Checked 25 September 2026. From GNDU's CBGS syllabi for colleges: Batch 2026-30 (updated 17 Jun 2026), 2025-29, 2024-28 and 2023-26. GNDU revises syllabi by batch, so always open the file for your own batch.
Guru Nanak Dev University's B.Com is taught in its affiliated and constituent colleges, not on the university campus, and every one of them follows the same university syllabus and sits the same university papers. Since Batch 2024-28 that syllabus is a four-year NEP programme: you can leave with a B.Com after Semester VI or stay for a B.Com (Honours) after Semester VIII. The 2026-30 file is titled simply "Bachelor of Commerce (Honours)". This guide lists every paper of the three B.Com schemes for the 2026-30 batch — B.Com (Honours), Financial Services, and Tax Planning and Management — with the units of the core papers, and shows what differs if you are on an older batch.
GNDU B.Com (Honours) syllabus, Batch 2026-30; NEP credit Template III for colleges.
Which B.Com are you on?
The first thing to check is your batch — the year you were admitted. GNDU does not revise one syllabus for everyone; it publishes a separate syllabus for each admission batch, and your papers are the ones in your batch's file, even if a newer batch has different papers.
| Batch (year admitted) | Programme as GNDU titles it | Semesters |
|---|---|---|
| 2023-26 | B.Com (Pass & Hons.) — 3 years; Honours = four extra group papers in Sem III–VI | I–VI |
| 2024-28 | B.Com (3-year degree) / B.Com (Hons.) (4-year degree); also Financial Services and Tax Planning and Management | I–VIII |
| 2025-29 | B.Com (3-year) / B.Com (Hons.) (4-year); B.Com Financial Services; B.Com (Honours) Tax Planning and Management | I–VIII |
| 2026-30 | B.Com (Honours); B.Com (Honours) Financial Services; B.Com (Honours) Tax Planning and Management | I–VIII |
From the official syllabi for each batch. Batch 2023-26 was the last three-year "B.Com (Pass & Hons.)" batch; students of that batch who still have re-appear papers sit them from the old syllabus, and the date sheets mark those papers "(Old Syll. Batch-2023-26)".
Where other pages get this wrong
From Batch 2024 GNDU runs one four-year B.Com programme with an exit after Semester VI, not two separate programmes.
Commonly published instead: "B.Com is 3 years and B.Com (Hons.) is 4 years" as two separate current courses, and "B.Com Professional" as a course you can join.
The 2024-28, 2025-29 and 2026-30 syllabi each carry both exits in one scheme. GNDU's syllabus lists for 2024-25, 2025-26 and 2026-27 have no B.Com (Professional); it survived only as an old-syllabus special-chance paper in December 2025.
B.Com (Honours), Batch 2026-30: every semester
| Sem | Papers (marks) |
|---|---|
| I | English Language Skills-I (100); Punjabi / Mudhli Punjabi / Punjab History & Culture-I (100); Financial Accounting (100); Business Organisation (100); Business Statistics (100); Computer Applications in Business — theory (50) and practical (25); Entrepreneurship Mindset-I (50) |
| II | Appreciating English Literature-1 (100); Punjabi/PHC-II (100); Advanced Financial Accounting (100); Commercial Law (100); Business Economics (100); Drug Abuse: Problem, Management and Prevention (50); Entrepreneurship Mindset-II (50) |
| III | English Language Skills-2 (100); Punjabi/PHC-III (100); Corporate Accounting (100); Company Law (100); Functional Management (100); Computer Based Accounting — theory (50) and practical (25) |
| IV | Appreciating English Literature-2 (100); Punjabi/PHC-IV (100); Goods and Services Tax (100); Principles and Practices of Auditing (100); Cost Accounting (100); Environmental Studies (50) — then 4–6 weeks of summer training |
| V | English Language Skills-3 (100); Punjabi/PHC-V (100); Management Accounting (100); Principles and Practices of Banking (100); Financial Management (100); Data Handling through SPSS — theory (50) and practical (25); Seminar based on Internship (50) |
| VI | Appreciating English Literature-3 (100); Punjabi/PHC-VI (100); Principles and Practices of Insurance (100); Business Environment (100); Direct Tax Law (100); Human Rights and Constitutional Duties (50) |
| VII | Four specialisation papers from one group (100 each); Research Methodology I as the Minor (100); Seminar based on Internship (50) |
| VIII | Four specialisation papers from the same group (100 each); Research Methodology II (100) |
From the B.Com (Honours) syllabus, Batch 2026-30, pp. 2–6. The 2025-29 scheme is identical paper for paper. Summer training (a bank, insurance company, stock broker, or CA or tax consultant) comes after Semester IV, with its report and seminar in Semester V; students staying for the fourth year do a second training after Semester VI.
