At SMS Varanasi, we offer both B.Com and B.Com (Hons) programs. While both of them are undergraduate degree programs in Commerce, they offer different levels of depth and specialisations.
If you have cleared your 10+2 examination with Commerce, Economics, or Mathematics, you can join either the B.Com or B.Com (Hons) program. Both of these programs are three years long and have six semesters. But to make an informed decision, you need to know exactly what they offer.
Let’s check out these SMS Varanasi undergraduate Commerce programs in more detail to gain an insight into which one would be a better choice for you:
B.Com.

B.Com is an ideal course for those who are looking for a broader and general understanding of various Commerce subjects like:
- Accounting,
- Finance,
- Marketing, and
- Economics.
It doesn’t emphasise any specific area though. While offering a well-rounded foundation in commerce, it also allows N/Com students the flexibility to explore different career paths by choosing what to specialise in at a later stage.
Most B.Com students choose to do an M.Com or MBA later.
B.Com. (Hons)

B.Com (Hons) is more suited for those who already have an idea of what they want to specialise in. If you are already sure about a Commerce specialisation (such as Accounting, Finance, Marketing, or Human Resource Management, you should ideally pursue a Bachelor of Commerce honours program.
While it covers all the core commerce subjects covered in the B.Com course, the Honours program has a stronger emphasis on the student’s chosen specialisation. Besides, B.Com (Hons) students also have a wider choice of electives and vocational courses to choose from.
If you want to pursue a Masters in Commerce (M.Com) or professional courses related to their course (such as CA or CS), a B.Com (Hons) program might be the ideal choice for you.
B.Com vs B.Com (Hons): What to Choose?

Factor | B.Com | B.Com (Hons) |
Focus | Broader foundation in various commerce subjects | Deeper specialisation in a chosen field within commerce |
Curriculum | Covers core commerce subjects with less emphasis on any specific area | In-depth study of core commerce subjects along with a chosen specialisation and electives |
Duration | Typically 3 years | Typically 3 years |
Core Subjects | Accounting, Business Studies, Economics, Statistics, Mathematics, Management Principles, Marketing Principles, etc. | All core commerce subjects, with potentially more emphasis depending on the chosen specialisation |
Specialisations | Not offered | Accounting, Finance, Marketing, Human Resource Management, Banking & Insurance, International Business, etc. |
Electives | May include subjects like Business Communication, Entrepreneurship, Computer Applications in Business, etc. | More options available, often related to the chosen specialisation |
Learning Style | Suitable for students who prefer a general understanding of various areas before specialisation | Ideal for students who have a clear idea of the specific field they want to work in and prefer in-depth learning |
Career Aspirations | Opens doors to diverse career paths in various sectors like banking, finance, accounting, marketing, etc. | Prepares students for specialised roles within the chosen field and also serves as a strong foundation for pursuing higher studies like Masters in Commerce (M.Com.) or professional courses like CA, CS, etc. |
Academic Performance | Less demanding due to its broader focus | Might be more demanding due to its specialised nature and emphasis on in-depth learning |
If you are still confused, here’s a quick self-help quiz for you:
1. Do you have a specific area within commerce that particularly interests you (e.g., accounting, finance, marketing)?
- Yes: Lean towards B.Com (Hons).
- No: Consider both options.
2. Do you prefer a broad understanding of various commerce subjects or in-depth knowledge in a specific area?
- Broad understanding: Consider B.Com.
- In-depth knowledge: Lean towards B.Com (Hons).
3. Are you comfortable with a potentially more demanding academic course involving focused learning?
- Yes: Consider both options.
- No: B.Com might be a better fit.
4. Are you aiming for higher studies like M.Com or professional courses like CA, CS in the future?
- Yes: B.Com (Hons) can provide a stronger foundation.
- No: Both options can be suitable.
Based on your answers:
- If you answered “Yes” to questions 1 and 3, and “No” to question 2, then B.Com (Hons) might be a good choice for you.
- If you answered “No” to question 1 and “Yes” to question 2, then B.Com might be a better fit.
If your answers were more balanced, consider researching specific B.Com (Hons) specialisations that interest you and compare them to the broader curriculum of B.Com. Remember, ultimately, the best program depends on your individual interests, learning style, and career goals. So, research your options well before you apply for a program.