M. Com : Post-Graduate Section (Grantable Course)

SavitribaiPhule Pune University has introduced a new syllabus for a Post Graduate (PG) Degree Course that is M.Com., from June 2019. The M.Com. course is of two years duration consisting of two parts i.e. Part I and Part II. Each part has two semesters. Thus the M.Com courseis of four semesters. For each semester there are four papers of 100 marks each. Thus, the M.Com degree is of 1600 marks. The class is awarded to the candidate on the basis of aggregate marks obtained by the student in all the sixteen papers at the semester I, II, Ill, & IV together of M.Com Part l & II.

Credit System

The University has introduced Choice Based Credit System for M.Com. The Choice Based Credit System details are available on the University web-site under the title “Choice Based Credit System for Semester Pattern, Post Graduate Programs – Handbook”.

Intake Capacity

The intake capacity for M.Com Part I and Part II is of 60 students in each part. The college follows the reservation rules as per the Government of Maharashtra and the University norms.

M.Com Admission

A student after passing B.Com or equivalant examination can apply for admission to M.Com. A student is admitted as per rules framed by the Savitribai Phule Pune University and the Government of Maharashtra. For M. Com Part I, students will be enrolled according to the basis of merit. Students are expected to go through the rules applicable for the ‘Admission Process’, which are usually notified to the students along with merit application form. After the admission procedure, a student must follow the Eligibility norms. (Refer B. Com. Eligibility Section of the Prospectus.)

Medium of Instructions

The medium of Instructions for M.Com course in this College is English only.

College Timings

Morning Session :- 7.15 am onwards.

As per the structure of the Syllabus (June 2019 pattern) the College offers following Papers or Subjects for M.Com.

Course Structure

M. Com. Part I Semester I

Core / Elective Group Name Code No Subject Name
Core/Compulsory 101 Management Accounting
Core/Compulsory 102 Strategic Management
To choose any one Group of the following (Elective / Special Subjects)
(Group A)
Advanced Accounting and Taxation 103 Advanced Accounting
104 Income Tax
(Group C)
Advanced Cost Accounting and Cost System 107 Advanced Cost Accounting
108 Costing Technique and Responsibility Accounting

M. Com. Part I Semester II

Core / Elective Group Name Code No Subject Name
Core/Compulsory 201 financial Analysis and Control
Core/Compulsory 202 Industrial Economics
In continuation with the Group selected at M. Com. Part I – Semester II
(Group A)
Advanced Accounting and Taxation 203 Specialised Areas in Accounting
204 Business Tax Assessment and Planning
(Group C)
Advanced Cost Accounting and Cost System 207 Application Cost Accounting
208 Cost Control and Cost System

M. Com. Part II Semester III

Core / Elective Group Name Code No Subject Name
Core/Compulsory 301 Business Finance
Core/Compulsory 302 Research Methodology for Business
In continuation with the Group selected at M. Com. Part I – Semester III
(Group A)
Advanced Accounting and Taxation 303 Advanced Auditing
304 Specialised Auditing
(Group C)
Advanced Cost Accounting and Cost System 307 Cost Audit
308 Management Audit

M. Com. Part II Semester IV

Core / Elective Group Name Code No Subject Name
Core/Compulsory 401 Capital Market and Financial Services
Core/Compulsory 402 Industrial Economic Environment
In continuation with the Group selected at M. Com. Part II – Semester IV
(Group A)
Advanced Accounting and Taxation 403 Recent Advances in Accounting, Taxation and Auditing
404 Project Work / Case Studies
(Group C)
Advanced Cost Accounting and Cost System 407 Recent Advances in Cost Auditing and Cost System
408 Project Work / Case Studies

Grade – Subjects (Mandatory)

In order to enhance the value of Post Graduate degrees, the Savitribai Phule Pune University has identified key areas in which all the students have to undergo compulsorily.
As per the norms given by the University, the College has focused on study areas, which includes –

  1. Enhancing Communication Skills and Personality – 04 credit points.
  2. Cyber Security Course – 04 credit points.
  3. Human Rights Education Programme – 02 credit points.

Above study areas taken together qualifies for 10 credit points to students.

Out of the above mentioned study areas, the Programme of Human Rights Education is a ‘Self-Study Programme.’ Students are expected to use – (i) Materials uploaded on the University web-site, (il) Reference books from the given bibliography on the University website, (iii) Video lectures by eminent professors available on the website, and (iv) Any other relevant material.

Students should note that all the above mentioned ‘grade-subjects’ will be separately indicated in the mark-statement. Minimum required passing percentage in these courses is 40% without which the PG degree will not be conferred.

Scheme of Examination

The Examination of regular students of M.Com. degree course admitted in the academic session 2019-20 onwards is based on :

  1. Semester Examination
  2. Continuous Assessment
  3. Choice Based Credit System
  4. Semester Grade Point Average and Cumulative Grade Point Average System.

For each paper of 100 marks, there is an Internal Assessment (IA) of 40 marks and the University Examination (UE) of 60 marks of 3 hours duration at the end of each semester. A candidate who will secure at least 40% marks allotted to each paper will be given 4 credits. A candidate who does not pass the examination in any subject or subjects in one semester will be permitted to appear in such failed subject or subjects along with the papers of following semesters.

The Internal Assessment for each paper is of 40 marks which is carried out by the College during the term. The Internal Assessment may be in the forms of written test, seminars, term papers, presentations, assignments, orals or any such others. The distribution of internal assessment marks is as follows

Mid-term Test 20
Presentation 10
Case studies / Group Discussion 10
Total 40

There are four semester examinations: first semester examination at the middle of the first academic year and the second semester examination at the end of the first academic year. Similarly, the third and fourth semester examinations are held at the middle and the end of the second academic year, respectively.

A candidate is permitted to proceed from the first semester up to final semester, irrespective of their failure in any of the semester examinations subject to the condition that the candidates should complete minimum credits and register for all the arrear subjects of earlier semesters along with current (subsequent) semester subjects.

It is also compulsory for a student to pass all the Mandatory Grade-Subjects.

Research Project Work

There is a Research Project to be prepared by a student during the fourth semester. The objective of the project work is to introduce students to research methodology in the subject and prepare them for pursuing research in theoretical or experimental or computational areas of the subject. The project work is to be undertaken under the guidance of a teacher allotted to a student by the College.