Dear Student,
Admission process varies from college to college and for course to course. In some colleges admissions are based on the basis of your 12th percentage while in some there are direct admissions while in others you might have to give the college's entrance exam to get admission in it. You're definitely not clear with your question as you haven't specifically mentioned the college you are asking for. Please do refer concerned college's official site for authentic details.
Hope this might help you.

Hi ganesh
Greetings

If you can tell for which college bcom admission you are talking about we would be able to answer you correctly.
As there are most of the colleges accepting +2 marks to get into bcom but there are some colleges which takes entrance exams
Kindly revet to us so that we can help you
Thank you