Master of Commerce

Master of Commerce

M.Com (2 Years) About the Programme

There shall be a full-time Master’s Degree Programmesme viz Master of Commerce (M.Com). The duration of the course shall be two years (i.e. two academic sessions). Each year shall be divided into two semesters (July – December & January – June). There shall be about 90 teaching days, across 16 weeks, in a semester. The examination shall be held in around December and May for the First / Third and Second/Fourth semesters, respectively, or as decided by the University.

  • A candidate for admission to M.Com Ist Semester must have passed B.Com. Examination of any recognized Indian or Foreign University with minimum 45% marks in aggregate, or B.A. with Economics or Mathematics, or B.Sc. with Mathematics or Economics with minimum 50% in aggregate, from a recognized Indian or Foreign University. Those appearing for their final examinations of Bachelor Degree Programmesme may also apply, provided, they can produce their result at the time of admission.
  • A candidate who has passed the previous examination for the degree of Master of Commerce of any other recognized University (following the Semester system) may also be admitted to the final examination provided that he has offered, for his previous examination, a course of an equivalent standard, with almost similar syllabus as is required for the previous examination of this University and has attended a regular course of study of one academic year.
  • A candidate who does not possess a commerce background in the qualifying class (i.e. graduation BA/B.Sc. shall be required to pass the qualifying course in Book- Keeping and Accountancy, by securing at least 18 marks out of 50. He shall not be awarded the M.Com. degree unless he/she qualifies this course. However, the marks secured in the qualifying examination shall not be added to his aggregate marks.
  • There shall be a maximum of 100 seats for the M.Com. Programmesme for Srinagar Campus and 60 seats for Tehri Campus. Reservation as per the Central Government Rules shall be applicable.
  • The candidates seeking admission to the course shall have to appear at a written test, a group discussion and an interview if and when conducted by the University. The written test shall generally carry questions related to comprehension (English language), Reasoning, General Awareness, Business and Finance Aptitude and Mathematics (Intermediate level).
  • Only those qualifying at the written test in the order of merit shall be called for interview and group discussion, which shall carry a maximum of 25 (Twenty five) marks each. The number of candidates called shall generally be equal to three times the number of seats available or as decided by the University.

The relative merit list for admission shall be prepared on the basis of all the three components as follows:

i) Written Test/ graduation marks (75%),
ii) Group Discussion (10%),
iii) Interview (15%).

The criterion for inviting students for the Group Discussion and Interview shall be the performance in written test, or a candidate’s previous academic record at Graduation level or both as decided by the University. While the final selection shall be on the basis of performance at the Interview and Group Discussion as well as the marks obtained at the written test.

Those qualifying in the final merit (after interview / group discussion) shall be eligible for admission. If some seats fall vacant, those in the subsequent order of merit (waiting list upto a cut off point to be decided by the department) shall be eligible for admission.

The examination of the course shall consist of six papers in each of the semesters   including, the project report and seminar/ viva-voce. Only seminars shall be evaluated internally, rest of the courses, including the project and the viva voce, shall be evaluated externally.

The maximum marks for each paper shall be 100 of which 40 marks shall be awarded on the basis of internal assessment in each paper excluding Project Report and seminar/ Viva-Voce (for which details have been provided ahead) and 60 marks kept aside for the end semester examinations. There shall be a maximum of 10 marks for attendance, 10 marks for assignments, 10 marks for midterm tests, and  10  marks for surprise test (overall 40 marks) under internal assessment.

This Programmes offers attractive career opportunities to its students in virtually every field of business as accounting and financial management are integral part of all forms of businesses.

Syllabus  M.Com                 Download Syllabus for M.Com

The Scheme of Courses along with their credits in the Programmesme shall be as follows:


M.Com.101:Corporate Financial Accounting3 Credits
M.Com.102:Management Principles and Practice3 Credits
M.Com.103:Business Environment3 Credits
M.Com.104:Managerial Economics3 Credits
M.Com.105:Computer Application in Business3 Credits
M.Com.106:Business Communication3 Credits


M.Com.201:Financial Management3 Credits
M.Com.202:Marketing Management3 Credits
M.Com.203:Human Resource Management3 Credits
M.Com.204:Research Methods & Statistics3 Credits
M.Com.205:Management Accounting3 Credits
M.Com.206:Legal Aspects of Business3 Credits
M.Com.207:Organizational Design, Development and Change(Self Study))3 Credits

Core Papers

M.Com.301:International Business3 Credits
M.Com.302:Management of Financial Services3 Credits
M.Com.303:Income Tax Law and Practice3 Credits

Elective Group:
The students have to opt one whole group as a major course and one paper from another group as a minor course

 Group A: Finance:

M.Com.304:Financial Markets and Institutions3 Credits
M.Com.305:Security Analysis and Portfolio Management3 Credits

Group B: Marketing

M.Com.306:Consumer Behaviour3 Credits
M.Com.307:Marketing Communications3 Credits
M.Com.308:E-Commerce (Self Study)3 Credits

Semester –IV
Core Paper :
M.Com.401:Project Planning & Evaluation3 Credits
M.Com.402:Project Report3 Credits
M.Com.403:Seminar and Viva Voce(Marks Equally Divided)3 Credits

Elective Group:
The students have to opt one whole group as a major course and one paper from another group as a minor course. Group selected by the student as major group in 3rd semester cannot be changed in the 4th semester.

Group A: Finance

M.Com.404:Risk Management and Insurance3 Credits
M.Com.405:International Financial Management3 Credits

Group B: Marketing

M.Com.406:Marketing of Services3 Credits
M.Com.407:International Marketing3 Credits
M.Com.408:Entrepreneurship Development(Self Study)3 Credits

Note: The detailed course outlines for each course, mentioned above is explained in download file of syllabus.

Career Opportunity with various corporate sector