M.Com Subjects and Syllabus 2023
Duration
2 Years
Average Fees
INR 5,000-2 LPA.
Updated on Jul 18, 2023 by Kripal Thapa
Updated on Jul 18, 2023 by Kripal Thapa
M.Com subjects are divided into four semesters over the course duration of two years. Aspirants studying for the Master of Commerce course will learn about a variety of subjects, including managerial accounting, advanced accounting, macroeconomics, finance and other subjects.
As M.Com syllabus provides students with in-depth knowledge needed in the business world. The graduates are qualified to hold positions as Bank Managers, Accountants, Business Analysts, Investment Bankers, Tax Analysts, Operation Managers, Finance Managers, Consultants, etc.
Table of Contents
Also Check: List of Commerce Courses
M.Com Subjects
M.Com subjects lay emphasis on giving students technical expertise on the main topics of financial and business fundamentals. The core courses are focused on the advanced studies of fields of commerce, business, and finance. The coursework is made more varied and adaptable with the inclusion of the electives. Below is the list of MCom subjects:
M.Com Core Subjects
Given below is the core MCom subjects list:
- Management Process & Organizational Behavior
- Economic Analysis
- International Business
- Corporate Tax Planning
- Financial Markets
- Financial Management and Policy
- Strategic Management
- Statistical Analysis
- Business Environment
- Marketing Management
- Advertising and Management in Sales
- Accounting Practice and Theory
- Security Analysis and Portfolio Management
- Business Environment and Decisions
- Managerial Accounts
- Research Methodology in Commerce
- Consumer Behavior
M.Com Elective Subjects
The optional MCom subjects are given below:
- Banking & Finance
- Human Resource Management
- Entrepreneurial Management
- Financial Bank Management
- International Finances
- Investment & Management
- Financial Market
- Quantitative Techniques of Business Decisions
| M.Com Admission | M.Com Entrance Exams |
M.Com Subjects in Detail
M.Com subjects mainly include contemporary theories associated with the commerce field. The table below represents the several topics covered under each subject:
| MCom Subjects | Topics Covered |
| Managerial Economics | Nature and Scope of Managerial Economics, Economics and Managerial Theory, Theory of Consumer Choice, Production Theory, Demand Analysis. |
| Organizational Behaviour and Human Resource Management | The concepts of organization, Groups in organization, Preparation and selection, Development and evaluation, Compensation and protection. |
| Accounting Theory | The nature of accounting theory, Capital, value and profit, Accounting information and the capital market, Globalisation of accounting standards. |
| Financial Management and Business Valuation | Functions of Financial Management, System and Role of Finance Manager, Sources of Capital and Cost of Capital, Analysis of Leverages. |
| Corporate Laws | Doctrine of Indoor Management, Liability of Misstatement - Mergers and Acquisitions, Intellectual Property Rights, Patents Act. |
| Quantitative Techniques for Business Decision | Linear programming and network analysis, PERT and CPM, Formulation and solution of Transportation models, simplex and Hungarian method. |
| Advanced Accounting | Accounting for issues, Accounting issues relative to amalgamation, Accounting for holding and subsidiary companies, Accounts relating to the Liquidation of companies. |
| Income Tax Laws and Accounts | Law relating to Income tax, Calculation of taxable income under the head, Depreciation and Development allowance, , Calculation of taxable Income under the head. |
| Tax Planning and Management | Return of Income, Expert and emergency assessment, Concept of tax Planning, Tax avoidance and tax evasions, Tax planning with reference of location. |
Also, Check the Scope of M.Com in India
Semester-Wise MCom Syllabus
The M.Com syllabus and subjects mainly include thesis-based components and some research-based elements. The course deals with Accounting, Financial Banking Services, Functioning of the Economy, Management and subjects related to Economics. The final year subjects include compulsory internships, projects submission and placement drives.
The following is a detailed M.Com general subjects list according to the semester. However, the subjects vary from university to university.
M.Com Syllabus for 1st Year
Given below are the semester-wise M.Com subjects 1st year:
|
M.Com 1st Sem Syllabus |
M.Com 2nd Sem Syllabus |
| Organizational Behavior and Management Process | Corporate Laws |
| Managerial Economics |
Financial Management
|
| Computer Applications in Commerce |
Indian Financial System
|
| Income Tax Law and Accounts |
Management of Nonprofit Organizations
|
| Business Environment |
Tax Planning and Management
|
| Marketing Management |
Monetary Systems
|
M.Com 2nd Year Syllabus
Given below are the semester-wise M.Com 2nd year subjects:
|
M.Com 3rd Sem Syllabus |
M.Com 4th Sem Syllabus |
| General Service Tax (GST) |
Quantitiative Techniques
|
| Management of Financial Services |
International Business
|
| Auditing and Assurance Service |
Advertising & Sales Management
|
| International Trade – Theory & Practice |
Research and Internships
|
Specialisation-wise MCom Subjects and Syllabus
The M.Com degree provides candidates with a variety of specialisation options in both core and elective subjects. Each specialty focuses on a distinct area of M.Com subjects while giving each person a different set of skills. The list of M.Com specialisations is shown below in detail.
