B.Com 2nd Year Subjects 2024: Syllabus, Subject-wise Books, Topics
B.Com 2nd Year Syllabus, Subjects and Books: Bachelor in Commerce (B.Com) is one of the most sought-after bachelor courses. The B.Com course deals in specialisations in different spectrums of the commerce field. In this article we will discuss B.Com second year subjects and syllabus in detail. The B.Com 2nd year subjects include Corporate Accounting, Company Law, Cyber Laws, Computer Applications in Business, Cost Accounting etc. The latest update in the B.Com 2nd year syllabus came through National Education Policy (NEP) 2020. The B.Com second year syllabus varies from university to university, however most of the subjects are common across universities.
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B.Com 2nd Year Semester-wise Subjects 2024
| Semester | Subjects |
|---|---|
Semester III | Business Finance |
Principles and Practices of Marketing | |
Statistical Methods | |
Public Finance | |
Selling and Advertising | |
Introduction of International Business | |
Semester IV | Cost Accounting |
Contemporary Audit | |
Foreign Trade of India | |
Export-Import Procedures and Documentation | |
Managing Human Resources | |
Information Systems and E-Commerce |
B.Com 2nd Year Subject Wise Syllabus 2024
The B.Com second year is divided into two semesters. The Semester III and IV have multiple subjects related to different branches of commerce. The detailed syllabus of each of the B.Com 2nd year subjects 2024 has been given below:
B.Com Semester III Subject-wise syllabus 2024
The B.Com third semester has a total of six papers. The detailed syllabus of all the six subjects has been given below.
B.Com Second Year Syllabus - Sem III - Paper 1 Business Finance
Unit I
Nature, Scope, Significance of Business Finance, Financial Goals, Finance Function, Duties, Responsibilities of a Finance Manager, Capital market: functions, types & significance.
Unit II
Capitalisation:Concept, Over and Under-capitalisation: causes and remedies. Capital
Structure: Concept, Cost of Capital, Capital Budgeting.
Unit III
Long term and short term, sources of capital–Owned and borrowed, Trade Credit, Bank credit, commercial paper etc., Analysis of Profitability, Activity, Liquidity, Solvency and
Performance.
Unit IV
Concept, Determinants and Sources of Working Capital, Fixed and Variable working capital, Estimation Of Working Capital Requirements, Financing Approaches to working capital.
B.Com Second Year Syllabus - Sem III - Paper 2: Principles and Practices of Marketing
Unit I
Introduction: Nature and scope of marketing: Importance of marketing, functions,
Marketing concepts-traditional and modern; Selling Vs. Marketing; Marketing mix; Marketing Environment, E-marketing.
Unit II
Consumer Behaviour, Nature, scope and significance of consumer behaviour; Bases of Consumer Behaviour, Market segmentation - Concept and importance; basis for market segmentation, Promotion; Methods of promotion; promotion mix; Personal selling.
Unit-III
Product: Concept of product, consumer and industrial goods; Product planning and development; Product lifecycle, Packaging – role and functions; Brand name and trademark. Price: Importance of price in the marketing; Factors affecting price of a product, kinds and method of pricing.
Unit-IV
Distribution Channels – concept and roles; Types of distribution channels; factors affecting choice of a distribution channel; Retailer and wholesaler; physical distribution of goods; Transportation; warehousing; inventory control; order processing.
B.Com Second Year Syllabus - Sem III - Paper 3 Statistical Methods Syllabus 2024
Unit –I
Introduction: The Nature and scope of statistics, Definition of statistics. Law of Statistical Regularity: Law of Inertia of Large Numbers. Census and Sampling, Methods of Sampling, Types and Characteristics of Statistical Unit. Methods and instruments of data collection.
Unit –II
Classification and Tabulation – Objects, general rules for the construction of tables. Measures of Central Tendency: Mean – Simple and Weighted, Mode, Harmonic and Geometric Mean; Positional Averages- Median, Quartile and Percentiles.
Unit –III
Measures of Dispersion, Skewness and Kurtosis – Range, Quartile Deviation, Mean Deviation, Standard Deviation and their coefficients; Measures of Skewness and Kurtosis.
Correlation Analysis – Scatter diagram, Karl Pearson’s coefficient of correlation, Spearman’s ranking method.
