B.Com Semester 2 Question Papers 2025 – Gurugram University (GU)

Human Value and Ethics 2025 Question Paper (Paper ID: 219003 | Code: 240/PSY/VA201) covers important concepts related to human values, ethics, moral development, professional ethics, social responsibility, and ethical decision-making. It includes topics such as Human Values, Moral Values, Ethics and Ethical Behaviour, Sources of Values, Value Education, Character Building, Corporate Social Responsibility (CSR), Professional Ethics, Environmental Ethics, and Ethical Issues in Personal and Professional Life. The paper also emphasizes core values like honesty, integrity, accountability, compassion, and social commitment, which are essential for building a responsible and ethical society. The question paper focuses on applying ethical principles in everyday life, education, business, and professional environments. It helps students understand moral values, ethical leadership, social harmony, sustainable development, and responsible citizenship. It also assesses conceptual understanding, critical thinking, ethical reasoning, and the ability to analyze real-life value-based situations and contemporary ethical challenges. This question paper is part of the Undergraduate (UG – Undergraduate) curriculum under the National Education Policy (NEP) and is offered across various programs such as Bachelor of Commerce (B.Com), Bachelor of Commerce (Honours), Bachelor of Business Administration (BBA), Bachelor of Computer Applications (BCA), Bachelor of Arts (BA), Bachelor of Science (B.Sc), Bachelor of Social Work (BSW), Bachelor of Management Studies (BMS), Bachelor of Economics (B.Econ), Bachelor of Vocational Studies (B.Voc), BA Honours, B.Sc Honours and other related undergraduate programs. It is taught as part of different curriculum components such as AEC (Ability Enhancement Course), SEC (Skill Enhancement Course), VAC (Value Added Course), MDC (Multidisciplinary Course), or Core Course (CC). The paper helps students prepare for university examinations while strengthening ethical awareness, moral reasoning, professional conduct, social responsibility, leadership qualities, and value-based decision-making skills essential for academic, professional, and personal growth.

The Introduction to Cost Accounting 2025 Question Paper (Paper ID: 211119 | Code: 240/COM/CC202) covers important topics related to the fundamentals of cost accounting, cost classification, labour cost management, inventory control, overheads, marginal costing, and cost analysis techniques. The question paper includes concepts such as Cost Accounting, Merits and Demerits of Cost Accounting, Classification of Costs according to Nature and Decision-Making Relevance, Labour Turnover and its Measurement Methods, Economic Order Quantity (EOQ), Idle Time, Sunk Cost, Collection of Overheads, Marginal Costing, and the distinction between Cost Sheet and Cost Statement. It also contains practical and numerical problems based on inventory management, ordering costs, carrying costs, quantity discounts, and decision-making in cost control. The paper emphasizes the role of cost accounting in planning, controlling, and reducing costs while improving managerial decision-making. Students are expected to demonstrate conceptual understanding, analytical skills, and the ability to apply cost accounting techniques to practical business situations. The questions are designed to assess knowledge of cost determination, labour and material cost control, inventory management, and managerial accounting practices. This question paper is highly useful for B.Com NEP Semester-II students preparing for university examinations and strengthening their foundation in cost and management accounting.

E-Banking 2025 Question Paper (Paper ID: 211124 | Code: 240/COM/DSE205) covers important topics related to electronic banking, digital payment systems, internet banking, mobile banking, banking technology, cybersecurity, and modern financial services. The question paper includes concepts such as Electronic Banking (E-Banking), Internet Banking, Mobile Banking, Automated Teller Machines (ATMs), Electronic Fund Transfer (EFT), National Electronic Funds Transfer (NEFT), Real Time Gross Settlement (RTGS), Immediate Payment Service (IMPS), Electronic Clearing System (ECS), Debit Cards, Credit Cards, Digital Wallets, and Online Payment Gateways. It also covers banking security measures, cyber frauds, electronic payment risks, customer protection, and the role of information technology in the banking sector. Further, the paper emphasizes digital banking services, cashless transactions, financial inclusion, banking regulations, and the impact of technological advancements on banking operations. The questions are designed to assess students' understanding of e-banking concepts, digital payment mechanisms, banking technology, cybersecurity practices, and modern financial services. The paper encourages analytical thinking and awareness of contemporary developments in the banking and financial sector for NEP students preparing for university examinations. It is particularly useful for students pursuing B.Com (Bachelor of Commerce), BBA (Bachelor of Business Administration), BCA (Bachelor of Computer Applications), and other undergraduate commerce and management programs.

