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Chetna Verma

Updated on 20th February, 2024 , 5 min read

M.Com Subjects: Semester Wise Subjects List, Syllabus, Books 2024

Course

M.Com Subjects

The Master of Commerce (M.Com) is a two-year post-graduate or master's degree program offered in several UGC-accredited commerce institutes around India. It is intended to improve a person's abilities and understanding in areas connected to business, finance, accounting, economics, management, and other relevant fields. Read the whole article to know about the M.Com Syllabus in detail, M.Com Subjects, M.Com Subjects in IGNOU, books, and more. 

Graduate students in India with backgrounds in B.Com and B.Com (H) find the M.Com to be a popular option. It offers an in-depth understanding of management and business, which is necessary for the effective operation of organizations and businesses. It is also well-liked among aspiring researchers and educators. M.Com Admissions are usually based on entrance exams. However,some universities provide merit-based admissions. 

MCom-Syllabus

Also Find out: Best Courses After BCom

M.Com Syllabus Semester Wise

M.Com course duration is two years. During the first year, students are introduced to Finance, Accounting, and Commerce, with a focus on the latter two in the business world. In the second year, the full M.Com course is focused, with an emphasis on banking, finance, capstone projects, and real-life initiatives. The goal of the M.Com course is to guarantee that the students have access to all the knowledge they require to be successful in their chosen fields.

Given below is the semester-wise M.Com syllabus:

M.Com Syllabus 1st Year

MCom Subjects Semester I

MCom Subjects Semester II

Organizational Behavior and Management Process

Management and Financial Accounting

Marketing Management

Managerial Economics

Computer Applications in Commerce

Research

Business Environment & Policy

Management of Nonprofit Organizations

Corporate Governance

Research Methods & Statistical Techniques

 

M.Com Syllabus 2nd Year

MCom Subjects Semester III

MCom Subjects Semester IV

Financial Management

Elements of Income Tax

Management of Financial Services

E-Commerce

Managerial Communication

Mergers & Acquisitions

International Trade – Theory & Practice

Research and Internships

 

M.Com Subjects List

The subjects in M.Com are divided into core and elective subjects. This section covers both types of M.Com subjects in detail.

M.Com Core Subjects

Accounting for Managerial Decisions

This subject focuses on the organization of the accounting and managerial information needed for management. It covers the following M.Com subjects:

  • Introduction
  • Cost behavior and profit analysis
  • Budget & budgetary control
  • Standard costing
  • Divisional performance analysis
  • Responsible accounting

Business Environment

This subject covers all the internal as well as external factors needed for the smooth functioning of the business. It covers the following M.Com subjects:

  • Introduction to Business
  • Emerging Order of Business Environment
  • Technological Environment
  • Economic Environment
  • Political Environment
  • Socio-Economic Environment
  • Natural Environment
  • Interprogramming and Inventory Control

Computer Applications in Business

This subject provides information about the development and software applications in the finance domain. It covers the following M.Com subjects:

  • Computer Fundamental
  • Information Technology
  • Operating System and Word Processing
  • Introduction to Accounting
  • Database Management System

Accounting Theory and Practice

This subject emphasizes the set of frameworks, assumptions, techniques, and practices required for accounting. It covers the following M.Com subjects:

  • Accounting theory and practice: Type, Objective, and Scope
  • Conceptual Framework of Financial Accounting and Reporting
  • Objectives of Corporate Reporting
  • Revenue, expenditure, profit, and loss measurement and reporting
  • Valuation of Assets and Liabilities
  • Deprecation Policy
  • Recent Developments

Security Analysis and Portfolio Management

This subject integrates the different arenas of contemporary investment management, which are involved in for asset creation of investment objectives. It covers the following M.Com subjects:

  • Introduction: What, Why, and How?
  • Financial Assets in Investment Decisions: Nature, Process, & Scope
  • Fixed Income Security Analysis
  • Variable Income Security (Equity) Analysis
  • Traditional and Modern Theories of Portfolio Management

Corporate Tax Planning

This subject includes the study of strategies and planning to reduce tax liabilities against registered companies. It includes the following M.Com subjects:

  • Corporate Tax Planning: Introduction and Meaning
  • Introduction to Tax Evasion and Tax Avoidance
  • Computing Corporate Tax
  • Tax planning and managerial decisions
  • Foreign collaborations and foreign tax incidence on domestic companies

Financial Management and Policy

This subject focuses on the study of structures, procedures, systems, and accounting required in the organization. It involves the following M.Com subjects:

  • Introduction to financial management
  • Objectives, Nature, and Scope of Financial Management
  • Planning and Management of Capital structures
  • Decisions of Capital Budgeting
  • Corporate Restructuring

Organization Theory and Behavior

This subject facilitates students to develop a theoretical comprehension of how to build a workplace environment and its structure. It includes the following M.Com subjects:

  • Different Organionzation theories and behavior
  • Decision-making and Communication
  • Stress management
  • Concepts of leadership, power & conflict
  • Contemporary theories of motivation
  • Organizational culture and development

Managerial Economics

This subject involves the study of economic methods to optimize decision-making at the management level. It includes the following M.Com subjects:
 

  • Introduction to firm theories and their objectives
  • Cost and Production Classification
  • Consumer Behaviorr
  • Theories of Pricing
  • Relationship of Price and Output in different market structures
  • Case Study

Marketing Management

This subject focuses on the analysis of marketing techniques and customer behavior to increase business profits. It involves the following M.Com subjects:

  • Traditional vs Modern view of marketing
  • Marketing environment
  • Market planning, organizing, and control
  • Product and Pricing Decisions

M.Com Elective Subjects

Banking and Finance- This subject involves mastery-level research in banking and finance. It covers the study of financial management, financial concepts, and banking rules.

