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 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.

Course Structure:

First Year


  Title of Subject
Sem I Core Modern Operating Environment and MS office
  Core Statistical Methods & Analysis
  Core Financial And Investment Analysis
  Core Software Engineering
  Core Practical(Tally+ MS Office)
  Elective Business Communication
  Elective Management Information System
  Elective Information System Security


First Year


  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
  Elective Cyber Law


Second Year


  Title of Subject
Sem III Core E-Commerce
  Core E-Banking and Financial services
  Core Introduction to Internet and Web designing
  Core Data Centre Technology
  Core Practical(HTML+ Java script)
  Elective Software Testing
  Elective Business and Professional Skills
  Elective Information System Audit


Second Year


  Title of Subject
Sem IV Core Introduction to PHP and Multimedia
  Core Accounting Information System
  Core Business Research and Analytics
  Core M-Commerce
  Core Practical (PHP+ Multimedia)
  Elective Enterprise Resource Planning
  Elective Project + Internship
  Elective Content Management System