PROGRAM OBJECTIVES
- To develop the strong foundation essential for pursuing a career in Accounting, Taxation and Finance
- To equip the students with industry relevant knowledge, for advancement of career, relevant to corporate world
- To impart academic and research skills including academic writing, teaching, data analysis and interpretation
- To develop soft skills, problem solving skills and sound decision-making skills with a holistic perspective
- To enhance the understanding of cyber security, business ethics, fundamentals and human rights, etc. to become socially responsible, value driven citizens committed to sustainable development
- To enable students to attain proficiency for a successful career in academics, research or for gainful employment and entrepreneurship
STANDARD OF PASSING
For all the Papers of all the Semesters, it is mandatory for a student to get minimum 40% marks for passing. This is applicable for CCE (Internal Assessment) and also for Semester End Examination. It means there is a separate passing for Internal (CCE) as well Semester End Examination.
SCHEME OF CREDITS
Scheme of Credits
Teaching – Learning process and the evaluation of the assigned work, totaling to 60 hours shall be worth offering 4 credits for a given Paper during a given Semester. In other words, 1 Credit = 15 hours worth ‘teaching - learning & evaluation’ process.Distribution of ‘Teaching – Learning and Evaluation’ hours There shall be 60 Teaching / Learning hours/Evaluation for each subject to complete the entire process to acquire 4 credits. a) Distribution of 64 Credits for Post Graduate M. Com. Degree Programme shall be as below :
Sr. No. | Semester | Total Credits |
1 | Semester I | 16 |
2 | Semester II | 16 |
3 | Semester III | 16 |
4 | Semester IV | 16 |
Total | 64 |
DISTRIBUTION OF CREDITS
Distribution of Credits
Distribution of total credits for Two Years M.Com. Programme is as follows:-Sr.No. | Nature of Courses | Semesters (Credits) | Total (Credits) | |||
I | II | III | IV | |||
1 | Core Course | 08 | 08 | 08 | 08 | 32 |
2 | Core Course Practical | -- | -- | -- | 04 | 04 |
3 | Generic Elective Course | -- | -- | -- | -- | 04 |
4 | Discipline Special Elective Course | 08 | 08 | 08 | 04 | 28 |
5 | Skill Enhancement Course | -- | 01 | 03 | 04 | 08 |
6 | Ability Enhancement Compulsory Course | 02 | 02 | 03 | 01 | 08 |
Sub Total | 18 | 19 | 22 | 21 | 80 (Grand Total) |
- Course - A “Course” is a component of a Programme, so in the new system, papers will be referred to as courses. Each course is identified by a unique course code. While designing curriculum, courses can have defined weightages. These weightages are called Credits. Each course, in addition to having a syllabus, has learning objectives and outcomes. A course may be designed to comprise lectures/ tutorials/ field work project/vocational training /viva-voce etc. or a combination of some / any of these.
- Credit - The definition of “Credits” can be based on various parameters. These may be the learning hours put in, learning outcomes and contact hours, the quantum of content/ syllabus prescribed for the course. The Credit System requires that a student progresses in the academic Programmes not in terms of time (years or semesters), but in terms of courses.
- CC - Core Course - A course, which should compulsorily be studied by a candidate as a core requirement is termed as a Core Course.
- Generic Elective (GE) Course - An elective course chosen generally from an unrelated discipline/subject, with an intention to seek exposure is called a Generic Elective. P.S.: A core course offered in a discipline/subject may be treated as an elective by other discipline/subject and vice versa and such electives may also be referred to as Generic Elective.
- DSC- Discipline Specific Elective Course - Elective courses offered by the main discipline/ subject of study is referred to as Discipline Specific Elective.
- SEC- Skills Enhancement Course - These courses are designed to provide value-based knowledge and contains both theory and lab/hands[1]on/training/field work. The main purpose of these courses is to provide students life-skills in hands-on mode so as to increase their employability.
- AECC- Ability Enhancement Compulsory Course – These courses are based upon the content that leads to knowledge enhancement. These courses are mandatory for all disciplines. b) Course wise Distribution of Credits For Additional Compulsory Courses Students are required to secure following 16 credits to acquire total 80 credits.
Semester I (Autonomous)
Sr. No | Subject Name | Credits |
---|---|---|
1 | Management Accounting | 04 |
2 | Strategic Management | 04 |
Choose any one group of the following | ||
Group A | ||
3 | Advanced Accounting | 04 |
4 | Income Tax | 04 |
Group B | ||
5 | Advanced Cost Accounting | 04 |
6 | Costing Techniques and Responsibility Accounting | 04 |
Compulsory Add On | ||
7 | ‘Human Rights’ Add-on Course | 01 |
8 | Introduction to Cyber Security / Information Security | 01 |
Total No. of credits : | 18 |
Semester II (Autonomous)
Sr. No | Subject Name | Credits |
---|---|---|
1 | Financial Analysis and Control | 04 |
2 | Industrial Economics | 04 |
Choose any one group of the following | ||
Group A | ||
3 | Specialized Areas in Accounting | 04 |
4 | Business Tax Assessment & Planning | 04 |
Group B | ||
5 | Application of Cost Accounting | 04 |
6 | Cost Control & Cost System | 04 |
Compulsory Add On | ||
7 | ‘Human Rights’ Add-on Course | 01 |
8 | Introduction to Cyber Security / Information Security | 01 |
9 | Advance Excel for financial Analysis | 01 |
Total No. of credits : | 19 |
Semester III (Autonomous)
Sr. No | Subject Name | Credits |
---|---|---|
1 | Business Finance | 04 |
2 | Research Methodology for Business | 04 |
Choose any one group of the following | ||
Group A | ||
3 | Advanced Auditing | 04 |
4 | Specialised Auditing | 04 |
Group B | ||
5 | Cost Audit | 04 |
6 | Management Audit | 04 |
Compulsory Add On | ||
7 | Introduction to Cyber Security / Information Security | 01 |
8 | Introduction to Constitution | 02 |
9 | Soft Skills Development | 02 |
10 | Course on Research Tools | 01 |
Total No. of credits : | 22 |
Semester IV (Autonomous)
Sr. No | Subject Name | Credits |
---|---|---|
1 | Capital Market and Financial Services | 04 |
2 | Industrial Economic Environment | 04 |
Choose any one group of the following | ||
Group A | ||
3 | Recent Advances in Accounting, Taxation and Auditing | 04 |
4 | Project Work in Accounting, Taxation and Auditing | 04 |
Group B | ||
5 | Recent Advances in Cost Auditing and Cost System | 04 |
6 | Project Work in Cost Auditing and Cost System | 04 |
Compulsory Add On | ||
7 | Add-on Course on Cyber Security / Information Security | 01 |
8 | Skill Development Course | 01 |
9 | Internship | 02 |
Total No. of credits : | 20 |