B.Com 1st Year Notes (Sem I & II) 2025 – Free Download

If you are a B.Com 1st-year student looking for high-quality notes to excel in your exams, you’re in the right place! 

We have compiled detailed and well-structured notes as per the UGC syllabus that will help you grasp the concepts effectively and perform well in your exams.

B.Com 1st Year Notes

B.Com 1st-year covers fundamental subjects that build a strong foundation in commerce, business, and finance.

The syllabus includes a mix of theoretical and practical subjects to equip students with essential business knowledge. These subjects help students develop analytical, financial, and managerial skills, which are crucial for future careers in commerce.

Below, we have categorized the notes semester-wise for easy access. Click on any of the below subjects to jump to the notes of that subject.

Semester ISemester II
01. Environmental Studies01. English Language II
02. Financial Accounting02. Business Law
03. Business Organization & Management03. Business Mathematics and Statistics
04. English Language I

B.Com Semester I Notes

In the first semester, students are introduced to core concepts of business and financial accounting.

Environmental studies help in understanding ecological concerns, while business organization and management lay the groundwork for entrepreneurial skills.

01. Environment Studies

ChaptersDownload Links
01. Ecosystem, Biodiversity & Natural ResourcesDownload Here
02. Environmental Pollution , Global Issues & LegislationDownload Here

02. Financial Accounting

ChaptersDownload Links
01. Theoretical Framework, Accounting Process & Computerised Accounting Download Here
02. Business Income & Final AccountsDownload Here
03. Accounting for Hire-Purchase and Installment Systems, Consignment, and Joint VentureDownload Here
04. Accounting for Inland BranchesDownload Here
05. Accounting for Dissolution of Partnership FirmDownload Here

03. Business Organisation and Management

ChaptersDownload Links
01. Foundation of Indian BusinessDownload Here
02. Business EnterprisesDownload Here
03. Management and OrganisationDownload Here
04. Leadership, Motivation and ControlDownload Here
05. Functional Areas of ManagementDownload Here

04. English Language

ChaptersDownload Links
01. English Language Part IDownload Here

B.Com Semester II Notes

The second semester builds upon the concepts learned in Semester I and introduces subjects like business law and statistics, which are crucial for commerce students.

Understanding legal frameworks and mathematical applications enhances decision-making skills.

01. English Language Part II

ChaptersDownload Links
01. English Language Part IIDownload Here

02. Business Law

ChaptersDownload Links
01. The Indian Contract Act, 1872: General Principles of ContractDownload Now
02. The Indian Contract Act, 1872: Specific ContractsDownload Now
03. The Sale of Goods Act, 1930Download Now
04. Partnership LawsDownload Now
05. The Negotiable Instruments Act 1881Download Now

03. Business Mathematics and Statistics

ChaptersDownload Links
01. MatricesDownload Now
02. Differential CalculusDownload Now
03. Basic Mathematics of FinanceDownload Now
04. Uni-variate AnalysisDownload Now
05. Bi-variate AnalysisDownload Now
06. Time-based Data: Index Numbers and Time-Series AnalysisDownload Now

These B.Com 1st Year Notes are made to help you study better. Whether you are preparing for exams or just revising, these notes will make learning easier for you. You can download them for free and study anytime.

We want to support students by providing simple and useful study material. If these notes help you, share them with your friends so they can also benefit.

Keep visiting for more notes, and if you need any specific topic, let us know in the comments. All the best for your studies—keep learning and stay focused!

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