Kavayitri Bahinabai Chaudhari
North Maharashtra University, Jalgaon
'A' Grade NAAC Re-Accredited (3rd Cycle)
FACULTY OF COMMERCE AND MANAGEMENT
Structure, Equivalence and Syllabus
of
Master of Commerce (M.Com.)
(CBCS Pattern)
(w.e.f.: 2021-22)
Choice Based Credit System
(Outcome Based Curriculum)
Kavayitri Bahinabai Chadhari North Maharashtra University, Jalgaon
'A' Grade NAAC Re-Accredited (3rd Cycle)
FACULTY OF COMMERCE & MANAGEMENT
Structure of
MASTER OF COMMERCE (M.COM.)
(CBCS) w.e.f. 2021-22
Summary of Distribution of Credits under CBCS Scheme
Sr. No. Type of Course Sem I Sem II Sem III Sem IV
1 Core 12 8 8 4
2 Core Elective 0 4 0 4
3 Skill Base 0 0 4 4
4 Discipline Specific Elective Course 4 4 4 4
5 Audit Course 2 2 2 2
Total 18 18 18 18
Total Credits = 72
List of Audit Courses (Select any ONE course of Choice from Semester II; Semester III and Semester IV)
Semester II Semester III Semester IV
(Choose One) (Choose One) (Choose One)
Semester I
Personality and Professional and Social
(Compulsory) Technology +
Cultural +
Value Added Course
Development Value Added Course
Course Course Course Course Course Course
Course Title Course Title
Code Title Code Title Code Code
AC- AC- AC-
Soft Skills Computer Skills Human Rights
201A 301A 401A
AC- Sport AC- AC- Current
Cyber Security
201B Activities 301B 401B Affairs
Practicing Seminar +
AC-101 AC- AC- Seminar + AC-
Cleanliness Yoga Review
201C 301C Review Writing 401C
Writing
Intellectual
AC- AC-
Music Property
201D 401D
Rights (IPR)
Kavayitri Bahinabai Chadhari North Maharashtra University, Jalgaon
'A' Grade NAAC Re-Accredited (3rd Cycle)
FACULTY OF COMMERCE & MANAGEMENT
Structure of
MASTER OF COMMERCE (M.COM.)
(CBCS) w.e.f. 2021-22
COURSE STRUCTURE WITH CREDIT
Semester I
Marks (Total 100)
Paper No Course Type Course Title Credits
Internal External
101 Core – I Economics of Industries-I 4 40 60
102 Core – II Strategic Management 4 40 60
103 Core – III Research Methodology 4 40 60
Discipline Specific Elective Course (DSE)
104 DSE Course 4 40 60
Specialization Paper –I
Compulsory Paper
AC-101 Audit Course 2 100 --
Practicing Cleanliness
Total Credit for Semester I: 16, Audit Course: 2 Credit = 18 Credits
Semester II
Marks (Total 100)
Paper No Course Type Course Title Credits
Internal External
201 Core – IV Economics of Industries-II 4 40 60
202 Core – V Case Studies in Strategic Management 4 40 60
Core Elective (Select Any One)
Core Elective – a) Investment and Wealth Management
203 4 40 60
I b) International Business
c) Advance Banking
Discipline Specific Elective Course (DSE)
204 DSE Course 4 40 60
Specialization Paper –II
Personality and Cultural Development
AC-201A - Soft Skills
Audit Course
AC-201 AC-201B - Sport Activities 2 100 --
(Choose One)
AC-201C - Yoga
AC-201D - Music
Total Credit for Semester II: 16, Audit Course: 2 Credit = 18 Credits
Semester III
Marks (Total 100)
Paper No Course Type Course Title Credits
Internal External
301 Skill Base Management Accounting- I 4 40 60
302 Core – VI Entrepreneurship Management 4 40 60
303 Core – VII Organizational Behaviour 4 40 60
Discipline Specific Elective Course (DSE)
304 DSE Course 4 40 60
Specialization Paper -III
Technology + Value Added Courses
Audit Course AC-301A - Computer Skills
AC-301 2 100 --
(Choose One) AC-301B - Cyber Security
AC-301C - Seminar + Review Writing
Total Credit for Semester III: 16, Audit Course: 2 Credit = 18 Credits
Semester IV
Marks (Total 100)
Paper No Course Type Course Title Credits
Internal External
401 Skill Base Management Accounting- II 4 40 60
402 Core – VIII Modern Retail Management 4 40 60
Core Elective (Select Any One)
Core Elective – a) Information System for Business
403 4 40 60
II b) Foreign Trade
c) Corporate Social Responsibility
Discipline Specific Elective Course (DSE)
404 DSE Course Specialization Paper –IV 4 40 60
or Project Report and Viva Voce
Professional and Social Value Added
Courses
AC-401A - Human Rights
Audit Course
AC-401 AC-401B - Current Affairs 2 100 --
(Choose One)
AC-401C - Seminar + Review Writing
AC-401D - Intellectual Property Rights
(IPR)
Total Credit for Semester IV: 16, Audit Course: 2 Credit = 18 Credits
List of Specialization Paper (Skill Based Course)
Paper No Course Title
A Advanced Accountancy
B Advanced Cost Accountancy
C Human Resource Management
D Marketing Management
E Supply Chain Management
Note:-
1. Students can opt for any one paper from elective list for paper number 203 in Sem-II,
and paper number 403 in Sem. IV.
