Hey! Don’t worry, I had a similar problem when I was studying Cost Accounting. Overheads refer to the indirect expenses incurred during the production process. They cannot be directly attributed to a particular cost center. Hence, allocation is done based on predetermined allocation bases, such as machine hours, labor hours, or material cost.

Figure out your interests and passion first. Doing what you love will make the journey after graduation enjoyable

Aside from these specializations, you can also go for B.Com with concentration in tax procedures, marketing, insurance etc. based on your interests. Research the job prospects for each before choosing your specialization.