M.Com Syllabus: Year-Wise & Semester-Wise Breakdown, Core Subjects, Career Paths, and Recommended Books

Master of Commerce or M.Com is a 2-year-long postgraduate program that aims to impart advanced knowledge of commerce, accounting, management, and economics. The M.Com syllabus encompasses elements of various subjects. For example, taxation, economics, mathematics, Accounting, and Finance. It equips you with career skills that are needed to flourish in this field. Furthermore, you can specialise in a particular area like Consumer Behaviour, International Marketing, etc, and widen your career prospects.

To familiarise you with the topics that form an integral component of M.Com subjects. Here is a blog that sheds light on the M.Com syllabus, top universities, and career scope in detail.

Course Level	Postgraduate (PG)
Duration	2 years
Examination Type	Semester System
Eligibility	Bachelor’s degree in Commerce
Admission Process	Merit-based / Common Entrance Test
Specializations	Taxation Economics, Mathematics, Accounting, Accounting & Finance, Statistics, Banking Finance, Banking and Finance & Control Marketing, E-Commerce, Business Management, Computer Application
Job Profiles	Accountant, Finance Manager, Operations Manager, Financial Analyst, Assistant Finance Manager, Account Executive, etc

What Does the M.Com Syllabus Entail?

M.Com syllabus consists of a wide variety of subjects ranging from Accounting to Business Operations. While some subjects are compulsory, there are others which you can choose as electives. The curriculum of optional subjects will vary based on the specialisation and expertise of a student in a particular field of interest.

M.Com Syllabus

Let’s learn about the M.Com Syllabus with distinction in major, compulsory, and optional subjects. The M.Com syllabus covers topics from various fields, including finance, accounting, and business. The syllabus given below is a general outline of all M.Com subjects across universities.

Major Subjects

Covering various facets of the Commerce sector, here are some of the major subjects covered in the M.Com syllabus:

1. Corporate Governance
2. Management and Financial Accounting
3. Marketing Management
4. E-Commerce
5. Computer Applications in Commerce
6. Business Environment & Policy
7. Management of Nonprofit Organisations
8. Organisational Behaviour and Management Process
9. Research Methods & Statistical Techniques
10. Financial Management
11. Elements of Income Tax
12. Management of Financial Services
13. Managerial Economics
14. Managerial Communication
15. Mergers & Acquisitions
16. International Trade Theory & Practice

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Compulsory Subjects

There are the compulsory subjects that you have to study. These core subjects provide you with a strong foundation of commerce.

S.No	Compulsory Subjects
1	Business Environment
2	Accounting for Managerial Decisions
3	Computer Applications in Business
4	Corporate Legal Environment
5	Corporate Financial Accounting
6	Corporate Tax Planning
7	Financial Management
8	Economics of Global Trade and Finance
9	E-Commerce
10	Management Concepts and Organization Behaviour
11	Managerial Economics
12	Marketing Management
13	Statistical Analysis
14	Strategic Management

Optional Subjects

Certain universities help you choose optional courses along with your main courses. Usually, you are given the option to choose a course from among the courses listed below.

S.No	Optional Subjects
1.	Banking & Finance
2.	Commercial Bank Management
3.	Entrepreneurial Management
4.	Financial Bank Management
5.	Financial Markets
6.	Human Resource Management
7.	International Finance
8.	Investment Management
	Research Methodology in Commerce

M.Com Syllabus: More Essential Subjects

Now that you are familiar with the basic details pertaining to the course, let us go through some of the subjects that form an essential part of the M.Com syllabus. The main essential subjects are business environment and policy, marketing management, organisation behaviour and management process, and financial accounting.

Business Environment and Policy

Forming an integral part of the M.Com Syllabus, this subject elucidates various components of the economic, political, social, and cultural environment that have an immense effect on business organisations. It deals with topics like micro and macro environment, Industrial Policy, Fiscal and Monetary Policy.

Marketing Management

The curriculum of Marketing Management is designed to develop an understanding of the underlying concepts of Marketing. It focuses on various Models of Consumer Behaviour, along with strategies and problems associated with the selling of goods and services.

Organisation Behaviour and Management Process

The main objective of adding this subject to the M.Com syllabus is to provide a comprehensive understanding of different behaviours in organisations. It is also used to assess strategies to manage the organisation more effectively. Moreover, to learn to enhance the quality of employees’ work life.

Management and Financial Accounting

This subject is designed to help you acquire insights into accounting and its related concepts. It further lays emphasis on the utilisation of financial planning, decision-making, techniques of accounting information, and their applications.

M.Com Syllabus: Year-Wise Subjects

M.Com is a two-year program. The first year subjects focus on providing you with a strong foundation in subjects like organisational behaviour, managerial economics, and corporate governance. On the other hand, the second-year subjects focus on more specialised areas like finance and research methodology.

M.Com 1st Year

The M.Com syllabus for the first-year students is as follows

Marketing Management	Management and Financial Accounting
Organisational Behaviour and Management Process	Research Methods & Statistical Techniques
Business Environment & Policy	Management of Nonprofit Organisations
Corporate Governance	Managerial Economics
Computer Applications in Commerce	Research

M.Com 2nd Year

The M.Com syllabus for the second-year students is as follows:

Management of Financial Services	E-Commerce
Financial Management	Elements of Income Tax
Managerial Communication	Mergers & Acquisitions
International Trade – Theory & Practice	Research and Internships

M.Com Syllabus for DU Students: Semester Wise

Delhi University ranks 328th in the World (as per the QS Rankings 2025). If you are an aspiring DU student, you must learn about the M.Com syllabus for DU.

