M Com

Regulations for M. Com under Semester pattern in the Affiliated Colleges

Eligibility for admission

Eligibility for admission and reservation of seats for various Post Graduate Programmes in Commerce shall be according to the rules framed by the University from time to time.


The normal duration of a P.G Degree Programme shall be four semester No student shall be permitted to complete the programme by attending more than 8 continuous semesters. The duration of each semester shall be five months inclusive of examinations. There shall be at least 90 instructional days in a semester and a minimum of 450 hours of instructions in a semester.






M.Com Scheme and Syllabus

Semester 1

  1. Paper 1 Contemporary Management Concepts and Thoughts
  2. Paper 2 Management Information System
  3. Paper 3 Research Methodology
  4. Paper 4 Planning Development Administration
  5. Paper 5 Advanced Corporate Accounting

Semester 2

  1. Paper 1 E -Business and Cyber laws
  2. Paper 2 Business Ethics and Corporate Governance
  3. Paper 3 Quantitative Techniques
  4. Paper 4 International Business
  5.  Paper 5 Strategic Management
  6. Summer Internship

Semester 3


  1. Paper 1 Income tax Planning and Management
  2.  Paper 2 Security Analysis and Portfolio Management
  3. Paper 3 Strategic Financial Management
  4.  Paper 4 Advanced Cost and Management Accounting

Semester 4

  1. Paper 1 Indirect Tax Laws and practices
  2. Paper 2 International Finance
  3. Paper 3 Management Optimization Techniques
  4. Paper 4 Financial Statements-Interpretation and Reporting
  5. Project Report
  6. Comprehensive Viva


Evaluation of each paper shall be done in two parts (1) Continuous Assessment (CA) and (2) End Semester assessment (ESA)  The distribution of marks shall be 25% for CA and 75% for ESA.

There shall be no continuous assessment for dissertation /project work

The allotment of marks for attendance shall be as follows: Attendance less than 75% 0 mark 75% 1 mark 76 to 80% 2 marks 81 to 86% 3 marks 86 to 90% 4 marks Attendance more than 90% 5 marks Those who secure a minimum of 75% attendance in the aggregate for all the papers of a semester taken together alone will be allowed to register for the end semester assessment of the semester. Condonation of attendance to a maximum of 10 days in a semester subject to a maximum of two times during the whole period of the PG Programme may be granted by the University .Benefit of attendance may be granted to students who attended to University Union activities, meetings of the University bodies and for participation in extracurricular activities by treating them as present for the days of the their absence for the above purpose on production of participation/attendance certificate in such activities, subject to a maximum of 10 days in a semester.

Each student shall be required to do not more than 2 assignments for each paper. Valued assignments must be returned to the students .

For each paper there shall be at least two class tests during a semester.

The probable dates of tests shall be announced at the beginning of each semester. Marks for tests shall be awarded on the basis of the marks secured for the better of the two sets. Valued answer scripts must be made available to the students for perusal within 10 days from the date of test.

Students shall be required to present a seminar on a selected topic in each paper. A maximum of 5 marks shall be awarded for the seminar. The evaluation of the seminar will be done by the concerned teacher/(s)handling the paper based on the presentation, seminar paper and participation in discussion.

All the records of the continuous assessment must be kept in the Department and must be made available for verification by the University if necessary. Separate orders incorporating the details for the award of marks under CA will be issued by the university.

Project evaluation Dissertation /Project to be submitted at the end of the last semester will be valued by a Board of 2 examiners appointed by the university. The maximum marks shall be 100 of which 25% shall be allotted for viva-voce examination which shall be conducted along with the comprehensive viva. The weightage for the viva (25%) would be as follows: Project Viva 10% Internship 15% Project Work assessment 75%

End semester assessment of all the semesters shall be conducted by the university. There shall be double valuation system of answer books. the average of 2 valuations shall be taken into account. if there is a variation of more than 15% the answer books shall be valued by a third examiner.

The results of the CA shall be displayed within 5 working days from the last day of a semester. The complaints regarding award of marks of various components of CA , if 8 any, have to be submitted to the department within 3 working days from the display of CA marks. These complaints shall be examined by the Departmental Committee to arrive at a decision regarding the awarding of marks. The decision shall be communicated to the student.

The marks awarded for various components of the CA shall not be rounded off, if it has a decimal part. The total marks of CA shall be rounded of to the nearest whole number. The statement of marks of the CA of all the students in a semester shall be approved by the departmental Committee, countersigned by the Principal and forwarded to the Controller of Examinations within 15 working days from the last day of the semester. The University has the right to normalize the CA for which, separate rules shall be framed by the syndicate.

The results of ESA shall be arranged to be published within 30 to 45 days from the date of the last examination.

Those who secure not less than 30% marks for ESA for each paper and an aggregate minimum of 40% marks including CA for all the papers of a semester shall be declared to have successfully completed the semester. However, practical and theory can be treated as separate units. The marks for project and viva will be carried over.

Those who have successfully completed all the semesters of a Programme shall be declared to have successfully completed the PG Programme.

Classification of results The classification of the results of the programme shall be done at the end of the fourth semester based on the total marks secured for all semesters and shall be as follows: Candidate securing not less than 40% but below 50%- Third class Candidate securing not less than 50% but below 60%- second class Candidate securing 60% and above- First class

Candidates who pass all the semester examinations in the first appearance within the minimum period prescribed for each semester shall be ranked on the basis of aggregate marks secured for all the semesters.