M.Com. Semester scheme

Semester – I

Compulsory Subjects

ABS 101 Business Mathematics and Statistics

ABS 102 Direct Tax

ABS 103 Advanced Cost Accounting


Optional Subjects (any three)

ABS-A-01 Management & Operational Audit

ABS-A-02 Financial Reporting

ABS-A-03 Tax and Audit Practical

ABS-A-04 Information System & Accounting


Semester – II

Compulsory Subjects

ABS 201 Advanced Business Statistics

ABS 202 Tax Planning & Management

ABS 203 Advanced Corporate Accounting


Optional Subjects (any three)

ABS-B-01 Security Analysis

ABS-B-02 Financial Services

ABS-B-03 Operations Research- Optimisation Techniques

ABS-B-04 Computerised Accounting


Semester – III

Compulsory Subjects

ABS 301 Advanced Management Accounting

ABS 302 Goods & Service Tax (GST)

ABS 303 Research Methodology


Optional Subjects (any three)

ABS-C-01 Operation Research for Decision Making

ABS-C-02 Financial & Commodity Derivatives

ABS-C-03 Cost Audit

ABS-C-04 Portfolio Management


Semester – IV

Compulsory Subjects

ABS 401 Advanced Auditing

ABS 402 Accounting for Service and Government Sector

ABS 403 Cost Management for Decision Making


Optional Subjects (any three)

ABS-D-01 Strategic Financial Management

ABS-D-02 Project Planning & Management

ABS-D-03 Accounting Standards

ABS-D-04 Dissertation


Degree Requirements

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