- Indian Accounting Standards – Financial Reporting
- Advanced Cost & Management Accounting
- Financial Mathematics
- Financial Environment
- Accounting & Financial Information System
- Managerial Communication
This Master’s degree in Commerce is designed to enhance the skills of the students and prepare them to face the industry. CMR University offers one of the best M.Com programmes in Bangalore, allowing students to develop their skills and knowledge in accounting, finance, banking, taxation and related areas. The programme also focuses on developing students’ entrepreneurial potential through unique pedagogy and practical approach.
2 Years (4 Semesters)
For admission to M.Com, the applicant must have passed Bachelor’s degree in Commerce, Business Administration or Management (B.Com./BBM/BBA) or any other equivalent qualification from any recognized university with not less than 50% of marks in aggregate. The minimum marks for the purpose of eligibility shall be forty-five percent (45%) in the case of applicants belonging to SC/ST and Cat I from Karnataka or as notified by the Government of Karnataka.
The University follows Choice Based Credit System (CBCS), which provides choice for students to select from the prescribed set of courses and earn credits. Students are awarded grades based on their performance for each courses in a semester and Semester Grade Point Average (SGPA), which is a measure of academic performance of a student in a semester. Cumulative Grade Point Average (CGPA) is used as a measure of overall cumulative performance of a student over all semesters. However, the CGPA is invariably calculated from second semester onwards to facilitate students to know their academic progress.
Every Programme has a prescribed Curriculum or the Scheme of Teaching and Evaluation. It prescribes all the courses/ laboratory/ other requirements for the degree and sets out the nominal sequence semester wise. Curriculum also includes SWAYAM and Massive Open Online Courses (MOOCs), offered by premier institutions. A student desirous of additional exposure to a course, without the rigors of obtaining a good grade, ‘audits’ a course that helps him to have an edge over others in placements.
The evaluation system to assess the student is comprehensive and continuous during the entire period of Semester, by the faculty who is teaching the course. Continuous Internal Evaluation (CIE) and Semester End Examination (SEE) constitute the major evaluations prescribed for each course, with only those students maintaining a minimum standard in CIE are permitted to appear in SEE of the course. CIE and SEE to carry 50% weightage each, to enable the course to be evaluated for a total of 100 marks, irrespective of its credits.
Before the start of the Academic session of each semester, a faculty may choose for his course Internal Assessment Test and a minimum of two of the following assessment methods with suitable weightage for each: Assignments (Individual and/or Group), Seminars, Quizzes, Group Discussions, Case studies/Case lets, Practical orientation on Design Thinking, Creativity & Innovation, Participatory & Industry-integrated learning, Practical activities / problem solving exercises, Class presentations, Analysis of Industry/Technical/Business Reports, Reports on Guest Lectures / Webinars / Industrial Visits, Industrial / Social / Rural projects, Participation in Seminars/ Academic Events/Symposia, etc. or any other academic activity.
The Semester End Examination for all the courses for which students registered during the semester shall be conducted at the end of each semester. Some of the courses, where the student performance is evaluated through CIE, may not have SEE.
The makeup examination facility shall be available to those students who have appeared and failed in the SEE in one or more courses in a semester.