If your CUET score isn't enough for a central university
State and private universities run their own B.Com admissions. CUET is required only where the university uses it.[3]
CUET UGDegreeLast checked 1 November 20268 official sources
B.Com (Bachelor of Commerce)
How long is a B.Com in India, how do you get in, and what can a commerce graduate do next?
B.Com, the Bachelor of Commerce, is a 3-year degree after Class 12 in UGC's 2014 list of specified degrees. Universities that follow UGC's Curriculum and Credit Framework also offer a fourth year for an honours degree. Central universities admit on CUET (UG) scores. After the degree, a commerce graduate with 55% can join the CA course directly at the Intermediate level, any graduate can skip the CSEET and register for the CS Executive Programme, and SSC's graduate-level exam is open for most posts.
CurrentApplies to 2026-27Last checked 1 November 2026
This page may be out of date. It was due for a re-check on 31 March 2027. Confirm every rule with the official source before acting on it.
CUET details are from the 2026 bulletin; NTA had not published a 2027 bulletin when we checked on 1 November 2026. ICAI and ICSI rules were re-read on 1 November 2026.
At a glance
- Duration
- 3 years minimum, after Class 12 (UGC)[1]
- Honours option
- A fourth year, 160 credits in all, where the university follows UGC's credit framework[2]
- Entrance at central universities
- CUET (UG) scores; up to 5 tests from 37[3]
- CUET commerce subjects
- Accountancy/Book Keeping (301), Business Studies (305), Economics/Business Economics (309)[3]
- CA after B.Com
- Direct entry to CA Intermediate with 55% in a commerce degree[4]
- CS after B.Com
- Graduates are exempt from the CSEET and register for CS Executive directly[5]
B.Com stands for Bachelor of Commerce. UGC's 2014 gazette lists it, with B.Com (Hons), under business administration and commerce degrees, as a Bachelor's degree of at least three years after Class 12. It covers accounting, business law, economics, tax and finance, and it is the usual base for CA, CS and CMA.[1]
It tends to suit you if
- You liked Accountancy and Business Studies in Class 11 and 12 and want to go deeper.
- You're thinking about CA or CS. A commerce degree with 55% lets you skip the CA Foundation exam.
- You want a general degree that keeps both private jobs and the graduate-level government exams open.
You may struggle if
- You expect the degree alone to make you an accountant. Most of the professional weight sits in CA, CS or CMA on top.
- You find numbers and record-keeping tedious. Accounting papers run through all three years.
This is a guide to the work the route asks of you, not a test of ability.[4]
- Class 12, usually CommerceStage
UGC sets Class 12 as the entry level. The university sets subject and marks rules.
- CUET (UG) or the university's own admissionEntrance
Central universities use CUET (UG) scores. Pick tests that match the programme's rule.
- B.Com: 3 years, or 4 with honoursCourse
120 credits for the degree, 160 for honours, under UGC's credit framework.
- CA, CS, M.Com, work or a government postWork
CA Intermediate by direct entry with 55%, CS Executive without the CSEET, or SSC CGL.
UGC's 2014 gazette lists B.Com and B.Com (Hons) as Bachelor's degrees with a minimum duration of three years and Class 12 as the entry level.
Many universities now follow UGC's Curriculum and Credit Framework for Undergraduate Programmes. Under it, the 3-year degree needs 120 credits and a 4-year honours degree needs 160. You can also leave early: 40 credits plus a short vocational course earn a UG certificate, and 80 credits plus one earn a UG diploma. Your university's own rules decide whether it offers the fourth year in commerce.[2]
Central universities, and the state and other universities that take part, admit on CUET (UG) scores. You can take up to five tests, counting languages and the General Aptitude Test. The commerce-side domain tests are Accountancy/Book Keeping, Business Studies and Economics/Business Economics.
Each university decides which CUET tests and Class 12 subjects its B.Com needs. B.Com and B.Com (Hons) can have different rules at the same university, so read the programme page before you pick your five tests.[3]
Credits and what you leave with, under UGC's framework
Degree marks needed for CA direct entry
- Duration
- 3 years (4 with honours where offered)[2]
- Credits
- 120 for the degree, 160 for honours[2]
- CA practical training after direct entry
- 2 years[4]
Fees: Fees vary by university and college. Check the official fee notice of the institution before you apply.
Many commerce graduates start in accounts. The National Classification of Occupations says accountants plan, organise and administer accounting systems for individuals and establishments, and that an accountant keeps account books and records of business and financial establishments properly maintained. Accounting and bookkeeping clerks compute, classify and record numerical data to keep financial records complete.[7]
Two professional bodies give graduates a shortcut. ICAI admits commerce graduates with 55% straight to CA Intermediate (other graduates need 60%), followed by two years of practical training. ICSI exempts all graduates from the CSEET, so you register for the CS Executive Programme directly.
