Postgraduate Education

M.Com under Choice Based Credit System: 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.


  1. 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.
  2. To develop independent logical thinking and facilitate personality development.
  3. To equip the students for seeking suitable careers in management and entrepreneurship.
  4. To study by students methods of Data collection and their interpretations.
  5. 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.

Course Structure:

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
1 Semester I         16
2 Semester II         16
3 Semester III         16
4 Semester IV         16
Grand Total         64

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

Core Compulsory

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

Core Compulsory

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

Core Compulsory

301 Business Finance

302 Research Methodology for Business


303 Advanced Auditing

304 Specialized Auditing

307 Cost Audit

308 Management Audit


Semester IV Part II

Core Compulsory

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)

M.Com (E-Commerce) is a full time 2 year programme leading to the award of Masters Degree in Commerce (E-Com) by the Savitribai Phule Pune University (SPPU)


  1. To make students competent enough to take up to employment and self-employment opportunities in E-Commerce and M-Commerce fields.
  2. To provide adequate knowledge and understanding about E-Com practices to the students.
  3. To provide adequate exposure for the students to environment and operations in the field of E-Commerce.
  4. To inculcate amongst the students training and practical approach by exposing them to modern technology in Commercial Operations.

A candidate for being held eligible held for admission to the Master of Commerce (E-Com) Degree programme shall have passed B.Com, BBA, BCA, BBA(IB) Examination of this University or any other University recognised by AIU and secured not less than 50% marks in aggregate at first attempt (45% in case of Reserved Category) The admission will be based on the performance in the Entrance Test.

Examination & evaluation
The Scheme of Examination and evaluation shall be divided in to two parts:-

  1. Continuous InternalAssessment: – 50% i.e. 30 marks.
  2. Semester End Examination: – 50% i.e. 70 marks.

First Year

  Title of Subject
Sem I Core Fundamental of information technology
  Core Statistical Methods & Analysis
  Core Financial and Investment Analysis using Tall
  Core System Analysis and Design
  Core Practicals
  Elective Business Communication
  Elective Perspectives of Commercial and business growth
  Elective Management Information system
  Elective Business Application software


First Year

  Title of Subject
Sem II Core Business Process and Practices
  Core Financial and Management Accounting Methods
  Core Database Management System
  Core Programming in C
  Core Practicals
  Elective Human Resource Management
  Elective Introduction to Operating System
  Elective Cyber law
  Elective Information System Security


Second Year

  Title of Subject
Sem III Core Business models for E-Commerce
  Core E- Banking and Financial Services
  Core Management Information System
  Core Data Centre Technology C
  Core Practicals
  Elective Software Testing
  Elective Business and Professional Skills
  Elective Information System Audit
  Elective Project


Second Year

  Title of Subject
Sem IV Core Internet & Web Designing
  Core Accounting Information System
  Core Business Research & Analytics
  Core M-Commerce
  Core Practicals
  Elective ERP (Enterprise Resource Planning)
  Elective Multimedia Systems
  Elective Content Management System
  Elective Project