Unit –IV
Regression Analysis – Linear regression, regression lines, regression equations. Interpolation – Assumptions, Binomial, Newton’s advancing differences, Larganges’ methods.
B.Com Second Year Syllabus - Sem III - Paper 4 Public Finance
Unit I
Introduction: Meaning & Scope of Public Finance; Public goods vs. Private goods; Principle of Maximum Social Advantage; Public Budget , Techniques of Budgeting (ZBB, PBB).
Unit II
Public Expenditure: Meaning & Nature, Wagner’s views on increasing state activities, Wiseman-Peacock hypothesis, Canons and classification of public expenditure; effects on production, distribution and economic stability.
Unit III
Public Revenue: Main sources of revenue, Tax revenue, Direct and Indirect Taxes, Progressive, proportional & Regressive Taxes, Value added tax and GST, The Division of tax burden- Impact and Incidence of a tax, effects on production & distribution.
Public Debt: Role and classification of Public debt and methods of their redemption. Deficit Financing.
Unit IV
Indian Public Finance: Different types of Budgetary Deficits; Financial Federalism under constitution, Finance Commission- meaning and current Finance Commission, Budgetary Procedure and Financial Control in India. Fiscal Consolidation and FRBM Act.
B.Com Second Year Syllabus - Sem III Paper 5 Selling and Advertising Syllabus 2024
Unit –I
Selling: Concept, Nature and Role in Marketing. Personal Selling: Evolving face of
Personal Selling, Nature and importance of Personal Selling, Characteristics of a successful salesperson, Sales as a career option, Sales training, Consumer psychology and buying motives, difference between selling of of consumer and Industrial Products
Unit –II
Selling process: Prospecting, Pre-approach, Approach, Sales presentation and demonstration, Handling objections, Closing the sale, After sale service. Effective selling techniques, role of relationship marketing in personal selling, tools of selling, motivating and Remunerating Salespersons.
Unit –III
Advertising: Concept, role, functions, scope and types, Economic, Social, Legal and Ethical aspects of Advertising. Advertising Appeals: Meaning, types and methods, advertising as a persuasive communication process. Advertising Design: Characteristics and basic elements of Advertising copy. Creation, Production and Planning of Advertisements. Advertising Budget: Types, components and process of preparing. Advertising Agency: Functions and selection of agency.
Unit –IV
Advertising as a component of Integrated Marketing Communication, AIDA and DAGMAR model. Advertising Media: Types (Print, Outdoor, Electronic and other), Characteristics, merits and limitations of each media type. Media planning: Selection of media category; their reach, frequency, impact, cost and other factors influencing media choice. Problems in reaching rural and remote audiences. Evaluation of Advertising effectiveness: Importance, difficulties and methods of measuring advertising effectiveness.
B.Com Second Year Syllabus - Sem III - Paper 6 Introduction to International Business
Unit I
Introduction and concepts of international business, Domestic and international business comparison, advantages and disadvantages of domestic business and International Business respectively, Reasons for entering into International Business, modes of entry, Concept of MNC, TNC.
Unit II
WTO - structure, functions and roles in the current international business scenario, an overview of WTO agreements, concept of Trade Creation, trade Diversion, Concept and Various levels of International Economic Integration, PTA, FTA, Custom Union, Common Market, Economic Union, Political Union.
Unit III
Major Regional Trade Agreements, features of European Union, SAARC, NAFTA, ASEAN, SAFTA, Limitations of Regional Economic Integration, BRICS
Unit IV
International financial institutions – structure, roles, functions of World Bank/ IMF, ADB.Financial support available in India –EPZs, SEZs, Future trends in international business, concepts of FDI and Portfolio investments .
B.Com Semester IV Syllabus 2024
The B.Com fourth semester has a total of six papers. The detailed syllabus of all the six subjects has been given below.
B.Com Second Year Syllabus - Sem IV - Paper I: Cost Accounting
Unit –I
Definition, Nature, Scope, Significance and function of Cost Accounting, Cost Centre, Costs and its elements, System of ascertainment of cost, Control of Materials, Labour and Overhead, Allocation, Apportionment and Absorption of Overheads.
Unit –II
Output or Unit Costing, (Calculation of Tender, quotation and estimated price), Contract and Job Costing, Process Cost Accounting.
Unit –III
Reconciliation of Cost and Financial Accounts, Service costing, Budgetary Control.
