B.Com 2nd Year Subjects list and Syllabus 2023

Looking for the B.Com 2nd year ( 3rd semester and 4th semester ) subjects list and syllabus for semester-wise?

Full-Form – Bachelor of Commerce

Here you will get all the subjects list and syllabus for BCom 2nd year ( 3rd semester and 4th semester ).

It is the best bachelor’s degree course after the 12th class in any stream.

But it is most suitable for commerce students.

B.Com 2nd Year Subjects list and Syllabus

Here you will get B Com 2nd year subjects list and syllabus for the 3rd semester and 4th semester in detail

2nd Year

Semester 3	Semester 4
Company Law	Corporate Accounting
Indian Economic ( E )	E-Commerce
Financial Markets and Institutions	Human Resource Management ( E )
Income Tax Law	Industrial Laws
Financial Analysis and Reporting	Investing in Stock Markets
Banking and Insurance

1. Company Law

• Introduction
• Documents
• Management
• Company Meeting
• Dividends and Audit
• Winding Up

2. Indian Economic ( E )

• Basic Issues in Economic Development
• Issues in Indian Planning
• Policy Regimes
• Growth, Development and Structural Change
• Sector-wise Trends and Issues – Industry, Foreign Trade, Price

3. Financial Markets and Institutions

• An Introduction to Financial System and its Components
• Financial Regulators in India
• Financial and Securities Markets
• Financial Servies
• Investment Banking
• Financial Institutions
• Merchant Banking
• Capital Market

4. Income Tax Law

• Basic Concepts
• Computation of Income under different heads – Salaries, Income from house property
• Computation of Income under different heads – Profits and gains of business or profession, Capital gains, Income from other sources
• Total Income and Tax computation
• Computation of total income of individuals and firms

5. Financial Analysis and Reporting

• Basis of Financial Reporting 5 Lectures
• Understanding Financial Statements
• Components of Financial Statements
• Analysis & Interpretation of Financial Statements
• Accounting Standards in India & IFRS

6. Banking and Insurance

• Origin of banking: definition, Types of deposits, Origin and growth of commercial banks in India.
• Achievements of Financial Sector Reforms and Areas of Concern
• Principles of sound lending, Secured vs. unsecured advances, Types of advances, Advance against various securities
• Basic concepts of risk, Types of business risk
• Legal Aspects of an insurance contract, Types of insurance

List of Best courses after BCom / Career Options

Semester – 4

1. Corporate Accounting

• Accounting for Share Capital & Debentures
• Final Accounts
• Valuation of Goodwill and Valuation of Shares
• Amalgamation of Companies
• Accounts of Holding Companies/Parent Companies
• Banking Companies
• Cash Flow Statement

2. E-Commerce

• Introduction to E-Commerce
• Planning Online-Business
• Technology for Online-Business
• Operations of E-Commerce
• Security and Legal Aspects of E-Commerce

3. Human Resource Management ( E )

• Human Resource Management
• Acquisition of Human Resource
• Training and Development
• Performance Appraisal
• Compensation and Maintenance of employees

4. Industrial Laws

• Unit I: The Employees Provident Fund & Miscellaneous Provisions Act, 1952 13 Lecturers
• Employees State Insurance Act, 1948
• Payment of Wages Act, 1936
• The Payment of Bonus Act, 1965
• Payment of Gratuity Act, 1972
• Employee’s Compensation Act, 1923

5. Investing in Stock Markets

• Investing Fundamentals
• Stock Analysis and Valuation
• Investing in Mutual Funds

Read More –

BCom subjects list for all semesters

Honours Class Syllabus and Subjects

2nd Year

• Information Technology and Business Communication
• Costing and Auditing
• Business Statistics
• Business Regulatory Framework
• Public Finance and Budgeting
• Business Economics
• Specialized Accounts

Elective Subjects

1	2	3
Indian Booking System	Internet World Wide Web	Sales Management and Advertising
Insurance Principles and Practices	Essentials of E-Commerce	Essentials of Marketing

4	5
Labour Welfare and Social Security	Financial Markets in India
Industrial Relation and Labour Laws	Financial Services

BCom Course Details

B.Com is one of the best undergraduate courses after 12th class in any stream but generally, it is most suitable for commerce students.

