Saajan, in your second year of B.com you'll be facing following subjects
In 3rd semester of your b.com you need to study
1- Accountancy. In this you'll study corporate accounting-I.
2- Economics. Macroeconomics-I in included in economics.
3- business management/ communication. You get to study fundamentals of management.
4- company law. In this elements of company law-I is included.
5- cost accounting. Basics of Cost accounting-I and basics of Cost accounting material- II is present.
6- Banking and financial systems. It's has two paper, one is financial systems and Indian banking structure and other paper is Financial institution in India.
7- entrepreneurship. You'll study growth in entrepreneurship.
8- Business Communication. It has communication for marketing.
9- marketing management. Fundamentals of marketing and customer value management are involved.

Apart from that Environmental science is compulsory subject in semester 3.

For 4th semester you'll have to study
1-- Accountancy. In this you'll study corporate accounting-II.
2- Economics. Macroeconomics-II in included in economics.
3- business management/ communication. You get to study managerial communication.
4- company law. In this elements of company law-II is included.
5- cost accounting. Basics of Cost accounting labor & overhead-III and methods of costing-IV is present.
6- Banking and financial systems. It's has two paper, one is Indian banking system & central banking and other paper is Financial markets.
7- entrepreneurship. You'll study Success stories in entrepreneurship and environment of entrepreneurship.
8- Business Communication. It has Brand management
9- marketing management. Marketing and social responsibility are involved in this.

These are the subjects you'll study in your second year of b.com
All the best.