July 29 (Reuters) - Mastercard Inc reported a nearly 36% jump in second quarter profit on Thursday, helped by an improvement in overall spending and a recovery in cross-border volumes. Net income, excluding exceptional items, rose to $1.9 billion, or $1.95 per share, from $1.4 billion, or $1.36 per share a year earlier. Analysts on average had expected a profit of $1.75 per share, according to Refinitiv IBES data. (Reporting by Sohini Podder in Bengaluru; Editing by Saumyadeb Chakrabarty) Our Standards: The Thomson Reuters Trust Principles.