It is related to banking, finance, accounting, information system, computer.

It is the economical course and most suitable for the sales, marketing, accounting, finance job areas.

BCom includes the following Specializations so you can choose as per your interest for further study.

• Computer Application
• Taxation
• Advertising and Sales Management
• Office Management
• E-Commerce
• Foreign Trade

Eligibility criteria for BCom course

The Students from any stream can take admission in bachelor of computer application, no matter a student from a science background, commerce background, and arts background.

If you have passed the 12th class from a recognized board then you are eligible for a bachelor of computer application.

But some colleges demand a minimum of 45-50% marks in the 12th class in any stream from a recognized board.

There are some reputed colleges that demand compulsory Mathematics and English in 12th standard, in order to take admission in that particular college so must have 12th pass with English and Mathematics.

There are some colleges that give admission without English and Mathematics and also that don’t demand a minimum of 45-50% marks and they have no such entrance exam.

Age Limit

There is no minimum and maximum age limit in order to pursue the BCom ( Bachelor of Commerce ) course.

Admission Process

Direct / Merit Based / Entrance Exam

The admission process varies from university to university.

There are so many institutes that offer direct admission on basis of 12th marks obtained from a recognized board.

And there are many institutes that take an entrance exam and also conduct group discussions for admission.

Popular Entrance Exam

• JNUEE – Jawaharlal Nehru University Entrance Examination
• GLAET – GLA University Entrance Test
• SET – Symbiosis Entrance Test
• KIITEE – Kalinga Institute of Industrial Technology Entrance Exam
• SUAT – Sharda University Admission Test
• IPU CET – Guru Gobind Singh Indrapratha University Common Entrance Test
• AIMA UGAT – All India Management Association Under Graduate Aptitute Test

Mode of Pursue ( BCom )

General / Specialization ( Hons )

Course Duration

3 Years ( 6 Semesters )

The BCom ( Bachelor of Commerce ) course is a regular, distance, and online 3 years course that includes 6 semesters.

Exam Type

Semester wise

Now almost every university takes exams on a semester basis.

There are 2 semesters in a year, each semester cover 50% syllabus of a year.

Therefore, according to the semester, there is only a 50% syllabus in the examination.

Course Fees

It is the charge students paid for their tuition classes in educational institutes for their education purpose.

Course fees depend upon the institute so they charge as per their demand.

The BCom course fees vary from college to college as follows.

Rs. 10K – 30K as per institute or state ( Government )

Rs. 30K – 1.5 Lakh as per institute or state ( Private )

There is no major government institution to do the BCom course. But still, in other government institutions.

The bigger the reputed college, the higher the fees they charge.

Private institutes are expensive compared to government institutes.

Salary after BCom Course

The salary depends upon the organization and what knowledge you have and it increases as per your experience, knowledge, performance, and skills.

As a fresher, you can expect 2.5 lakh – 4 lakh per annum

After completing a BCom course, you can do your job in various fields, and you can make your career.

• As a computer programmer is between 3 lakh to 4 lakh.
• You earn 4 lakh to 5 lakh annually as a system engineer.
• As a web developer earns 3 lakh to lakh annually.
• As a web designer you earn from 2 lakh to 5 lakh.
• As a software developer you earn 4 lakh to 5 lakh annually.
• As a software architect you can earn 10 lakh to 20 lakh rupees annually.
• As a System Security Officer, you can earn from 4 lakh to 5 lakh annually.
• As a software tester you can earn from 4 lakhs to 5 lakh per annum.
• As a network administrator you can earn 5 lakh to 7 lakh.
• As a system manager you can earn 8 lakh to 12 lakh annually.

Why Should I Choose BCom

• There are a lot of career options after BCom such as MCom, MBA, CA, CS, B.Ed, CMA, CFA, PG in Diploma Course etc.
• Easy to find job, vast job areas such as Banks, ( Marketing, Insurance, Investment ) Industry, Educational, Business Consulty etc.
• Very handsome salary
• First priority of banking / financial firms.
• Best Jobs such as Accountant, Finance Manager, Stock Brocker, Business Analyst, Budget Analyst, Finance Officer and many more.
• Its a flexible course, you can change your stream.
• It helps to become business man.
• Everyone can join BCom course.

