Acharya B School Bangalore Karnataka
- College
- Co - Education
- ESTD 2008
- Arts, Science & Commerce
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Master of Commerce(M.Com.)
Master of Commerce (M.Com )
Course
course is to impart to the Students, professional education and training in various aspects of business and its environment and provide them with opportunities to develop managerial and analytical skills in order to meet the challenges of business at the national and global level.
Duration
The course of study for M.Com, degree shall extend over a period of two years divided into 4 (four) semesters. Each Semester will be of 16 weeks or more duration with a minimum of 90 actual working days.
Eligibility
A candidate who has passed the B.Com/B.B.M/ BBS and BBA Degree examination of this University or of any other University recognized as equivalent thereto and has secured not less than 50% of the marks in the aggregate in all the Commerce subjects of Business Education in all the years (Examinations of the B.Com/BBM course) shall be eligible for admission to the course. In the case of SC/ST/Cat-I students and blind students the minimum percentage of marks required shall be less by 5%.
Scheme of Instruction
- In each semester there will be seven papers (including practicals)
- There will be 27contact hours per week. This includes practicals.
- Candidates are required to maintain record for computer practicals, which will have to be certified by the Chairman / Co-ordinator of the course, failing which students will not be permitted to take the end semester examination in that subject.
Attendance
Each course (theory/practical) shall be treated as an independent unit for the purpose of attendance. A student shall attend a minimum of 75% of the total instruction hours in a course (theory/practical) including tutorials and seminars in each semester. There shall be no provision for condonation of shortage of attendance and a student who fails to secure 75% attendance in a course shall be required to repeat that semester.
Medium of Instruction
The medium of instruction shall be English. However a candidate will be permitted to write the examination either in English or in Kannada.
Dissertation
Each student will choose business research project/live business problem in a business organization or industry, and prepare a dissertation report. He/she will formulate it as a research/consultancy problem, work under the guidance of a faculty member on it during the II & III semesters, prepare a report based on his/her work under the guidance of a faculty member and submit at the end of each semester. This will be evaluated for 150 marks. Project Dissertation guidance for a faculty member will involve a workload of 5 hours per week in a semester. Dissertation guidance of 8 students by a faculty member will be equivalent to the teaching of one paper per semester. Viva voce examination will be conducted for 50 marks by BOE.
Course Matrix
| FIRST SEMESTER | |||||||
| Paper | Subjects | Instruction
Hrs/Week |
Duration
of Exam
(Hrs) |
Marks | Credits | ||
| IA | Exam | Total | |||||
| 1.1 | Monetary System | 4 | 3 | 30 | 70 | 100 | 4 |
| 1.2 | International Business | 4 | 3 | 30 | 70 | 100 | 4 |
| 1.3 | Macro Economics for Business Decisions | 4 | 3 | 30 | 70 | 100 | 4 |
| 1.4 | Information Systems and Computers | 4 | 3 | 30 | 70 | 100 | 4 |
| 1.5 | Advanced Financial Management | 4 | 3 | 30 | 70 | 100 | 4 |
| 1.6 | Human Resource Management | 4 | 3 | 30 | 70 | 100 | 4 |
| 1.7 | Soft Core Communication Skills |
3 | 3 | 30 | 70 | 100 | 2 |
| Total of Credits | 26 | ||||||
| SECOND SEMESTER | |||||||
| Paper | Subjects | Instruction
Hrs/Week |
Duration
of Exam
(Hrs) |
Marks | Credits | ||
| IA | Exam | Total | |||||
| 2.1 | Indian Banking | 4 | 3 | 30 | 70 | 100 | 4 |
| 2.2 | Risk Management | 4 | 3 | 30 | 70 | 100 | 4 |
| 2.3 | Advanced E – Commerce & Mobile Commerce | 4 | 3 | 30 | 70 | 100 | 4 |
