Postgraduation
Bombay Bunts Association (BBA) Bunts Institute for Higher Education
M. Com. (Advanced Accounting, Corporate Accounting and Financial Management)
Overview
A candidate for being eligible for admission to the Master Of Commerce course, shall have passed the examination for the degree of Bachelor of Commerce of this University (three years integrated course) of the degree of B. Com. (Old Course) of this University, or Bachelor of Commerce (Accounting and Finance) or B.com (Banking and Insurance) or B.M.S. degree examination or an examination of any other University recognized as equivalent thereto. M.Com. - Manual On Semester Based Credit and Grading System For Post Graduates (PG) Programmes Under The Faculty of Commerce.
M. Com. (Advanced Accountancy)
I.Introduction:
The Bachelor of Commerce is one of the traditional course. Students are given a wide range of subjects to choose. M.Com. Degree to equip the students to register to any specialized programme that would give them a competitive edge over others.
Ordinance 5977
A learner for being eligible for admission to the Post Graduate Programme i.e. Master of Commerce, shall have passed the examination for the degree of Bachelor of Commerce (three years / Six Semester integrated courses) or the degree B. Com. (old Course) or the other Semester based Programme i.e. Bachelor of Commerce (Banking & Insurance) or Bachelor of Commerce (Accounting & Finance) or Bachelor of Commerce (Financial Markets) or Bachelor of Management Studies (B.M.S.) of this University, or an examination of any other University recognized as equivalent thereto.
M. Com. I
|
No. of Courses |
Semester I |
Credits |
No. of Courses |
Semester II |
Credits |
|
|
1 |
Core Courses (CC) |
1 |
Core Courses (CC) |
|||
|
1 |
Strategic Management |
06 |
1 |
Research Methodology for Business |
06 |
|
|
2 |
Economics for Business Decisions |
06 |
2 |
Macro Economics concepts and Applications |
06 |
|
|
3 |
Cost and Management Accounting |
06 |
3 |
Corporate Finance |
06 |
|
|
4 |
Business Ethics and Corporate Social Responsibility |
06 |
4 |
E-Commerce |
06 |
|
|
Total Credits |
24 |
Total Credits |
24 |
|||
M.Com II
Course Contents:
|
No. of Courses |
Semester III |
Credits |
No. of Courses |
Semester IV |
Credits |
|
1 |
Elective Courses (EC) |
1 |
Elective Courses (EC) |
||
|
1,2 and 3 |
*Any one group of courses from the following list of the courses (Group – A/B/C/D/E) |
18 |
1,2 and 3 |
**Any one group of courses from the following list of the courses (Group – A/B/C/D/E) |
18 |
|
2 |
Project Work |
2 |
Project Work |
||
|
4 |
Project Work - I |
06 |
4 |
Project Work - II |
06 |
|
Total Credits |
24 |
Total Credits |
24 |
||
Note: Project work is considered as a special course involving application of knowledge in solving/ analyzing/ exploring a real life situation/ difficult problem. Project work would be of 06 credits. A project work may be undertaken in any area of Elective Courses
|
1 |
*List of group of Elective Courses (EC) for Semester III (Any Three out of Five) |
1 |
** List of group of Elective Courses (EC) for Semester IV (Any Three out of Five) |
|||
|
Group A: Advanced Accounting, Corporate Accounting and Financial Management |
||||||
|
1 |
Advanced Financial Accounting |
06 |
1 |
Corporate Financial Accounting |
06 |
|
|
2 |
Direct Tax |
06 |
2 |
Indirect Tax-Introduction of Goods and Service Tax |
06 |
|
|
3 |
Advanced Cost Accounting |
06 |
3 |
Financial Management |
06 |
|
|
4 |
Advanced Auditing |
06 |
4 |
International Financial Reporting Standards |
06 |
|
|
5 |
Financial Services |
06 |
5 |
Personal Financial Planning |
06 |
|
Scheme of Examination:
The performance of the learners will be evaluated in two components. One component will be the Internal Assessment component carrying 40% marks and the second component will be the Semester End Examination component carrying 60% marks.
Internal Assessment:
The Internal Assessment will consist of one class test of 40 marks for each course excluding projects.
Standard of Passing:
The learner to pass a course shall have to obtain a minimum of 40% marks in aggregate for each course where the course consists of Internal Assessment & Semester End Examination. The learner shall obtain minimum of 40% marks (i.e. 16 out of 40) in the Internal Assessment and 40% marks in Semester End Examination (i.e. 24 out of 60) separately, to pass the course and minimum of Grade D in the project component, wherever applicable to pass a particular semester. A learner will be said to have passed the course if the learner passes the Internal Assessment & Semester End Examination together.
Allowed to Keep Terms (ATKT)
A) Semester II
A learner shall be allowed to keep term for semester –II,
i) Notwithstanding, that he / she may not have appeared for Semester – I
ii) Or, irrespective of number of courses of failure in the Semester – I
B) Semester – III
A Learner shall be allowed to keep term for semester – III,
i) Notwithstanding, that the learner may not have appeared for the Examinations of Semester – I & or Semester –II, Or,
ii) Irrespective of number of courses of failure in the Semester – I and / or semester – II,
C) Semester – IV
A learner shall be allowed to keep term for semester – IV,
i) Irrespective of number of courses of failure in the Semester – I and / OR Semester – II, and / OR Semester – III,
ii) A learner is allowed to appear for semester – IV Examination but the result of semester – IV shall be kept in abeyanceunl the learner passes all courses of Semester – I, II, & III.