Master of Commerce (M.Com) Syllabus 2025: Subjects, Specializations, and Semester-wise Syllabus

  • course years 2 Years
  • type of course Post Graduate
  • course stream Commerce
  • course type Full Time
Written By universitykart team | Last Updated date Oct, 09, 2024

M.Com General syllabus Details

The M.Com General program offers a comprehensive syllabus covering various aspects of commerce and business management. Core subjects typically include advanced financial accounting, corporate finance, business statistics, managerial economics, marketing management, organizational behavior, human resource management, business law, and entrepreneurship development. Elective courses may be available in areas such as financial management, international business, taxation, banking, insurance, e-commerce, and supply chain management. The curriculum often integrates theoretical concepts with practical applications through case studies, research projects, seminars, and industry interactions. M.Com General students gain a deep understanding of financial principles, business strategies, regulatory frameworks, and ethical practices, preparing them for diverse roles in finance, accounting, consulting, entrepreneurship, and management across various sectors.

M.Com General Semester Wise Syllabus

The Master of Commerce (M.Com) General program follows a semester-wise syllabus designed to provide a comprehensive understanding of various aspects of commerce and business. The curriculum typically includes subjects such as accounting, finance, economics, business law, management, marketing, and taxation. Each semester focuses on specific themes, such as financial management, corporate accounting, international business, and organizational behavior. Practical applications through case studies, projects, and internships are often incorporated to enhance students' analytical and problem-solving skills. The program aims to prepare graduates for diverse career opportunities in the field of commerce and related industries.

M.Com General 1st Semester Syllabus

Subject Topics Covered
Managerial Economics Introduction to managerial economics, demand analysis, production and cost analysis, market structures, pricing strategies, decision-making under uncertainty
Corporate Financial Accounting Advanced financial accounting principles, preparation and analysis of financial statements, accounting for mergers and acquisitions, accounting standards
Business Environment Understanding the business environment, economic policies, government regulations, globalization, socio-cultural factors
Business Statistics Descriptive statistics, probability theory, sampling techniques, hypothesis testing, regression analysis, time series analysis
Organizational Behavior Individual behavior, group behavior, organizational culture, motivation theories, leadership styles, organizational change and development
Business Communication Written communication skills, oral communication skills, business correspondence, presentation skills, negotiation skills
Advanced Management Accounting Cost concepts and classifications, cost-volume-profit analysis, budgeting and budgetary control, standard costing, performance measurement

M.Com General 2nd Semester Syllabus

Subject Topics Covered
Advanced Financial Accounting Accounting Standards, Advanced Issues in Partnership Accounts, Company Accounts - Issue, Forfeiture, and Reissue of Shares and Debentures, Amalgamation, Absorption, and Reconstruction, Accounting for Banking, Insurance, and Non-Profit Organizations
Corporate Laws and Secretarial Practice Company Law, Secretarial Practice, Corporate Governance, Legal Aspects of Business, Corporate Social Responsibility
Managerial Economics Demand Analysis, Cost and Revenue Analysis, Market Structures and Pricing, Business Cycles and Economic Forecasting, Managerial Decision Making
Marketing Management Marketing Concepts and Principles, Market Segmentation and Targeting, Product and Brand Management, Pricing Strategies, Promotion and Advertising
Human Resource Management HR Planning and Recruitment, Selection and Induction, Performance Management, Training and Development, Employee Relations

M.Com General 3rd Semester Syllabus

Subject Topics Covered
Advanced Financial Management Time value of money and discounted cash flows - Cost of capital and capital structure theories - Capital budgeting decisions and risk analysis - Dividend policy and valuation of shares - Working capital management - Financial derivatives and risk management
Corporate Tax Planning Introduction to corporate taxation - Tax planning concepts and strategies - Taxation of business entities - Capital gains taxation - Tax incentives and exemptions - International taxation - Tax compliance and ethics
Advanced Management Accounting Cost-volume-profit analysis - Budgeting and budgetary control - Standard costing and variance analysis - Activity-based costing and management - Pricing decisions and transfer pricing - Performance measurement and balanced scorecard
International Business Globalization and its impact on business - International trade theories - Foreign exchange market and exchange rate determination - Entry strategies in international markets - International trade finance - Export-import documentation and procedures
Research Methodology Introduction to research methodology - Research design and types of research - Data collection methods and sampling techniques - Data analysis and interpretation - Report writing and presentation skills - Ethical considerations in research