Business Law (240/COM/CC201) 2025 Question Paper (Paper ID: 211118) covers important topics related to the Indian Contract Act, Sale of Goods Act, Partnership Law, Limited Liability Partnership (LLP), Competition Act, 2002, and Consumer Protection Act, 2019. The question paper includes concepts such as the essential elements of a valid contract under the :contentReference[oaicite:0]{index=0}, minor's agreements, consideration and its exceptions, champerty, agency, sale vs. bailment, sale vs. barter, sale vs. hire purchase, and the rights of an unpaid seller under the :contentReference[oaicite:1]{index=1}. It also focuses on the Law of Partnership under the :contentReference[oaicite:2]{index=2}, including the relationship between partnership and agency, and the concept, advantages, and legal framework of Limited Liability Partnerships (LLPs) under the :contentReference[oaicite:3]{index=3}. Further, the paper examines the objectives, purpose, and salient features of the :contentReference[oaicite:4]{index=4}, along with the objectives and key provisions of the :contentReference[oaicite:5]{index=5}. The questions are designed to assess students' understanding of fundamental business laws, commercial transactions, consumer rights, competition regulation, and legal principles governing business organizations while developing analytical and practical legal knowledge for Bachelor of Commerce (B.Com.) university examinations.

Quantitative Techniques for Business–I (240/COM/CC203) 2025 Question Paper (Paper ID: 211120) is intended for B.Com (Bachelor of Commerce) and BCA (Bachelor of Computer Applications) students. The paper covers important topics related to business mathematics, statistics, data collection, measures of central tendency, dispersion, correlation, regression analysis, and financial decision-making techniques. The question paper includes concepts such as Net Present Value (NPV), Primary and Secondary Data, Pie Diagrams, Geometric Mean, Positive and Negative Correlation, Compound Interest, Depreciation, and Mutual Fund Growth Rates. It also focuses on the uses and importance of Statistics in business, along with distinctions between primary and secondary data and various sources of secondary data. Further, the paper examines measures of central tendency with their formulas and applications, calculation of Standard Deviation, Regression Coefficients and their properties, and Karl Pearson’s Coefficient of Correlation. The questions are designed to assess students' understanding of quantitative and statistical techniques used in business decision-making, data analysis, financial calculations, and interpretation of business information while developing analytical and problem-solving skills for university examinations.

English Language and Communication (Level-2) 2025 Question Paper (Paper ID: 218001 | Code: 240/ENG/AE201) covers important topics related to phonetics, spoken English, written communication, grammar, punctuation, and language skills. The question paper includes concepts such as Phonetic Transcription, Phonemes and Phonetic Symbols, Types of Speech (Expository and Argumentative), Punctuation and Capitalization, Tenses and Verb Forms, Dialogue Writing, and Role-Play Conversations. It also focuses on practical language skills including writing expository speeches, correcting grammatical errors, identifying speech types, and applying correct tense forms in context. The paper assesses students' understanding of English phonology, grammar rules, written expression, and oral communication skills. This is an Ability Enhancement Course (AEC – Ability Enhancement Course) offered as a common paper for all undergraduate programmes under NEP 2020 (National Education Policy 2020), including B.Com (Bachelor of Commerce), B.Com Hons (Bachelor of Commerce Honours), BBA (Bachelor of Business Administration), BCA (Bachelor of Computer Applications), BA (Bachelor of Arts), B.Sc (Bachelor of Science), BSW (Bachelor of Social Work), BMS (Bachelor of Management Studies), B.Econ (Bachelor of Economics), B.Voc (Bachelor of Vocational Studies), BA Hons (Bachelor of Arts Honours), B.Sc Hons (Bachelor of Science Honours), and other related undergraduate programmes at Gurugram University (GU – Gurugram University).

Problems in Indian Economy Question Paper 2025 (Paper ID: 214031 | Code: 240/ECO/MD201) is designed for Bachelor of Arts (BA) with Major in English, Geography, Political Science, Psychology, BA (Multidisciplinary), Bachelor of Business Administration (BBA), Bachelor of Commerce (B.Com.), Bachelor of Computer Applications (BCA), Bachelor of Science (B.Sc.) in Biotechnology, Life Science, Physical Science, and Mathematics students. The question paper covers important topics related to the Indian economy, including agriculture and its role in economic development, agricultural productivity, demographic transition, population growth, and population-related problems. It also includes concepts such as family planning, demographic dividend, poverty, unemployment, MSMEs (Micro, Small and Medium Enterprises), and small-scale industries. Further, the paper examines the importance of agriculture in India, causes of low agricultural productivity and government measures for improvement, theory of demographic transition, solutions to population problems, challenges faced by small-scale industries, and the concept and significance of MSMEs. The paper contains short-answer, theoretical, analytical, and descriptive questions from all units of the Problems in Indian Economy syllabus, aimed at assessing conceptual understanding and analytical skills related to economic issues in India.

Human Resource Management Question Paper 2025 (Paper ID: 216004 | Code: 240/COM/MI201) is designed for Bachelor of Commerce (B.Com.) and Bachelor of Computer Applications (BCA) students. The question paper covers important topics related to Human Resource Management (HRM – Human Resource Management), including human resource planning, recruitment and selection, job analysis, training and development, managerial development, wage administration, incentive wage plans, and outsourcing. It includes concepts such as the meaning, need and importance of HRM, the process of human resource planning, internal and external sources of recruitment, job analysis and its process, on-the-job techniques of managerial development, differences between training and development, factors affecting wages, and characteristics of a good incentive wage plan. The paper contains short-answer, theoretical, analytical, and descriptive questions from all units of the Human Resource Management syllabus.