L.S. Raheja College of Arts & Commerce

MCOM

Masters of Commerce (M.Com.)

Post Graduate Department was established in 2003-2004. In view of enabling the students to pursue higher studies and develop entrepreneurial skills\

Post-graduate programmes at LSRC

M.Com (Accountancy)
M.Com. (Management)
M.Com. (Banking & Insurance)

Objective

To provide breadth and depth of knowledge that is innovative, industry relevant and incorporates the latest thinking in business.
To develop skills in research and to promote entrepreneurial skills.
To give adequate exposure to the operational environment in the field of Advance Accountancy, Business Management, and Banking & Finance

Eligibility

O.5977: A learner for being eligible for admission to the Post Graduate Programme i.e. Master of Commerce, shall have passed the examination for the degree of Bachelor of Commerce (three years / Six Semester integrated course) or the degree B. Com. (Old Course) or the other Semester based Programmes i.e. Bachelor of Commerce (Banking & Insurance) or Bachelor of Commerce (Accounting & Finance) or Bachelor of Commerce (Financial Markets) or Bachelor of Management Studies (B.M.S.) of this University, or an examination of any other University recognized as equivalent thereto.

Fees Structure

	OPEN CATEGORY STUDENT		RESERVED CATEGORY STUDENTS
Particulars	PART I	PART II	PART I	PART II
Tuition Fees *	6000	6000	0	0
Library Fees	1000	1000	0	0
Gymkhana Fees	400	400	0	0
Other Fees/Extra Curricular Activity	250	250	0	0
University Exam Fees / Form Fee	1220	1220	0	0
Registration Fees	825	0	0	0
Disaster Relief Fund	10	10	10	10
Ashwamedha Fees	20	20	20	20
Admission Processing Fees	200	200	200	200
Utility Fees	250	250	0	0
Magazine Fees	100	100	0	0
ID Card & Library Fees	50	50	50	50
Group Insurance Fees ***	40	40	40	40
Student Welfare Fund	50	50	50	50
Development Fees	500	500	0	0
Vice Chancellors Fund	20	20	20	20
Uni. Sports & Cultural Activity	30	30	0	0
E-Charges	20	20	0	0
E-Suvidha	50	50	0	50
Computer Practicals	1500	1500	1500	1500
Marksheet Fee	100	100	0	0
Admission Form Fees	100	100	100	100
Convocation Fees	0	250	0	250
Refundable
Caution Money	150	0	150	0
Library Deposit	250	0	250	0
Total	13135	12160	2390	2240

Duration of Course

The duration of the course shall be six semesters spread over three years. The course shall consist of 29 theory papers and one project work in sixth semester to be completed in the Institution/Industry/Research organisation.

O.5978: The duration of the M. Com. Programme shall be of two years consisting of Four (04) Semesters. The examination for the Master of Commerce programme will be held at the end of every semester viz. Semester I, Semester II, Semester III and Semester IV. The Examinations for Semester I will be held in the Second half of the academic year in which the learner was admitted (i.e. October / November), Semester II examinations will be held in the Second half of the calendar year (April / May), Semester III examination will be held in the First Half of the Calendar year (October / November) and Semester IV End in the first half of the calendar year (April / May).
Every candidate admitted to the degree course in the constituent /affiliated college / recognized institution, conducting the course, shall have to register himself/herself with the University.

Subject Offered

M.Com Part I

No. of Courses	Semester I	Credits	No. of Courses	Semester II	Credits
1	*Core Courses (CC)*		1	*Core Courses (CC)*
1	Strategic Management	06	1	Research Methodology for Business	06
2	Economics for Business Decisions	06	2	Macro Economics concepts and Applications	06
3	Cost and Management Accounting	06	3	Corporate Finance	06
4	Business Ethics and Corporate Social Responsibility	06	4	E-Commerce	06
Total Credits		24	Total Credits		24

Scheme of Examination

Performance Grading & Passing Standard

Standard of Passing Examination

R.8468 : The learners to pass a course shall have to obtain a minimum of 40% marks in aggregate in the evaluation for each course where the evaluation of the course consists of Internal Assessment & Semester End Examination. The learners shall obtain minimum of 40% marks (i.e. 16 out of 40) in the Internal Assessment and 40% marks in Semester End Examination (i.e. 24 Out of 60) separately. A learner will be declared to have passed the course if the learner passes the Internal Assessment & Semester End Examination together.
R.8469 : In case of failed learner, exemption shall be granted in the course/s where the learners has obtained at least Grade 'E' (i.e. aggregate 40 marks) in that course as per the R.8468 of standard of passing.
O.5997 : The result of Semester IV shall be kept in abeyance (RLE) until the learner passes each of lower Semesters Examinations (i.e. Semester I, II and III).
O.5998 : The calculation of CG of each of the course/s in each semester as well as calculation of GPA and SGPA of the Semester I, Semester II, Semester III and Semester IV shall be on the basis of following table :-

