The Master of Commerce (M.Com) is a two-year postgraduate program focused on developing advanced knowledge in commerce, finance, and business management. The course is designed to equip students with expertise in accounting, taxation, and global business strategies, providing them with the necessary skills for higher-level roles in academia, research, and the corporate world.
M.Com 1st Year Subjects
Subject
Description
Accounting for Managerial Decisions
Techniques for effective decision-making through financial accounting and management.
Business Environment and Policy
Study of the business environment, including legal, economic, and political factors affecting businesses.
Managerial Economics
Application of economic theories to business decision-making processes.
Statistical Analysis
Use of statistical tools for business data analysis and decision-making.
Corporate Legal Framework
Understanding of the legal environment in which businesses operate, including contracts and laws.
Organizational Behavior
Exploration of human behavior and group dynamics within organizations.
M.Com 2nd Year Subjects: Core Subjects
Subject
Description
Strategic Management
Formulation and execution of strategies to achieve business goals.
Financial Management and Policy
In-depth study of corporate financial management and the creation of financial policies.
International Business
Study of global business practices, including trade and cross-border investments.
Research Methodology
Application of research techniques for academic and industry-based research projects.
Corporate Governance and Ethics
Focus on ethical decision-making and governance structures in businesses.
Tax Planning and Management
Techniques for tax planning and strategies for minimizing tax liabilities.
M.Com 2nd Year Subjects: Electives (Based on Specialization)
Specialization: Finance
Subject
Description
Investment Analysis and Portfolio Management
Methods for evaluating and managing investment portfolios.
Corporate Finance
Advanced concepts of corporate finance and financial decision-making.
Risk Management
Identification, assessment, and mitigation of business risks.
Specialization: Marketing
Subject
Description
Advertising and Sales Management
Effective strategies for advertising and sales management.
Consumer Behavior
Understanding consumer psychology and buying behavior.
Digital Marketing
Online strategies for promoting products and services.
Specialization: Taxation
Subject
Description
Direct Tax Laws and Practices
Study of direct taxes, including income tax laws and their applications.
GST and Indirect Taxation
In-depth understanding of Goods and Services Tax (GST) and other indirect taxes.
Tax Procedures and Planning
Practical application of tax procedures and strategies for efficient tax management.
Specialization: Accounting
Subject
Description
Corporate Accounting
Detailed study of corporate accounting standards and practices.
Auditing and Assurance
Techniques for conducting audits and ensuring financial transparency.
Accounting Standards and Practices
Understanding and applying international and Indian accounting standards.
Specialization: International Business
Subject
Description
International Finance
Understanding the principles of global finance and international investments.
Export-Import Management
Managing export and import operations, including trade documentation.
Global Business Strategies
Formulating strategies for businesses to expand into international markets.
For detailed syllabus and academic updates, students can visit official government websites like the University Grants Commission (UGC) and the Ministry of Education, India. This well-rounded curriculum equips students with both theoretical knowledge and practical skills, preparing them for leadership positions in commerce and finance.