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BCom 2nd Year Subjects, Syllabus, Semester Wise, Books, Practical, Electives

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Sounak Banerjee

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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

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

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.

Ask your question

Answered Questions

DB

Divjot Bagga

06 Oct 22

The answer to this question will rely on your future goals, what you compassionately dream of doing, and what you believe you will truly like. However, Economics Honors from DU is one of the best courses with exceptional scope and value in the corporate world. Everyone is aware that the University of Delhi's most prestigious course is Economics Hons. Rapidly rising cutoffs provide proof of this. 

Additionally, compared to other courses, it offers higher placement prospects. Nevertheless, immense power entails great responsibility. It's not the kind of subject you can get by with just one night of studying. It necessitates commitment and diligence. Additionally, it is the most challenging course the university offers. So, BA Economics is the best option for anyone who is keenly interested in the subject. 

BA Economics(Hons) is DU's most difficult yet prestigious course. As a result, if you are in the unreserved category, you will need a higher percentage. Try to get a score of 90% or higher to get into DU, and 95% or higher to get into DU's good colleges. In the end, it all comes down to your score.

...Show More

DA

Dolly Ahuja

10 Oct 22

Every college at Delhi University offers B.Com (Hons) without including math in your best four, despite the fact that math should be a subject in your 12th grade.

It is to take into account that to be admitted to an undergraduate course that requires a specific subject or a group of subjects, candidates must have passed the subject/each of the subjects individually.

...Show More

BR

Barsha Roy,

22 Oct 21

The passing criteria is really low, achieving this will not be a problem. You have to score at least 33% in every subject, out of 75. If you successfully receive this score, you will clear your first year.

If you scored lower than 33% in any one of the subjects, your promotion will be stopped. You then have to give ER (Essential Repeat) the following year, which is in your 2nd year.

It is quite possible to give ER for only 4 subjects. If it was more than 4 then you will fail and have to repeat the year again.

...Show More

SC

Sagun Chowdhury

19 Jul 22

Here are some preparation tips for BHU B.Com entrance examination. 

  • Revise the 11th and 12th subjects thoroughly. 
  • Practice MCQ questions and go through the previous years’ questions. 
  • Practice basic Maths (up to 10th). The entrance examination will have 15 mathematics questions. 
  • You can refer to BHU B.Com preparation book by Arihant. 
  • The entrance will have questions about current affairs as well. So, stay updated about the current happenings. 

It’s not possible to estimate how many questions you need to answer correctly or how many marks you will need to get a shortlist. BHU cutoff depends on the competition of that year. 

...Show More

NS

Nikita Sinha

23 Jul 22

Narsee Monjee College of Commerce and Economics is better for pursuing a B.Com (Hons.). It is older and well-reputed. The commerce faculty of the college is excellent. NMIMS is primarily a B-School and offers a good MBA degree. But it started offering undergraduate degrees recently. 

Narsee Monjee B.Com fees are almost half of what you will pay at NMIMS. The total course fees amount to INR 92,000. 

NM College of Commerce and Economics placements are good. Reputed companies such as Morgan Stanley, EY, KPMG, etc. visit the campus placements. The average CTC received by the students is around INR 7 LPA. 

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SR

Simpal Rai

28 Oct 22

While doing BCom at IGNOU, you are required to choose subjects from 3 different types of courses. These courses have been listed below:

  • Foundation Courses - 24 credits

  • Elective Courses - 56 or 64 (not less than 48)

  • Application Oriented Courses (16 or 8)

First Year:

  • 16 credits of Foundation Courses- (BSHF 101, FEG 1 or FHD 2 and FEG 2 or any one of the MILs)

  • 8 credits of Elective Courses- (ECO 1 and ECO 2)

  • 8 credits of Elective Courses in Other Disciplines either from Group 1 or 2.

Second Year:

  • 8 credits of Foundation Courses (FST 01)

  • 24 credits of Elective Courses in Commerce (ECO 3, ECO 5, ECO 6 or ECO 13, ECO 7, ECO 12 and ECO 14)

Third year:

  • 16 credit of Elective Courses in Commerce ECO 8, ECO 9, ECO 10 & ECO 11)

  • 8 to 16 credits in Application-Oriented Courses

  • 8 credits in elective courses in another discipline

Please note that the commerce based Application-Oriented courses are AMK 1, AED 1, AOM 1, ASP 1 and BCOA 1.

...Show More

RJ

Rajit Jain

26 Nov 21

The fee structure for a B.Com at Symbiosis College of Arts and Commerce, 2021-2022 is:

Particulars First Year B.Com
Category INR 23964
Maha. State INR 27634
Other State INR 28634
SAARC Country INR 22200
Other Country INR 23800

These are the total fees which includes the college fees added with health services. For more information visit the official college website.

