OSOU M.Com 2026: Eligibility, Fee, Duration and Syllabus
Odisha State Open University (OSOU) offers a 2-year Master of Commerce (MCOM) postgraduate programme in English medium. Graduates in any discipline are eligible to enroll for an annual programme fee of ₹7,500 plus a one-time ₹500 fee for alumni and certificates. For the August 2026 academic session, online applications are open until 7th October 2026.
Key facts
| Programme Name | Master of Commerce (MCOM) |
|---|---|
| Eligibility | Graduation |
| Duration | 2 Years (Min) to 4 Years (Max) |
| Medium of Study | English |
| Annual Programme Fee | ₹7,500 per year |
| One-Time Additional Fee | ₹500 (Alumni and Certificate) |
| Total First Year Fee | ₹8,000 |
| August 2026 Session Last Date | 07 October 2026 |

Programme Overview and Fee Details
The Master of Commerce (MCOM) degree at OSOU is a 2-year postgraduate distance learning programme designed for graduates seeking higher education in commerce and business management. The maximum duration permitted to complete the programme is 4 years.
OSOU M.Com Fee Structure and Key Parameters
| Parameter | Details |
|---|---|
| Minimum Eligibility | Graduation in any discipline |
| Medium of Instruction | English |
| Annual Programme Fee | ₹7,500 |
| One-Time Fee (Alumni & Certificate) | ₹500 |
| Total First-Year Fee Payable | ₹8,000 |
Admission Schedule for 2026 Sessions
OSOU conducts admissions across two academic sessions per year. For the Academic Year 2026-27 session beginning from August 2026, admission opened on 19th June 2026. The extended last date to submit applications on the OSOU online admission portal is 07th October 2026.
For the earlier January 2026 academic session, admissions commenced on 16th January 2026 and closed on 06th March 2026.
M.Com Course Syllabus and Curriculum
Students can access official self-learning materials (SLM) on the OSOU e-Gyanagar MCOM portal. For batches effective up to 2022, the curriculum incorporates structured course codes across semesters:
- MCO-301: Statistical Methods
- MCO-302: Corporate Legal Framework
- MCO-303: Computer Application in Business
- MCO-304: Human Resource Management
- MCO-401: Corporate Accounting
- MCO-402: Tax Planning
- MCO-403: Research Methodology
- MCO-404: International Business
Evaluation Scheme and Pass Criteria
Evaluation for the M.Com programme consists of continuous internal assessment through assignments and a term-end examination.
- Weightage: Theory assignments carry 25% weightage, while the term-end examination carries 75% weightage.
- Assignment Scoring: Each assignment is marked out of 100.
- Minimum Pass Mark: Students must secure at least 40% marks or a ‘P’ Grade (on a 10-point scale) in each course to pass.
- Submission Rules: Handwritten assignment responses must be submitted directly to the Coordinator at the designated Study Centre to qualify for term-end exams.
Step-by-Step Application Procedure
- Generate a mandatory ABC ID and DEB ID on the UGC DEB portal prior to filling the OSOU application form.
- Open the OSOU online admission registration page and click on ‘NEW REGISTRATION’.
- Register with a valid Email ID and mobile phone number, then log in with your credentials and click ‘Proceed to Apply’.
- Step 1 (Personal Information): Fill in personal details and click ‘Save & Continue’.
- Step 2 (Academic Information): Enter graduation records and educational history.
- Step 3 (Document Upload): Upload passport photo (500×600 px, max 200KB JPG), signature (400×80 px, max 200KB JPG), Odia name image (400×80 px, max 200KB JPG or uploaded in English), qualifying degree certificate (max 300KB JPG/PDF), and category/PwD certificate if applicable.
- Step 4 (Online Payment): Pay the first-year fee of ₹8,000 online using available payment gateways.
- Step 5 (Edit or Submit): Review all entered information, click ‘Save & Submit’ for final submission, and select ‘Print Application Form’ to save a copy. Hard copies do not need to be submitted to OSOU.