Our addition of the marks GNDU prints against each paper; the syllabus does not print semester totals.
Find your papers: Batch 2026-30
Choose your programme and semester. The list is the paper scheme printed in GNDU's 2026-30 syllabus for colleges. Batch 2025-29 has the same B.Com (Honours) scheme.
Punjabi: Punjabi (Compulsory) if you studied Punjabi up to Class 8 or 10; Mudhli (Basic) Punjabi if you are of Punjab domicile and did not; Mudhli Punjabi or Punjab History & Culture only if you are not of Punjab domicile and did not. Semester VII and VIII specialisation papers depend on the group your college offers.
What the core papers cover
Each 100-mark paper is divided into four sections, A to D, and the question paper sets two questions from each. So the section list below is also the map of the exam: you must answer at least one question from every section.
| Paper | Section A | Section B | Section C | Section D |
|---|---|---|---|---|
| Financial Accounting (Sem I) | Concepts and conventions; journal, ledger, cash book, trial balance; capital and revenue | Final accounts of a sole proprietor; voyage accounts | Joint venture; consignment | Departmental accounts; branch accounts |
| Business Organisation (Sem I) | Business and profession; social responsibility; ethics | Forms of organisation; public and private sector | Location and size of industry; industrial estates; DICs | Stock exchange and its regulation; business combinations; chambers of commerce |
| Business Statistics (Sem I) | Scope; mean, median, mode | Dispersion; correlation (Karl Pearson, rank) and regression | Index numbers (Laspeyres, Paasche, Fisher; reversal tests; CPI) | Time series (moving averages, least squares); probability |
| Advanced Financial Accounting (Sem II) | Depreciation; provisions and reserves | Single entry; hire purchase; instalment | Partnership accounts | Further partnership topics (see the syllabus) |
| Commercial Law (Sem II) | Indian Contract Act 1872 | Indemnity and guarantee; bailment and pledge; agency | Sale of Goods Act 1930 | LLP Act 2008; Competition Act |
| Corporate Accounting (Sem III) | Share capital; redemption of preference shares; buy-back; debentures | Company final accounts; amalgamation; internal reconstruction | Bank accounts; NPAs | Remaining topics (see the syllabus) |
| Goods and Services Tax (Sem IV) | GST Act 2017; GST Council; IGST, CGST, SGST, UTGST; composition | Registration; supply, place and time of supply | Input tax credit; invoices; e-way bill; payment; reverse charge | Returns; the GST portal |
| Direct Tax Law (Sem VI) | Basics; residential status | Salary; house property; business or profession | Capital gains; other sources | Total income and tax of a salaried individual; deductions; TDS |
Condensed from the unit lists in the 2026-30 syllabus. Where a section runs on in the PDF we say so rather than guess its contents. Financial Accounting, Business Statistics, Advanced Financial Accounting, Corporate Accounting, Cost Accounting, Management Accounting, Financial Management and Direct Tax Law carry the note that the paper will have at least 50% numerical questions; the GST paper does not.
One detail for Semester VI students: the 2026-30 Direct Tax Law paper still names the Income Tax Act 1961 in its units. Whether GNDU will amend that before the batch reaches Semester VI is not stated anywhere official, so check with your college which law the paper will be set on when you get there.