...Show More

LK

Lakshay Kapoor

06 Oct 22

It all depends on what you want to do. Here are a few things to think about: 

  • Flexibility -You have a lot of time at DU. You can study Actuarial Science, CFA, CFP, Data Analyst, CIMA, ACCA, CS, CWA, and many other things. As a result, more career opportunities are available at DU. Christ is very strict about attendance, and you don't have time, so you must concentrate solely on the course.

  • Fees - College fees are approximately Rs 12000 per year, as opposed to Rs 1,000,000 in Christ.

  • Exposure - There are numerous societies at DU that can provide excellent exposure. Society is better in Christ, but imagine 4000 students competing for that opportunity. Furthermore, DU departmental and college fest are better experiences for students than Christ because students manage everything from arranging funds to organizing every event without much help from authorities. Furthermore, you can compete in competitions organized by various DU colleges ranging from debate, music, and dance to mock stock, treasure hunt, and beg, borrow, and steal. However, because you are required to give regular presentations in class and because of the diversity of students, Christ aids in the development of an average person's personality. 

  • Placement- At 95%, you can get DCAC or Shaheed Bhagat College, which do not have a placement boost of more than 20-30%. However, in Christ, you will receive more than 70% placement ( depends upon course though ). The average salary given is not significantly different. (Approximately 3 to 4). However, some companies that offer better packages do come in Christ ( i.e above 5 lac ) Some sales and marketing firms unrelated to your course may be present in DU.

  • Curriculum - The curriculum at DU is outdated and lacks a practical aspect, whereas at Christ, they will provide you with numerous case studies and a rigorous syllabus. During your three-year tenure at Christ, you will be required to complete an internship and work in an NGO.

  • Emotional Benefit - Because Christ has a good ranking, a large crowd, a great environment, and a good infrastructure, you will feel more confident. It might not be the case in DU.

  • Faculty- Professors at DU are far more qualified than those at other colleges, and some are published authors as well. However, because they are a government institution, some do not teach at all and waste time. There are a few who teach exceptionally well. In Christ, even if they are not college or research paper qualified, almost all of them teach and even encourage students to come to them. 

  • Alumni & Peer Group - Alumni of Christ are not strong enough to make a significant impact. North campus colleges in DU have excellent alumni. In terms of the south campus, it is the same as Christ for colleges such as SBSC, DCAC, Gargi, and so on. Peer group is also similar in terms of hard work and intelligence (though it may be higher in DU). However, the overall alumni of Delhi University are far more accomplished than Christ ever will be. 


Colleges also assist in providing an initial push. It makes no difference where you went to college once you get a job. So it all depends on your goals and the type of person you are. If you can plan and follow it, you will have more time to do things that will help you achieve your goals more easily because Delhi has the best coaching facilities for everything. If you simply cannot, choose Christ because you will be required to work due to regular assignments, which instills discipline in a person.

...Show More

EB

Enakshi Bera

13 Jan 22

As far as the course B.Com (Hons.) is concerned, both the colleges, Gargi or SBSC are good in their own ways. 

The Faculty of both the colleges are well experienced and cooperative. The only difference is that Gargi is an all girls college unlike the other. 

If you want to choose between them, it is preferable you go for Gargi. Being a girl's college the experience you will be getting there will be quite different, considering the ambience. 

SBCS is also good but Gargi has better placements, as many top companies take part in their placement program. Gargi also has a better position in DU in terms of Drama, Debate, cultural programs, extra-curriculars, etc.

Categories Gargi College SBSC
Course Fee INR 24,000 INR 23,000
Highest CTC 19.5 LPA 12 LPA
Average CTC 8 LPA 7-8 LPA
Placement Percentage 90% 80%

Therefore if you want more exposure from the college both in academics and extracurriculars, then Gargi would be a better choice.

...Show More

SD

Sidharth Dua

13 Jan 22

According to the reviews online, Sri Guru Gobind Singh College of Commerce (SGGSCC) is a very well maintained institution. They have a proper infrastructure with a good faculty and student crowd. Shaheed Bhagat Singh College (SBSC) is also academically a good institute. 

It is suggested that you do not go for Dyal Singh College (DSC) but opt for anyone among the other two mentioned.

Between SGGSCC and SBSC make your choice based on the location. If you belong to South Delhi, Noida or Gurgaon, then choose SBSC. If you are from any other part of Delhi choose SGGSCC. 

If you are from an outstation choose SGGSCC as overall living cost in North Delhi is cheaper than South Delhi and you can also stay near North Campus which will help you interact with a much more diverse set of people.

...Show More

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