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Summary

Newton's second law of motion states that the acceleration of an object is dependent upon two variables - the net force acting upon the object and the mass of the object.
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This law also defines a force to be equal to change in momentum (mass times velocity) per change in time.
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Momentum is defined to be the mass m of an object times its velocity V.
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According to

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Summary
Newton's second law of motion pertains to the behavior of objects for which all existing forces are not balanced. The second law states that the acceleration of an object is dependent upon two variables - the net force acting upon the object and the mass of the object.

Newton's Second Law of Motion
physicsclassroom.com

Newton's laws of motion are three basic laws of classical mechanics that describe the relationship between the motion of an object and the forces acting on it. These laws can be paraphrased as follows:

Newton's laws of motion - Wikipedia
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