Distance M.Com from BAOU 2026: Eligibility, Fee and Duration
Dr. Babasaheb Ambedkar Open University (BAOU) offers a Post Graduate Master of Commerce (MCOM) programme through Open & Distance Learning (ODL). The programme spans 4 semesters and requires a Commerce/Management degree or CA/ICWA intermediate/final qualification. It features core courses alongside specialized tracks in Accounting, Finance, and Banking, Financial Services & Insurance.
Key facts
| Programme Name | Master of Commerce (MCOM) |
|---|---|
| Learning Mode | Open & Distance Learning (ODL) |
| Programme Duration | 4 Semesters |
| Eligibility | Commerce/Management Graduate or CA / ICWA |
| Specialisation Tracks | Accounting, Finance, Banking & Insurance |

M.Com Eligibility Criteria
The Post-Graduate Course in Commerce (MCOM) offered through Open & Distance Learning (ODL) at BAOU is designed to impart advanced knowledge in management, accounting, finance, taxation, economics, and business law.
Candidates must fulfill any one of the following eligibility conditions set by the university:
- Graduate in Commerce & Management from any recognized university.
- Passed Intermediate C.A. or Intermediate ICWA.
- Qualified C.A. or ICWA.
Semester 1 and Semester 2 Course Structure
The first two semesters of the distance M.Com programme cover mandatory core subjects alongside a soft skill paper and chosen elective subjects.
M.Com ODL Semester 1 & 2 Core and Soft Skill Papers
| Semester | Subject Name | Subject Code | Course Type | Credits |
|---|---|---|---|---|
| Sem-1 | Principle of Management (સંચાલનના સિદ્ધાંતો) | MC01CCN101 / MC01CC101 | Core | 4 |
| Sem-1 | Financial Accounting (નાણાકીય હિસાબી પદ્ધતિ) | MC01CCN102 / MC01CC102 | Core | 4 |
| Sem-1 | Marketing Management (બજારક્રિયા સંચાલન) | MC01CCN103 / MC01CC103 | Core | 4 |
| Sem-1 | Management of Self and Career (આત્મસંચાલન અને કારકિર્દી) | MC01SSN101 / MC01SS101 | Soft Skill | 4 |
| Sem-2 | Financial Management (નાણાકીય સંચાલન) | MC02CCN201 / MC02CC201 | Core | 4 |
| Sem-2 | Indian Economic Policy (ભારતીય આર્થિક નીતિ) | MC02CCN202 / MC02CC202 | Core | 4 |
| Sem-2 | Business Environment (ધંધાકીય પર્યાવરણ) | MC02CCN203 / MC02CC203 | Core | 4 |
| Sem-2 | Operations of Stock Exchanges (સ્ટોક એક્ષચેન્જની કામગીરી) | MC02SSN201 / MC02SS201 | Soft Skill | 4 |
Semester 3 and Semester 4 Course Structure
In Semesters 3 and 4, students undertake core subjects focusing on organizational behavior, tax planning, research methodology, and strategic management.
M.Com ODL Semester 3 & 4 Core Papers
| Semester | Subject Name | Subject Code | Course Type | Credits |
|---|---|---|---|---|
| Sem-3 | Organizational Behavior (વ્યવસ્થાતંત્રીય વર્તન) | MC03CCN301 / MC03CC301 | Core | 4 |
| Sem-3 | Tax Planning & Management (કરવેરા આયોજન અને સંચાલન) | MC03CCN302 / MC03CC302 | Core | 4 |
| Sem-3 | Research Methodology (સંશોધન પદ્ધતિ) | MC03CCN303 / MC03CC303 | Core | 4 |
| Sem-4 | Legal Aspects of Business (ધંધાના કાનુની પાસાંઓ) | MC04CCN401 | Core | 4 |
| Sem-4 | International Marketing (આંતરરાષ્ટ્રીય માર્કેટિંગ) | MC04CCN402 | Core | 4 |
| Sem-4 | Strategic Management (વ્યૂહાત્મક સંચાલન) | MC04CCN403 | Core | 4 |
Specialisation Tracks and Elective Courses
Distance M.Com students choose one specialisation track for elective subjects across all four semesters. Detailed course requirements for each track are listed below.
