Master of Commerce (M.Com)



The commerce stream has witnessed a sea change over the past decades, with a range of specialisations and career options emerging in recent years. Increasing industrialisation, changes in global economy, increase in entry of multi-national companies into the country and expansion of the service sector in India have resulted in an increased demand for well-trained Commerce professionals. In the era of Industry 4.0, Commerce students now have a wider range of responsibilities that span diverse job functions from finance and banking to accounts and taxation to logistics and even research. There is a growing demand for professionals in the domains of accounting and taxation. 

To cater to this demand, the Faculty of Management and Commerce of M.S. Ramaiah University of Applied Sciences offers post-gradutate degree programme in M.Com (Accounting and Taxation).

This Programme is designed to develop produce post-graduates in Commerce with specialised skills and applied competence in the areas of Accounting and Tax Planning of Business Enterprises. 

The Programme covers: higher level knowledge and understanding of contemporary trends in commerce and business finance, preparation and interpretation of financial statements, Statistical methods and proficient use of tools for modeling and analysis of business data, capital budgeting techniques for investment decisions, knowledge of Accounting Standards and Reporting methods for companies, cost accounting practices to aid effective managerial decision-making, competency and skills to deal with the tax structure and planning and modalities for its compliance

Coursework includes: Accounting for Decision Making, Business Economics and Environment, Financial Management, Business Statistics, Marketing Management, Advanced Cost and Management Accounting, Auditing, Financial Reporting and compliance, Indirect Tax Law and Practices, E‑Commerce and International Trade. 


  • Addresses the fundamental functions of commerce such as Accounting, Banking, Finance and Taxation. 
  • Trains students to develop conceptual, applied and research skills.
  • Trains students to develop competencies required for effective problem solving and right decision making in routine and special activities relevant to Accounting Procedures, Tax Implications in a business environment, financial management and Banking Transactions of a business.


  • Discipline Specialisation Course

    There are two discipline specialisations in the programme. The electives are grouped such a way that a student can choose a set of electives to specialise in a chosen field/​stream.

  • Online Elective

    Students can choose elective courses online through MOOCs, SWAYAM, NPTEL and other equivalent platforms, adhering to guidelines prescribed by the University.

  • Group Project

    A group project can involve up to 5 students who can work together in an interdisciplinary gorup of subjects, constituted with members from across faculty. Students are required to develop a report for assessment and also need to demonstrate the working of the product. The IPR rights of all such work lies with the University only. 

  • Industry Internship or Project

    A student can opt for an internship in an industry, a business or research organization during the module. Alternately, can undertake a mini-project requiring self-directed study that can be perused within the affiliated Faculty. It is also necessary for the student to submit a report and make a presentation to the members of the panel constituted by the HoD for assessment.

  • M. Com Thesis and Publication

    This course has two parts, and a student has to undertake thesis work in a chosen relevant topic. The topic needs to be approved by a committee constituted by a HOD. Later, students need to convert their thesis into a technical paper and publication to publish in reputed conferences or journals.

  • Uses application-based learning programme.
  • Offers an outcome based curriculum that includes both theoretical and practical skills in the domain. 
  • Provides opportunities for internship or articleship, training and placement support with various universities and industries worldwide.
  • Includes project development and documentation for practical skills.
  • Includes expert guest lectures from various institutions and industries.
  • Includes training in communication skills and interdisciplinary topics. 
  • Includes an industry visit. 

  • Our emphasis on applied brilliance translates into a campus that is buzzing with activity, whether in the form of guest lectures, seminars, workshops and industry events or student-organised activities and competitions.
  • With 9 faculties from different areas of study, multidisciplinary thinking is a way of life at RUAS.
  • From a host of eateries and cafes to convenience stores and coffee vending machines, our campus has been designed and developed to ensure that the needs of every student are met.
  • With access to RUAS’s numerous facilities, students are encouraged to participate in co-curricular sports and cultural events.
  • The University offers a range of on-campus accommodation options. Third-party, off-campus hostels are also available.


Study Domains

  • CC

    Core Course

    Includes an overview into all commerce and management courses.

  • SE

    Skill Enhancement Course

    • Aimed at providing hands-on-training, competencies, skills like computer applications, and accounting tutorials etc.
  • DSE

    Discipline Specific Elective:

    • Deep dive into the core domain of Accounting, Finance, Taxation and Banking.
  • E

    Elective Courses

    A deep dive into eight specialisation areas, including business analytics, banking, financial services, finance, human resources, marketing, operations, hospitality, and pharma business management

Course Progression

Course Credits Study Domain
Accounting for Decision Making


3 Core Course CC
Business Economics and Environment


3 Core Course CC
Financial Management


3 Core Course CC
Business Statistics


3 Core Course CC
Marketing Management


3 Core Course CC


  • Theory
  • Tutorials
  • Practicals

Semester 2, 3 & 4 will be applicable based on specialisation



Teaching and Assessment

During each semester, students’ performance is assessed through Continuous Evaluation (CE) which includes teacher interaction, session examination and a Semester End Examination (SEE). CE and SEE weightages carry equal weightage.

Students are awarded grades based on the marks scored. 

View Complete Grading System.

Key Skill Development

  • Ability to apply fundamental knowledge of accounting, finance, economics and management to solve related real-life problems. 
  • Ability to analyse economic, commercial, and business issues .
  • Ability to apply appropriate tools and techniques to analyse data in the area of business and commerce. 
  • Ability to apply legal laws and procedures to establish, direct and manage business operations. 
  • Ability to exhibit the competency and skills to deal with the tax structure, financial planning and modalities for its compliance. 
  • Ability to demonstrate leadership qualities in terms of accountability, integrity and etiquettes in commerce and business-related approaches. 
  • Ability to apply ethical principles to commerce and business practices and professional responsibilities. 
  • Ability to work as a member of a team, to plan and to integrate knowledge of various commerce and management disciplines. 
  • Ability to make effective oral presentations and communicate technical ideas to a broad audience using written and oral means. 
  • Ability to develop sustainable solutions and understand their effect on society and environment. 
  • Ability to lead and manage multidisciplinary teams by applying commerce and management principles. 
  • Ability to adapt to the changes and advancements in technology and engage in independent and life-long learning. 


  • Finance Professional

  • Business Analyst

  • Entrepreneur

  • Professor / Teacher

  • Tax Consultant

  • Accountant



  • Candidates must have pass in BE, MCom, MSc., BBA, BBM, MA, BCom, BSc, BA or equivalent grades from a recognised University with a minimum of 50% aggregate marks.
  • SC/ST candidates can apply with a lower qualifying mark as per the Government notification.

Application Process

  1. Fill in the admission form online
  2. Pay registration fee
  3. Submit documents to the University
  4. Pay tuition fee

Note: Please read the instructions carefully before filling the admission form

Fees & Scholarships

University Seats

  • Refer Fee Structure


    • Candidates must have passed in equivalent and eligibility equivalence from AIU (Association of Indian Universities).
    • Candidates should have proof of proficiency in English with a minimum TOEFL score of 8.

Note: Up to 15% of seats are reserved for foreign/​NRI Students.

Application Process

  1. Fill in the admission form online
  2. Pay registration fee
  3. Submit documents to the University
  4. Pay tuition fee

Note: Please read the instructions carefully before filling the admission form

Fees & Scholarships

USD 2500 + Other Fee Rs. 38,550 per annum

Start your journey with RUAS

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