Students who complete a 10+2 can get an opportunity to learn and secure a rewarding job by enrolling in comprehensive courses such as BBA, BAF, and B.Com degrees. However, there has always been a bit of debate while choosing between bachelor’s specialisations on the better aspect, has the most leeway, and has growth potential.

This article explains the difference between a Bachelor of Accounting and Finance and a Bachelor of Commerce.

Compare BAF and B.Com

The following table shows a detailed comparison between B.Com vs BAF.

Particulars B.Com Degree BAF Degree
Full Form Bachelors of Commerce Bachelors of Accounting & Finance
Course Duration 3years 3years
Total Semesters 6 6
  1.  Foundation Course
  2.  Mathematics & Statistics (Lower Level)
  3. Business Communication.
  4. Environmental Studies.
  5.  Business Economics
  6. Accountancy & Financial Management
  7. Commerce
  8. Business Law
  9. Marketing Management
  10. Financial Accounting & Auditing
  11. Secretarial Practice
  12. Economics Systems
  13. Computer Programming
  14. Export Marketing
  15. Direct & Indirect Tax
  16. Cost Accounting etc.
  1. Financial Accounting Elements of Financial Accounting)-I
  2. Financial Accounting (Special Accounting (Area)– II
  3.  Cost Accounting (Introduction and Elements of Cost)-I
  4. Auditing (Introduction and Planning) – I
  5. Financial Management (Introduction to Financial Mgmt)-I
  6.  Innovative Financial Services
  7. Business Communication-I
  8.  Business Communication – II
  9.  Foundation Course-I
  10.  Foundation Course –II
  11.  Commerce (Business Environment)-I
  12.  Business Law (Business Regulatory Framework) – I
  13. Business Economics – I
  14.  Business Mathematics
  15.  Financial Accounting (Special Accounting Areas)-III
  16.  Financial Accounting (Special Accounting Areas)-IV
  17. Cost Accounting (Methods of Costing) -II Management Accounting (Introduction to Management Accounting)
  18. Taxation-I (Direct Taxes Paper-I)
  19. Taxation – II (Direct Taxes Paper-II)
  20.  Information Technology in Accountancy-I
  21.  Information Technology in Accountancy-II
  22.  Foundation Course in Commerce (Financial 5) (Introduction to Management) – IV
  23. Foundation Course in Management Market Operations) – III
  24. Business Law (Business Regulatory Framework)-II
  25.  Business Law (Company Law)-III
  26.  Business Economics-II
  27.  Research Methodology in Accounting & Finance etc.


Focuses on in-depth Finance and Accounting subjects

For whom it is designed. Those students who wish to pursue a career in commerce are still confused about which field to choose. Those students who want to go into the core of accounting and finance can opt for the BAF course
Eligibility 12th Completion from a recognised university 12th Completion from a recognised university
Job Opportunities ●       Accountant

●       Business Analyst

●       Sales Analyst

●       Cost Estimator

●       Tax consultant

●       Accountant

●       Stock broker

●       Banker

●       Economist

●       Commodity trader

●       Business development trainee

●       Junior analyst

●       Commerce lecturer

●       HR


Can pursue (If interested)

●       Chartered Financial analyst

●       Character accountant

●       Company secretary

●       Cost accountant


●       Billing Data Analyst

●       Financial consultant

●       Marketing manager

●       Accounting Consultant

Can pursue (Subjects are a bit similar)

●       Chartered Financial analyst

●       Character accountant

●       Company secretary

●       Cost accountant


Cost of Degree A Bcom degree typically costs between ₹15,000 to 2 lakhs (depending upon the college you wish to pursue from)



A BAF degree typically costs between ₹20,000 to 3 lakhs

(depending upon college you wish to pursue from)

Salary Packages Starts from 1.5 LPA Starts from 2-5LPA

Scope of BAF Course

Bachelor of Accounting and Finance, or BAF, graduates are qualified to work in a variety of industries, including multinational corporations and international financial institutions.

Starting salaries for Senior Level Analysts with more than five years of experience range from ₹6,50,000 to ₹11,00,000. In India and abroad, finance is a fast-growing industry with great potential. In a world where new tax regimes are introduced yearly, research-focused candidates are in demand.

Scope of B.Com Course

B.Com graduation remains the most popular bachelor’s degree in India due to its many career opportunities. The scope of a Bachelor of Commerce (B.Com) course varies depending on specialisation. Generally, a B.Com program includes courses in accounting, finance, economics, business management, and other related subjects.

Graduates of a B.Com program may find employment in various fields such as finance, accounting, banking, marketing, and management. They can also pursue further studies in areas such as chartered accountancy, cost and management accounting, company secretaryship and MBA. Additionally, B.Com graduates can also work in the government or private sector, or they can start their own businesses.

A fresher after B.Com graduation can earn somewhere around ₹2 lakh per annum, which can increase a lot with experience.


Before deciding between BAF and B.Com, carefully consider your preferences, skills and abilities, and strive to improve your capabilities and expertise in your chosen area of ​​interest. From a rough approach, refine and reach your goals. Also, if you want to ensure you get placed after graduation, you may consider registering with Sunstone. It is a leading higher education service provider that offers 100% placement support  with 50+ guaranteed interviews with Placement Protection Plan.