M.Com Elective Options by Specialisation Track
| Track | Semester | Elective Subject Name | Subject Code | Credits |
|---|---|---|---|---|
| I – Accounting | Sem-1 | Cost Accounting (પડતર હિસાબી પદ્ધતિ) | MC01ECN101 / MC01EC101 | 4 |
| I – Accounting | Sem-2 | Management Accounting (સંચાલકીય હિસાબી પદ્ધતિ) | MC02ECN201 / MC02EC201 | 4 |
| I – Accounting | Sem-3 | Accounting & Control System (નામા-પદ્ધતિ અને અંકુશક્ષેત્ર) | MC03ECN301 | 4 |
| I – Accounting | Sem-3 | Financial Statements Analysis (નાણાકીય પત્રકોનું વિશ્લેષણ) | MC03ECN302 | 4 |
| I – Accounting | Sem-4 | Advanced Financial Accounting (ઉચ્ચત્તર નાણાકીય હિસાબી પદ્ધતિ) | MC04ECN401 | 4 |
| I – Accounting | Sem-4 | Project Report (અહેવાલ) | MC04ECN402 | 4 |
| II – Finance | Sem-1 | Indian Financial System (ભારતીય નાણાકીય વ્યવસ્થા) | MC01ECN102 / MC01EC102 | 4 |
| II – Finance | Sem-2 | Security Analysis (જામીનગીરી વિશ્લેષણ) | MC02ECN202 / MC02EC202 | 4 |
| II – Finance | Sem-3 | Portfolio Management (પોર્ટફોલિયો સંચાલન) | MC03ECN303 | 4 |
| II – Finance | Sem-3 | Investment Decisions (રોકાણના નિર્ણયો) | MC03ECN304 | 4 |
| II – Finance | Sem-4 | Project Planning Control (પ્રોજેક્ટ આયોજન નિયંત્રણ) | MC04ECN403 | 4 |
| II – Finance | Sem-4 | Project Report (અહેવાલ) | MC04ECN404 | 4 |
| III – Banking, Finance & Insurance | Sem-1 | Financial Markets and Instruments (નાણાકીય બજારો અને સાધનો) | MC01ECN103 / MC01EC103 | 4 |
| III – Banking, Finance & Insurance | Sem-2 | Operations of Banking (બેન્કિંગની કામગીરી) | MC02ECN203 / MC02EC203 | 4 |
| III – Banking, Finance & Insurance | Sem-3 | General Insurance (સામાન્ય વીમો) | MC03ECN305 | 4 |
| III – Banking, Finance & Insurance | Sem-3 | Life Insurance (જીવન વીમો) | MC03ECN306 | 4 |
| III – Banking, Finance & Insurance | Sem-4 | Marketing of Financial Services (નાણાકીય સેવાઓમાં માર્કેટિંગ) | MC04ECN405 | 4 |
| III – Banking, Finance & Insurance | Sem-4 | Project Report (અહેવાલ) | MC04ECN406 | 4 |
Duration and Fee Details
The distance M.Com course is structured across 4 semesters. Details of the syllabus and credits can be viewed on the BAOU distance M.Com syllabus page or the BAOU online M.Com page.
BAOU has not published the total fee structure or fee per semester for the distance M.Com programme on its site as of 03 October 2026. Applicants must review published notifications on the BAOU student admission portal during open admission sessions.
Procedure for M.Com Re-assessment
Students wanting to apply for reassessment in any M.Com subject after term-end examinations must register through the university portal.
- Open the BAOU reassessment registration portal.
- Select ‘Master/Post Graduate’ from the ‘dwn programme’ dropdown list.
- Select ‘MCOM’ from the ‘dwn course’ dropdown list.
- Enter your Enrollment Number, Email ID, Mobile Number (10 digits), and Date of Birth (dd/mm/yyyy).
- Click on the ‘Registration’ button to complete the submission.

Important BAOU links
| What you can do | Official page |
|---|---|
| view distance M.Com curriculum and subjects | baou.edu.in/showpage.aspx?contentid=4632 |
| register for M.Com course paper reassessment | support.baou.edu.in/DP_Reassessment/Admin/registration.asp |
| check student admission and registration updates | baou.edu.in/showpage.aspx?contentid=2042 |
| view online M.Com subjects and lectures | baouonline.edu.in/index.php/mcom |
Frequently asked questions
Does BAOU offer the CCC exam/course?
BAOU maintains dedicated exam forms and administrative links for CCC and CCC++ examinations under its examination section.
Is a Provisional Eligibility Certificate (PEC) required for BAOU admission?
Applicants who completed their degree from a university outside Gujarat must submit a verification certificate from that university within 15 days of admission, failing which admission is cancelled.
What are the fees for BAOU BCA per semester?
BAOU has not published the semester fee schedule for the BCA programme on its site as of 03 October 2026.
Do BAOU fees include books?
BAOU programme fees include Self Learning Material (SLM) study resources, and no additional fees are collected at study centers beyond prescribed fees.
What is the cost to study BAOU MBA or MA (English) ODL?
BAOU has not published the fee structure for MBA or MA (English) ODL on its site as of 03 October 2026.
What courses does BAOU offer?
BAOU offers Ph.D., Post Graduate (ODL & OL), Graduate (ODL & OL), Post Graduate Diploma (ODL), Diploma (ODL), Certificate (ODL), NCVET-approved vocational courses, and SWAYAM MOOCs.
Sources
Written from the official BAOU pages and documents below, as read on 3 October 2026.
- નોંધ:- [ MAECON support.baou.edu.in/…/registration.aspx
- Master of Commerce (MCOM) baou.edu.in/…/showpage.aspx
- Master of Commerce (MCOM) baouonline.edu.in/…/mcom