BCom 2nd Year Syllabus consists of subjects like Company Law, Corporate Accounting, Income Tax Law & Practice, Cost Accounting, Cyber Crimes & Laws, E-Commerce etc. The 2nd year of BCom Syllabus contains 2 semesters.
The practical subjects of the BCom course in the second year include Company Law, Income Tax Law & Practice, Cyber Crimes & Laws, Computer Applications in Business, Corporate Accounting, Cost Accounting, E-Commerce, Investing in Stock Markets etc.
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BCom Syllabus in the second year contains some elective subjects. Students will choose which elective they would like to study. Top Electives in the second year of the BCom Syllabus are Corporate Accounting, Public Finance and Taxation, etc
Table of Contents
BCom 2nd Year Syllabus
BCom 2nd year consists of the third and fourth semesters. Each of these semesters are around four months long. The syllabus of BCom 2nd year is listed below.
BCom Subjects 2nd Year Semester 3 | BCom Subjects 2nd Year Semester 4 |
---|---|
Company Law | Corporate Accounting |
Income Tax Law & Practice | Cost Accounting |
Cyber Crimes & Laws | E-Commerce |
Computer Applications in Business | Investing in Stock Markets |
- | Personal tax Planning |
BCom 2nd Year Subjects
In BCom 2nd year, a total of 9 subjects are taught. 4 subjects are covered in the third semester and 5 subjects are covered in the fourth semester. These subjects are Company Law, Income Tax Law & Practice, Cyber Crimes & Law, Computer Applications in Business, Corporate Accounting, Cost Accounting, E-Commerce, Investing in Stock Markets, and Personal Tax Planning.
Check: BCom Specializations
BCom 3rd Semester Subjects
- Company Law: Company Law focuses on the provisions of the Companies Act 2013 to get knowledge about the conduct of business as per the legal framework provided in India. This subject covers the rules involved in different types of companies covering the Companies Act 2013, use of the basic legal documents needed for the operations and management of a company, and the framework of dividend distribution and the role of auditors in a company.
- Income Tax Law & Practice: Income Tax Law & Practice focuses on laws about the levy of income tax in India. It covers the basic concepts in the law of income tax, the five heads in which income is categorized and to compute the income under Salaries and Income from House Property, and tax liability of individuals and firms and understand the provisions of filing return of income.
- Cyber Crimes & Law: Cyber Crimes & Law focuses on the topic of cyber crimes and the application of cyber laws in general. This subject includes cyber risk associated with online activities, how to work safely in varied data sources, network and system-related issues, especially in online transactions, and identifying threats attached to using different popular online platforms.
- Computer Applications in Business: Computer Applications in Business provides knowledge of computer and computational skills using ICT tools. It focuses on handling document creation for communication, making good presentations, computation in accounting and finance, and analysis of business data.
BCom 4th Semester Subjects
- Corporate Accounting: Corporate Accounting focuses on various techniques for preparing accounting and financial statements. It covers accounting for share capital and debentures, preparation of financial statements of a company, cash flow statements, and preparation of consolidated balance sheets for holding companies.
- Cost Accounting: Cost Accounting focuses on the cost accounting principles, identification, analysis and segregation of cost components, and cost ascertainment. It covers the conceptual framework of Cost Accounting, accounting and control of material and labor costs, accounting and control of material and labor costs, and the cost of products, jobs, contracts, processes and services.
- E-commerce: E-commerce focuses on the concepts and techniques of E-Commerce and its applications. It covers the basic concept of E-commerce, current and emerging business models, basic business operations such as sales, marketing, and HR, the emerging modes of e-payment, and the importance of security, privacy, ethical and legal issues of e-commerce. Check: E Commerce Courses
- Investing in Stock Markets: This subject focuses on the basic skills required to operate in the stock market. It covers the basics of Investing, the Investment Environment as well as Risk & Return, the Indian securities market, the EIC framework, and the Mutual funds market.
- Personal Tax Planning: This subject focuses on basic knowledge of Income Tax and its planning. It covers the concept of Tax Planning, skills to minimize tax liability, tax planning strategy in relation to income from house property and business, and tax planning strategies related to capital gains.
