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.
| 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 |
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:
The B.Com third semester has a total of six papers. The detailed syllabus of all the six subjects has been given below.
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.
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.
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.
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.
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.
Regression Analysis – Linear regression, regression lines, regression equations. Interpolation – Assumptions, Binomial, Newton’s advancing differences, Larganges’ methods.
Introduction: Meaning & Scope of Public Finance; Public goods vs. Private goods; Principle of Maximum Social Advantage; Public Budget , Techniques of Budgeting (ZBB, PBB).
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.
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.
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.
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.
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 .
The B.Com fourth semester has a total of six papers. The detailed syllabus of all the six subjects has been given below.
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
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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
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 |
|
You may also check -
Hey! After completing your BCom, there are plenty of great career options depending on your interests, skills, and whether you want to pursue further studies or start working right away.
If you're into finance and accounting, going for CA (Chartered Accountancy) or CMA (Cost and Management Accounting) is a solid choice. These are professional courses with high respect in the field and can open up great salary packages once you clear the exams.
If you enjoy management and business, you can go for MBA. It’s one of the most popular paths after BCom. Cracking entrance exams like CAT, XAT, or MAT can get you into top business schools in India. With an MBA, you can work in HR, marketing, finance, or operations based on your specialization.
For something more analytical, Data Analytics, Financial Modeling, or even Digital Marketing are trending fields you can explore through short courses or certifications. These don’t always need a master’s degree but offer good job opportunities and career growth.
You can also consider preparing for government exams like UPSC, SSC, banking (IBPS, SBI PO), or state PSC exams. A lot of BCom graduates take this route because these jobs offer stability and benefits.
Lastly, if you’re into teaching or academics, pursuing MCom or going for NET/JRF exams after postgraduation can lead to a career in lecturing or research.
Think about what excites you most, and try to build your skills in that direction. You've got options—finance, business, tech, or even public service.
Hope this helps!
I couldn't find the exact last date for B.Com admission or fee details for Gopalraj First Grade PU College. To help you accurately, please confirm whether the college is in Punjab, Chandigarh, or another state. Also, let me know if you're applying through PU centralised counselling (like PU CET/PGCET) or directly through the college. With this information, I can give you the correct admission dates and fee structure.
B.Com specializations commonly offered include:
B.Com (General)
B.Com in Accounting & Finance
B.Com in Banking & Insurance
B.Com in Computer Applications
B.Com in Marketing
B.Com in Taxation
Availability may vary by college, so check the official college website or prospectus.
Generally, to pursue an MSc (Master of Science), you need a BSc degree in a relevant science subject. However, in some special cases, certain universities allow BCom graduates to apply for MSc programs in non-core science field s like MSc in Computer Applications, IT, Environmental Science, or Statistics.
Hello,
The BCom Phase II merit list will be released in two parts:
The provisional merit list will be out on 2nd July 2025 .
The final merit list will be released on 3rd July 2025 after resolving any objections.
You can check the lists on the official website on those dates.
Hope it helps !
Budget analysis, in a nutshell, entails thoroughly analyzing the details of a financial budget. The budget analysis aims to better understand and manage revenue. Budget analysts assist in the achievement of financial targets, the preservation of profitability, and the pursuit of long-term growth for a business. Budget analysts generally have a bachelor's degree in accounting, finance, economics, or a closely related field. Knowledge of Financial Management is of prime importance in this career.
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.
An underwriter evaluates insurance, loan, or investment applications to assess risk and decide on approval terms. They analyse data, set premiums or terms, and ensure policies align with regulations. Key skills include analytical thinking, attention to detail, and communication. Underwriters help financial institutions manage risk and maintain profitability by making informed decisions on which risks to accept.
An Operations Manager ensures smooth business operations by overseeing departments like HR, finance, and supply chain. They implement processes, manage teams, maintain quality, ensure compliance, and plan strategically. Strong leadership, communication, and business knowledge are essential. Typically, they hold a degree in business or an MBA, playing a vital role in improving organisational efficiency and performance.
