M.Com is basically an extension of B.Com. If you want to pursue M.Com from Utkal University be through with your B.Com syllabus. Give emphasis on subjects like Accounts, Management, Law, Tax, Business Ethics, and Finance. If possible revise your basic knowledge about Accounts from 12th CBSE books. 

There will be practical-based fundamental MCQ and non-MCQ questions. After you are done with your syllabus, practice at least 5 previous year’s question papers. You can easily get them online. At the time of examination be careful about time management.