Semester VII and VIII specialisations
| Group | Semester VII | Semester VIII |
|---|---|---|
| I — Accounting and Finance | Financial Market Operations; Contemporary Accounting; Advanced Financial Management; Risk Management and Insurance | Portfolio Management; International Financial Management; International Accounting; Foreign Exchange Management |
| II — Marketing | Consumer Behaviour; Advertising Management; Sales Management; Services Marketing | Retail Management; Customer Relationship Management; Brand Management; Strategic Marketing Management |
| III — Human Resource Management | Human Resource Management; Organisational Change and Development; Performance Management; Managerial Competencies and Career Development | Labour Legislation and Social Security; Training and Development; International HRM; Human Resource Development |
B.Com (Honours) 2026-30, pp. 5–6. You choose one group and keep it for both semesters; which groups a college runs is the college's decision. The college syllabus prints no "Honours with Research" route; GNDU's campus prospectus describes one only for its integrated M.Com programmes (University School of Financial Studies).
Financial Services and Tax Planning: how they differ
| Point | B.Com (Honours) | Financial Services | Tax Planning and Management |
|---|---|---|---|
| Admission (Class 12, any stream) | 40% aggregate | 40% aggregate | 50% (45% SC/ST) |
| Semester I papers | Financial Accounting, Business Organisation, Business Statistics | Financial Accounting, Quantitative Techniques-I, Business Organization and Management | Financial Accounting, Introduction to Direct Tax Law, Introduction to Indirect Tax Law |
| Distinctive later papers | SPSS, banking, insurance, one specialisation group | Banking operations, capital market, mutual funds, portfolio management, forex | GST-I and II, GST with Tally, e-filing of returns, international taxation, customs, corporate tax planning |
| Exits printed | B.Com after 3 years, Honours after 4 | B.Com after 3 years, Honours after 4 | Certificate after 1, Diploma after 2, Bachelor's after 3, Honours after 4 |
From the 2026-30 syllabi for the three programmes and the 2026-27 eligibility booklet (pp. 15–18). All three share the question-paper pattern, the grading and the promotion rules.
What changed from the old 3-year B.Com
If you are helping a younger sibling or using a senior's notes, the differences matter. The 2023-26 scheme had Business Communication and Computer Fundamentals in Semester I, Functional Management in Semester II, Financial Management, International Business and Business Environment in Semester III, and Operations Research and Corporate Governance in Semester VI, with two specialisation papers in each of Semesters V and VI. From 2024-28 on, Business Communication is gone, Functional Management moved to Semester III, Business Environment and Direct Tax Law moved to Semester VI, and the specialisation moved to the fourth year. Batch 2024-28 also had Appreciating English Literature in Semester I and English Language Skills in Semester II; from 2025-29 the two were swapped, and Entrepreneurship Mindset was added.
Where other pages get this wrong
The college B.Com Semester I core papers are Financial Accounting, Business Organisation and Business Statistics, and the syllabus prints no internal/external marks split.
Commonly published instead: Each subject is "Internal Assessment 30 + End Term 70", and Semester I includes "Microeconomics" and "Business Communication".
The college syllabi show only "Max. Marks: 100" per paper; 30:70 is the rule for GNDU's campus departments. There is no Microeconomics paper, and Business Communication belonged to the 2023-26 batch.
Punjabi, English and the smaller papers
Two papers in every semester up to VI are not commerce papers but count exactly like them. The Punjabi slot has three cases in the syllabus: anyone, Punjab-domicile or not, who studied Punjabi up to Class 8 or 10 takes Punjabi (Compulsory); a Punjab-domicile student who did not (for example, schooled outside Punjab or in a central school) takes Mudhli (Basic) Punjabi, with no other option; and only a non-domicile student who did not study Punjabi may choose Mudhli Punjabi or Punjab History & Culture (PHC-110 to PHC-115, one period per semester). The English slot alternates between English Language Skills and Appreciating English Literature. The 50-mark papers — Drug Abuse, Environmental Studies, Human Rights, Entrepreneurship Mindset, the practical parts of the computer papers — are separate papers with their own results, so a fail in one of them is a re-appear like any other.
How to get the right syllabus PDF
- Open GNDU's syllabi portal on collegeadmissions.gndu.ac.in (Student Area → Syllabi).
