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.

B.Com 2nd Year Semester-wise Subjects 2024

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

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• B.com 1st Year: Subjects, Books & Syllabus
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