Required Skills

Creative and Innovative Skills

Creativity and innovative skills are the most important skills for BCom degree holders so that you can use these skills in marketing, selling products, management, Accounting, and doing business, etc.

These creative and innovative skills should have everyone not only BCom degree holders because it helps to grow in every sector to create business and research new things.

Subjects Knowledge

If you want to achieve go in the teaching area, want to study further, or want to go in field related industry then must have good knowledge in core subjects.

The students who want to score well in the exam then you should have good knowledge in all the subjects.

And core subjects knowledge is very useful in interviews, group discussions, campus placement, and getting a job.

Critical Thinking and Problem Solving Skills

Critical thinking and problem skills, these skills are very important for all students to grow in life.

Critical thinking helps you to make a decision at right time, bring new ideas to increase business and for self-growth, find a solution, create opportunities for you, and many more.

And problem-solving skills help a lot grow your business, it also creates opportunities to grow yourself and your business, you can become a great leader.

As a BCom student, you must have these skills.

Ability to work under Pressure

If you want to work in a company or any organization then you have to work under pressure of boss so you should have the ability to work under pressure.

As a fresher, you have to work underboss or manager you have to remain calm in every situation, stay focused on work so this will help you a lot to grow yourself.

So if you want to do a job then prepare to work under pressure.

Teamwork and Collaboration Skills

After completing of BCom course you will go for the job in any company then you have to work with your team members so you must have teamwork and collaboration skills.

Sometimes company works on a big project at that time all the employees work with each other so that time these skills prooves very useful.

So teamwork and collaboration skills are very important in a company or everywhere where two or more people work with each other.

As a BCom student, you must develop these skills.

Leadership Skills

Leadership skill is a very important skill for those who want to become a manager or a leader in a company or want to do their own business.

If you have leadership skills then you can make decisions easily, inspired people, motivate them, become honest, create a visionary, become a problem solver, a critical thinker, become judgemental, etc.

If you want to become a great leader then you must have this skill so that you can achieve the desired goal for you or a company.

Communication Skills

Communication skills are very important for everyone to do something big in life.

If you want to do a business, want to do a job, want to travel, or want to do anything communication skills play a vast role.

As a BCom student, you must have these communication skills so that you can achieve whatever you want, you can fulfill your desire by improving your communication skills.

Good communication increases confidence, builds team, makes better relationships, increases engagement and productivity, handles conflicts, increases job satisfaction, increases problem-solving ability, improves presentation skills, builds trust, etc.

Job Profiles

Accountant	Consultant
Teacher	Company Secretary
Business Analyst	Junior Analyst
Tax Accountant	Economist
Stock Broker	Finance Officer
sale Analyst	Auditor
Accounting Officer	Professor

BCom Vs BBA

Basis	BCom	BBA
Full-Form	Bachelor of Commerce	Bachelor of Business Administration
Higher Study	MCom, MBA	MBA
Degree	General Tradition degree Course	Professional Degree Course
Fees	30K – 1.5 lakh	1 – 4 Lakh
Salary	15K – 20K	20K -25K
Admission Process	Direct / Entrance Exam	Direct / Entrance Exam
Difficulty Level	Easy	Average
Mode of Pursue	General / Honours	General / Honours

Career Options after BCom

The course you choose is up to you.

However, there are some courses you need to consider depending on the interest you have.

1. MCom

MCom – Master of Commerce

It is the best post-graduation course after BCom or graduation for those who are interested in accounting, sales, finance, marketing, etc.

There is some important specialization in MCom such as,

• Accounting
• Marketing
• Finance
• Business Analytics
• Corporate Law
• Human Resource Management
• International Business
• Entrepreneurship
• Taxation
• Operations

2. MBA

MBA – Master of Business Administration

It is also the most preferable professional course for BCom students in the management, marketing, and finance field.

If want to do business then you must join MBA because it provides a lot of knowledge about how to do business.