- Choose the session your batch STARTED in (2026-2027 for the 2026-30 batch), Faculty of Economics & Business, Group B (batch-wise) and course type "Colleges/Private (CBGS)".
- Click View Classes and open your programme. The list shows an "Updated on" date beside each file — GNDU updates files mid-year, so download again if it changes.
- Read the section lists of each paper, not just the paper titles: the sections are how the question paper is set.
Practise it, don't just read it
The Semester I papers are where the new syllabus starts. Topic quizzes help you check each section before the December papers.
The ProSyllabus GNDU B.Com library has Semester I quizzes on Financial Accounting, Business Organisation, Business Statistics, computer fundamentals and English, each with an AI analysis of what you got wrong.
What are the subjects in GNDU B.Com 1st semester?
For Batch 2026-30: English Language Skills-I, Punjabi (or Mudhli Punjabi / Punjab History & Culture), Financial Accounting, Business Organisation, Business Statistics, Computer Applications in Business (theory and practical) and Entrepreneurship Mindset-I.
Is GNDU B.Com 3 years or 4 years?
From Batch 2024-28 it is a four-year programme with an exit: a B.Com after Semester VI or a B.Com (Honours) after Semester VIII.
Where can I download the GNDU B.Com syllabus?
From GNDU's syllabi portal on collegeadmissions.gndu.ac.in: choose the session your batch started in, Faculty of Economics & Business, and "Colleges/Private (CBGS)".
Is the GNDU B.Com syllabus the same for all colleges?
Yes. Affiliated and constituent colleges follow the university syllabus and sit university papers.
Does the GNDU B.Com syllabus have internal assessment?
The college syllabi print only 100 marks per paper with no internal/external split. The 30:70 split applies to GNDU campus departments.
Is Business Communication in GNDU B.Com first semester?
Not from Batch 2024-28 on. It was a Semester I paper for Batch 2023-26.
What is B.Com Tax Planning and Management at GNDU?
A B.Com (Honours) variant from Batch 2024 with tax papers from Semester I (direct and indirect tax, GST, e-filing, international taxation, customs). It needs 50% in Class 12 (45% SC/ST).
Which specialisations are in GNDU B.Com Honours 4th year?
Accounting and Finance, Marketing, or Human Resource Management — four papers from one group in each of Semesters VII and VIII.
Do I have to study Punjabi in GNDU B.Com?
You take Punjabi (Compulsory), Mudhli Punjabi or Punjab History & Culture depending on whether you studied Punjabi at school and your domicile.
Is GNDU B.Com Professional still offered?
No. There is no B.Com (Professional) syllabus for 2024-25 to 2026-27; only an old-syllabus special-chance paper was held in December 2025.
Sources
- official — GNDU — B.Com (Honours) (CBGS) syllabus, Batch 2026-30 (updated 17 Jun 2026)
- official — GNDU — B.Com (3-year) / B.Com (Hons.) (4-year) syllabus, Batch 2025-29
- official — GNDU — B.Com (3-year) / B.Com (Hons.) (4-year) syllabus, Batch 2024-28
- official — GNDU — B.Com (Pass & Hons.) (CBGS) syllabus, Batch 2023-26
- official — GNDU — B.Com (Honours) Financial Services syllabus, Batch 2026-30
- official — GNDU — B.Com (Honours) Tax Planning and Management syllabus, Batch 2026-30
- official — GNDU — syllabi portal (colleges and campus)
- official — GNDU — NEP 2020 credit templates for colleges
- official — GNDU — Eligibility Criteria booklet 2026-27 (colleges)
- official — GNDU — Campus Admission Prospectus 2026-27 (gnduadmissions.org, linked from gndu.ac.in)
- official — GNDU — date sheet: B.Com (Hons.) Sem I & III / B.Com Sem I, III, V, Nov–Dec 2025
- reported — Adda247 — GNDU syllabus (reported; see corrections)
- reported — Shiksha — B.Com at GNDU (reported; see corrections)
official = a document published by the conducting body. reported = a news or coaching site we could not check against an original. Where sources disagree this page says so rather than picking one.
