Syllabus for M.Com.
Syllabus for M.Com.
Course Details
Eligibility Criteria

B.Com/ BBA/BBS or any other equivalent degree as per UTU norms.

Intake

60 Seats

Duration

The duration of the course shall be full time two academic years (i.e. 4 semesters).

Evaluation Scheme
  • The credits allotted for each semester are as follows (w.e.f. AY 2017-18):
    Semester 1 2 3 4 Total
    Credits 28 28 28 28 112
  • The academic performance evaluation of a student is according to a letter grading system based on Continuous Internal Evaluation (CIE) and Semester End Examinations (SEE).
  • Based on the performance in Continuous Internal Evaluation (CIE) and Semester End Examination (SEE) the grade in form of double alphabet (Letter Grade i.e. O,A+,A,B+,B,C and F) is awarded to a student in a course. A student should secure minimum of 40% in CIE and SEE (i.e. 40% in CIE + 40% in SEE) in each course of Theory and Practical, including Project viva, if any and aggregate 50% in each semester.
  • The distribution of weightage among different parameters of CIE is as follows:
    Parameter Frequency Weightage (in each course)
    Internal Test Two 37.5%
    Unit test/Quiz Two 25%
    Practical Assignment and Presentation Two-Three 25%
    Skill Development Activities / Subject Specific criteria One 12.5%
  • The student should have at least 80% attendance during the semester in order to become eligible to appear in the SEE.
  • SEE would be of 3 hours for theory and 2 hours for practical.
  • The question paper format for a course for SEE is as follows:
    Section- I - 30 marks
    Question 1: a) Theory Questions (1 out of 2 )[10 marks] 10 marks
    Question 2: b) Practical/Case study/Scenario based Problem (1) [10 marks] 10 marks
    Question 3: a) Theory Questions (1 out of 2 )[10 marks] 10 marks
    Section: II - 30 marks
    Question 4: a) Theory Questions (1 out of 2 )[10 marks] 10 marks
    Question 5: b) Practical/Case study/Scenario based Problem (1) [10 marks] 10 marks
    Question 6: a) Theory Questions (1 out of 2 )[10 marks] 10 marks
  • The letter grade awarded to a student in a course shall be based on CIE and SEE. The letter grades AA, AB, AC, BB, BC, CC, FF indicate level of academic achievement assessed on a 10 point scale. It is as follows:
    Percentage Letter Grade Grade Point
    85 - 100 O (Outstanding) 10
    75 - 84.99 A+ (Excellent) 9
    65 - 74.99 A (Very Good) 8
    55 - 64.99 B+ (Good) 7
    50 - 54.99 B (Above Average) 6
    45 - 49.99 C (Average) 5
    Below 40% F (DROPPED) 0
  • The overall performance of a student will be indicated by two indices:
    SGPA (Semester Grade Point Average) and CGPA (Cumulative Grade Point Average).
    SGPA is calculated on the basis of course credit and grade point of all courses in that semester. CGPA is cumulative in nature.
Curriculum
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SEMESTER - 1
2017 - 18
Sr.No Subjects Teaching Scheme (Hours) Theory (Marks) Practical (Marks) Total (Marks)
Theory Practical/
Project
Credit CIE SEE CIE SEE
Theory Practical
1 040170102 Advanced Accounting 4 - 4 - 40 60 - - 100
2 040170103 Financial Market 4 - 4 - 40 60 - - 100
3 040170107 Taxation-I 4 - 4 - 40 60 - - 100
4 040170108 Principles and Practices of Management 4 - 4 - 40 60 - - 100
5 040170109 Fundamentals of Investment Analysis 4 - 4 - 40 60 - - 100
6 040170110 Ethics and Corporate Governance 4 - 4 - 40 60 - - 100
7 040170111 Business Communication Skill 4 - 4 - 40 60 - - 100
Total - - - - - -
OLD
Sr.No Subjects Teaching Scheme (Hours) Theory (Marks) Practical (Marks) Total (Marks)
Theory Practical/
Project
Credit CIE SEE CIE SEE
Theory Practical
1 040170101-Direct Taxes - - - - - - - - -
2 040170102-Advanced Accounting - - - - - - - - -
3 040170103-Financial Market - - - - - - - - -
4 040170104-Theory and Practices of Management - - - - - - - - -
5 040170105-e-Commerce - - - - - - - - -
6 040170106-Investment Analysis - - - - - - - - -
Total - - - - - -
SEMESTER - 2
2017 - 18
Sr.No Subjects Teaching Scheme (Hours) Theory (Marks) Practical (Marks) Total (Marks)
Theory Practical/
Project
Credit CIE SEE CIE SEE
Theory Practical
1 040170207 Quantitative Techniques for Business Decisions - - - - - - - - -
2 040170208 Research Methodology - - - - - - - - -
3 040170209 Indirect Taxes (GST and Customs duty) - - - - - - - - -
4 040170210 Managerial Economics - - - - - - - - -
5 040170211 Indian Banking System - - - - - - - - -
6 040170212 Financial Services - - - - - - - - -
7 040170213 Advanced Financial Accounting - - - - - - - - -
Total - - - - - -
OLD
Sr.No Subjects Teaching Scheme (Hours) Theory (Marks) Practical (Marks) Total (Marks)
Theory Practical/
Project
Credit CIE SEE CIE SEE
Theory Practical
1 040170201-Quantitative Techniques for Business Decisions - - - - - - - - -
2 040170202-Research Methodology - - - - - - - - -
3 040170203-Indirect Taxes - - - - - - - - -
4 040170204-Managerial Economics - - - - - - - - -
5 040170205-Computer Accounting Tally - - - - - - - - -
6 040170206-Financial Services - - - - - - - - -
Total - - - - - -
SEMESTER - 3
2016 - 17
Sr.No Subjects Teaching Scheme (Hours) Theory (Marks) Practical (Marks) Total (Marks)
Theory Practical/
Project
Credit CIE SEE CIE SEE
Theory Practical
1 040170301-Advanced Cost Accounting 5 - 5 - 40 60 - - 100
2 040170302-International Accounting & Finance 5 - 5 - 40 60 - - 100
3 040170303-Advanced Auditing 5 - 5 - 40 60 - - 100
4 040170304-Business Environment 5 - 5 - 40 60 - - 100
5 040170305-Corporate Financial Reporting 5 - 5 - 40 60 - - 100
6 040170306-Insurance Management 5 - 5 - 40 60 - - 100
Total 25 - 25 - 200 300 - - 500
SEMESTER - 4
Sr.No Subjects Teaching Scheme (Hours) Theory (Marks) Practical (Marks) Total (Marks)
Theory Practical/
Project
Credit CIE SEE CIE SEE
Theory Practical
1 040170101-Direct Taxes - - - - - - - - -
2 040170102-Advanced Accounting - - - - - - - - -
3 040170103-Financial Market - - - - - - - - -
4 040170104-Theory and Practices of Management - - - - - - - - -
5 040170105-e-Commerce - - - - - - - - -
6 040170106-Investment Analysis - - - - - - - - -
Total - - - - - -
Fee Structure
1. Tuition Fee