2. Students who select special paper from the specialization list for Sem. I, it will continue
for Sem II, III & IV(Specialization Paper will be in progression)
3. In Sem IV, Special Paper IV, 404 student may opt for Project Report of 100 marks or
Theory paper (60+40). There shall be external Exam. (Viva-voce) of Project Report for 60
marks & 40 marks (Internal) for Project Report. Allocation of 60 marks viva-voce: 30
marks by External Examiner + 30 marks by Internal Examiner (Project Guide)
Kavayitri Bahinabai Chadhari North Maharashtra University, Jalgaon
'A' Grade NAAC Re-Accredited (3rd Cycle)
FACULTY OF COMMERCE & MANAGEMENT
Structure of
MASTER OF COMMERCE (M.COM.)
(CBCS) w.e.f. 2021-22
COURSE STRUCTURE WITH CREDIT
1. TITLE OF THE DEGREE
This degree shall be titled as Master of Commerce (M.Com.). This new curriculum shall
be effective from 2021-22
2. DURATION
The regular Post Graduate Full Time Course shall be of 2 Years duration; comprising of 4
Semesters through Theory papers, Assignments, Case Studies, Paper presentation, Project
report, Viva‐voce, and such other Continuous Evaluation Systems as may be prescribed,
in this respect, from time to time.
3. ELIGIBILITY FOR ADMISSION
The candidate must have passed three years’ Bachelor Degree in Commerce &
Management or equivalent thereto or as per Eligibility Rules framed by the North
Maharashtra University from Time to Time.
4. PATTERN & GRADING SYSTEM
4.1. English medium and Marathi medium are allowed as medium of Instructions for
study of subjects, except as otherwise prescribed in the programme (refer instructions).
4.2. The suggested curriculum comprises 16 papers including 11 elective papers, detailed
as under -
4.2.1. Compulsory Theory papers - 10 papers
4.2.2. Elective papers 02 papers with 6 options
(1 paper having 3 options each for two semesters)
4.2.3. Specialisation papers 04 papers with 5 options
(1paper having 5 options each for four semesters)
4.2.4. Students who selects a particular specialisation from among the 5 options at Sem. I,
shall have to continue with the same specialisation at the remaining semesters, namely,
Sem. II, Sem. III, and Sem IV.
4.2.5 A student can opt for a Project Report in place of the theory paper in a
Specialization paper number 404
4.3. Each semester will have 4 papers of 4 credits each, thus comprising 16 credits for
each Semester that is 64 credits for whole M. Com Degree Course
4.4. One credit for the theory course shall be of the 15 clock hours (Each course being
taught in the semester will be of 4 credits) that is each course will be of 60 hours.
4.5. Continuous evaluation of the students shall comprise the 60+40 pattern; where every
paper of 100 marks (4 credits), shall be divided as External evaluation of 60 marks and
internal continuous assessment of 40 marks.
4.6. The external assessment shall be based on written examination to be conducted by
the university at the end of the each semester.
4.7. The student shall not be allowed to appear for the semester examination unless the
Head of the Department /Principal of the College certifies completion of internal work,
regularity, practical etc. The College shall submit along with this certificate Internal
marks to the COE of the University.
4.8. CGPA system as devised by the University shall be applicable.
4.9. Continuous Internal assessment comprises one Class room test of 20 Marks and
Seminar (Using ICT) or Group Discussion of 20 Marks.
4.10. Continuous Internal assessment of Audit Course comprises Home Assignment/
Project Writing/Seminar/Research Paper/Research Article for 50 Marks and Oral/Group
Discussion/PPT Presentationfor50 Marks, i.e. Total 100 Marks.
4.11. Paper No. 203, and Paper No 403 (elective subjects) are not in progression.
4.12. Marathi medium for instructions and writing answers will be allowed except in case
of the following subjects:
(i) Advanced Accountancy
(ii) Advanced Cost Accountancy
(iii) Management Accounting
5. PASSING STANDARDS
5.1. In order to pass the examination, the candidate has to obtain at least 40% marks for each
head Separately, that is 24 marks out of 60 (External) and 16 marks out of 40 marks (Internal)
for all papers.
5.2. The student shall be allowed to keep the terms of the next year as per the University
rules.
6. GRADES:
6.1. Marks for each course would be converted into grade points as per Seven-Point grading
scale as stated in the following table.
