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BCom 2nd Year Syllabus 2026-27: Semester 3 & 4 Subjects
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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
- BCom 2nd Year Semester-Wise Syllabus 2026-27
- BCom 2nd Year Subject-Wise Syllabus 2026-27
- BCom Second Year Syllabus Recommended Books 2026-27
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
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:
- B.com 1st year Syllabus
- B.com 3rd year Syllabus
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 ?
Dear Student,
If you are looking for YouTube channels or websites for your preparation, there are several useful resources available. However, the subjects and syllabus can vary by university.
If you tell us your university/college and the subjects in Semester 1, we can suggest resources that match your exact syllabus.
Hey there,
With a B.Com in Finance + 1 year of motor-insurance experience, you actually have a good base for moving into higher-paying BFSI/finance roles. I would not do another generic degree just to add a qualification.
My recommendation
Best option: MBA/PGDM in Finance, Risk Management, Business Analytics or Insurance
Dear Student,
Prem Kishan Khanna Government Degree College, Shahjahanpur ke B.Com programme mein admission merit-based hota hai. Candidates ko 10+2 ya equivalent examination pass krna zaroori hai. Current admission process ke liye aap college ka latest admission notice aur merit list check kar sakte hain. Prem Kishan Khanna Government Degree
Hello Student,
Can you please specify what exactly you are trying to ask? Do you want a list of colleges providing these programmes?
Hey there,
Yes. Rajagiri College of Social Sciences (RCSS), Kalamassery offers B.Com (Hons.) integrated with ACCA (UK). It is a 4-year programme and is offered at the Kalamassery (Hill) campus.
The programme is designed with ACCA paper exemptions, so students can work toward the ACCA qualification alongside their B.Com degree.
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