Unit –IV
Marginal Costing, Standard
B.Com Second Year Syllabus - Sem IV - Paper II: Contemporary Audit
Unit –I
Nature & Objectives of Auditing; Types of Audit, Auditing Techniques; Internal Control & Internal Check, Audit Programme, Routine checking, Test checking.
Unit –II
Audit Procedure, Vouching, Verification of Assets & Liabilities, Investigation, Divisible Profit and Dividend, Internal Audit.
Unit –III
Government Audit, Audit of Limited Companies, Company Auditor: Appointment, Remuneration, Powers, Duties and Liabilities, Audit report.
Unit –IV
Standards on Auditing, Audit of Special entities : Non Profit Organisations, Educational Institutions, Clubs, Cost Audit, Tax Audit and Management Audit.
B.Com Second Year Syllabus - Sem IV- Paper III Foreign Trade Of India
Unit –I
Introduction – Trade its meaning and types. Difference between internal and international trade. Concept, Assumptions and Criticism of International Trade Theories. India’s Internal Trade- Characteristics and Problems. Coastal trade .Terms of Trade.
Unit-II
Foreign Trade of India – Before independence, During Planning Period, Recent trends in India’s Foreign Trade. Major Items of Exports: Composition, Direction and Future Prospects, Major Items of Imports: Composition, Direction and Future Prospects.
Unit –III
Free Trade and Protective trade policies, India’s Major trading partners: USA, UK, China and Japan. National Level Financing Institutions: EXIM Bank, ECGC and other institutions in financing of foreign trade, STC, MMTC, SEZ and EPZ. Export promotions.
Unit –IV
Recent World trade Scenario, Recent changes in Foreign trade policy, Trade agreements – Bilateral and Multilateral Trade Agreements. GATT & UNCTAD, WTO. India’s Balance of Trade and Balance of Payments: Concept, Problems, Reasons for disequilibrium and Corrective Measures.
B.Com Second Year Syllabus - Sem IV Paper IV: Export Import Procedures & Documentation
Unit I
Exports-planning: Adaption, Standardisation and Packaging. Getting ready for Exports. Procurement and processing of an export order and Export Contract. Export Costing & Pricing, Export Documentation: Concept & Types. Steps in Export Procedure.
Unit II
Methods/Terms of payments for Exports, Export Financing: Pre Shipment and Post Shipment Financing. Export Credit Guarantee Corporation of India (ECGC of India).Quality control and inspection in Exports. Type of risks, Cargo insurance: Contract, procedures and documentation for cargo loss claims, INCOTerms.
Unit- III
Central Excise and custom clearance regulations- Procedures and Documentation.Export / trading / star trading / superstar trading houses; Objective criteria and benefits, procedures and documentation; Policy for EOU / FTZ/ EPZ units, Objectives, criteria and benefits.
Unit- IV
Institutional Support for India’s Foreign Trade, Export Incentives (Financial & Non- Financial Incentives). Schemes for import of capital goods, Procedures and documentation for new / second hand capital goods.International Logistics.
B.Com Second Year Syllabus - Sem IV - Paper V : Managing Human Resources
Unit I
Nature and concept of HRM, importance, present day challenges. Human Resource Planning concept and process
Unit II
Job Analysis: Job Description and Job Specification. Recruitment & Selection: difference between them, Process of Selection- Stages; Socialization and Induction
Unit III
Training & Development: Difference between the two, Process and methods of training and development,Performance Appraisal: Methods of Performance Appraisal
Unit IV
Compensation Planning: Meaning and objectives, Developing Pay Structures, Principles of Wage and Salary Administration, Promotions, Demotions, Transfers and Separations.
B.Com Second Year Syllabus - Sem IV - Paper – VI : Information Systems And E-Commerce
Unit I
Introduction to Computer systems, elements of a Computer System, types of Computers and their features, input, output and storage devices, types of software, networking and Internet, types of networks and networking devices, methods of Internet access, services available through Internet, business applications and benefits of computerization and Internet.
Unit II
Introduction to Information Systems, business applications and its benefits, functional and cross functional Information Systems: Transaction Processing Systems, Electronic Data Interchange, On Line Analytical Processing, Management Information Systems, Decision Support Systems, Executive Information Systems, Executive Support Systems, Enterprise applications, Supply Chain Management Systems, Customer Relationship Management Systems.