Academic Contacts and Study Centres
M.Com students receive academic guidance from designated faculty and can attend counseling sessions at active study centres located across Odisha.
Head of Department & Programme Coordinator: Dr. Hemanta Kumar Murmu ([email protected], Phone: 9437759736).
Admission Contact: Mr. Niranjan Mallik ([email protected], Phone: 7008396681).
Active Study Centres providing M.Com include BJB Autonomous College (Bhubaneswar), Rajendra College (Bolangir), Khallikote Autonomous College (Berhampur), Fakir Mohan Autonomous College (Balasore), and G.M. University (Sambalpur).
Important OSOU links
| What you can do | Official page |
|---|---|
| Check M.Com programme summary and coordinator contact | onlineadmission.osou.ac.in/programmes.php?prog=MCOM |
| Access e-Gyanagar self-learning materials for M.Com | egyanagar.osou.ac.in/prog-slm-mcom.html?d=021026080010 |
| Apply online for OSOU M.Com admission | onlineadmission.osou.ac.in/ |
| Read August 2026 session extension notice | osou.ac.in/news.php?item=admission-academic-year-2026-27-s |
Official documents (PDF)
- MCOM – Assignments of 1st Semester (2019-20) PDF — First semester M.Com assignment topics and evaluation instructions
- MCOM – Assignments of 2nd Semester (2019-20) PDF — Second semester M.Com assignment questions and guidelines
- MCOM – Assignments of 3rd Semester (2019-20) PDF — Third semester M.Com assignment questions and details
- MCOM – Assignments of 4th Semesters (2019-20) PDF — Fourth semester M.Com assignment questions and guidelines
Frequently asked questions
Does OSOU offer a B.Ed program?
No. The active degree and postgraduate offerings published by OSOU include BA Honours, MA disciplines, MBA in Disaster Management, and M.Com, but do not include a Bachelor of Education (B.Ed) program.
What is the eligibility requirement for M.Com at OSOU?
Applicants must hold a Graduation degree in any discipline from a recognized university.
What is the total fee for the first year of OSOU M.Com?
The total fee for the first year is ₹8,000. This includes ₹7,500 annual programme fee and a one-time fee of ₹500 for alumni and certificate charges.
What is the last date to apply for OSOU M.Com admission in the August 2026 session?
The extended last date to submit online applications for the August 2026 session is 07th October 2026.
What is the minimum pass mark for OSOU M.Com courses?
Students must secure a minimum pass mark of 40% (or ‘P’ Grade on a 10-point scale) in each course across assignments and term-end examinations.
What is the weightage given to assignments in OSOU M.Com?
Assignments carry 25% weightage toward the final grade, while term-end examinations carry 75% weightage.
Sources
Written from the official OSOU pages and documents below, as read on 2 October 2026.
- Master of Commerce (MCOM) | Odisha State Open University, Sambalpur osou.ac.in/…/programme-mcom.php
- Master of Commerce (MCOM) | Online Admission | Odisha State Open University, Sambalpur, Od onlineadmission.osou.ac.in/…/programmes.php
- Master of Commerce (MCOM) egyanagar.osou.ac.in/…/prog-slm-mcom.html
- MCOM – Master of Commerce 77 egyanagar.osou.ac.in/…/prog-slm-mcom.html
- Admission Online Admission 2026-27 onlineadmission.osou.ac.in
- Last Date of Admission Extended for Academic Year 2026-27 Session… osou.ac.in/…/news.php
- MCOM – Assignments of 1st Semester (2019-20) osou.ac.in/…/MCOM-FIRST-SEM-ASSIGNMENTS-2019-20-15723
- MCOM – Assignments of 2nd Semester (2019-20) osou.ac.in/…/MCOM-SECOND-SEM-ASSIGNMENTS-2019-20-1568