Postgraduate

Introduction:-

Post graduation (M.Com.) commenced in the college from the year 1978.  CommerceDepartment is the first department to get permanent post graduate recognition. Specilisation is offered in three subjects, Advanced Accounting, Cost and Works Accounting and Business Administration.

The expectations from post graduate commerce course have changed with changing external environment. As a result, M.com course structure needed to be redesigned in order to satisfy expectations of the learners, employers and the society at large. The college implements ‘The Choice Based Credit System’ introduced by SPPU, which focuses on continuous assessment of students. The Choice Based Credit System aims at providing an opportunity to every student to exhibit his talent, acquire skills and enhance his personality. It will further enhance mobility of the students.

For further details of the course structure please refer to the handbook of Choice Based Credit System available at Savitribai Phule Pune University website.

Objectives:-

  • To equip and train students to accept the challenges of business world by providing opportunities for study and analysis of Advanced Commercial and Business methods and processes.
  • To equip the students for seeking suitable careers in management and entrepreneurship
  • To help the students to learn the methods of Data Collection, its analysis and interpretation
  • To develop independent and logical thinking and  to facilitate personality development
  • To develop Communication, Study and Analytical skills among students

Duration: –

The M.Com (Semester pattern with Credit System) degree Programme shall be of 2 years duration divided into two parts, Part I and Part II, and 4 semesters.

Number of Seats:-

  1. MCom: Part I: — 60
  2. MCom: Part II: — 60

Eligibility Criteria:  – as per SPPU (Please refer to SPPU Website for the details)

Course Structure: –

The M.Com. degree course consists of four semesters and of minimum 64 credits as below:

Sr. No. Semester Total Credits
1 Semester I 16
2 Semester II 16
3 Semester II 16
4 Semester IV 16
  Grand Total 64

 

Four credits for project work at 4th Semester (This will include credits for fieldwork, data presentation and report writing)

In each Semester, there will be four papers of 100 marks each out of which 50 marks will be for Internal Assessment (attendance, home assignments, class tests, long term papers, classroom presentation and 50 marks for University Examination. Thus M.Com. degree  examination, four Semesters shall be of 1600 marks  and of minimum 64 credits altogether. The following shall be the course structure.

Semester I

Sr.No. Subject Type Code Title of the Paper
1 Core Compulsory 101 Management  Accounting
2 Core Compulsory 102 Strategic  Management
To choose any one Group of the following
Group A (Advanced Accounting & Taxation)
3 Core Elective/Optional/Special 103 Advanced Accounting

 

4 Core Elective/Optional/Special 104  Income Tax
Group C (Advanced Cost Accounting & Cost system)
3 Core Elective/Optional/Special 107 Advanced Cost Accounting
4 Core Elective/Optional/Special 108 Costing Technique and Responsibility Accounting
Group F (Business Administration)
3 Core Elective/Optional/Special 113 Production and Operation Management
4 Core Elective/Optional/Special 114 Financial Management

 

Semester II

Sr.No. Subject Type Code Title of the Paper
1 Core Compulsory 201 Financial Analysis and

Control/ Principals of

Financial Accounting

2 Core Compulsory 202 Industrial Economics/

Economic Environment/

Business Statistics/ quantitative

application

To choose any one Group of the following
Group A (Advanced Accounting & Taxation)
3 Core Elective/Optional/Special 203 Specialized Areas in

Accounting

4 Core Elective/Optional/Special 204 Business Tax Assessment

& Planning

Group C (Advanced Cost Accounting & Cost system)
3 Core Elective/Optional/Special 207 Application Cost Accounting

 

4 Core Elective/Optional/Special 208 Cost Control & Cost System

 

Group F (Business Administration)
3 Core Elective/Optional/Special 213 Business Ethics and

Professional Values

4 Core Elective/Optional/Special 214 Elements of Knowledge

Management

         

 

Semester III

Sr.No. Subject Type Code Title of the Paper
1 Core Compulsory 301 Business Finance/

Financial System

2 Core Compulsory 302 Research  Methodology for  Business
To choose any one Group of the following
Group A (Advanced Accounting & Taxation)
3 Core Elective/Optional/Special 303 Advanced Auditing

 

4 Core Elective/Optional/Special 304 Specialized Auditing

 

Group C (Advanced Cost Accounting & Cost system)
3 Core Elective/Optional/Special 307 Cost Audit 

 

4 Core Elective/Optional/Special 308 Management Audit
Group F (Business Administration)
3 Core Elective/Optional/Special 313 Human Resource Management

 

4 Core Elective/Optional/Special 314 Organizational Behaviour

 

 

Semester IV

Sr.No. Subject Type Code Title of the Paper
1 Core Compulsory 401 Capital Market and Financial Services/ Portfolio  Management 
2 Core Compulsory 402 Industrial Economic Environment/

Operations Research

To choose any one Group of the following
Group A (Advanced Accounting & Taxation)
3 Core Elective/Optional/Special 403 Recent Advances in Accounting,

Taxation, Taxation and Auditing

4 Core Elective/Optional/Special 404 Project Work

 

Group C (Advanced Cost Accounting & Cost system)
3 Core Elective/Optional/Special 407 Recent Advances in Cost Auditing and Cost System

 

4 Core Elective/Optional/Special 408 Project Work

 

Group F (Business Administration)
3 Core Elective/Optional/Special 413 Recent Advances in Business Administration
4 Core Elective/Optional/Special 414 Project Work