In a B.Com (Bachelor of Commerce) program with a focus on Accounting and Finance, you typically cover the following areas:

Accounting:

1. Financial Accounting:
   • Principles and Standards: Understanding accounting principles, standards, and regulations.
   • Financial Statements: Preparation and analysis of balance sheets, income statements, and cash flow statements.
   • Accounting for Assets and Liabilities: Handling accounting for inventory, fixed assets, and liabilities.
2. Cost Accounting:
   • Cost Concepts: Understanding different types of costs (fixed, variable, direct, indirect).
   • Cost Analysis: Techniques for cost control, budgeting, and variance analysis.
   • Cost Allocation: Methods for allocating costs to products or services.
3. Management Accounting:
   • Budgeting: Preparation and analysis of budgets for planning and control.
   • Performance Evaluation: Using financial data to assess business performance.
   • Decision-Making: Financial analysis to support managerial decisions.
4. Auditing:
   • Audit Procedures: Understanding audit processes, techniques, and standards.
   • Internal Controls: Assessing and improving internal controls and risk management.
   • Ethics and Compliance: Ensuring adherence to ethical standards and legal requirements.

Finance:

1. Financial Management:
   • Investment Decisions: Evaluating investment opportunities and capital budgeting.
   • Financial Planning: Long-term financial planning, forecasting, and strategic financial management.
   • Working Capital Management: Managing short-term assets and liabilities.
2. Corporate Finance:
   • Capital Structure: Understanding different sources of capital and their cost.
   • Dividend Policy: Analyzing dividend policies and their impact on company value.
   • Mergers and Acquisitions: Financial aspects of mergers, acquisitions, and corporate restructuring.
3. Investment Analysis:
   • Security Analysis: Evaluating stocks, bonds, and other securities.
   • Portfolio Management: Techniques for managing investment portfolios and assessing risk.
   • Financial Markets: Understanding market structures and trading mechanisms.
4. Banking and Financial Institutions:
   • Banking Operations: Study of banking functions, regulations, and financial services.
   • Financial Institutions: Role and functions of financial institutions in the economy.
5. Personal Finance:
   • Financial Planning: Managing personal finances, budgeting, and retirement planning.
   • Taxation: Understanding personal tax implications and tax planning strategies.

Additional Areas:

• Business Law: Understanding legal aspects related to business operations and financial transactions.
• Economics: Basic economic principles and their impact on financial decisions.
• Ethics in Finance: Addressing ethical considerations and professional conduct in finance.

These subjects provide a foundation for careers in accounting, finance, auditing, and financial management. The curriculum may vary slightly depending on the institution and specific program.