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    BCom 2nd Year Syllabus 2026-27: Semester 3 & 4 Subjects
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    • BCom 2nd Year Syllabus 2026-27: Semester 3 & 4 Subjects

    BCom 2nd Year Syllabus 2026-27: Semester 3 & 4 Subjects

    #B.Com
    Mirza Farhan BaigUpdated on 10 Aug 2026, 11:54 AM IST

    The Bachelor of Commerce is one of the most popular UG courses opted by lakhs of students each year, as this programme offers knowledge regarding accounting, auditing, statistics, and others. The BCom 2nd year subjects go into the depths of Financial Institutions and Markets, Income Tax, Business Statistics, Corporate Accounting, Practice of General Insurance, and Advanced Accounting.

    This Story also Contains

    1. BCom 2nd Year Semester-Wise Syllabus 2026-27
    2. BCom 2nd Year Subject-Wise Syllabus 2026-27
    3. BCom Second Year Syllabus Recommended Books 2026-27
    BCom 2nd Year Syllabus 2026-27: Semester 3 & 4 Subjects
    BCom 2nd Year Syllabus 2026-27: Semester 3 & 4 Subjects

    The B.Com second year syllabus varies from university to university; however, most of the subjects are common across universities. Apart from these core commerce subjects, the BCom 2nd year syllabus also focuses on personal skill development as it offers Communication and Leadership Management skills. These, along with commerce subjects, make students job-ready and professional at the workplace.

    BCom 2nd Year Semester-Wise Syllabus 2026-27

    Semester III

    Semester IV

    English

    English

    Second Language

    Second Language

    Communication Skills/Professional Skills

    Leadership & Management Skills

    Principles of Insurance/Digital Marketing

    a)Practice of Life and General Insurance / b)Social Media Marketing, Search Engine Optimization & Online Advertising

    Advanced Accounting

    Income Tax

    Business Statistics I

    Business Statistics II

    Financial Institutions and Markets

    Corporate Accounting

    BCom 2nd Year Subject-Wise Syllabus 2026-27

    Know the chapters/units included in the syllabus for the BCom second year course. The following syllabus is a part of the Osmania University curriculum:

    B.Com Second Year Syllabus: Advanced Accounting

    • Unit 1: Partnership Accounts I

    • Unit 2: Partnership Accounts II

    • Unit 3: Issue of Shares, Debentures, Underwriting and Bonus Shares

    • Unit 4: Company Final Accounts and Profit Before Incorporation

    • Unit 5: Valuation of Goodwill and Shares

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    B.Com Second Year Syllabus: Business Statistics I

    • Unit 1: Introduction

    • Unit 2: Diagrammatic and Graphic Presentation

    • Unit 3: Measures of Central Tendency

    • Unit 4: Measures of Dispersion, Skewness and Kurtosis

    • Unit 5: Correlation

    B.Com Second Year Syllabus: Financial Institutions and Markets

    • Unit 1: Indian Financial System

    • Unit 2: Financial Institutions

    • Unit 3: Money Market

    • Unit 4: Debt Market

    • Unit 5: Equity Market

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    B.Com Second Year Syllabus: Corporate Accounting

    • Unit 1: Company Liquidation

    • Unit 2: Amalgamation (AS:14)

    • Unit 3: Internal Reconstruction and Acquisition of Business

    • Unit 4: Accounts of Banking Companies

    • Unit 5: Accounts of Insurance Companies and Insurance Claims

    B.Com Second Year Syllabus: Business Statistics II

    • Unit 1: Regression

    • Unit 2: Index Numbers

    • Unit 3: Time Series

    • Unit 4: Probability

    • Unit 5: Theoretical Distributions

    B.Com Second Year Syllabus: Financial Statement Analysis

    • Unit 1: Introduction

    • Unit 2: Techniques of Financial Statement Analysis

    • Unit 3: Ratio Analysis

    • Unit 4: Fund Flow Analysis

    • Unit 5: Cash Flow Analysis (AS-3)

    B.Com Second Year Syllabus: Income Tax II

    • Unit 1: Capital Gains

    • Unit 2: Income from Other Sources

    • Unit 3: Clubbing and Aggregation of Income

    • Unit 4: Assessment of Individuals

    • Unit 5: Assessment Procedure

    B.Com Second Year Syllabus: Practice of Life Insurance

    • Unit 1: Practice and Plans of Life Insurance

    • Unit 2: Premiums, Bonuses and Annuities

    • Unit 3: Group Insurance and Linked Life Insurance Policies

    • Unit 4: Policy Documents and Assignment, Nomination and Surrender of Policy

    • Unit 5: Policy Claims

    You may also check:

    BCom Second Year Syllabus Recommended Books 2026-27

    Subjects

    Suggested Books

    Advanced Accounting

    - R.L. Gupta & V.K. Gupta – Principles and Practice of Accounting, Sultan Chand & Sons- Shukla and Grewal – Advanced Accountancy, S. Chand & Co.- S.N. Maheshwari & V.L. Maheshwari – Advanced Accountancy (Vol-II), Vikas- S.P. Jain & K.L. Narang – Accountancy–III, Kalyani Publishers- R.L. Gupta & Radhaswamy – Advanced Accountancy, Sultan Chand & Sons