Commercial Bank Management- The management of banking operations and the development of leadership abilities are skills that are taught to students. They are introduced to ideas and procedures in the various functional areas of banking management activity.

Entrepreneurial Management- This includes researching topics like entrepreneurial introduction, strategic management, business ethics, social responsibility, etc. It introduces the idea of entrepreneurship to students.

Financial Markets- Pricing, fees, cost management, fundamental trading rules, market pricing drivers, and security are all topics covered in this discipline.

Human Resource Management- This subject involves the study of the creation and administration of human resource relations.

International Finance- Through this course, professionals will get specialized knowledge and apply worldwide competencies in various facets of financial management.

M.Com Specializations 

Given below are the specializations offered in the M.Com syllabus:

M.Com Specialization

M.Com Subjects

M.Com in Finance
  • Project Management and Financial Services
  •  Financial Management
  • Security Analysis with Portfolio Management
  • Financial Institutions and Marketing 
M.Com in Marketing
  • Advertising and Sales
  • International Marketing, Consumer Behavior
  •  Marketing Research
M.Com in Taxation & Insurance
  • Corporate Tax Planning
  • Insurance Management
  • Principles and Practice of Taxation and the Indian Tax System
  • Actuarial Practice
M.Com in Human Resource Management
  • Human Resource Development
  • Management of Transformation
  • Industrial Relations
  • HR Training and Development
M.Com in Computer Application & IT
  • Computer Applications in Business
  • E-Commerce

M.Com Books

Since a master's in commerce is such a broad field with so many specializations, post-graduate students read a variety of literature. Here are a few books recommended for M.Com subjects that applicants can refer to:

Name of the Book

Author Name

Principles of Accounting

Dixon Cooper, Mitchell Franklin, and Patty Graybeal

Financial Management

I.M. Pandey

Organizational Behaviour

SP Robbins

Business Taxation

Radhakrishnan P

Cost Accounting 

M.P. Gupta

Investment Analysis and Portfolio Management

Frank K. Reilly, and Keith C. Brown

Distance M.Com Course Syllabus

Distance learning allows students who cannot afford full-time classes to earn their degrees. Additionally, students who are not eligible for full-time programs choose part-time or online M.Com programs. The curriculum for online learning courses is very similar to that of conventional courses. The format of the evaluation is very similar to that of the regular courses. 

At least a 50% overall grade point average is needed for graduation to be eligible for the distance learning program. Some of the top distance colleges offering M.Com distance courses are IGNOU, Annamalai University, LPU Remote Education, Jain Online University, Chandigarh University, Netaji Subhas Open University, JECRC, and GITAM, etc

M.Com Syllabus IGNOU

Given below is the list of M.Com subjects in IGNOU as included in the syllabus of the university:

M.Com Syllabus IGNOU 1st Year

International Business Environment
International Marketing Management
 India's Foreign Trade
Export-Import Procedures and Documentation
International Marketing Logistics
International Business Finance

 

M.Com Syllabus IGNOU 2nd Year

Organization Theory and Behavior
Research Methodology and Statistical Analysis
 Business Environment
Accounting for Managerial Decisions
Marketing Management
Financial Management

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Frequently Asked Questions

M.Com subjects include topics like Cost behaviour and profit analysis, Budget & budgetary control, Introduction to Business, Inter programming and Inventory Control, Operating System and Word Processing, Valuation of Assets and Liabilities, etc.

M.Com subjects first year constitutes topics like Economics of Global Trade and Finance, Financial Management, Managerial Economics, Research Methods & Statistical Techniques, Corporate Governance, Marketing Management, and more.

Yes. M.Com has a broad scope in terms of jobs in both government as well private sector. Despite the fact that the course covers management topics, M.Com graduates are typically not given preference for managerial positions.

M.Com syllabus includes many subjects and topics related to finance, accounting, and commerce such as Organisation Theory and Behaviour, Research Methodology and Statistical Analysis, International Business Environment, etc.

M.Com specializations are Project Management and Financial Services, Financial Management, Security Analysis with Portfolio Management, Corporate Tax Planning, Actuarial Practice, Industrial Relations, etc.

M.Com subjects 1st year include topics like Organizational Behavior and Management Process, Marketing Management, Managerial Economics, Business Environment & Policy, Management of Nonprofit Organizations, Research Methods & Statistical Techniques, etc.

M.Com subjects 2nd year include topics such as Financial Management, Management of Financial Services, Managerial Communication, Elements of Income Tax, E-Commerce, Mergers & Acquisitions, Research and Internships, etc.

M Com Syllabus refers to the curriculum or set of subjects that are covered in the Master of Commerce (M Com) program.

Yes, M Com Syllabus often includes elective subjects that allow students to specialize in specific areas of commerce, such as taxation, international business, human resource management, banking and finance, entrepreneurship, or information systems.

The core subjects typically included in M Com Syllabus are financial management, accounting, economics, business research methods, marketing, organizational behavior, and strategic management.

Financial management topics covered in M Com Syllabus may include capital budgeting, risk and return analysis, financial statement analysis, working capital management, mergers and acquisitions, and corporate finance.

Yes, many M Com programs include a research component, such as a dissertation or thesis, where students are required to conduct independent research on a chosen topic within the field of commerce.

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