A
Section – A:
Answer any Seven Questions out of Ten. Each Question Carries Two Marks (7×2=14)
School of Commerce
Vision & Mission
Our Vision
To Inculcate Knowledge, Skills and Abilities of Commerce Students in building sustainable local and global business operation.
Our Mission
01
By fostering critical thinking, innovation and ethical values in decision making.
02
By providing experiential learning opportunities through internship and industry partnership.
03
By collaborating with industries for academic and professional growth.
04
By developing safe and inclusive learning eco system to meet academic industry standard and expectation.
B.Com
B.Com is an undergraduate course that builds foundational knowledge in commerce, accounting, taxation, and finance.
M.Com
M.Com is a postgraduate course that develops advanced knowledge in commerce, accounting, finance, and business research.
About the B.COM Department
The Department of Commerce at Don Bosco Institute of Management Studies & Computer Applications (DBIMSCA) is committed to providing quality education that prepares students for the dynamic and evolving world of commerce, business, finance, and entrepreneurship.
The Department offers a comprehensive learning environment that combines strong academic foundations with practical exposure and professional skill development. The curriculum introduces students to key areas such as accounting, management, human resource management, business environment, entrepreneurship, taxation, finance, and marketing, enabling them to develop a broad understanding of the business world.
At DBIMSCA, we believe that commerce education should go beyond textbooks and examinations. Our teaching-learning practices encourage critical thinking, problem-solving, communication, teamwork, creativity, and ethical decision-making. Students are provided opportunities to connect theoretical concepts with real-world business practices through seminars, workshops, skill-development initiatives, industry exposure, projects, and other experiential learning activities.
The Department also encourages students to develop an entrepreneurial mindset and prepares them for diverse career pathways in business, finance, accounting, taxation, banking, corporate organizations, and higher professional education. Students aspiring to pursue professional qualifications and higher studies such as CA, CS, MBA, M.Com, and related programmes are supported through a strong academic foundation.
With a focus on academic excellence, employability, entrepreneurship, ethical values, innovation, and holistic development, the Department of Commerce strives to nurture confident and responsible graduates who can contribute meaningfully to the business community and society.
Vision, Mission & Core Values
Vision
To Inculcate Knowledge, Skills and Abilities of Commerce Students in building sustainable local and global business operation.
Mission
- By fostering critical thinking, innovation and ethical values in decision making.
- By providing experiential learning opportunities through internship and industry partnership.
- By collaborating with industries for academic and professional growth.
- By developing safe and inclusive learning eco system to meet academic industry standard and expectation.
Core Values
The Department of Commerce is committed to nurturing knowledgeable, ethical, responsible, and professionally competent graduates. Our core values guide our teaching, learning, research, and engagement with society and the business community.
Academic Excellence
We strive for excellence in teaching, learning, research, and academic achievement while encouraging students to pursue continuous improvement.
Integrity and Ethics
We promote honesty, transparency, accountability, and ethical conduct in academic, professional, and personal life.
Professional Competence
We equip students with the knowledge, skills, and competencies required to succeed in commerce, business, finance, management, and related professional fields.
Innovation and Entrepreneurship
We encourage creativity, innovation, entrepreneurial thinking, and the ability to identify opportunities and develop sustainable solutions.
Student-Centric Learning
We place students at the centre of the learning process and provide opportunities for practical learning, skill development, leadership, and personal growth.
Social Responsibility
We encourage students to become socially responsible citizens who contribute positively to their communities and the nation.
Critical Thinking and Problem Solving
We develop analytical, decision-making, communication, and problem-solving abilities to help students respond effectively to real-world business challenges.
Industry and Global Perspective
We promote awareness of contemporary business practices, technological developments, industry requirements, and the changing global economic environment.
Teamwork and Collaboration
We foster mutual respect, cooperation, teamwork, and collaborative learning among students, faculty, industry, and the wider community.
Lifelong Learning
We cultivate curiosity and a commitment to continuous learning, enabling students to adapt to changing professional and technological environments.
CO’s and PO’s : CO Attainment
Attainment of POs and COs are evaluated.
Course outcomes, specifically, are carefully formulated predictions about what students are expected to achieve by the end of each course.
These outcomes are strategically developed to support and enhance the attainment of POs and PSOs, forming the core of our curriculum’s effectiveness.
Each method is designed to gather comprehensive data on student learning and achievement, thereby facilitating continuous improvement in instructional and program delivery.
Direct Assessment Methods are employed to obtain quantifiable evidence of student learning directly related to specific course outcomes.
These methods include: Internal Assessment Tests: Assignments: (integral to our continuous comprehensive evaluation system)
Internal assessments, including projects and assignments, account for 20% of the total marks, while semester end examinations contribute 80%.
This structure ensures a balanced approach, capturing both the breadth and depth of student learning and facilitating the direct measurement of CO attainment.
