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News Update:

Admission open for 2025-2026 Academic year           

M. Com Finance And Taxation

At the end of two year M. Com Finance And Taxation programme, the students will be able to:-

  • PO 1- Enhancing the horizon of knowledge so as to enable the learners to carry out qualitative research and pursue academic or professional careers.
  • PO 2- Developing problem analysis skills and knowledge and applying the same in real life situations.
  • PO 3- Using research knowledge and aptitude acquired in the course of study for solving socially relevant problems
  • PO 4- Understanding the role and applicability of knowledge acquired in the context of society, environment and sustainable development sticking on to the ethics and values.
  • PO 5- Developing effective communication skills and ability to work in teams by strengthening group dynamics
  • PO 6- Fostering ability to engage in lifelong learning, demonstrating empathetic social concern, contributing to the development of the nation, by making sure of awareness gained on various issues.

At the end of M. Com Finance And Taxation programme the students will be capable of managing all the activities of an organization:-

  • PSO 1- Inculcating managerial skills and theoretical knowledge for managing business units with special focus on functional areas of business and management.
  • PSO 2- Imparting advanced accounting knowledge and skills and provide awareness regarding latest developments in the field of accounting.
  • PSO 3- Enabling learners to acquire advanced theoretical knowledge on research methods and techniques and also developing capabilities in the application of research in solving business related problems.
  • PSO 4- Acquisition of expertise in specialized fields like finance, taxation, marketing, management and information technology.
  • PSO 5- Development of quantitative aptitude and analytical skills of the learner.
  • PSO 6- Facilitates learners to pursue a career in professional areas of commerce and management such as taxation, financial services, consultancy etc.

After completing each course under two year M. Com Finance And Taxation programme the students will be able :-

SEMESTER 1

  • Specialised Accounting CM010101

    • CO1- Providing an in-depth understanding about theoretical and practical aspects of major Accounting Standards to apply the same in different practical situations.
    • CO2- Ascertain the value of goodwill and value of companies based on the value of shares and compare the real value of shares and with the market prices and identify the mispricing.
    • CO3- Indepth understanding about the determination of purchase consideration the event of amalgamation and to prepare post amalgamation financial statements
    • CO4- Develop a clear understanding about different types of NBFCs, their provisioning norms and to understand the concept of NAV of mutual funds through its computation.
    • CO4- Acquaint with the theoretical aspects of emerging areas in accounting

  • Organisational Behaviour CM010102

    • CO1 - Basic understanding about the concepts of organisation behaviour.
    • CO2 - A very good understanding about individual behaviour, personality and motivation.
    • CO3 - Imparting deep understanding about group behaviour and leadership related to Organisational behaviour.
    • CO4 - Add the knowledge base of the learner regarding change management and deal with stress.
    • CO5 - Impart knowledge about the role of organisational culture and conflict on organizational behavior.

  • Marketing Management CM010103

    • CO1 -The learner should have a basic understanding about concepts like customer centricity, CRM,value chain and customer delight.
    • CO2 -The learner should get a clear understanding about the market segmentation process and its applications in marketing strategies.
    • CO3 - Develop an idea about consumer behaviour and its impact.
    • CO4 - Good understanding about product line,product mix, brand equity, brand identity, brand personality and brand image.
    • CO5 -Develop sound ideas regarding services marketing and service quality.

  • Management Optimisation Techniques CM010104

    • CO1 - Develop theoretical understanding about various business optimisation models.
    • CO2 - Ability to develop Linear Programming Models for business problems and solve the same.
    • CO3 - Application of Linear Programming in the areas of transportation and assignment.
    • CO4 - Develop decision making skills under uncertainty, risk and replacement of assets.
    • CO5 - Understand and apply network analysis techniques for project implementation.

  • Methodology for Social Science Research CM010105

    • CO1 - Develop a thorough understanding about the basic concepts of social science research.
    • CO2 -After completing this module, the learner should be able to formulate a research design.
    • CO3 -After studying the theoretical aspects of sampling design, the learner should be able to draw a sampling design.
    • CO3 -Detailed knowledge about the instrument development, its validation and different forms of scaling.
    • CO3 -Understand the technique of research reporting.

SEMESTER 2

  • Strategic Management CM010205

    • CO1 - Students could make decisions according to the Business situations.
    • CO2 - Learned basic Strategic Management Techniques
    • CO3 - Students gained power to think about Environmental Analysis
    • CO3 - Learned about Strategic Planning.
    • CO3 - Enabled students to think on Strategic Implementations.

  • Advanced Corporate Accounting CM010201

    • CO1 - Learned about Holding Companies and Subsidiary Companies.
    • CO2 - Learned about Double Account System
    • CO3 - Students gained power to think about International Accounting Framework
    • CO4 - Learned about Modes of Liquidation.
    • CO5 -Enabled students to solve Voyage Accounts and Hotel Accounts.