Top BCom Colleges in India
Top BCom Colleges | First Year Fee |
---|---|
HR College of Commerce and Economics, Mumbai | INR 18,162 |
Sri Venkateswara College, New Delhi | INR 12,405 |
Sydenham College of Commerce & Economics, Mumbai | INR 5,415 |
Gargi College, New Delhi | INR 12,495 |
KPB Hinduja College of Commerce, Mumbai | INR 9,236 |
Kirori Mal College, New Delhi | INR 13,745 |
Check: Top BCom Colleges in India
BCom Books in Second Year
Subjects | Books | Authors |
---|---|---|
Company Law | Company Law | Krati Rajoria |
Company Law | Mohammed Kamalun Nabi | |
Gower's Principles of Modern Company Law | Paul L. Davies and L.C.B. Gower | |
Income Tax Law & Practice | Systematic Approach to Income Tax | Girish Ahuja and Ravi Gupta |
Students’ Guide to Income Tax | Vinod K. Singhania and Monica Singhania | |
Cyber Crimes & Laws | Cyber Law: The Law of the Internet and Information Technology | Craig Brain |
E Business and Cyber Laws | J.P. Sharma and S. Kanojia | |
Cyber Crime and Information Technology | J Rattan | |
Cyber crimes and laws | S. Arora and R. Arora | |
Computer Applications in Business | Fundamentals of Database Systems | Ramez Elmasri and Sham Navathe |
Computer Applications in Business | S.K. Sharma and Mansi Bansal | |
Computer Applications in Business | Sushila Madan | |
Corporate Accounting | Corporate Accounting | Bhushan Kumar Goyal |
Corporate Accounting | Alok Kumar | |
Concept Building Approach to Corporate Accounting | Raj Kumar Sah | |
Cost Accounting | Cost Accounting: Principles and Methods | S.P. Jain and K.L. Narang |
Fundamentals of Cost Accounting | H.V. Jhamb | |
Elements of Cost Accounting | Surender Singh | |
E-Commerce | Business on the Net: An Introduction to the whats and hows of E-commerce | Kamlesh N. Agarwala, Amit Lal, and Deeksha Agarwala |
E-Commerce | K.K. Bajaj and Debjani Nag | |
Electronic commerce: A Managerial perspective | E. Turban | |
Investing in Stock Markets | Investing in Stock Markets | V. Kumar and R.S. Nangia |
Investing in Stock Markets | J.K. Singh and Amit Kumar Singh | |
Personal tax Planning | Corporate Tax Planning and Management | G. Ahuja and R. Gupta |
Direct Taxes Law & Practice - With special reference to Tax Planning | Vinod K. Singhania and K. Singhania |
See Also:
BCom 2nd Year Practical Subjects
In BCom 2nd Year all the subjects (core and elective) have their respective practicals. The subjects having practicals are:
- Company Law
- Income Tax Law & Practice
- Cyber Crimes & Laws
- Computer Applications in Business
- Corporate Accounting
- Cost Accounting
- E-Commerce
- Investing in Stock Markets
- Personal tax Planning
See Also:
BCom 2nd Year Electives
- Computer Applications in Business
- Cyber Crimes & Laws
- E-Commerce
- Investing in Stock Markets
- Personal tax Planning
See Also:
BCom Subjects 2nd Year: FAQs
Ques. What is the subject of BCom 2nd year?
Ans. The subjects in BCom 2nd year are Company Law, Income Tax Law & Practice, Cyber Crimes & Law, Computer Applications in Business, Corporate Accounting, Cost Accounting, E-Commerce, Investing in Stock Markets, and Personal Tax Planning.
Ques. How to prepare for BCom 2nd year exams?
Ans. The best ways to prepare for BCom 2nd year exams are:
- Make a study plan.
- Cover all chapters.
- Revise thoroughly.
- Solve practice or mock papers.
Ques. What is the passing marks for BCom 2nd?
Ans. 35% is the passing marks for BCom.
Ques. What is a good percentage for BCom?
Ans. Above 75% is considered a good percentage in BCom.
Ques. What is the salary of BCom in India?
Ans. A BCom graduate as a fresher can earn an average annual salary ranging from INR 250000 to INR 400000.
Ques. Which is easy BBA or BCom?
Ans. BBA is a practical and professional course, whereas, BCom is more academic and theoretical. It depends on students which course they are interested in.
Ques. Is BCom good for banking?
Ans. Yes, BCom is good for banking.
Ques. Does BCom have scope in future?
Ans. Yes, BCom has a lot of scope in future. BCom graduates can apply for jobs in corporate sectors, financial institutes, and many more relevant sectors. Apart from that, BCom graduates can continue their studies and pursue degrees like MBA and MCom or can apply for professional courses like CA and CS.
Ques. Which degree is best for bank?
Ans. Degrees like BCom, BCom (Hons), BBA, and MBA are considered best for bank.
Ques. Can a BCom graduate get a job in Google?
Ans. BCom graduates can apply in Google for the post of Partner Operations manager, HR Executive, Financial Analyst, and many more relevant posts.