20,000 Per Semester

2. Other Fee

4,250 Per Semester

(It includes Cultural Activities, Sports Activities, Internal Examination, Laboratory support, Books support, Student Welfare, Campus Development)

3. One Time Fee

6,150 At time of admission

(It includes College Deposit, Registration, and I-Card)

Programme Outcome (PO) & Programme Specific Outcomes (PSO)
Programme Outcome (PO)
  • PO I: Knowledge:Development an expertise in various provisions of direct and indirect taxes as well as routine functioning of accounting statements.Importance of various accounting statements for manufacturing and service organization. To provide expert knowledge of current auditing practices and its applicationin auditing engagement.
  • PO II: Core Competence: The students will be competent enough for making effective decisions and provide better academic environment i.e. to develop leadership, entrepreneurship and ability to analyze accounting and financial records.
  • PO III: Communication Skill: Familiarize the students with various accounting, costing and statistical data analysis tools thatcan be used for effective decision making. Emphasis will be on the application of theconcepts by being able to comprehend and make effective presentation.
  • PO IV: Problem Analysis: Providing comprehensive knowledge of the tools and techniques of Investment Analysis and develop a clear understanding of the practical implications of financial and accounting theory for investment.
  • PO V: Evaluation: ability to evaluate important aspects based on accounting and costing in the field of accounting and finance in domestic as well as Internationalmarket.
  • PO VI: Preparation: acquainting the students with the basic concepts used in financial reporting, various accounting standards involved in business transactions. To provide knowledge of recent trends and participation in corporate financial reporting.
Programme Specific Outcomes (PSO)
  • Students will be able to understand the fundamental concepts ofaccounting practices in India and International Market.
  • Students will gain advanced knowledge in the field of traditional and modern accounting practices.
  • Students will be able to use different accounting and statistical tools or models for research work.
  • Students will be able to identify and apply various accounting and investment concepts.
  • Students will be able to obtain knowledge and skills in the subject of Corporate Financial Reporting
  • Students will have analytical skills to critically evaluate the scope and importance of accounting information for making effective decisions.
  • Students will be able to identify, analyzeand solvethe problems of various issues in accounting and finance through different tools and techniques.
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