A Finance Executive manages a company’s financial operations, including monitoring income, expenses, and preparing financial reports. They develop strategies to improve profits and reduce costs, ensuring financial stability. The role demands strong accounting and analytical skills, attention to detail, and the ability to meet deadlines, making it ideal for proactive individuals with a solid finance background.
A Product Manager drives a product’s success by planning strategy, analysing markets, and collaborating across teams. They focus on user needs, guide development, and monitor performance. With tech advancements like generative AI, PMs now enhance innovation and decision-making. Adaptability and continuous learning are key in this evolving, high-impact career.
An Account Manager plays a key role in bridging the gap between a company and its clients, ensuring smooth communication and fostering long-term partnerships. They are responsible for managing and nurturing client relationships, understanding their needs, and crafting tailored strategies to achieve mutual goals. Account Managers also gather and analyse client feedback to drive service improvements, while promptly addressing and resolving any issues that arise.
A Bank Probationary Officer (PO) is an entry-level managerial role in the banking sector, involving responsibilities like handling customer queries, managing loans, overseeing cash flow, and supervising clerical staff. The role requires formal attire and offers opportunities for promotion to higher positions. After probation, the officer may specialise in areas like credit or risk management.
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.
A Quality Assurance (QA) Manager, synonymous with a Quality Assurance Manager, holds a pivotal role in ensuring products meet predefined standards. Responsible for planning, directing, and formulating control policies, the QA Manager safeguards company efficiency and profitability. By scrutinizing products for flaws and ensuring compliance with internal and external requirements, they uphold quality, validating the effectiveness of quality assurance teams in maintaining high standards before product release.
A Quality Controller monitors and tests products to ensure they meet quality standards in industries like manufacturing and pharmaceuticals. They inspect materials, conduct tests, document defects, and suggest improvements. Key skills include technical knowledge, attention to detail, and analytical ability. Typically requiring an engineering degree, they can advance from junior to senior roles overseeing quality processes and teams.
A Production Manager oversees manufacturing processes, ensuring timely and budgeted delivery of products. Responsible for safe, cost-effective production meeting quality standards, their role adapts to the production system. Also known as an Operations Manager, they manage human and material resources, contributing to efficient production and service delivery.
A Product Manager drives a product’s success by planning strategy, analysing markets, and collaborating across teams. They focus on user needs, guide development, and monitor performance. With tech advancements like generative AI, PMs now enhance innovation and decision-making. Adaptability and continuous learning are key in this evolving, high-impact career.
Individuals who opt for a career as product designers are responsible for designing the components and overall product concerning its shape, size, and material used in manufacturing. They are responsible for the aesthetic appearance of the product. A product designer uses his or her creative skills to give a product its final outlook and ensures the functionality of the design.
Students can opt for various product design degrees such as B.Des and M.Des to become product designers. Industrial product designer prepares 3D models of designs for approval and discusses them with clients and other colleagues. Individuals who opt for a career as a product designer estimate the total cost involved in designing.
An individual in textile engineering jobs is creative and innovative that involves the application of scientific laws and principles in everyday work responsibilities. Textile engineering jobs include designing fiber processing systems and related machinery involved in the manufacturing of fiber, cloth, apparel and other related products.
From design to manufacture, garment technologists oversee every stage of clothing production. Individuals are actively engaged in determining the perfect fabric and ensuring that production remains inside the budget. Garment Technologists operate very closely with the designing team, pattern cutters and consumers.
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UGC-approved and NAAC-accredited B.Com program affiliated with HNB Garhwal Central University.
NAAC A+ Grade | Among top 100 universities of India (NIRF 2024) | 40 crore+ scholarships distributed
Ranked amongst top 3% universities globally (QS Rankings)
NAAC A++ Grade, Ranked #4 India by NIRF 2024 | Accorded Institution of Eminence by MoE, Govt. of India | 19 LPA Highest CTC
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