Semester 2
Human Value and Ethics, Introduction to Cost Accounting, E-Banking, Business Law, Quantitative Techniques for Business-I, English Language and Communication Level-2, Problems in Indian Economy, Human Resource Management
View Resources →FAQs – B.Com Question Papers, Gurugram University (GU) 2024, 2025 & 2026
Which B.Com question papers are available for Gurugram University on UniversityNotes?
B.Com Semester 2 (2025), Semester 3 (2024), and Semester 6 (2026) question papers are available for Gurugram University (GU) on UniversityNotes. Semester 2 papers (8 subjects) were contributed by Sonam. Semester 3 (6 subjects) and Semester 6 (6 subjects) papers were contributed by Nibha. All papers are NEP 2020 aligned and free to download after a free login.
What subjects are in B.Com Semester 2 at Gurugram University 2025?
B.Com Semester 2 (2025) at GU includes Human Value and Ethics (Paper ID: 219003), Introduction to Cost Accounting, E-Banking, Business Law, Quantitative Techniques for Business-I, English Language and Communication Level-2, Problems in Indian Economy, and Human Resource Management. All papers were contributed by Sonam. Download them at universitynotes.co.in/bcom/bcomsem2.
What subjects are in B.Com Semester 3 at Gurugram University 2024?
B.Com Semester 3 (2024) at GU includes Corporate Law-I (Paper ID: 13623, Code: 3.04), Corporate Accounting-I (13624, Code: 3.05), Business Statistics-I (13625, Code: 3.06(i)), Basics of Retailing (13626, Code: 3.06(ii)), Regulatory Framework-I (13622, Code: 3.03), and Human Resource Management (Code: MIN-HRM-201). All contributed by Nibha. Download at universitynotes.co.in/bcom/bcomsem3.
What subjects are in B.Com Semester 6 at Gurugram University 2026?
B.Com Semester 6 (2026) at GU includes Cost Accounting-II, Taxation Law-II, Goods and Services Tax and Customs Law, International Marketing, Financial Management, and Auditing. All contributed by Nibha. Download at universitynotes.co.in/bcom/bcomsem6.
What topics are covered in Corporate Law-I (B.Com Sem 3, GU 2024)?
Corporate Law-I (Paper ID: 13623) covers types of companies, Companies Act 2013, Certificate of Incorporation, Memorandum of Association and Name Clause alteration, Prospectus, Red-Herring Prospectus, Common Seal, Doctrine of Indoor Management, Doctrine of Ultra Vires, Public vs Private Company distinctions, company incorporation procedure, Debentures, Debenture Stock, methods of issuing debentures, Floating Charge, and remedies for ultra vires borrowings.
What topics are covered in Corporate Accounting-I (B.Com Sem 3, GU 2024)?
Corporate Accounting-I (Paper ID: 13624) covers Issue and Forfeiture of Shares, Reissue of Forfeited Shares, Rights Issue, Bonus Shares, Underwriting, Redemption of Preference Shares, Issue of Debentures at Par/Premium/Discount, Debenture Redemption Reserve, preparation of Statement of Profit and Loss, Balance Sheet, treatment of reserves and surplus, managerial remuneration, and corporate financial statement disclosures.
What topics are covered in Business Statistics-I (B.Com Sem 3, GU 2024)?
Business Statistics-I (Paper ID: 13625) covers Measures of Central Tendency (AM, Median, Mode, GM, HM), data collection and tabulation, Measures of Dispersion (Range, Quartile Deviation, Mean Deviation, Standard Deviation, Coefficient of Variation), Karl Pearson's Correlation, Spearman's Rank Correlation, Regression Equations, and Probability Theory (addition theorem, multiplication theorem, conditional probability).
What topics are covered in Regulatory Framework-I (B.Com Sem 3, GU 2024)?
