MCOM

Course Details

The M.Com. (Semester Pattern with credit system) degree shall be of 2 years duration divided into
two parts, Part I and Part II and total 4 semesters. (At each part there will be 8 courses of 32 credits
(400 Marks). The M.Com. Degree examination Part I & II in aggregate shall be of 64 credits (1600
Marks).
Further students have to opt for choice based generic electives in Semester II and Semester IV.
All the generic electives will be considered as Audit courses only.
(a) The programme consists of 16 courses (including the project work) which are covered in four
Semesters in TWO academic years.
(b) The minimum a
Special Group B : Business Entrepreneurship
Code Course Description 
BEG 101 Business Entrepreneurship – I 
BEG 102 Business Entrepreneurship – II 
Special Group C : Cost Accounting Group

Code Course Description 
CAG 101 Advanced Cost Accounting – I 
CAG 102 Advanced Cost Accounting – II 
Special Group D : Banking and Finance Group

Code Course Description 
BFG 101 Financial Markets & Institutions in India – I 
BFG 102 Financial Markets & Institutions in India – II 
Semester II
Compulsory Courses

Code Course 
COM 231 Business Economics – I 
COM 232 Business Economics – II 
Select same Special Group as selected in Semester – I
Special Group A : Accounting Group

Code Course Description 
ACG 201 Auditing – I 
ACG 202 Auditing – II 
Special Group B : Business Entrepreneurship

Code Course Description 
BEG 201 Business Entrepreneurship – III 
BEG 202 Business Entrepreneurship – IV 
Special Group C : Cost Accounting Group
Code Course Description 
CAG 201 Advanced Cost Accounting – III 
CAG 202 Advanced Cost Accounting – IV 
M.Com. : Prospectus : 6
Special Group D : Banking and Finance Group
Code Course Description 
BFG 201 Money,Central Banking in India & International
Financial Institutions – I 
BFG 202 Money,Central Banking in India & International
Financial Institutions – II 
Generic Electives : Audit Courses (Any one)
Code Course Description 
GEN 121 Cyber Security 

GEN 101 English 

GEN 103 French 
GEN 105 German 
GEN 104 Arabic 
CMP 204 Office Tools 
GEN 204 Communication Skills 

n Second Year M.Com
Semester III
Compulsory Courses

Code Course Description 
COM 331 Strategic Management – I 

COM 332 Strategic Management – II 
Select same Special Group as selected in Semester – I & II
Special Group A : Accounting Group
Code Course Description 
ACG 301 Direct Taxes 
ACG 302 Indirect Taxes 
Special Group B : Business Entrepreneurship

Code Course Description 
BEG 301 Business Entrepreneurship – V 
BEG 302 Business Entrepreneurship – VI 

M.Com. : Prospectus : 7
Special Group C : Cost Accounting Group
Code Course Description 
CAG 301 Cost and Management Audit – I 
CAG 302 Cost and Management Audit – II 
Special Group D : Banking and Finance Group
Code Course Description 
BFG 301 Banking Laws and Operations – I 
BFG 302 Banking Laws and Operations – II 
Semester IV
Compulsory Courses

Code Course Description
COM 431 Corporate Finance and Laws – I 
COM 432 Corporate Finance and Laws – II 
COM 433 Research Methodology – I 
COM 434 Research Methodology – II 
External Theory Paper – 50 Marks
Internal Evaluation – 50 Marks
(1) Writing a Research Paper or
review article – 10 marks
(2) Case Study – Aspects and
Examples – 10 marks
(3) Project work should be related to
area of specialization
paper – 20 marks
(4) Viva-voce – 10 marks
(Based on Project Work)
Generic Electives : Audit Courses (Any one)
Code Course Description 
GEN 203 Value Education 
GEN 401 Yoga 
The four-specialisation groups are available for the students. The student has to choose only
one of these special groups.