A Bachelor of Commerce (B.Com) is an undergraduate degree program that focuses on various aspects of commerce and business. It typically covers subjects such as accounting, economics, finance, management, marketing, and business law. B.Com programs vary from institution to institution, but they generally aim to provide students with a comprehensive understanding of the fundamentals of business and commerce, preparing them for careers in fields like finance, accounting, consulting, marketing, and more. Some programs also offer specializations or concentrations in specific areas within commerce, allowing students to tailor their studies to their interests and career goals.