Value-Added Programmes and Courses
The Department of Commerce at DBIMSCA offers a range of value-added courses designed to enhance students’ academic knowledge, practical skills, and career readiness. These programmes provide hands-on exposure to industry-relevant tools and professional concepts beyond the regular curriculum.
Key offerings include Tally, Advanced Excel, Accounting Concepts, Statistical Tools, and CA-CMA- CS oriented courses, helping students strengthen their technical, analytical, accounting, and professional competencies. Through these initiatives, the department aims to bridge the gap between classroom learning and industry requirements while preparing students for higher studies, professional courses, and diverse career opportunities.
NISM Certification Courses
The Department of Commerce at DBIMSCA provides students with opportunities to pursue NISM (National Institute of Securities Markets) certification courses, enabling them to gain industry-relevant knowledge and skills in the areas of securities markets, financial services, investments, and financial literacy
These certification-oriented programmes help students understand capital markets, investment products, securities regulations, risk management, and financial market practices. The courses provide valuable exposure to the financial-services industry and support students in preparing for careers in banking, finance, investment, securities markets, and related professional fields.
Student Progression to Higher Education
The Department of Commerce at DBIMSCA encourages and supports students in pursuing higher education and professional qualifications after graduation. Students are guided towards suitable academic and career pathways based on their interests and aspirations.
Graduates are encouraged to pursue programmes such as M.Com, MBA, CA, CMA, CS, ACCA, CFA, and other professional and postgraduate courses offered by reputed institutions in India and abroad.
Through academic guidance, career counselling, value-added courses, and professional development initiatives, the department helps students build the knowledge, skills, and confidence required to pursue advanced studies and successful professional careers.
Centre of Excellence
The Department of Commerce at DBIMSCA is committed to promoting excellence in commerce education through focused learning, skill development, practical training, and industry-oriented initiatives. The Centre of Excellence serves as a platform for students to enhance their knowledge and competencies in emerging areas of commerce, accounting, finance, analytics, taxation, and business.
The Centre facilitates expert sessions, workshops, training programmes, certification courses, industry interactions, professional development activities, and experiential learning opportunities. It encourages students to apply their academic knowledge to real-world business situations and develop the skills required for higher education, professional qualifications, entrepreneurship, and employment.
Through the Centre of Excellence, the department aims to foster innovation, critical thinking, professional competence, research orientation, and continuous learning, enabling students to become industry-ready and responsible professionals.
M.COM Department Objective
The Master of Commerce (M.Com.) programme is designed to provide students with comprehensive knowledge of commerce, accounting, taxation, finance, and banking systems by integrating theoretical concepts with practical applications relevant to the contemporary business environment. The programme equips students with professional competencies required in accounting, taxation practice, financial analysis, banking operations, auditing, and regulatory compliance. It aims to develop analytical thinking, quantitative reasoning, and financial decision-making abilities to address complex business and economic challenges effectively. The curriculum also fosters research aptitude through exposure to research methodology, data analysis techniques, and academic writing, enabling students to undertake scholarly and industry-oriented research. Further, the programme inculcates high standards of ethics, corporate governance, sustainability, and legal compliance in financial and accounting practices. By enhancing employability in corporate, banking, taxation, and financial services sectors, the programme also encourages entrepreneurship, innovation, and lifelong professional development.
Eligibility for Admission
A candidate who has passed the B.Com./B.B.A./BMS 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 shall be eligible for admission to the course. In case of SC/ST/CAT-1 students and PWD Students, there will be relaxation of 5% in the minimum required percentage of marks.
Why choose DBIMSCA for M.Com?
At DBIMSCA, we provide progressive and quality education.
Our M.Com program is designed to develop globally competent commerce professionals with analytical, managerial and research skills by imbibing moral values to meet industry and academic challenges.
MOOC Course & Certification Programme
The student has to undergo a certification course in any MOOC platform such as SWAYAM, NPTEL, AICTE, CEC of 8 Weeks / 12 Weeks / 16 Weeks Programme at the beginning of the 1st semester, submit the certificate at the end of 2nd Semester examinations, which is compulsory.
Certification Programme: The student must undergo a Skill-based Training Certification Course from FKCCI / MSME / SME / KSSIC / KASSIA / BCIC and submit the certificate within 3rd Semester examinations to the Head of the department of PG Studies. The allotment of the skill-based training program is at the beginning of the 3rd semester, and proper time allocation in the college timetable.
Student Progression to Higher Education – M.Com
Examples of Higher Education After M.Com
- Ph.D. in Commerce / Management / Finance
- M.Phil. where applicable
- MBA / PGDM
- LL.B. / LL.M.
- Professional courses: CA, CMA, CS, ACCA, CFA
- Specialised certifications and advanced programmes
- Postgraduate or international programmes in Finance, Accounting, Banking, Taxation and Business Analytics
Program Outcome
Technical Outcomes
PO1: Advanced Knowledge of Accounting and Finance
Demonstrate advanced knowledge and application of accounting and financial principles in complex business scenarios.