Nowadays the MBA degree has become the most demanding course because of new start-ups, trends of doing business, and many more.

3. CA

CA – Chartered Accountant

CA is one of the best 4.5 years professional courses after BCom that are willing to become a chartered accountant.

If you are interested in accounting, advising people about business accounts, financial advice, liaising with clients, taxation, and auditing then you can join a BCom course.

4. PGDM

PGDM – Post Graduation Diploma in Management

Post Graduation Diploma in Management is one of the best post-graduation courses after BCom or Graduation.

There are some specializations in PGDM such as

• Marketing
• Finance
• Business Analytics
• International Business
• Operation Management
• Biotechnology
• E-Business
• Entrepreneurship

5. B.Ed

B.Ed – Bachelor of Education

It is the best course after BCom for those who want to become a teacher for government and private schools, the government, and a private college.

If you are interested to join the teaching field then you must join the bachelor of education course.

6. MMM

MMM – Master of Management Studies

The master of management studies is one of the best post-graduation programs after BCom ( Bachelor of Commerce ) in the management area.

This program is approved by AICTE/UGC.

The master of management studies course is specially designed for increasing management skills.

7. CMA

CMA – Cost Management Accountant

It is the best globally organized professional course after BCom or graduation in the commerce field.

If you have very good command in finance, management accounting, laws, and taxation then you should choose CMA for your bright future.

8. Digital Marketing

It is also the best course after BCom because digital marketing is on-trend these days.

Nowadays, Internet usage is increasing day by day

Generally, No need for any special qualification to learn digital marketing.

If you are in 6th, 10th, 12th, or graduate, you can start to learn digital marketing.

Digital marketing contains courses as follows.

Blogging	Affiliate marketing
Social Media Marketing	Mobile Marketing
Web Analytics	Email Marketing
Sales funnel	Convention rate optimization
Search Engine Optimization	Content Marketing

9. CFA

CFA – Chartered Finance Analyst

It is the best internationally recognized program after graduation conducted by the USA.

This course is generally most suitable for commerce students.

If you are interested to make a career in

• Investment Banking
• Capital Market
• Portfolio Management
• Equity Research
• Corporate Finance
• Stock Market etc.

Then this course ( CFA ) can be the best career option for your bright future.

10. CS

CS – Company secretary

It is the best course BCom or any graduation course for building a bright career in any reputed company or organization.

If you are interested in

• Secretarial auditing
• Accounting, arranging meetings
• Keeping records
• Managing things in a proper manner
• Tax returns
• Drafting and executing of agreements
• Making appointments, etc.

Then this course can be the best one for you.

UPSC( Union Public Service Commission ) Civil Services Exam for

• IAS( Indian Administrative Service )
• IPS( Indian Police Service)
• IFS ( Indian Foreign Service).

Banking Exam for

• Bank PO( Probationary  Officer )
• Bank Clerk.

RRB Exam for – TC, Clerk

SSC Exam for

• Income Tax Officer(CBDT)
• Inspector(CBEC)
• Assistant Audit Officer
• Assistant in Ministry of external affairs(MEA)
• Inspector(Central excise)(CBFC)
• Inspector ( Preventive Officer )
• Assistant Enforcement Officer(AEO) and many more.

And state government also provides so many jobs for Class-1, Class-2, and Class-3 like 

• Dy. Section Officer
• Dy. Mamlatdar
• Junior Clerk, etc.

Top Colleges –

• Loyola College, Chennai Tamilnadu
• St. Xavier’s College, Mumbai Maharashtra
• Shri Ram College of Commerce, New Delhi
• Madras Christian College, Chennai Tamilnadu
• ASM’s Institute of Management and Computer Studies, Thane
• Christ University, Bangalore Karnataka
• St. Joseph’s College of Commerce, Bangalore Karnataka
• TKWs Institute of Banking and Finance, Delhi
• HL College of Commerce, Ahmedabad Gujarat
• The Maharaja Sayajirao University of Baroda, Gujarat

Read More –

List of Best Courses after BCom / Career Options

MBA Subjects List and Syllabus for all Semesters