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.

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:

Semester Total Credits

Semester I

16

Semester II

16

Semester II

16

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

Subject Type Code Title of the Paper

Core Compulsory

101

Management Accounting

Core Compulsory

102

Strategic Management

To choose any one Group of the following

Group A (Advanced Accounting & Taxation)

Core Elective/Optional/Special

103

Advanced Accounting

Core Elective/Optional/Special

104

Income Tax

Group C (Advanced Cost Accounting & Cost system)

Core Elective/Optional/Special

107

Advanced Cost Accounting

Core Elective/Optional/Special

108

Costing Technique and Responsibility Accounting

Group F (Business Administration)

Core Elective/Optional/Special

113

Production and Operation Management

Core Elective/Optional/Special

114

Financial Management

Semester II

Subject Type Code Title of the Paper

Core Compulsory

201

Financial Analysis and
Control/ Principals of

Financial Accounting

Core Compulsory

202

Industrial Economics/
Economic Environment/

Business Statistics/ quantitative

application

To choose any one Group of the following

Group A (Advanced Accounting & Taxation)

Core Elective/Optional/Special

203

Specialized Areas in
Accounting

Core Elective/Optional/Special

204

Business Tax Assessment
& Planning

Group C

(Advanced Cost Accounting & Cost system)

Core Elective/Optional/Special

207

Application Cost Accounting

Core Elective/Optional/Special

208

Cost Control & Cost System

Group F

(Business Administration)

Core Elective/Optional/Special

213

Business Ethics and
Professional Values

Core Elective/Optional/Special

214

Elements of Knowledge
Management