INTRODUCTION:
The M.Com Degree Programme (CBCS pattern) will be introduced in the following order:-
a. First Year M.Com. | 2021-2022 |
b. Second Year M.Com. | 2022-2023 |
Duration :
The M.Com. Degree Programme will be of Two Years duration consisting of two parts. e. Part I and Part II. Each part is having Two Semesters.
Thus, the M.Com. Degree Program is of Four Semesters. For each Semester, there will be Four Papers of 100 marks each. Every subject carries 4 Credits. M.Com. Degree will be of 1600 marks in aggregate and 80 Credits.
Eligibility:
The student who has passed any Bachelors degree of any recognized University shall be eligible to be admitted to M.Com. Programme.
Medium of Instruction:
Medium of Instruction shall be English.
Course Structure:
The M.Com. Degree Programme will be of two years duration consisting of four semesters and 64 core credits as below:
Sr. No. | Semester | Total Credits |
1 | Semester I | 16 |
2 | Semester II | 16 |
3 | Semester III | 16 |
4 | Semester IV | 16 |
Grand Total | 64 |
In addition to the above, students are required to secure following twelve credits. These credits are compulsory in nature.
Semester | Constitution | Human Rights | Introduction to cyber security / information security | Skill development | Total Credits |
I | 1 credit | 1 credit | — | 2 credits | |
II | 1 credit | 1 credit | — | 2 credits | |
III | 2 Credits | — | 1 credit | 2 credits | 5 credits |
IV | — | 1 credit | 2 credits | 3 credits | |
Total Credits | 2 credits | 4 credits | 4 credits | 12 credits |
Internship: for 2 Credits 120 hours internship is compulsory for all M.com students. Students has to complete their internship in second semester.
For one credits Advance Excel for Financial analysis 15 hours’ add-on course and one add-on course on Research tools for one credit.
Add-on Course Credits: Two credits shall be obtained through add-on course prescribed by college.
Internship: Two Credits shall be obtained through internship which shall be completed during second semester.
Scheme of Examination:
The examination of regular students of M.Com. Degree Programme of the College admitted in the Academic Year 2021-22 and onwards, shall be based on:
- Continuous Comprehensive Evaluation (CCE)
- Semester End Examination
(a) Continuous Comprehensive Evaluation (CCE) | 40 marks |
(c) Semester End Examination | 60 Marks |
- The Internal Assessment for each paper will be for 40 marks, The distribution of internal assessment marks shall be in the form of Continuous Comprehensive Evaluation (CCE) as follows:
Presentation/Role Play Case studies/ Group Discussion or Study Visit., Assignment etc. | 10 Marks |
10 Marks | |
Centralized Mid-Sem Test | 20 Marks |
For Semester End Examination 60 marks 3 hours duration. A Student 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.
There shall be four semester End examinations: first semester End examination will be scheduled at the middle of the first academic year and the second semester End examination will be scheduled at the end of the academic year. Similarly, the third and fourth semester End examinations will be held likewise.
Panel of Examiner will set the question paper of semester end Examination in that panel one internal and one external examiner will be there.
Research project work:
There will be 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 guidance of a teacher allotted to a student by the department.
Division of marks | Marks |
Synopsis with working bibliography (Internal Assessment) | 40 marks |
A full project Report (Minimum 50-80 pages) | 40 marks |
Viva Voce | 20 marks |
Total | 100 marks |
As the Research Project is based on the self-study done by the candidate and evaluated for 100 marks altogether, having four credits. The project may be evaluated by two examiners one internal and one external, selected from the panel of PG examiners of the University. The Viva voce must be conducted by the teachers selected out of the panel of PG examiners maintained by the University.
The candidates have to submit the project 15 days before the commencement of the fourth semester university examination. The project report shall be type-written and submitted in duplicate. A candidate who fails to submit the project may resubmit the same in the subsequent semester examination for evaluation. The project work activities must be duly supported by documentary evidence to be endorsed by the Head or Guide.
Standard of Passing
Regular students: – A candidate is required to obtain 40% marks in each of course in both Mid Semesters and Semester end Examination. It means passing separately at Continuous Comprehensive evaluation (Internal Assessment) and semester End Examinations (External Assessment) is compulsory.
