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Distance M.Com from BAOU 2026: Eligibility, Fee and Duration

Updated 3 October 2026 Programmes 5 min read

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
Official BAOU page on support.baou.edu.in: register for M.Com course paper reassessment
The official BAOU page on support.baou.edu.in — register for M.Com course paper reassessment. Screenshot taken 3 October 2026; click to open it.

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.

  1. Open the BAOU reassessment registration portal.
  2. Select ‘Master/Post Graduate’ from the ‘dwn programme’ dropdown list.
  3. Select ‘MCOM’ from the ‘dwn course’ dropdown list.
  4. Enter your Enrollment Number, Email ID, Mobile Number (10 digits), and Date of Birth (dd/mm/yyyy).
  5. Click on the ‘Registration’ button to complete the submission.
BAOU: Procedure for M.Com Re-assessment — step-by-step
Procedure for M.Com Re-assessment: the steps at a glance.

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.