| 2.4 | Business Research Methods | 4 | 3 | 30 | 70 | 100 | 4 |
| 2.5 | Operations Research & Quantitative Techniques | 4 | 3 | 30 | 70 | 100 | 4 |
| 2.6 | Business Marketing | 4 | 3 | 30 | 70 | 100 | 4 |
| 2.7 | Soft Core Micro Finance |
3 | 3 | 30 | 70 | 100 | 2 |
| Total of Credits | 26 | ||||||
| THIRD SEMESTER | |||||||
| Elective - I Accounting & Taxation | |||||||
| Paper | Subjects | Instruction
Hrs/Week |
Duration
of Exam
(Hrs) |
Marks | Credits | ||
| IA | Exam | Total | |||||
| 3.1 | Common Paper Business Ethics & Corporate Governance |
4 | 3 | 30 | 70 | 100 | 4 |
| 3.2 | Corporate Financial Reporting | 4 | 3 | 30 | 70 | 100 | 4 |
| 3.3 | Accounting for Managerial Decision | 4 | 3 | 30 | 70 | 100 | 4 |
| 3.4 | Strategic Cost Management - I | 4 | 3 | 30 | 70 | 100 | 4 |
| 3.5 | Direct Taxes & Planning | 4 | 3 | 30 | 70 | 100 | 4 |
| 3.6 | Open Elective | 4 | 3 | 30 | 70 | 100 | 4 |
| Total of Credits | 26 | ||||||
| THIRD SEMESTER | |||||||
| Elective - II Finance & Banking | |||||||
| Paper | Subjects | Instruction
Hrs/Week |
Duration
of Exam
(Hrs) |
Marks | Credits | ||
| IA | Exam | Total | |||||
| 3.1 | Common Paper
Business Ethics & Corporate Governance |
4 | 3 | 30 | 70 | 100 | 4 |
| 3.2 | Financial Markets | 4 | 3 | 30 | 70 | 100 | 4 |
| 3.3 | Financial Services | 4 | 3 | 30 | 70 | 100 | 4 |
| 3.4 | Security Analysis | 4 | 3 | 30 | 70 | 100 | 4 |
| 3.5 | Portfolio Management | 4 | 3 | 30 | 70 | 100 | 4 |
| 3.6 | Open Elective | 4 | 3 | 30 | 70 | 100 | 4 |
| Total of Credits | 24 | ||||||
| THIRD SEMESTER | |||||||
| Elective - III System Management | |||||||
| Paper | Subjects | Instruction
Hrs/Week |
Duration
of Exam
(Hrs) |
Marks | Credits | ||
| IA | Exam | Total | |||||
| 3.1 | Common Paper
Business Ethics & Corporate Governance |
4 | 3 | 30 | 70 | 100 | 4 |
| 3.2 | Relational Database Management Systems | 4 | 3 | 30 | 70 | 100 | 4 |
| 3.3 | Data Communications and Networking | 4 | 3 | 30 | 70 | 100 | 4 |
| 3.4 | Enterprise Resource Planning | 4 | 3 | 30 | 70 | 100 | 4 |
| 3.5 | Systems Analysis and Design | 4 | 3 | 30 | 70 | 100 | 4 |
| 3.6 | Open Elective | 4 | 3 | 30 | 70 | 100 | 4 |
| Total of Credits | 24 | ||||||
| FOURTH SEMESTER | |||||||
| Elective - I Accounting & Taxation | |||||||
| Paper | Subjects | Instruction
Hrs/Week |
Duration
of Exam
(Hrs) |
Marks | Credits | ||
| IA | Exam | Total | |||||
| 4.1 | Common Paper
Commodity Market |
4 | 3 | 30 | 70 | 100 | 4 |
| 4.2 | Corporate reporting practices and Ind AS | 4 | 3 | 30 | 70 | 100 | 4 |
| 4.3 | Strategic Cost Management - II | 4 | 3 | 30 | 70 | 100 | 4 |
| 4.4 | Goods and Service Taxes | 4 | 3 | 30 | 70 | 100 | 4 |
| 4.5 | Dissertation | 8 | -- | Viva-Voice 50 |
150 | 200 | 8 |
| Total of Credits | 24 | ||||||
| FOURTH SEMESTER | |||||||
| Elective - II Finance & Banking | |||||||
| Paper | Subjects | Instruction
Hrs/Week |
Duration
of Exam
(Hrs) |
Marks | Credits | ||
| IA | Exam | Total | |||||
| 4.1 | Common Paper
Commodity Markets |
4 | 3 | 30 | 70 | 100 | 4 |
| 4.2 | Forex Management | 4 | 3 | 30 | 70 | 100 | 4 |
| 4.3 | International Financial Institutions & Markets | 4 | 3 | 30 | 70 | 100 | 4 |
| 4.4 | Banking Operations and Management | 4 | 3 | 30 | 70 | 100 | 4 |
| 4.5 | Dissertation | 8 | -- | Viva-Voice 50 |
150 | 200 | 8 |
| Total of Credits | 24 | ||||||
| FOURTH SEMESTER | |||||||
| Elective - III System Management | |||||||
| Paper | Subjects | Instruction Hrs/Week | Duration of Exam (Hrs) | Marks | Credits | ||
| IA | Exam | Total | |||||
| 4.1 | Common Paper
Commodity Markets |
4 | 3 | 30 | 70 | 100 | 4 |
| 4.2 | Artificial Intelligence | 4 | 3 | 30 | 70 | 100 | 4 |
| 4.3 | Distributed Computing and Applications | 4 | 3 | 30 | 70 | 100 | 4 |
| 4.4 | Data Mining and Data Warehousing | 4 | 3 | 30 | 70 | 100 | 4 |
| 4.5 | Dissertation | 8 | 3 | Viva-Voice 50 |
150 | 200 | 8 |
| Total of Credits | 24 | ||||||
