Is B.Com theoretical or mathematical?

B.com is blend if theory and mathematical. According to Mumbai University syllabus there is maths subject in first year then after that there are some theory subjects and some practical subjects like accounts, tax, costing and theory subject like economics, advertising, export marketing and many mor

only 2 numerical subjects every year and may be 3 in final year. and they are easy subjects if you basic concepts are clear of 12th class. you can go for it

Both actually. But not tough. Well planned study will help you get good grades very easily.