M.Com Syllabus

Amongst the most popular master’s degrees in Commerce, an M.com is generally a two-year program that focuses on the varied integral disciplines of this vast domain. From Accounting to Economics, it covers an array of Commerce subjects in order to help students delve deeper into the specialisations that this stream of study entails. Further, the universities also ensure versatility amongst the subjects in the curriculum of this postgraduate degree to encourage students in exploring different career prospects that await them after this course. Through this blog, we will take a look at the key elements of the M.Com syllabus, the subjects covered detailing the major disciplines.

Course Name	Master of Commerce
Acronym	M.Com
Level	Postgraduate
Duration	2 Years
Exam Type	Semester
Basic Eligibility	Minimum required marks in BCom or related courses from India or abroad
Minimum Aggregate Score Requirement	50% or More
Selection Process	University-Level Entrance Exam or Merit-based
Employment Areas	National Banks, Government and Private Sectors,  Railways, Income Tax, Private Banks
Average Salary	INR 4,00,000- 5,50,000

Check Out: Career in Finance

Overview 

Master of Commerce (M.Com) is a postgraduate academic degree that aims to impart students with knowledge of several commerce specialisations such as Management, Accounting and Economics related subjects. It provides students with the opportunity to delve deeper into the basic concepts encompassed in a Bcom degree. Moreover, the course structure is designed in an interdisciplinary manner with the M.Com syllabus comprising topics such as Business Accounting and Environment, International Business, Financial Management, and Organizational Behaviour, amongst others.

MCom Syllabus

Let us quickly go through the semester-wise syllabus of the MCom course-

MCom First Year Syllabus

Semester I	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

MCom Second Year Syllabus

Semester III	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

Note: The above-mentioned syllabus is for indicative purposes. The MCom syllabus may differ from one university to another.

M Com Syllabus: Core & Elective Subjects

Generally, the M.Com syllabus consists of core and elective subjects. While the core topics are related to commerce fundamentals whereas the elective ones equip students with a practical understanding of different fields. Though the subjects might vary as per the university, below we have listed down some of the key disciplines commonly included under the M.Com syllabus:

Compulsory Subjects

• Organizational Behaviour
• Economic Analysis
• Financial Management and Policy
• Statistical Analysis
• Business Environment
• International Business
• Marketing Management
• Strategic Management
• Accounting Theory and Practice
• Corporate Tax Planning
• Security Analysis and Portfolio Management
• Business Environment and Business Decisions
• Managerial Accounting
• Research Methodology in Commerce
• Financial Institutions and Markets
• Advertising and Sales Management
• Consumer Behaviour

Optional Subjects

• Banking & Finance
• Entrepreneurial Management
• Financial Markets
• Financial Bank Management
• International Finance
• Investment Management
• Quantitative Techniques of Business Decisions
• Human Resource Management

Organizational Theory and Behaviour

This subject develops a theoretical understanding of the structure and workplace environment of an organisation as it develops over time. The main purpose of the course is to study how organizations are managed effectively and at the same time enhance the work-life of employees. Some of the topics covered under this discipline of M.Com syllabus are organizational theories, authority, power, status, formal and Informal structure, behavioural concepts, etc.

Quantitative Techniques of Business Decisions

This subject helps students develop research skills and certain techniques which are used in investigating business problems with the view of arriving at certain findings and conclusions and interpreting the results of the investigation in the form of reports. It is a core discipline in the M.Com syllabus as it takes a quantitative approach to management decision-making, linear programming, testing optimality method, etc.

Economic Analysis

Economic Analysis encompasses microeconomic concepts and aspects and their use in decision-making in business. The topics covered under this specialisation of the M.Com syllabus include theories of firms, managerial theories, growth theories, satisfying theory, indifference curve analysis, Determinants of Demand, bandwagon effect, etc.

Financial Management and Policy

Financial Management and Policy trains students with the basic analytical techniques and methods of financial management in business firms and organisations. Under this subject of the M.Com syllabus, you will get to learn about the nature of Financial management, objectives and scope, financial decision-making and its types, capital budgeting decisions, techniques of evaluating capital budgeting decisions, etc.

Managerial Accounting

Managerial Accounting is concerned with recognising, estimating, assessing, evaluating and reporting financial information to managers and comprehending if it is meeting the organizational goals. The sub-disciplines under this course of M.Com syllabus include cost vs management accounting, cost concepts and classification, variable absorption costing, etc.

Marketing Management

The main aim of Marketing Management is to impart students with conceptual and analytical skills to be able to manage and operate market operations and business firms. In M.Com syllabus, the topics covered in this discipline are the basics of marketing, functions and role, buyer-seller behaviour, etc.

Also Read: Masters in Marketing Management

Accounting Theory and Practice

Studying accounting theory and practice, you will get a modern outlook on modern financial and management accounting. From the basic concepts of accounting to advanced theories and methodologies, this subject of M.Com syllabus also encompasses principles of accounting theory such as cost principle, materiality, monetary unit assumption, matching principle and conservatism.

Human Resource Management

Under this sub-discipline of the M.Com syllabus, students learn about the principles and techniques to manage the human resources of an organisation. The knowledge of this field helps them efficiently harness the best of each individual engaged in an organisation.

MCom Syllabus & Subjects Specialization-Wise

M.Com Specialization	Subjects
M.Com in Finance	Project Management and Financial Services, Financial Management, Security Analysis with Portfolio Management, Financial Institutions and Marketing
M.Com in Computer Application & IT	Computer Applications in Business, E-Commerce
M.Com in Business Management	Strategic Management, Business Ethics and CSR, Research Methodology, Corporate Finance, Marketing Strategies and practices
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

Note: This may vary from university to university as this is a general MCom syllabus followed in almost every institution.

MCom Books

Once you are familiar with the syllabus of MCom, now is the time to go through some books that will help you in covering the subjects mentioned above-

Books	Name of the Author
Organisational Behaviour	S.P. Robbins
Micro Economic Analysis	Varian
Management and Cost Accounting	Drury Colin
Quantitative Techniques in Management	N.D. Vohra
Operations Research: An Introduction	Hamdy Taha
Marketing Management	Kotler Philip and Kevin Keller
Financial Accounting Theory and Analysis	Richard G. Schroeder, Myrtle W. Clark and Jack M. Cathey
Investment Analysis and Portfolio Management	Frank K. Reilly, and Keith C. Brown
The Tax and Corporate Law	Taxman

MCom Syllabus DU

For all the students who are exploring the MCom syllabus for the University of Delhi, here is the detailed PDF for it.

Thus, we hope this blog has helped you understand the key essentials of the M.Com syllabus. If you are exploring master’s degree programs in Commerce and its specialisations, take the help of Leverage Edu’s AI tool to browse through an array of postgraduate courses and universities and find a suitable combination that aligns with your interests and aspirations.