Scheme of Examination:
⦁For B.Com: The performance of the Learners will be evaluated by one examination of 100 marks at the end of every Semester. (for Foundation Course subject Internal Assessment component carrying 25% marks and the Semester End Examination component carrying 75% marks will be applicable.)
⦁For B.Com (A&F)/B.Com (B&I)/BMS: The performance of the Learners will be evaluated in two Components. One component will be the Internal Assessment component carrying 25% marks and the second component will be the Semester-wise End Examination component carrying 75% marks.
Passing Standard:
⦁ For B.Com: The Learners to pass a course shall have to obtain a minimum of 40% marks in aggregate for each course at the end of every Semester Examination. The learners shall obtain minimum of 40% marks (i.e 40 marks out of 100) to pass the course and minimum of Grade D to pass a particular semester. The result of the Semester VI shall be kept in abeyance until the student passes each of Semester I, Semester II, Semester III, Semester IV and Semester V.
⦁ For B.Com (A&F)/B.Com (B&I)/BMS: The Learners to pass a course shall have to obtain a minimum of 40% marks in aggregate for each course where the course consists of Internal Assessment and Semester End Examination. The learners shall obtain minimum of 40% marks (i.e. 10 out of 25) in the Internal Assessment and 40% marks in Semester End Examination (i.e. 30 out of 75) separately, to pass the course and minimum of Grade D to pass a particular semester. A learner will be said to have passed the course if the learner passes the Internal Assessment and Semester End Examination together. The result of the Semester VI shall be kept in abeyance until the student passes each of Semester I, Semester II, Semester III, Semester IV and Semester V.
As per the UGC guidelines the University of Mumbai has introduced the new Choice Based Credit System w.e.f the academic year 2016-17. A detailed description of the system is given for understanding of students as follows:
Credit Assignment & Points
The total credit value/point shall be 120 credits for UG programmes.
| Faculty | Sem I | Sem II | Sem III | Sem IV | Sem V | Sem VI | Total Credits |
| B.Com | 20 | 20 | 20 | 20 | 20 | 20 | 120 |
| B.Com (A & F) | 20 | 20 | 20 | 20 | 20 | 20 | 120 |
| B.Com (B & I) | 20 | 20 | 20 | 20 | 20 | 20 | 120 |
| BMS | 20 | 20 | 20 | 20 | 20 | 20 | 120 |
Scheme of Examination:
⦁ For M.Com (Advanced Accountancy and Business Management): The performance of the learners will be evaluated in two components. One component will be the Internal Assessment component carrying 40% marks and the second component will be the Semester End Examination component carrying 60% marks.
Internal Assessment: The Internal Assessment will consist of one class test of 40 marks for each course excluding projects.
Standard of Passing
The learner to pass a course shall have to obtain a minimum of 40% marks in aggregate for each course where the course consists of Internal Assessment & Semester End Examination. The learner 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, to pass the course and minimum of Grade E in the project component, wherever applicable to pass a particular semester. A learner will be said to have passed the course if the learner passes the Internal Assessment & Semester End Examination together.
Allowed to Keep Terms (ATKT)
1) A learner shall be allowed to keep term for Semester II irrespective of number of courses of failure in the semester I.
2) A learner shall be allowed to keep term for Semester III if he/she passes each of the semester I and Semester II OR a learner fails in not more than two courses of Semester I and not more than two courses of Semester II.
Credits point
| Course | Sem I | Sem II | Sem III | Sem IV | Total Credits |
| M.COM (ACCOUNTANCY) | 24 | 24 | 24 | 24 | 96 |
| M.COM (MANAGEMENT) | 24 | 24 | 24 | 24 | 96 |
The 10 point grading system
| % of Marks obtained out of 100 | Grade | Grade Points |
| 90-100 | A+ | 10 |
| 80-89 | A | 9 |
| 70-79 | B+ | 8 |
| 60-69 | B | 7 |
| 50-59 | C+ | 6 |
| 45-54 | C | 5 |
| 39-44 | D | 4 |
| 39 and less | F | 0 |
Standard of Passing
The learner to pass a course shall have to obtain a minimum of 40% marks in aggregate for each course where the course consists of Internal Assessment & Semester End Examination. The learner 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, to pass the course and minimum of Grade E in the project component, wherever applicable to pass a particular semester. A learner will be said to have passed the course if the learner passes the Internal Assessment & Semester End Examination together.
Allowed to Keep Terms (ATKT)
1) A learner shall be allowed to keep term for Semester II irrespective of number of courses of failure in the semester I.
2) A learner shall be allowed to keep term for Semester III if he/she passes each of the semester I and Semester II OR a learner fails in not more than two courses of Semester I and not more than two courses of Semester II.