Grade	Marks	Grade Points	SGPA/ CGPA
O	70 & above	7	7 & Above
A	60 to 69.99	6	6 to 6.99
B	55 to 59.99	5	5 to 5.99
C	50 to 54.99	4	4 to 4.99
D	45 to 49.99	3	3 to 3.99
E	40 to 44.99	2	2 t0 2.99
F (Fail)	39.99 & below	1	1 to 1.99

O.5997 : A successful learner i.e. the learner who has passed all the courses of each of the Semester I, Semester II, Semester III and Semester IV shall be awarded grades shown in table:

Grade	Marks	Grade Points	SGPA/ CGPA
O	70 & above	7	7 & Above
A	60 to 69.99	6	6 to 6.99
B	55 to 59.99	5	5 to 5.99
C	50 to 54.99	4	4 to 4.99
D	45 to 49.99	3	3 to 3.99
E	40 to 44.99	2	2 t0 2.99
F (Fail)	39.99 & below	1	1 to 1.99

PROMOTION FROM SEMESTER I TO SEMESTER II, FROM SEMESTER II TO SEMESTER III AND FROM SEMESTER III TO SEMESTER IV :

O.5979 : A learner who has kept terms satisfactorily for Semester I of the course shall be permitted to keep terms for Semester II of the course not withstanding that he/she may not have appeared for the Semester I Examination or failed thereat.

O.5980 : A learner who has kept terms satisfactorily for Semester I & Semester II of the course shall be permitted to keep terms for Semester III of the course notwithstanding that he/she may not have appeared for the Semester I & Semester II examination or failed thereat.

O.5981 : A learner who has kept terms satisfactorily for Semester III of the course shall be permitted to keep terms for Semester IV of the course notwithstanding that he/she may not have appeared for the Semester III examination or failed thereat.

O.5982 : However, no learner will be allowed to appear for Semester IV examination, unless he/she has passed all the courses of Semester I & II examination previously. O.5983:The result of Semester IV shall be kept in abeyance (RLE) until the learner passes each of lower Semesters Examinations (i.e. Semester I, II and III).

O.5984 : The result of Semester IV Examination of M.Com. Programme will not be declared of such learner/s who has not obtained their Degree (Convocation) Certificate of the Bachelor's Programme earlier from their concerned College/ Institution / University as applicable.

IMPROVEMENT OF RESULTS :

O.5985 : A learner who is declared to have passed in Semester I examination will not be allowed to reappear for the Semester I Examination for improvement of his/her result.

O.5986 : A learner who is declared to have passed in Semester II examination will not be allowed to reappear for the Semester II Examination for improvement of his/her result.

O.5987 : A learner who is declared to have passed in Semester III examination will not be allowed to reappear for the Semester III Examination for improvement of his/her result.

O.5988 : A learner who is declared to have passed in Semester IV examination will not be allowed to reappear for the Semester IV Examination for improvement of his/her result.

O.5989 : Notwithstanding anything contained in Regulations mentioned above a learner/s who appears for Semester I, Semester II, Semester III or Semester IV Examination of the Master of Commerce Programme and gives a declaration in writing to the University through the Head of the Department/Principal of the College/Head of the constituent recognized institution through which he is appearing for examination, to the effect "to consider null and void the results of the Semester I or Semester II or Semester III or Semester IV examination", as the case may be, within one week from the date of conclusion of the examination concerned, if he/she does not obtain the following in the Semester concerned:-

The overall grade laid down for the award of a grade B at the Examinations of the semester concerned at the M. Com. Programme
OR
At least grade B (55% marks or grade points 05) on the aggregate (which is a requirement at the Master's degree examination laid down for by the University Grants Commission for the appointment of a teacher)
OR
The GPA laid down for the award of overall grade A at the Examination of M. Com.programme.

In this case if he/she does not obtain the grade in the concerned Semester as specified in (a), (b) or (c) as the case may be, the result of such learner shall be declared as null and void, marks statement will not be provided and examination fees will not be refund

Norms for Promotion to next semester

Additional Examination

A.T.K.T Exam

Procedure to apply for ATKT and Additional Exam

Procedure and Punishments to deal with use of Unfair Means

Students resorting to the use of unfair means during the examinations conducted by the College on behalf of the University or by the University are requested to note that the minimum punishment recommended by the University (vide circular no. UG / 139 OF 2001 DATED 23RD APRIL 2001) is “Annulment of the performance of the Student at the University / College / Institution Examination in full”. The above action is recommended in case the student is found in possession of the copying material. If it is established that he/she has actually copied from the material, the recommendation is “Exclusion of the student from the University or College or Institution Examination for one additional examination”. The above referred circular is available with the Examination Committee for your reference.

Copy of the circular is available on the college website http://lsraheja.org and also Chairperson of the Examination Committee and Chairperson of the Unfair Means Inquiry Committee.

STUDENTS ARE REQUESTED NOT TO RESORT TO USE OF UNFAIR MEANS

Unfair-means

Faculty

The faculty members of the department brings with them rich experience and excellent academic record, their wide exposure aids the students to aspire for reaching new heights.

Sadhana Education Society's