The Scheme of Papers: The following will be the Scheme of papers:
The List of Courses Semester I
Semester | Subject Types | Course Code | Title of the Paper | Hrs/ Week | Credit | Exam. Hours | Maximum Marks | ||
Internal | Univ. | Total | |||||||
Semester I | Core Compulsory | MCom21/101 | Management Accounting | 04 | 04 | 03 | 40 | 60 | 100 |
MCom21/102 | Strategic Management | 04 | 04 | 03 | 40 | 60 | 100 | ||
Core Elective/ Optional Subjects/ Special Subjects | To choose any one Group of the following | ||||||||
Group A (Advanced Accounting & Taxation) | |||||||||
MCom21/103 | Advanced Accounting | 04 | 04 | 03 | 40 | 60 | 100 | ||
MCom21/104 | Income Tax | 04 | 04 | 03 | 40 | 60 | 100 | ||
Group B (Advanced Cost Accounting & Cost system) | |||||||||
MCom21/105 | Advanced Cost Accounting | 04 | 04 | 03 | 40 | 60 | 100 | ||
MCom21/106 | Costing Technique Examination s and Responsibility Accounting | 04 | 04 | 03 | 40 | 60 | 100 |
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.)
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. Semester III
Core / Elective | Group Name | Code No | Subject Name |
---|---|---|---|
Core/Compulsory | 301 | Business Finance | |
Core/Compulsory | 302 | Research Methodology for Business | |
To choose any one Group of the following (Elective / Special Subjects) | |||
Elective (Group A) | Advanced Accounting and Taxation | 303 | Advanced Auditing |
304 | Specialized Auditing | ||
Or | |||
Elective (Group B) | Commercial Laws & Practices | 305 | Laws Relating to International Business |
306 | WTO – Norms & Practices | ||
Or | |||
Elective (Group C) | Advanced Cost Accounting & Cost system | 307 | Cost Audit |
308 | Management Audit | ||
Or | |||
Elective (Group D) | Co-operation & Rural Development | 309 | Co-operative Credit System |
310 | Co-operative Banking System | ||
Or | |||
Elective (Group E) | Business Practices & Environment | 311 | Entrepreneurial Behaviour |
312 | Entrepreneurship | ||
Or | |||
Elective (Group F) | Business Administration | 313 | Human Resource Management |
314 | Organizational Behaviour | ||
Or | |||
Elective (Group G) | Advanced Banking & Finance | 315 | Foreign Exchange |
316 | International Finance | ||
Or | |||
Elective (Group H) | Advanced Marketing | 317 | International Marketing |
318 | Marketing Research |
M. Com. Semester IV
Core / Elective | Group Name | Code No | Subject Name |
---|---|---|---|
Core/Compulsory | 401 | Capital Market and Financial Services | |
Core/Compulsory | 402 | Industrial Economic Environment (OR) | |
To choose any one Group of the following (Elective / Special Subjects) | |||
Elective (Group A) | Advanced Accounting and Taxation | 403 | Recent Advances in Accounting, Taxation, Taxation and Auditing |
404 | Project Work/ Case Studies | ||
Or | |||
Elective (Group B) | Commercial Laws & Practices | 405 | Recent Advances in Commercial Laws and Practices |
406 | Project Work/Case Studies | ||
Or | |||
Elective (Group C) | Advanced Cost Accounting & Cost system | 407 | Recent Advances in Cost Auditing and Cost System |
408 | Project Work/Case Studies | ||
Or | |||
Elective (Group D) | Co-operation & Rural Development | 409 | Recent Advances in Co-operative and Rural Development |
410 | Project Work/Case Studies | ||
Or | |||
Elective (Group E) | Business Practices & Environment | 411 | Recent Advances in Business Practices and Environment |
412 | Project Work/Case Studies | ||
Or | |||
Elective (Group F) | Business Administration | 413 | Recent Advances in Business Administration |
414 | Project Work/Case Studies | ||
Or | |||
Elective (Group G) | Advanced Banking & Finance | 415 | Recent Advances in Banking and Finance |
416 | Project Work/Case Studies | ||
Or | |||
Elective (Group H) | Advanced Marketing | 417 | Recent Advances in Marketing |
418 | 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 –
- Enhancing Communication Skills and Personality – 04 credit points.
- Cyber Security Course – 04 credit points.
- Human Rights Education Programme – 02 credit points.
- introdcution to constitution – 02 credit points.
Above study areas taken together qualifies for 12 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 :
- Semester Examination
- Continuous Assessment
- Choice Based Credit System
- 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.