Hello aspirant,
No you can not do B.com (//B.com) after failing in accountancy if it is your major subject, you will have to reappear in a supplementary exam and pass the subject, for admission in any good college you will need atleast 60% and if you fail to have that than the condition for admission will be very tough. Please consider improving your marks and giving supplementary exams.
I hope this helps.
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