M.Com General 4th Semester Syllabus

Course Topics Covered
Advanced Financial Management Risk and return analysis, Cost of capital, Capital structure theories, Dividend policy, Financial derivatives
Corporate Governance and Business Ethics Principles of corporate governance, Board of directors and committees, Corporate social responsibility, Ethical decision making, Regulatory framework
International Business Globalization and its impact on business, International trade theories, Foreign exchange management, Export-import procedures, International business strategies
Management Accounting Cost-volume-profit analysis, Budgeting, and budgetary control, Standard costing and variance analysis, Decision-making techniques, Performance measurement, and evaluation
Research Methodology in Commerce Research process and design, Data collection methods, Statistical analysis techniques, Qualitative research methods, Writing research reports
Elective Courses (Choose 1-2) Options may include: Entrepreneurship Development, Banking and Insurance, E-Commerce, Tax Planning and Management, Financial Markets and Institutions

M.Com General Entrance Exam Syllabus

Subject Topics Covered
Business Environment and Economics Microeconomics, Macroeconomics, Indian Economy, Economic Policy
Financial Accounting Accounting principles and concepts, Financial statements, Accounting standards
Business Mathematics and Statistics Arithmetic and geometric progressions, Measures of central tendency, Probability and probability distributions, Correlation and regression analysis
Corporate Accounting Accounting for share capital, Final accounts of companies, Amalgamation and absorption
Business Laws Contract Act, Sales of Goods Act, Companies Act, Negotiable Instruments Act
Business Management Planning, Organizing, Directing, Controlling
Cost Accounting Cost concepts and classifications, Cost-volume-profit analysis, Standard costing
Income Tax Law and Practice Income tax provisions, Tax planning, Assessment procedures

M.Com General Books

Subject Books
Financial Accounting "Financial Accounting" by T.S. Reddy and A. Murthy
Managerial Economics "Managerial Economics" by D.N. Dwivedi
Business Statistics "Business Statistics" by S.P. Gupta and M.P. Gupta
Corporate Accounting "Corporate Accounting" by N.S. Zad
Business Law "Business Law" by M.C. Kuchhal and Vivek Kuchhal
Organizational Behavior "Organizational Behavior" by Stephen P. Robbins and Timothy A. Judge
Marketing Management "Marketing Management" by Philip Kotler and Kevin Lane Keller
Financial Management "Financial Management" by I.M. Pandey
Human Resource Management "Human Resource Management" by Gary Dessler
International Business "International Business: Competing in the Global Marketplace" by Charles W.L. Hill and G. Tomas M. Hult

M.Com General Syllabus: FAQs

Q. What is M.Com General?

Ans. M.Com General, or Master of Commerce in General, is a postgraduate degree program that offers a comprehensive understanding of various aspects of commerce, accounting, finance, economics, and business management.

Q. What is the duration of the M.Com General course?

Ans. The duration of the M.Com General course is typically two years, divided into four semesters.

Q. What is the eligibility criteria for M.Com General?

Ans. The eligibility criteria for M.Com General usually require candidates to have a Bachelor's degree in Commerce or related fields from a recognized university.

Q. What are the core subjects covered in M.Com General?

Ans. The core subjects covered in M.Com General may include Financial Accounting, Cost Accounting, Management Accounting, Business Economics, Business Law, Corporate Finance, Auditing, Taxation, Business Statistics, and Financial Management.

Q. Is there any specialization offered in M.Com General?

Ans. M.Com General typically does not offer specializations like other M.Com programs. However, students may have the option to choose elective subjects based on their interests and career goals.

Q. What is the syllabus structure of M.Com General?

Ans. The syllabus structure of M.Com General comprises core subjects, elective subjects (if applicable), and practical training or project work. Each semester covers specific subjects aimed at providing a holistic understanding of commerce-related concepts.

Q. Are there any practical components in M.Com General?

Ans. Yes, M.Com General may include practical components such as project work, case studies, internships, or fieldwork to provide students with hands-on experience and practical exposure to real-world business scenarios.

Q. What are the career prospects after completing M.Com General?

Ans. Graduates of M.Com General can explore various career opportunities in areas such as accounting, finance, banking, taxation, auditing, consultancy, business analysis, the corporate sector, government organizations, and academia. They can also pursue further studies like PhD or professional certifications like CA, CMA, CS, etc.

Q. Is there any entrance exam for admission to M.Com General?

Ans. Admission criteria may vary among institutions. Some universities or colleges may conduct entrance exams, while others may admit students based on merit in the qualifying examination or other criteria such as entrance interviews.

Q. What is the importance of M.Com General in today's job market?

Ans. M.Com General equips students with advanced knowledge and skills in commerce and related areas, making them highly desirable candidates for various job roles in the corporate sector, financial institutions, government organizations, and academic institutions. The program enhances their employability and opens up opportunities for career advancement and professional growth.

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