Regulatory Framework-I (Paper ID: 13622) covers the Indian Contract Act 1872, essentials of a valid contract, offer and acceptance, consideration, capacity of parties, free consent, legality of object, void agreements, voidable contracts, contingent contracts, quasi contracts, Indemnity and Guarantee, Bailment and Pledge (rights and duties of bailor/bailee, pledgee/pledgor), and Agency (principal–agent duties, termination of agency).
What topics are covered in Cost Accounting-II (B.Com Sem 6, GU 2026)?
Cost Accounting-II covers Process Costing (normal wastage, abnormal wastage, abnormal effectiveness), Contract Costing (cost plus contracts, work certified and uncertified), Joint Product and By-product Costing (methods of apportionment), Batch Costing (EBQ), Budgetary Control (fixed and flexible budgets), Standard Costing (variance analysis), and Marginal Costing (contribution, P/V ratio, BEP, profit planning).
What topics are covered in Auditing (B.Com Sem 6, GU 2026)?
Auditing covers meaning and objectives of auditing, types of audit (continuous, interim, routine checking), vouching, verification and valuation of assets and liabilities, goodwill valuation, audit planning, audit procedure, audit reports, duties and liabilities of auditors, audit versus investigation, provisions versus reserves, professional ethics, and the watch-dog but not a bloodhound principle.
What topics are covered in Financial Management (B.Com Sem 6, GU 2026)?
Financial Management covers nature and scope of financial management, working capital management, operating cycle, capital structure (Modigliani-Miller, Net Income, Net Operating Income approaches), optimum capital structure, trading on equity, operating leverage, financial leverage, financing decisions, hedging approach, responsibilities of financial managers, and capital budgeting techniques including NPV, IRR, and Payback Period.
What is covered in GST and Customs Law (B.Com Sem 6, GU 2026)?
GST and Customs Law covers IGST, CGST, SGST framework, Time of Supply, Exempt Supply, Mixed Supply, Reverse Charge Mechanism (RCM), Debit Note, Valuation of Supply, Composition Scheme, GST Returns and Assessment, Payment of Tax, Audit under GST, and Customs Law including import and export procedures, customs documentation, assessment of imported goods, customs valuation, and international trade compliance.
What topics are in International Marketing (B.Com Sem 6, GU 2026)?
International Marketing covers meaning and scope, domestic vs international marketing, globalization, international marketing environment, cultural and economic factors, market entry strategies (joint venture, licensing, FDI), international product decisions, global pricing strategies, distribution channels, international promotion, export procedures, WTO provisions, balance of payments, and challenges faced by multinational companies.
What is covered in Taxation Law-II (B.Com Sem 6, GU 2026)?
Taxation Law-II covers assessment of Individuals, HUFs and Firms, Tax Deduction at Source (TDS), Rebate of Tax, Assessment of Firms under Section 184, Alternate Minimum Tax (AMT), Belated Return, Defective Return, Best Judgement Assessment, Re-assessment, taxation of business income, working partners' remuneration, powers of income tax authorities, appeals, revision, offences, and prosecution.
Are B.Com question papers for Gurugram University free to download?
Yes. All B.Com question papers on UniversityNotes are completely free. A free login is required to download PDFs — registration takes under one minute with no payment needed. Contributing papers requires no login at all.
Are these B.Com question papers aligned with NEP 2020 syllabus?
Yes. All B.Com question papers on UniversityNotes for Gurugram University (GU) are from examinations conducted under the NEP 2020 framework. Semester 2 papers are from 2025, Semester 3 papers are from 2024, and Semester 6 papers are from 2026.
Who contributed B.Com question papers to UniversityNotes?
B.Com Semester 2 (2025) papers were contributed by Sonam. B.Com Semester 3 (2024) and Semester 6 (2026) papers were contributed by Nibha. UniversityNotes credits all student contributors by name on the platform.
Can I contribute B.Com question papers to UniversityNotes?
Yes. Use the Upload Notes & Question Papers form to submit B.Com question papers, solved papers, or handwritten notes for any subject or semester. No login is required to contribute. Your full name will be credited on the website just like Nibha, Sonam, and other contributors.