In general, a candidate to pursue M.Com. must have completed a B.Com. or a B.Com. Honours in whichever field of specialisation. However, some universities consider graduates from any field to be eligible. The aggregate per cent required to be competent is 50%. The must-have percentage varies from institution to institution. It may be higher in some colleges, while no such condition may be there in others. After deciding on the area of specialisation, one has to deposit the fee accordingly. The annual course fee stretches from INR 10,000 to INR 1,00,000, depending on the institution. However, the actual expenses of the course may go up subject to the place of education.