Unit III
Concept of Database and Database Management System centralized and distributed Database Systems, Planning and designing of Information Systems: System Flow Charts, traditional System Development Life Cycle, modern System Development Methods, Implementing Information Systems as planned organizational change.
Unit IV
Concept of E-commerce, Digital Markets and Digital Goods, advantages and disadvantages of transacting online, types of E-commerce and M-commerce, E-commerce business models, e-payment systems, digital signatures.
You may also check - B.Com Books 2024 - Year & Subject-wise
B.Com 2nd Year Books 2024
Subjects | Suggested Books |
|---|---|
Business Finance |
|
Principles and Practices of Marketing |
|
Statistical Methods |
|
Public Finance |
|
Selling and Advertising |
|
Introduction of International Business |
|
Cost Accounting |
|
Contemporary Audit |
|
Foreign Trade of India |
|
Export-Import Procedures and Documentation |
|
Managing Human Resources |
|
Information Systems and E-Commerce |
|
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Questions related to B.Com
In a B.Com (Bachelor of Commerce) program, there are various specialization courses that can help enhance career prospects, especially with a focus on Economics, Commerce, and Communication (ECC). Here are a few popular options:
1. B.Com with Economics Specialization: Focuses on understanding economic principles and their applications in business. Useful for careers in finance, data analysis, and policy-making.
2. B.Com in Finance and Accounting: This specialization opens doors to careers in banking, auditing, financial management, and chartered accountancy.
3. B.Com in Taxation: Offers expertise in income tax, GST, and other taxation laws. It is highly relevant for becoming a tax consultant or working in tax departments.
4. B.Com in Marketing: Provides insights into consumer behavior, market research, and digital marketing strategies. This leads to opportunities in marketing, sales, and advertising.
5. B.Com in Banking and Insurance: Focuses on the functioning of banks, insurance sectors, and financial institutions, leading to placements in banking jobs or financial services.
Placement Opportunities
Placement after a B.Com can depend on the institution, your academic performance, and added qualifications. Top B.Com graduates often find roles in:
Accounting and Auditing
Financial Services (banks, insurance companies, etc.)
Marketing and Sales
Tax Consultancy
Government and Public Sector jobs
However, placements with just a B.Com degree may not be as strong compared to professional courses like CA, CMA, or CS. Pursuing internships and additional certifications (like Tally, Excel, Financial Modeling) can greatly enhance your employability.
Scholarships
Most universities offer scholarships based on academic performance, financial need, or special categories (sports, SC/ST, etc.). Additionally, some common scholarship schemes for B.Com students include:
National Scholarship Portal (NSP): Provides merit-cum-means scholarships for eligible students.
State Scholarships: Many state governments offer scholarships based on merit or category.
Private Institution Scholarships: Many colleges have their own merit-based or need-based scholarships.
It's best to check with the specific institution you're applying to for detailed scholarship opportunities.
Hope it helps you! Good luck.
Hey there I am glad to help you out i hope this helps you
Amit, here’s a breakdown to answer your questions related to pursuing B.Com and scholarships:
1. Best Course in B.Com (ECC):
If by "ECC" you mean "Elective Core Courses" or subjects related to commerce streams, the best elective depends on your career goals. Popular and valuable electives in B.Com include:
-Accounting and Finance: Ideal for students interested in becoming Chartered Accountants (CA), Financial Analysts, or working in banking.
- Taxation: Great for students wanting to specialize in tax consultancy or auditing.
- Banking and Insurance: Prepares you for a career in the banking sector, insurance companies, or financial services.
- Marketing: Suitable if you’re interested in advertising, market research, and sales.
- Economics: Provides a solid foundation for those aiming for roles in economic research or policy-making.
The best option depends on your personal interests and career aspirations.
2. Placement Opportunities After B.Com:
A B.Com degree can open up a number of career opportunities, especially in the fields of finance, accounting, and business management. However, placement chances depend on:
- The reputation of the college/university you attend.
- Additional certifications like CA, CS, CMA, or MBA, which improve your employability.
- Your performance, internships, and involvement in co-curricular activities.
Common roles available for B.Com graduates include:
- Accountant
- Tax Consultant
- Financial Analyst
- Banking Officer
- Business Analyst
- Operations Manager
Placement rate for only B.Com might vary from 30%-70% based on the institution and the market demand, but higher opportunities come with specialized skills or further qualifications like CA, MBA, etc.
