M.Com under Choice Based Credit System:
M.com under Credit System offers opportunity to the learner, to broaden the horizon of Commerce education as it gives a fair chance to every single learner to exhibit his talent, acquired skills in commerce subjects and enhance his personality.
- To equip and train Post Graduate students to accept the challenges of Business World by providing opportunities for study and analysis of advanced Commercial and business methods and processes.
- To develop independent logical thinking and facilitate personality development.
- To equip the students for seeking suitable careers in management and entrepreneurship.
- To study by students methods of Data collection and their interpretations.
- To develop among students Communication, Study and Analytical skills.
Duration: The M.Com. Course will be of Two Years duration consisting of Two part. i.e. Part I and Part II. Each part is having Two Semesters. Thus the M.Com. Course is of Four Semesters. Pattern is 50:50
The student who has passed any Bachelors degree of this University or any other recognized University shall be held eligible to be admitted to M.Com. Course.
The M.Com. degree course will be of two year duration consisting of four semesters and of minimum 64 credits as below:
|Sr. No||Semester||Total Credits|
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.
Semester I Part I
101 Management Accounting
102 Strategic Management
103 Advanced Accounting
104 Income Tax
107 Advanced Cost Accounting
108 Costing Technique and Responsibility Accounting
Semester II Part I
201 Financial Analysis and Control
202 Industrial Economics/
203 Specialized Areas in Accounting
204 Business Tax Assessment & Planning
207 Application Cost Accounting
208 Cost Control & Cost System
Semester III Part II
301 Business Finance
302 Research Methodology for Business
303 Advanced Auditing
304 Specialized Auditing
307 Cost Audit
308 Management Audit
Semester IV Part II
401 Capital Market
402 Industrial Economic Environment
403 Recent Advances in Accounting, Taxation, Taxation and Auditing
404 Project Work
407 Recent Advances in Cost Auditing and Cost System
408 Project Work
M.Com (E-commerce) is a full time 2 year programme leading to award of Masters Degree in Commerce (E-Com) by the Savitribai Phule University (SPPU). The Master’s degree program is granted after successful completion of a two years program that basically covers the joint study of the concepts and ideas of IT, Commerce, Management, Finance, and Economics etc. During the program, candidates are introduced to different aspects of e-commerce applied in the business.
- To provide conceptual grounding in computer usage as well as its practical business application.
- To provide adequate knowledge and understanding E-Com practices to the students.
- To provide knowledge of Website Designing and E-Commerce applications.
- To train Students in Soft skills.
- To provide opportunity to the students to attain practical experience by doing various extracurricular activities.
The M.Com (E-commerce) Course will be of two years duration consisting of two parts. i.e. Part I and Part II. Each part is having two semesters. Thus the M.Com (E-commerce) Course is of four semesters. For each Semester there will be four papers of 100 marks each.
A candidate for being held eligible held for admission to the Master of Commerce ( E- Com) Degree programme shall have passed B.Com., BCA, BBA, BBM(IB) Examination of this University or any other University recognized by AIU .
Examination & evaluation Pattern:
The examination of M.Com (E-Commerce) Course shall be based on Semester Examination, Continuous Assessment, Choice Based Credit System, and Semester Grade Point Average and Cumulative Grade Point Average System. In each Semester, there will 50 marks for Internal Assessment (attendance, home assignments, class tests, classroom presentation and Mid Semester Examination) and 50 marks for Semester End Examination for each paper of 100 marks.
Students are required to secure the additional 16 credit points which are compulsory in nature for additional subjects; Human Rights, Cyber Security, Skill Development, Internship and Field Work.
|Title of Subject|
|Sem I||Core||Modern Operating Environment and MS office|
|Core||Statistical Methods & Analysis|
|Core||Financial And Investment Analysis|
|Core||Practical(Tally+ MS Office)|
|Elective||Management Information System|
|Elective||Information System Security|
|Title of Subject|
|Sem II||Core||Business Process and Practices|
|Core||Financial and Management Accounting Methods|
|Core||Database Management System|
|Core||Procedure Oriented Programming Using C|
|Core||Practical (C + DBMS)|
|Elective||Human Resource Management|
|Elective||Operating System Concepts|
|Title of Subject|
|Core||E-Banking and Financial services|
|Core||Introduction to Internet and Web designing|
|Core||Data Centre Technology|
|Core||Practical(HTML+ Java script)|
|Elective||Business and Professional Skills|
|Elective||Information System Audit|
|Title of Subject|
|Sem IV||Core||Introduction to PHP and Multimedia|
|Core||Accounting Information System|
|Core||Business Research and Analytics|
|Core||Practical (PHP+ Multimedia)|
|Elective||Enterprise Resource Planning|
|Elective||Project + Internship|
|Elective||Content Management System|