Dear Indu, B.Com in Accounting and Finance compliments CA than B.Com Honours. The subjects you come across in B.Com come in handy while you prepare and practise in CA. B.Com Honours doesnt offer a deep and specialised knowledge on topics that are studied in CA. And to be honest both of them are at a different level than what CA is. Knowledge on Audits, Taxation, Compliance with other various tax dead lines including audit of accounts will help you make it easier when you take up CA full time.