3. Scholarship Availability
Various scholarships are available for B.Com students, depending on your academic performance, economic background, and category. Some common scholarships include:
- Government Scholarships for reserved categories (SC/ST/OBC), minorities, and economically weaker sections.
- Merit-based scholarships offered by institutions or private organizations based on academic performance.
- State-specific scholarships like those for students in Kerala (Ezhava scholarships), West Bengal (Swami Vivekananda Scholarship), etc.
You can inquire at the college's scholarship cell or check with the respective government websites to apply.
If you have any further questions, feel free to ask!
Hello Amit Kumar,
The **ECC** you are referring to in the context of B.Com is unclear, but it might relate to **Economics** or some specialization like **E-Commerce and Computer Applications**. Both are valuable subjects in the B.Com curriculum and can open doors to various job opportunities, especially in finance, banking, e-commerce, and IT sectors.
For **placement opportunities with a B.Com degree**, it depends on the college, your performance, and any additional skills you acquire during the course. Many companies hire B.Com graduates for roles like:
1. **Accountant**
2. **Financial Analyst**
3. **Tax Consultant**
4. **Banking Executive**
5. **Marketing Analyst**
However, B.Com alone might offer moderate placement opportunities. You can enhance your chances by pursuing professional certifications like **CA**, **CFA**, **MBA**, or short-term courses in **Tally**, **GST**, or **Digital Marketing**.
Regarding **scholarships**, many institutions and government schemes offer scholarships based on merit or financial need. You can apply for central government schemes like **National Scholarship Portal** or state-level scholarships. Private scholarships offered by organizations or specific universities may also be available depending on your academic performance.
Feel free to clarify further if needed!
Hello aspirant,
Yes,the admissions for Bcom course for the academic session 2024 has been started now. May top universities including Delhi University have began their admissions process. If you want to take admission in Bcom course, you can take the admission now.
Thank you
Hope this information helps you.
In the case of Distance Education courses, such as B.Com from DDE Â Lalit Narayan Mithila University, the fee structure usually mentions the annual fee and not for the entire three-year duration. So, you would usually have to pay this amount every year of your course.
Coming to exams, these are usually conducted offline at the respective examination centers.
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Data Analyst
The invention of the database has given fresh breath to the people involved in the data analytics career path. Analysis refers to splitting up a whole into its individual components for individual analysis. Data analysis is a method through which raw data are processed and transformed into information that would be beneficial for user strategic thinking.
Data are collected and examined to respond to questions, evaluate hypotheses or contradict theories. It is a tool for analyzing, transforming, modeling, and arranging data with useful knowledge, to assist in decision-making and methods, encompassing various strategies, and is used in different fields of business, research, and social science.
Researcher
A Researcher is a professional who is responsible for collecting data and information by reviewing the literature and conducting experiments and surveys. He or she uses various methodological processes to provide accurate data and information that is utilised by academicians and other industry professionals. Here, we will discuss what is a researcher, the researcher's salary, types of researchers.
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Welding Engineer Job Description: A Welding Engineer work involves managing welding projects and supervising welding teams. He or she is responsible for reviewing welding procedures, processes and documentation. A career as Welding Engineer involves conducting failure analyses and causes on welding issues.
Quality Controller
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A quality controller records detailed information about products with defects and sends it to the supervisor or plant manager to take necessary actions to improve the production process.
QA Lead
A QA Lead is in charge of the QA Team. The role of QA Lead comes with the responsibility of assessing services and products in order to determine that he or she meets the quality standards. He or she develops, implements and manages test plans.
Structural Engineer
A Structural Engineer designs buildings, bridges, and other related structures. He or she analyzes the structures and makes sure the structures are strong enough to be used by the people. A career as a Structural Engineer requires working in the construction process. It comes under the civil engineering discipline. A Structure Engineer creates structural models with the help of computer-aided design software.
Process Development Engineer
The Process Development Engineers design, implement, manufacture, mine, and other production systems using technical knowledge and expertise in the industry. They use computer modeling software to test technologies and machinery. An individual who is opting career as Process Development Engineer is responsible for developing cost-effective and efficient processes. They also monitor the production process and ensure it functions smoothly and efficiently.
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