Master of Commerce

Programme Overview

Advanced commerce programme deepening expertise in accounting, auditing, taxation, and financial management.

The Master of Commerce at BITE is a two-year programme for graduates serious about mastering advanced accounting, auditing, taxation, and financial management — the four disciplines that underpin senior commerce, finance, and administration careers. Affiliated to Mahatma Gandhi Kashi Vidyapith, the curriculum moves beyond B.Com fundamentals into advanced financial accounting and corporate reporting, cost and management accounting for strategic decision-making, Indian Accounting Standards (Ind AS), GST-era indirect taxation, direct tax planning, corporate auditing, financial management theory, international business, banking law, and a research methodology thread that culminates in a dissertation. The M.Com curriculum deliberately overlaps with intermediate levels of CA (Inter), CS (Executive and Professional), and CMA (Inter and Final), and BITE faculty run parallel study cohorts for students attempting CA Articleship-pathway admission, CS certifications, and Cost Accountancy exams. The programme is mapped to the UGC-NET Commerce Paper II syllabus; NET workshops, past-paper analyses, and peer mock-test groups run through the final year. 60 sanctioned seats per year, open to B.Com graduates (and some BBA/BA Economics candidates with bridging modules) with 50% aggregate minimum. Graduates progress to Ph.D. research, UGC-NET/JRF-qualified Assistant Professor positions, CA/CS/CMA certification pathways, senior banking and financial-services roles, corporate auditor and tax-consultant positions, civil services (Commerce is a UPSC/UPPSC optional), MBA entry via CAT/XAT, and direct senior-accountant positions in local enterprises and Varanasi's growing service-sector economy.

Eligibility

• B.Com or equivalent from recognized university
• Minimum 50% aggregate

• ₹UP State Scholarship (SC/ST/OBC/Minority/General categories)
• ₹National Scholarship Portal (central schemes)
• ₹BITE Merit Scholarship — applicants scoring 60%+ in the qualifying exam
• ₹BITE Need-Based Aid — up to 20% fee concession, subject to PET approval

Eligibility for each scheme depends on category, income, and merit criteria. Visit scholarships for application details.