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

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 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.