In government work, SSC's Combined Graduate Level exam takes graduates of any subject for most posts. For the Assistant Audit Officer and Assistant Accounts Officer posts, its notice lists CA, CMA, CS or an M.Com as desirable, and says graduates in commerce will preferably be placed in the commercial stream.[4]
In private work the ladder runs from accounts or finance roles to senior and manager roles, and a CA, CS or CMA qualification changes where you start. In government, SSC's Combined Graduate Level exam prints the pay level for every post.[8]
| Government post | Pay level (7th CPC) |
|---|---|
| Assistant Audit Officer, Indian Audit and Accounts Department (SSC CGL 2026; any Bachelor's degree, CA/CMA/CS/M.Com desirable) | Level 8 (₹47,600 to ₹1,51,100)[8] |
| Assistant Section Officer, Central Secretariat Service (SSC CGL 2026; any Bachelor's degree) | Level 7 (₹44,900 to ₹1,42,400)[8] |
Pay levels as printed in each official notice. We do not print private-sector salary figures without a survey source.
If you finish below 55% but want CA
The Foundation route stays open to anyone who has passed Class 12: register with ICAI's Board of Studies, pass Foundation, then go on to Intermediate.[4]
After 12th CommerceTry the subject before you commit to it. These are free platforms run by government education bodies.
- SWAYAMThe Government of India's course portal. Browse All Courses for commerce and accounting subjects at your level.Link checked 9 October 2026
- NCERT textbooksClass 11 and 12 Accountancy, Business Studies and Economics. CUET's domain syllabus follows NCERT.Link checked 9 October 2026
Tips and tricks
- Planning CA? Keep your B.Com aggregate at 55% or above. Below that, ICAI's direct entry is closed and you go through Foundation.[4]
- You don't have to wait for the result. ICAI lets final-year students register provisionally for CA Intermediate and confirms it when the marksheet shows the minimum marks.[4]
- Choose your five CUET tests from the programme pages, not from habit. The same university can set different tests for B.Com and B.Com (Hons).[3]
- If your university offers the fourth year, ask how it counts for an M.Com or a job before you commit. UGC sets the credits; the university sets the rest.[2]
- Keep a clean copy of every semester marksheet. ICAI confirms a provisional registration only when it sees your final-year marksheet with the minimum marks.
Questions people ask
Is B.Com a 3-year or 4-year course?
UGC lists it as at least 3 years after Class 12. Universities that follow UGC's credit framework add an optional fourth year for an honours degree with 160 credits.[2]
Can I do CA after B.Com without the Foundation exam?
Yes, if you have at least 55% in a commerce degree. ICAI calls this direct entry: you register for CA Intermediate, complete the ICITSS course and two years of practical training. Non-commerce graduates need 60%.[4]
Do B.Com graduates have to take the CSEET?
No. ICSI exempts graduates and post-graduates in any discipline from the CSEET, so they register for the CS Executive Programme directly. Its CSEET FAQ adds that final-year students of a bachelor's degree can also register directly.[6]
Which CUET subjects should a B.Com applicant take?
It depends on the university. The commerce-side domain tests are Accountancy/Book Keeping (301), Business Studies (305) and Economics/Business Economics (309), and you can take up to five tests in all.[3]
Does a B.Com help in SSC CGL?
Most CGL posts take a graduate in any subject. For Assistant Audit Officer and Assistant Accounts Officer, the notice says graduates in commerce will preferably go to the commercial stream, and lists CA, CMA, CS or an M.Com as desirable.[8]
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Official and partner links
Sources
- Specification of Degrees, Gazette of India (Part III, Section 4), 5 July 2014, University Grants Commission. Gazette p. 2988, S.No. 32 (B.Com / B.Com (Hons), 3 years, 10+2). Accessed 9 October 2026.
- Curriculum and Credit Framework for Undergraduate Programmes, University Grants Commission. pp. 10 and 27-28 (120 and 160 credits; certificate and diploma exits). Accessed 9 October 2026.
- CUET (UG) 2026 Information Bulletin, National Testing Agency. p. 6; section 2.3 (p. 15); Appendix II (p. 37: codes 301, 305, 309). Accessed 9 October 2026.
- Education and Training at a Glance (New Scheme of Education and Training), The Institute of Chartered Accountants of India, Board of Studies. One-page chart: Direct Entry Route (commerce graduates 55%, others 60%), 2 years of practical training, provisional registration in the final year. Accessed 1 November 2026.
- Restructured CSEET: announcement and exemptions, The Institute of Company Secretaries of India. Announcement: Restructuring of CSEET, p. 2, section D (exempted categories: graduates and post-graduates). Accessed 1 November 2026.
- CSEET FAQ(s), The Institute of Company Secretaries of India. Q9 (who is exempted from CSEET). Accessed 1 November 2026.
- National Classification of Occupations 2015, Volume II-A, Directorate General of Employment, Ministry of Labour and Employment. Families 2411 Accountants (p. 198) and 4311 Accounting and Bookkeeping Clerks (p. 501). Accessed 9 October 2026.
- Combined Graduate Level Examination, 2026: notice (21.05.2026), Staff Selection Commission. Para 2 (posts and pay levels), Note IV (commercial stream), paras 8.1.1-8.1.3 and 8.4.1 (qualifications). Accessed 9 October 2026.
Found an error or a newer rule? Tell us through the corrections page. Updated 1 November 2026.