M.Com 1st Semester Subjects for DU Students

The M.Com syllabus for the first semester is as follows

1. Organisation Theory and Behaviour
2. Statistical Analysis
3. Economic Analysis
4.  Financial Management and Policy

M.Com 2 Semester Subjects for DU Students

The M.Com syllabus for the second semester is as follows

1. Managerial Accounting
2. Business Environment
3. Quantitative Techniques for Business
4.  Decisions
5.  Marketing Management

M.Com 3: Semester Subjects for DU Students

M.Com semester for the second semester is as follows

1. Strategic Management
2. Accounting Theory and Practice 70 30 100 3 4
3. Elective I (Paper 1) 70 30 100 3 4
4. Elective II (Paper 1)

M.Com 4: Semester Subjects for DU Students

M.Com semester for the last year is as follows

1. International Business
2. Human Resource Management
3. Elective I (Paper 2)
4. Elective II (Paper 2)

DU has grouped the elective subjects into various groups. For the elective subjects, you can choose a group (A-K)you like. The main groups for the elective subjects are finance, marketing, taxation, corporate and industrial law, human resource management, international business, applied economics, accounting, computer applications and information technology, and insurance.

Also Read: Is Direct Admission Possible in DU?

M.Com Syllabus for IGNOU Students

Do you want to complete your M.Com degree through distance learning? IGNOU is the best university in India for distance education. The IGNOU semester-wise M.com syllabus 2025 is provided below for your reference:

IGNOU M.Com Syllabus: First Semester

This is the IGNOU syllabus for the first year

1. Organization Theory and Behavior
2. Accounting for Managerial Decisions
3. Business Environment
4. Managerial Economics

IGNOU M.Com Syllabus: Second Semester

This is the IGNOU syllabus for the second year

1. Marketing Management
2. Strategic Management
3. Quantitative Analysis for Managerial Applications
4. Business Ethics and CSR

IGNOU M.Com Syllabus: Third Semester

This is the IGNOU syllabus for the third year

1. Financial Management
2. International Marketing Management
3. Research Methodology and Statistical Analysis
4. India’s Foreign Trade and Investment

IGNOU M.Com Syllabus: Fourth Semester

This is the IGNOU syllabus for the  fourth year

1. International Business Finance
2. International Business Environment
3. Project

What After M.Com?

With modules covering various elements of the Commerce, Finance, and Accounting field, the M Com syllabus imparts extensive knowledge and prepares you for diverse roles. From Banking and Optic Fibres to Consultancies and Startups, there are scores of employment opportunities for M.Com graduates with lucrative salaries. Enlisted are some of the top job profiles for you to consider:

1. Teacher/Lecturer
2. Accountant
3. Senior Account Executive
4. Corporate Analyst
5. Personal Finance Consultant
6. Business Consultant
7. Assistant Accountant
8. Executive Assistant
9. Financial Analyst
10. Business Analyst
11. Cashier
12. Investment Banker
13. Marketing Manager
14. Finance Manager
15. Operations Manager
16. Sales Manager
17. Chartered Accountant (CA)

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M.Com Books

Preparation is only possible with the right kind of books.  The M.Com books not only provide you with a solid foundation, but they also emphasise the key topics you must prepare for your semester exams. Some of the major books helpful for M.Com are mentioned below.

1. Principles of Accounting by Dixon Cooper, Mitchell Franklin, and Patty Graybeal
2. Financial Management by I.M. Pandey
3. Organisational Behaviour by SP Robbins
4. Cost Accounting by M.P. Gupta
5. Investment Analysis and Portfolio Management by Frank K. Reilly and Keith C. Brown

Is M.Com Better or MBA?

The choice between M.com and MBA essentially depends on your career aspirations. An MBA will provide you with business education, leadership skills, and management skills. On the other hand, an MBA course will polish your finance, accounting and economics knowledge.  If you are interested in business functions MBA is suitable for you. On the other hand, if you want to specialise in a particular field of commerce, or even want to pursue research, M.com is better. The table below shows the clear difference between these courses..

Criteria	M.Com	MBA
Focus	Deep dive into commerce subjects (accounting, finance)	Broad management skills (marketing, HR, operations)
Curriculum	Theoretical and research-oriented	Practical, case-study and project-based
Skill Development	Analytical and subject-specific expertise	Leadership, strategic thinking, soft skills
Career Paths	Roles in finance, teaching, and research	Diverse managerial roles across industries
Cost & Duration	Generally lower fees, 2 years	Higher fees, 1–2 years with intensive internships

Is M.Com Difficult?

The M.Com syllabus is considered to be challenging. This is because the syllabus consists of detailed theory in areas like economics, accounting, and research methods. It is considered difficult for those who do not have a strong commerce foundation. The course involves a significant research component. You will have to design and execute a project/dissertation.

However, the main reason it is considered difficult is the emphasis on qualitative methods and statistics. This course demands that you be comfortable with numbers. If you choose distance learning, it can also mean you will have to self learn these things. Nevertheless, it is an excellent course for those interested in the subject matter and who have a strong academic background.

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