Marks Range Out of Grade and Grade Grade Point
100 Description
75-100 O: Outstanding 6
65-74 A: Very Good 5
55-64 B: Good 4
50-54 C: Average 3
45-49 D: Satisfactory 2
40-44 P:Pass 1
0-39/ Absent F: Fail 0
6.2. Every paper carries maximum of 6 grade points. Similarly each paper carries 4 credit
points. Thus, each paper carries maximum of 24 CR x GP points.
6.3. One semester carries 4 papers of 24 CR x GP points each. Thus, every semester carries
maximum of 96 CR x GP points.
6.4. The M.Com programme consists of 4 semesters, each carrying 96 CR x GP points. Thus,
The M.Com programme in all carries maximum of 384 CR x GP points.
6.5. The grade point will be given on the basis of total marks (sum of mark obtained in
internal assessment and Semester examination) obtained by a student in a subject.
6.6. The CR x GP points earned in each course shall be calculated as –
Total CR x GP points = Grade points obtained (vide Table-1) x Credits for the course
6.7. Semester Grade Point Average (SGPA) –
6.7.1. The performance of a student in a semester is indicated by a number called SGPA.
SGPA is the weighted average of the grade points obtained in all courses registered by the
student during the semester. It shall be calculated as follows-
Where,
= the maximum number of credits prescribed for the ith course of a semester for which
SGPA is to be calculated
= grade point earned in the ith course
i = 1,2,3……n represent the number of courses in which a student is registered in the
concerned semester.
That is, =
SGPA is rounded up to two decimal places.
6.8. Final result
Up-to-date assessment of the overall performance of a student from the time of his/her first
registration is obtained by calculating a number called Cumulative Grade Point Average
(CGPA), which is a weighted average of the grade points obtained in all courses registered by
the student since he/she has been admitted to the M.Com course.
Where
= the number of credits earned in the jth course up to the semester
= grade point earned in the jth course.
A letter grade lower than E (i.e. grade point < 1) in a course shall not be taken into
consideration for the calculation of CGPA
j= 1, 2,3……m represent the number of courses in which a student is registered up-to the
semester for which the CGPA is to be calculated
The CGPA is rounded up to two decimal places.
6.9. The final grade earned shall be as per Table given below-
7. GUIDELINES FOR TEACHING
7.1. There shall be at least 60 lecture hours per semester per course. There shall be 15 weeks
of teaching before commencement of examination of respective semester.
7.2. There shall be 4 lectures of 60 minutes each per week per paper.
7.3. The semester workload is balanced with 4 full papers of 100 marks each semester. Thus
240 lecture hours are considered for teaching sessions including continuous assessment,
Examination work etc. as per UGC norms, and rules framed by the University.
7.4. Self-study shall be additional requirement besides the Class room learning. The Faculty
will have to exert a little extra for cultivating reading habits amongst the students.
7.5. The teaching method shall comprise a mix of Lectures, Case Study, Seminars, Group
discussions, Brain storming, Game playing, Interactions with Executives etc. so as to prepare
the students to face the global challenges. For this Audio-visual aids should be considered for
imparting and acquiring knowledge.
7.6. Case study method preferably shall be used wherever necessary & desired for the better
understanding by the students.
8. PRACTICAL TRAINING THROUGH PROJECT WORK
8.1. The Student is allowed to opt for Project Work as substitute to the Paper IV of
Specialisation (Paper No 404). In that case he/she shall not be required to appear for the
external/internal written exam of this paper. Instead he/she has to face the viva-voce as per
the rules of the University.
8.2. In the Fourth semester examination student has to do "Project Work" individually on the
basis of specialization. No group work is allowed in this. The topic shall be decided with
consultation and guidance of Internal teacher (Project Guide) of the College. The Project shall
be necessarily Research oriented, Innovative and Problem solving.
8.3. The college shall submit the detailed list of students with Project Titles, name of the
organization, & internal guide to the university before the prescribed date.
8.4. The student has to write a report based on the actual work done during the year at the
selected business enterprise, get it certified by the concerned teacher that the Project report
has been satisfactorily completed and submit TWO typed hard bound copies & one soft copy
in CD of the same to the Head of the department / Principal of the college.
8.5. One copy of the report submitted by the student shall be forwarded to the University by
the College before prescribed dated.
8.6. The project work will carry maximum 100 marks, of which internal teacher shall award
marks out of maximum 40 marks on the basis of project work done by the student as a
continuous assessment. Remaining marks shall be awarded out of maximum 60 marks by
examining the student during Viva-voce, by the panel of examiners consist of one external
examiner(to be appointed by the University) & internal guide..
8.7. No students will be permitted to appear for Viva-voce examinations, unless and until (s)
he submits the project report before the scheduled date.
8.8. Students have to prepare 10-15 minutes presentation based on project work which is
mandatory at the time of viva voce.
10. ELIGIBILITY OF THE FACULTY
As per norms fixed by UGC, Government of Maharashtra and North Maharashtra University.
