For any given graph $G$ consider a graph $\widetilde{G}$ which is a cone over graph $G.$ In this paper, we study two important invariants of such a cone. Namely, complexity (the number of spanning trees) and the Jacobian of a graph. We prove that complexity of graph $\widetilde{G}$ coincides the number of rooted spanning forests in graph $G$ and the Jacobian of $\widetilde{G}$ is isomorphic to cokernel of the operator $I+L(G),$ where $L(G)$ is Laplacian of $G$ and $I$ is the identity matrix. As a consequence, one can calculate the complexity of $\widetilde{G}$ as $\det(I+L(G)).$