MASTER OF COMMERCE (M.Com)

 

1.           Admission to the Course

 

A candidate who is either a graduate from a recognised university or has passed the Final stage of Chartered Accountancy Course of ICAI (by whatever name called) shall be eligible for admission to M.Com Degree Course or on completion of BBA / B.Com through the ICAI route.

 

2.          Admission and Course Fee

 

          A student shall pay such fees for admission to the course as may be fixed from time to time.  The present fee for this course is Rs.15000/-.

 

3.          Course contents 

 

          A candidate shall be examined in the syllabus for each paper stated herein below as may be specified by the University.

 

First Year (Stage – I)

 

Code No	PAPER	Marks
M101	Marketing Management	100
M102	Human Resource Management	100
M103	Business Environment	100
M104	Financial Management	100
M105	Corporate Accounting	100

 

Second Year (Stage – II)

 

M106	Auditing	100
M107	Company Law	100
M108	Cost & Management Accounting	100
M109	Information Technology in Business	100
M110	Taxation	100

 

Total Marks: 1000

 

 

4.          Exemption of Papers 

 

Studentswho have already passed the Final stage examination of Chartered Accountancy Course of ICAI (by whatever name called) shall be eligible for exemption in respect of the following papers:

 

First Year (Stage – I)

 

Code No	PAPER	Marks
M104	Financial Management	100
M105	Corporate Accounting	100

 

Second Year (Stage-II)

 

M106	Auditing	100
M107	Company Law	100
M108	Cost & Management Accounting	100
M109	Information Technology in Business	100
M110	Taxation	100

 

 

5.          Admission to M.Com Examination

 

          A student shall be admitted to M.Com examination only if he:-

(i)                is registered/admitted to the M. Com Course

(ii)              has undergone a study course for a period not less than 9 months as may be specified by Board of Studies of ICAI from time to time as on the first day of the month in which examination is held by the Bharathiar University.

 

6.          Examination and related Fees

          

The examination fee as maybe prescribed by theBharathiar University from time to time shall be payable by the students to the university.

 

7.          Medium of Instruction

 

This programme shall be offered in the English medium. 

 

 

8.          Eligibility for Degree

 

The student shall be awarded M. Com degree by Bharathiar University if he/she has passed all papers stated hereinabove except those exempted as per clause 4, in view of having passed the Final stage examination of CA course of ICAI by whatever name called.

In case a student, having joined the M.com course, is not able to claim exemption in the papers stated in Clause 4 in its entirety, by reason of having not passed the CA Final Examination by whatever name called, he/she shall be eligible to sit in the remaining papers mentioned in Clause 3 and on passing the same as per the scheme of the University, shall be eligible to M.Com degree.

9.          Determination of Division /Grade

 

The marks obtained at Final stage of examination of ICAI (by whatever name called say Intermediate /Professional Education – II / Professional Competence Course) and the marks obtained in non-exempted papers conducted by the Bharathiar University shall form the basis for the determination of division for awarding the Degree. Further, in order to determine the Division, Scaling method shall be used wherever required.

 

 

 

 

 

10. Provision for existing Chartered Accountants

 

          In case an existing Chartered Accountant wants to get M.Com degree, he/she can apply through the institute and suitable exemptions will be given on comparing the papers completed by the CAs and the existing M.Com syllabus. The rest of the papers need to be completed to get the degree. They can be admitted as lateral entry students.