  • Human Resource Management CM010202

    • CO1 - Acquaintance with basic concepts of HRM and performance appraisal.
    • CO2 - Understanding about human resource development, stress management and work life management
    • CO3 - High level knowledge about various aspects of training.
    • CO4 - Understanding about various aspects of industrial relations so as to evaluate the real cases of industrial relations
    • CO4 - Understanding about HR outsourcing HR accounting and HR audit

  • Quantitative Techniques CM010204

    • CO1 - This course intends to give understanding about the applications of quantitative techniques.
    • CO2 - After learning this course, the student should be in a position to identify appropriate parametric tests for testing the hypotheses.
    • CO3 - The learner should be equipped with the skills to identify the most suitable non parametric test for testing a hypothesis.
    • CO4 - The learner should be equipped with the skills to apply the principles of SQC
    • CO4 - The learner should be equipped with the skills to apply the principles of multivariate Analysis

  • International Business and Finance CM010203

    • CO1 - Students could make decisions according to the International Business situations.
    • CO2 - Learned International Investment Management Techniques
    • CO3 - Students gained power to think about International Business Environmental Analysis
    • CO3 - Learned about International Economic Institutions.
    • CO3 - Enables students to think on the Global Regulatory Environment.

SEMESTER 3

  • Security Analysis and Portfolio Management CM010303

    • CO1 - Students could make decisions according to the Financial Market situations.
    • CO2 -Learned basic investment techniques by learning various security analysis and portfolio management activities.
    • CO3 - Students gained power to think about investing in various Financial Market Avenues.
    • CO4 - Students could find out various Investment Avenues in Money Markets.
    • CO4 - Enabled students to think on the investor status in the society.

  • Income Tax - Law and Practice CM010302

    • CO1 - Acquire knowledge regarding the basic concepts of Income Tax.
    • CO2 - Able to compute the income from salary and house property.
    • CO3 - Determine taxable profit of a business or profession.
    • CO4 - Able to compute capital gain and income from other sources. Understand,
    • CO5 - Able to calculate Gross Total Income of an individual. Understand,
    • CO5 - Learners shall be able to determine eligible deductions and compute Taxable Income and tax liability of an individual.

  • Indirect Tax Laws CM800301

    • CO1 - Understand the basic concepts of the Goods and Services Tax
    • CO2 - Develop a clear idea about the levy and collection of tax and tax credit
    • CO3 - Develop the knowledge about the provisions regarding registration, preparations of books of accounts and filing of returns under the Act
    • CO4 - Understand about the powers of GST authorities regarding inspection, search and seizure
    • CO5 - Basic understanding about the Customs Law in India.

  • Strategic Financial Management CM010301

    • CO1 - Learn the theoretical foundations of financial management and financial management decisions. Evaluate the feasibility of different options regarding discount, credit period, storage cost etc related to current assets and current liabilities and estimate working capital requirements.
    • CO2 - Evaluate long term proposals and evaluate the risk associated with long term investment.
    • CO3 - Evaluate the decisions regarding leasing of capital assets.
    • CO4 - Evaluate and compare the performance of business entities.

SEMESTER 4

  • Advanced Cost Accounting CM010401

    • CO1 - To enables the students to understand process costing
    • CO2 - To learn about the higher application of marginal costing
    • CO3 -To know the application of budget and budgetary control
    • CO4 - To equip the learner to understand the different techniques of standard costing
    • CO4 -To learn about cost ledger

  • Income Tax Assessment & Procedure CM010402

    • CO1 - To understand the provisions and income tax computation of a firm including partnership firms, AOP/BOI.
    • CO2 - To Understand the procedure for computation of income and Tax liability of Co-operative Societies.
    • CO3 - To Understand the procedure for computation of income and Tax liability of HUF.
    • CO4 - To Understand the procedure for computation of income and Tax liability of companies.
    • CO5 - To Acquaint with the provisions of Tax Planning of different heads of Income.

  • Derivatives and Risk Management CM800401

    • CO1 - Knowledge about the derivative market in India, its evolution, types, players, risks involved and basic quantitative foundations
    • CO2 - Analyse the implications of Risk in the perception of individuals and Institutions and measurement of risks
    • CO3 - Understand and explain the concept of forward market and its function
    • CO4 - Analyse the operation and pricing of various types of futures
    • CO5 - Understand the concepts and methodology of option trading and apply the models of pricing the option contracts
    • CO5 - Develop an idea of exchanges through swaps

  • Personal Investment and Behavioural Finance CM800402

    • CO1 - Understand the meaning and significance of financial literacy, Financial Discipline & Financial Competency, the role of family and parents in financial socialization
    • CO2 - Understand and Evaluate the Significance of savings on financial destiny and it relationship with Consumerism and to understand the different elements/steps in Personal Financial Planning to attain Financial Well Being and Evaluate the different retail investment avenues
    • CO3 - Know the meaning of Behavioural Finance, its evolution and related theories
    • CO4 - To understand different Heuristics, Biases and other Irrational Investment Behaviors
    • CO5 - Understand the relationship between biases and to adopt techniques to lower the impact of biases

Eligibility Criteria