    Business Statistics-I

    - Richard Levin & David S. Rubin – Statistics for Management, Pearson- S.C. Gupta – Fundamentals of Statistics, Himalaya- Dr. J.K. Thukral – Business Statistics, Taxmann Publications- J.K. Sharma – Business Statistics, Vikas Publishers- S.L. Aggarwal & S.L. Bhardwaj – Business Statistics, Kalyani Publications

    Financial Institutions and Markets

    - L.M. Bhole – Financial Markets and Institutions, Tata McGraw Hill- Prof. Prashanta Athma – Financial Institutions and Markets, PBP- Gordon & Natarajan – Financial Markets and Services, Himalaya Publishing House- M.Y. Khan – Indian Financial System: Theory and Practice, Vikas Publishing House- Vinod Kumar, Atul Gupta & Manmeet Kaur – Financial Markets, Institutions & Financial Services, Taxmann

    Income Tax

    - V.P. Gaur & D.B. Narang – Income Tax Law and Practice, Kalyani Publishers- Dr. Vinod K. Singhania & Dr. Kapil Singhania – Direct Taxes Law & Practice, Taxmann- B.B. Lal – Income Tax, Pearson Education- R.G. Saha – Taxation, Himalaya Publishing House- Balachandran & Thothadri – Taxation Law and Practice, PHI Learning

    Business Statistics-II

    - Richard Levin & David S. Rubin – Statistics for Management, Pearson- S.C. Gupta – Fundamentals of Statistics, Himalaya- Dr. J.K. Thukral – Business Statistics, Taxmann Publications- J.K. Sharma – Business Statistics, Vikas Publishers- V.K. Kapoor – Statistics: Problems and Solutions, S. Chand

    Corporate Accounting

    - S.N. Maheshwari & V.L. Maheshwari – Advanced Accountancy (Vol-II), Vikas- R.L. Gupta & M. Radhaswamy – Corporate Accounting, Sultan Chand- Srilatha Reddy – Advanced Corporate Accounting, Himalaya- S.P. Jain & K.L. Narang – Accountancy–III, Kalyani Publishers- Chandra Bose – Advanced Accounting (Vol-II), PHI

    Principles of Insurance

    - K.C. Mishra & C.S. Kumar – Life Insurance: Principles and Practice, Cengage Learning- Sadhak – Life Insurance in India, Response Books- Dr. P. Periasamy – Principles & Practice of Insurance, HPH- Tripathi – Insurance Theory and Practice, PHI- Risk Management, Insurance Institute of India

    Foundation of Digital Marketing & Web Design

    - Ian Dodson – The Art of Digital Marketing, Wiley- Puneet Singh Bhatia – Fundamentals of Digital Marketing, Pearson- Vandana Ahuja – Digital Marketing, Oxford- Seema Gupta – Digital Marketing, McGraw Hill- Steve Krug – Don’t Make Me Think Revisited

    Social Media Marketing, Search Engine Optimization & Online Advertising

    - Ian Dodson – The Art of Digital Marketing, Wiley- Puneet Singh Bhatia – Fundamentals of Digital Marketing, Pearson- Tuten – Social Media Marketing, Sage- Seema Gupta – Digital Marketing, McGraw Hill- Eric Enge, Stephan Spencer & Jessie Stricchiola – The Art of SEO

    Practice of Life and General Insurance

    - Practice of Life Insurance & General Insurance, Insurance Institute of India- P.K. Gupta – Insurance and Risk Management, Himalaya Publishing House- Kanika Mishra – Fundamentals of Life Insurance Theories and Applications, Prentice Hall- K.C. Mishra & C.S. Kumar – Life Insurance: Principles and Practice, Cengage Learning- Dr. P. Periasamy – Principles & Practice of Insurance, HPH

    You may also check:

    Frequently Asked Questions (FAQs)

    Q: What units are covered in the BCom second year syllabus for Corporate Accounting subject?
    A:

     

    The B.Com second year syllabus for Corporate Accounting includes the following units:

    • Unit 1: Company Liquidation

    • Unit 2: Amalgamation (AS:14)

    • Unit 3: Internal Reconstruction and Acquisition of Business

    • Unit 4: Accounts of Banking Companies

    • Unit 5: Accounts of Insurance Companies and Insurance Claims

    Q: What are the subjects in the BCom 2nd year syllabus?
    A:

    The 2nd year BCom syllabus includes the following subjects: Advanced Accounting, Business Statistics I % II, Income Tax, Corporate Accounting, Practice of Life and General Insurance and others. 

    Q: Is BCom 2nd year syllabus the most difficult?
    A:

    Yes, many students agree that they had found the BCom 2nd year syllabus more difficult compared to the first and third years. 

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    Questions related to B.Com

    On Question asked by student community

    Have a question related to B.Com ?

    Hello,

    Yes, you can pursue a Diploma course while continuing your job. Many universities and institutes offer part-time, evening, online and distance-learning diploma programmes, making it easier for working professionals.

    The best diploma depends on your career goals. If you are from a B.Com background, you can consider Diploma courses

    Dear Student,

    It seems your question is unclear. Can you please clarify which college's main campus you are talking about?

    Hello Dear Student,
    With a score of 503, securing a seat in B.Com, BA Commerce combinations, or English Hons. in the General category is highly unlikely, as top courses and colleges typically demand cut-offs above (600) to (850+). Round 2 cut-offs will only drop marginally.

    You can check, find and

    Hello Dear Student,

    Could you provide more specific information so that i could help you further!