B.Com (Bachelor of Commerce) is a 3-year undergraduate degree program that focuses on the study of commerce, business, accounting, finance, economics, taxation, and management. It is designed to provide students with a strong foundation in business principles and financial systems, preparing them for careers in banking, accounting, corporate management, and financial services. B.Com is one of the most popular courses after 12th, especially for students interested in business and finance-related fields. It also serves as a base for higher studies like M.Com, MBA, CA, CS, and other professional courses.