B.Com (Bachelor of Commerce) is a 3-year undergraduate degree programme offered by
Gurugram University (GU), Gurugram, Haryana. The programme spans six semesters and covers core commerce disciplines
including Accounting, Finance, Taxation, Business Law, and Marketing.
Students graduating from GU's B.Com programme are well-prepared for careers in banking, finance,
chartered accountancy, and commerce-related postgraduate programmes.
B.Com Semester 3 (2024) question papers are available on UniversityNotes, contributed
by Nibha. Semester 3 subjects include Corporate Law-I
(Paper ID: 13623, Code: 3.04), Corporate Accounting-I (Paper ID: 13624, Code: 3.05),
Business Statistics-I (Paper ID: 13625, Code: 3.06(i)),
Basics of Retailing (Paper ID: 13626, Code: 3.06(ii)),
Regulatory Framework-I (Paper ID: 13622, Code: 3.03), and
Human Resource Management (Code: MIN-HRM-201). These papers are based on the
2024 Gurugram University examination.
Corporate Law-I covers the Companies Act 2013, Doctrine of Ultra Vires, Doctrine of
Indoor Management, Memorandum of Association, Prospectus, and procedures for incorporation of a public
company. Corporate Accounting-I covers Issue and Forfeiture of Shares, Bonus Shares,
Redemption of Preference Shares, Issue and Redemption of Debentures, and Company Final Accounts.
Business Statistics-I covers Measures of Central Tendency, Dispersion, Correlation,
Regression, and Probability Theory. Regulatory Framework-I covers the Indian Contract
Act 1872 including Offer, Acceptance, Agency, Bailment, and Pledge. Basics of Retailing
covers retail formats, retail planning, and strategic retail management.
Human Resource Management covers HR planning, recruitment, training, performance
appraisal, and labor relations.
B.Com Semester 6 (2026) question papers are also available, contributed by
Nibha. Semester 6 is the final semester of the B.Com programme and includes
Cost Accounting-II, Auditing,
Financial Management, International Marketing,
Goods and Services Tax (GST) & Customs Law, and
Taxation Law-II. These papers are from the 2026 Gurugram University examination.
Cost Accounting-II covers process costing, contract costing, marginal costing,
standard costing, and variance analysis.
Auditing focuses on audit principles, internal controls, vouching, verification of
assets, and company audit provisions under Indian law.
Financial Management covers capital structure, dividend decisions, working capital
management, and capital budgeting (NPV, IRR).
International Marketing deals with global market entry strategies, export procedures,
and WTO framework.
GST & Customs Law covers the full GST framework, input tax credit, returns,
and customs duty provisions.
Taxation Law-II addresses Capital Gains, deductions under Chapter VI-A, TDS,
and assessment procedures.
Solving previous year B.Com question papers is one of the most effective revision strategies for
Gurugram University students. It helps identify high-weightage topics, understand the exam format,
practice time management, and build exam confidence. UniversityNotes provides completely free access
to all available B.Com semester papers — no fees, no subscriptions.
UniversityNotes is a student-run platform freely sharing question papers, notes, and solved papers
for GU and MDU students across Haryana. All resources are for educational purposes only.
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