PO2: Proficiency in Research Methodologies
Apply advanced research methodologies to conduct rigorous business research and analyze economic trends.
PO3: Expertise in Business Analytics
Utilize business analytics tools and techniques to interpret data and support strategic business decisions.
PO4: Knowledge of International Business
Understand and apply concepts of international business and global trade to manage cross-border operations.
Practical Exposure
Include professional tools, development workflows, teamwork, project documentation and basic agile practices.
Professional Outcomes
PO5: Effective Communication and Presentation Skills
Develop the ability to communicate complex business concepts and present research findings clearly and effectively
PO6: Ethical Awareness and Corporate Governance
Demonstrate a commitment to ethical practices and corporate governance in business operations.
PO7: Strategic Leadership and Management Skills
Develop strategic leadership and management skills to lead organizations and drive business success.
Adaptability and Lifelong Learning
Demonstrate adaptability to evolving business environments and a commitment to continuous learning and professional development.
PO9: Teamwork and Collaboration
Exhibit the ability to work effectively in teams and contribute to collaborative projects in diverse business environments.
Examination Instructions
1. 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.
2. Registering for the Examination
A candidate shall register for all the papers of a semester when he appears for the examination of that semester for the first time.
There shall be a University examination at the end of each semester. The maximum marks for the university examination in each paper shall be 100 as shown below: For subjects having practical examination (Advanced Research Methodology) theory examination will remain for 70 Marks, but in the place of Internal Assessment, Practical examination will be conducted, the marks allotment is as follows: End Semester Practical Examination 10 Marks Record 10 Marks
- Viva-Voce Examination 05 Marks
- Attendance 05 Marks
Each semester will normally have six (Hardcore) and one (soft core) paper and each shall be for 100 marks.
The composition of theory and internal assessment marks for each paper will be 70 and 30 respectively.
|
Scheme of Course Examination: Particulars |
Duration | Internal Assessment | Theory Examination | Total Marks |
|---|---|---|---|---|
| Subject without M.Com Practicals |
2 years, (4 Semesters) |
30 | 70 | 100 |
Examination Scheme
Question Paper Pattern:
B
Section – B:
Answer any Four Questions out of Six. Each Question Carries Five Marks (4×5=20)
C
Section – C:
Answer any Two Questions out of Four. Each Question Carries Twelve Marks (2×12=24)
D
Section – D: (Compulsory Skill-based Question on Subject / Paper)
Skill-based Question (1×12=12)
M.Com – Centre of Excellence (CoE)
A Centre of Excellence (CoE) for M.Com is a dedicated academic platform within the M.Com department that focuses on advanced learning, industry exposure, research, innovation, skill development, and professional excellence in Commerce, Finance, Accounting, Taxation, Banking and related areas.
In simple words, M.Com CoE means a special centre or initiative that makes the M.Com department a centre for high-quality learning, practical skills, research and industry-oriented education.
Key Areas of M.Com Centre of Excellence
Advanced Academic Learning
- Contemporary topics in Commerce, Finance, Accounting, Taxation and Banking
- Experiential, collaborative and peer learning
- Case studies, simulations and business projects
Industry Connect
- Guest lectures by industry experts
- Industrial visits
- Corporate interaction and internships
- Industry-based projects and live assignments
Professional Certification
- CA, ACCA, US-CMA and other professional courses
- NPTEL/SWAYAM certification
- Excel, Power BI, financial analytics and other employability skills
Research & Innovation
- Faculty and student research
- Research paper publications
- Research methodology workshops
- FDPs, seminars and conferences
- Collaboration with research institutions
Skill Development
- Faculty and student research
- Research paper publications
- Research methodology workshops
- FDPs, seminars and conferences
- Collaboration with research institutions
Student Development
- Entrepreneurship activities
- Finance and Commerce club activities
- Competitions, quizzes and business games
- Mentoring and career guidance
- Placement preparation
Mrs. YASHODHA S.L
Designation: Hod-M.Com
She is an experienced academic professional with 16 years of teaching experience and currently serves as the Head of the Department (HOD) – M.Com. She holds M.Com, MBA, and PGDBA qualifications, with expertise in Commerce, Finance, Accounting, Management, and Business Administration. She is currently pursuing her Ph.D. at Annamalai University, with a strong interest in research and emerging areas of Commerce and Management. She has published research papers in UGC-CARE listed journals and has successfully completed NPTEL/SWAYAM courses, reflecting her commitment to continuous learning and professional development. She has actively participated in numerous Faculty Development Programmes (FDPs), seminars, workshops, conferences, and training programmes, enhancing her knowledge of contemporary teaching methods, technology, research, and higher education practices.