M Com: Syllabus, Subject, Course Details For 1st & 2nd Year

M Com: 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 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 along with detailing the major disciplines.

M Com Course Details

Master of Commerce (M.Com) is a postgraduate academic degree that aims to impart students with the 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 of topics such as Business Accounting and Environment, International Business, Financial Management, Organizational Behaviour, amongst others. 

M Com Syllabus

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

MCom Syllabus Semester 1

  • Organizational Behavior
  • Monetary System
  • Consumer Behavior and Marketing Research
  • Macro Economics for Business Decisions
  • Information System and Computers

MCom Syllabus Semester 2 

  • Human Resource Management
  • Advanced Financial Management
  • E-Commerce
  • Business Environment
  • Operations Research and Quantitative Techniques

MCom Syllabus Semester 3

  • International Business
  • Business Ethics & Corporate Governance
  • Elective Paper – I
  • Elective Paper – II
  • Elective Paper – III

MCom Syllabus Semester 4

  • Elective Paper – IV
  • Elective Paper – V
  • Elective Paper – VI
  • Project Report
  • Viva-voce

M Com Syllabus: Core & Elective Subjects For 1st & 2nd Year

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 For M Com

  • 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 For M Com

  • 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 enhancing 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 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 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 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.

Accounting Theory and Practice

Studying accounting theory and practice, you will get a modern outlook into 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 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. 

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