M.Com in Finance Subjects and Syllabus
M.Com in Finance syllabus offers more in-depth on advanced finance, finance management, and the concepts of financial institutions. Internships and projects are integral parts of the final year of the course. The M.Com subjects in the Finance syllabus are listed in the table below.
- Corporate Finance
- Financial Markets
- Advanced Corporate Accounting
- Security Analysis with Portfolio Management
- Income Tax Law, Practice and Tax Planning
- Financial Markets and Institutions
Read More: M.Com Finance Subjects and Syllabus
M.Com in Computer Application and IT Subjects and Syllabus
M.Com syllabus in Computer Application and IT studies the application of software and technologies in banks and other financial institutions. Projects and internships are an essential component of the final year of the programme. The table below contains a list of the M.Com subjects included in the computer application and IT syllabus.
- Principles of Information Technology
- Programming in C++
- Computer Applications: MS Office & Oracle
- Database Management System
- Lab Business Analytics with Spread Sheets
- Tally
Read More: M.Com Computer Application and IT Subjects and Syllabus
M.Com in Business Management Subjects and Syllabus
M.Com in Business Management focuses on studying aspects related to business decisions, entrepreneurship management, and economics in business decisions. The table below contains a list of the M.Com subjects included in business management.
- E-commerce
- Management Information System
- Management of Small & Medium Enterprise
- Labor Legislation in India
- Business Ethics & Corporate Governance
- Macro Economics Concepts and Applications
Read More: M.Com in Business Management Subjects and Syllabus
| Other M.Com Specialisations |
|
| M.Com in Mathematics | M.Com in International Business |
| M.Com in Taxation | M.Com in Global Business Operation |
| M.Com in Banking and Finance | M.Com in Banking |
| M.Com in Statistics | M.Com in Economics |
| M.Com in E-Commerce | M.Com in Accounting |
| M.Com in Business Policy and Corporate Governance | M.Com in Marketing |
| M.Com in Finance & Control | M.Com in Taxation & Insurance |
| M.Com in Foreign Trade Management | M.Com in Human Resource Management |
Master of Commerce Course Structure
The core MCom subjects vary depending on the specialisation chosen by the candidate and also the university offering the course. Some of the specialisation courses are taught during the first year of the M.Com syllabus. There are seminars, placement drives and business events hosted by colleges as part of their course structure. In short, the course structure for the M.Com subject is as follows:
- Two Years
- Core And Specialization Subjects
- Elective Courses
- Seminar
- Placement Drives
- Capstone Projects And Real-Time Projects
- Internships And Workshops
| MBA vs M.Com | M.Com vs MFA |
M.Com Teaching Methodology and Techniques
M.Com trains students in hands-on experience and solves real-world projects. The students are taught about commerce and banking. Finance, Business Laws and Theories are given special attention. Many real-world projects and action-based teaching methods with traditional teaching methods are a part of the course. In a nutshell, the teaching structure includes:
- Case Studies
- Capstone Projects
- Real-time Projects
- Company Workshops
- Guest Lectures
- Internships
- Practical Sessions
| M.Com Colleges in Mumbai | M.Com Colleges in Hyderabad |
| M.Com Colleges in Chennai | M.Com Colleges in Pune |
| M.Com Colleges in Bangalore | M.Com Colleges in Kolkata |
M.Com Projects
The M.Com projects motivate students to solve real-life scenarios using suitable techniques. The topics are selected based on the workshops conducted by the universities in collaboration with businesses. Given below are some of the projects.
Some of the M.Com projects are listed below:
- A Study on Commodity Trading & Investor Awareness
- A Study on Corporate Governance
- A Study on Dividend Policies
- A Study on Corporate Budgeting
- A Study on Commodity Trading With Special Reference to Gold & Silver
Books on M.Com for Reference
There are various books that touch on different topics on M.Com syllabus providing basic information on commerce and business theories. Listed below are some M.Com books for reference:
|
Name of Book |
Author |
| Organizational Behaviour | S.P Robbins |
| Business Taxation |
Radhakrishnan P
|
| Cost Accounting | M.P Gupta |
| Financial Management | I.M Pandey |
| Principles of Accounting |
Dixon Cooper, Mitchell Franklin and Patty Graybeal
|
Top M.Com [Master of Commerce] Colleges
Top Commerce Entrance Exams
M.Com Fee Structure
FAQs
Which is better, M.Com or MBA?
MBA is best for those who wish to take up management positions in private firms while M.Com is suitable for those who are interested in taking up teaching or research in commerce/finance.
Is Math a part of M.Com?
Yes, Math is an essential portion of M.Com and candidates are required to have advanced mathematical skills.
What are the subjects in M.Com first year?
Marketing Management, Business Environment & Policy and Computer Applications in Commerce are some of the core subjects.
Can one do CA after M.Com?
Yes, you can become a Chartered Accountant (CA) after completing an M.Com degree.