The following will provide a list of Mumbai colleges. It is unknown whether all of them have bifocal courses; however, the top one is known to definitely have commerce bifocal courses.
* Vidhyadhiraja College of Physical Education and Research
* Dr. Manubai Gulabrao Wasu Women's College of Arts & Commerce, Charai, Thane(W)
* Padmashree Dr. D. Y. Patil College of Arts, Science and Commerce
* Atomic Energy Junior College - Anushaktinagar
* Chandibai Himatlal Manshukhani (College of Arts, Commerce & Science) Ulhasnagar (Thane)
* Asmita College of Arts & Commerce for Women - Vikhroli
* Akbar Peerbhoy College - Grant Road
* Birla College Of Arts, Commerce & Science - Kalyan
* Anjuman-I-Islam JR.College - VT
* Bharatiya Vidya Bhavan's College - Andheri (West)
* B.J.P.C.I. College - Charni Road Dnyanasadhana College of Science, Commerce and Arts - Thane
* Burhani College of Arts and Commerce - Mazgaon
* Dr. Antonio da Silva Tech. Jr. College - Dadar (w)
* Dr B M N college of Home Science Matunga
* Changu Kana Thakur College Of ACS - [New Panvel]
* Durgadevi Saraf Junior College - Malad (W)
* D.T.S.S. College of Commerce - Malad (E)
* Elphinstone College - Fort
* Eden Jr College Of Science and Commerce - [Sakinaka]
* B N Bandodkar College of Science - Thanerohit thule
* Chandrabhan Sharma College of Science and Commerce - Powai
* Chetana's Hazarimal Somani College or Arts and Commerce (Bandra)
* Dahanukar College of Commerce - Vile Parle
These colleges come under the heading of science, arts and commerce. Given that the question asks about commerce bifocal courses it is easy to assume that one of the colleges such as the top college listed will have the bifocal course being sought.
* Vidhyadhiraja College of Physical Education and Research
* Dr. Manubai Gulabrao Wasu Women's College of Arts & Commerce, Charai, Thane(W)
* Padmashree Dr. D. Y. Patil College of Arts, Science and Commerce
* Atomic Energy Junior College - Anushaktinagar
* Chandibai Himatlal Manshukhani (College of Arts, Commerce & Science) Ulhasnagar (Thane)
* Asmita College of Arts & Commerce for Women - Vikhroli
* Akbar Peerbhoy College - Grant Road
* Birla College Of Arts, Commerce & Science - Kalyan
* Anjuman-I-Islam JR.College - VT
* Bharatiya Vidya Bhavan's College - Andheri (West)
* B.J.P.C.I. College - Charni Road Dnyanasadhana College of Science, Commerce and Arts - Thane
* Burhani College of Arts and Commerce - Mazgaon
* Dr. Antonio da Silva Tech. Jr. College - Dadar (w)
* Dr B M N college of Home Science Matunga
* Changu Kana Thakur College Of ACS - [New Panvel]
* Durgadevi Saraf Junior College - Malad (W)
* D.T.S.S. College of Commerce - Malad (E)
* Elphinstone College - Fort
* Eden Jr College Of Science and Commerce - [Sakinaka]
* B N Bandodkar College of Science - Thanerohit thule
* Chandrabhan Sharma College of Science and Commerce - Powai
* Chetana's Hazarimal Somani College or Arts and Commerce (Bandra)
* Dahanukar College of Commerce - Vile Parle
These colleges come under the heading of science, arts and commerce. Given that the question asks about commerce bifocal courses it is easy to assume that one of the colleges such as the top college listed will have the bifocal course being sought.