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M.Com Subjects: Semester Wise Subjects List, Syllabus, Books 2024
Chetna Verma
Updated on 29th May, 2024 , 5 min read
M.Com Subjects
The Master of Commerce (M.Com) is a two-year post-graduate or master's degree program offered by various UGC-accredited commerce institutes across India. The course deals with knowledge in subjects like management, accounting, finance, taxation, and more. Read the complete article to learn more about the M.Com Syllabus, M.Com Subjects, M.Com Subjects in IGNOU, books, and more.
B.Com and B.Com (H) graduate students often find the M.Com to be their preferred choice for higher education. The course offers an in-depth understanding and knowledge of business management, accounts, and finance which are the most desired and crucial set of skills these days, and the course aims to prepare students for the corporate or business world. The course is also found suitable and appreciated by the researchers and educators. The admissions to the course are often merit-based. However, some institutes prefer admissions through their entrance tests or other entrance tests.
Also Find out: Best Courses After B.Com
M.Com Syllabus Semester Wise
The M.Com course is for 2 years. During the first year, students gain knowledge in subjects like Finance, Accounting, and Commerce, and the major focus is given to accounting and commerce. In the second year, other subjects like trade policies, and taxation are introduced, and emphasis on banking, finance, capstone projects, and real-life initiatives is also high. The entire course focuses on preparing students for the real-life business world and hence the course is filled with knowledge from various business related aspects. Given below is the semester-wise M.Com syllabus.
M.Com Syllabus 1st Year
MCom Subjects Semester I | MCom Subjects 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 Non-profit Organizations |
Corporate Governance | Research Methods & Statistical Techniques |
M.Com Syllabus 2nd Year
MCom Subjects Semester III | MCom Subjects 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 |
M.Com Subjects List
The subjects in M.Com are divided into core and elective subjects. This section covers both types of M.Com subjects in detail.
M.Com Core Subjects
Accounting for Managerial Decisions
This subject focuses on the organization of the accounting and managerial information needed for management. It covers the following M.Com subjects:
- Introduction
- Cost behavior and profit analysis
- Budget & budgetary control
- Standard costing
- Divisional performance analysis
- Responsible accounting
Business Environment
This subject covers all the internal as well as external factors needed for the smooth functioning of the business. It covers the following M.Com subjects:
- Introduction to Business
- Emerging Order of Business Environment
- Technological Environment
- Economic Environment
- Political Environment
- Socio-Economic Environment
- Natural Environment
- Inter programming and Inventory Control
Computer Applications in Business
This subject provides information about the development and software applications in the finance domain. It covers the following M.Com subjects:
- Computer Fundamental
- Information Technology
- Operating System and Word Processing
- Introduction to Accounting
- Database Management System
Accounting Theory and Practice
This subject emphasizes the set of frameworks, assumptions, techniques, and practices required for accounting. It covers the following M.Com subjects:
- Accounting theory and practice: Type, Objective, and Scope
- Conceptual Framework of Financial Accounting and Reporting
- Objectives of Corporate Reporting
- Revenue, expenditure, profit, and loss measurement and reporting
- Valuation of Assets and Liabilities
- Deprecation Policy
- Recent Developments
Security Analysis and Portfolio Management
This subject integrates the different arenas of contemporary investment management, which are involved in for asset creation of investment objectives. It covers the following M.Com subjects:
- Introduction: What, Why, and How?
- Financial Assets in Investment Decisions: Nature, Process, & Scope
- Fixed Income Security Analysis
- Variable Income Security (Equity) Analysis
- Traditional and Modern Theories of Portfolio Management
Corporate Tax Planning
This subject includes the study of strategies and planning to reduce tax liabilities against registered companies. It includes the following M.Com subjects:
- Corporate Tax Planning: Introduction and Meaning
- Introduction to Tax Evasion and Tax Avoidance
- Computing Corporate Tax
- Tax planning and managerial decisions
- Foreign collaborations and foreign tax incidence on domestic companies
Financial Management and Policy
This subject focuses on the study of structures, procedures, systems, and accounting required in the organization. It involves the following M.Com subjects:
- Introduction to financial management
- Objectives, Nature, and Scope of Financial Management
- Planning and Management of Capital structures
- Decisions of Capital Budgeting
- Corporate Restructuring
Organization Theory and Behavior
This subject deals with the theoretical comprehension of how to build a workplace environment and its structure. It includes the following M.Com subjects:
- Different Organization theories and behavior
- Decision-making and Communication
- Stress management
- Concepts of leadership, power & conflict
- Contemporary theories of motivation
- Organizational culture and development
Managerial Economics
This subject involves the study of economic methods to optimize decision-making at the management level. It includes the following M.Com subjects:
- Introduction to firm theories and their objectives
- Cost and Production Classification
- Consumer Behaviour
- Theories of Pricing
- Relationship of Price and Output in different market structures
- Case Study
Marketing Management
This subject focuses on the analysis of marketing techniques and customer behavior to increase business profits. It involves the following M.Com subjects:
- Traditional vs Modern view of marketing
- Marketing environment
- Market planning, organizing, and control
- Product and Pricing Decisions
M.Com Elective Subjects
Banking and Finance- This subject involves research in banking and finance. It covers the study of financial management, financial concepts, and banking rules.
Commercial Bank Management- The students learn about the management of banking operations and the development of leadership abilities. They are introduced to ideas and procedures in the various functional areas of banking management activity.
Entrepreneurial Management- The subject includes research topics like entrepreneurial introduction, strategic management, business ethics, social responsibility, etc. It introduces the idea of entrepreneurship to students.
Financial Markets- The subject deals with detailed knowledge of pricing, fees, cost management, fundamental trading rules, market pricing drivers, and security.
Human Resource Management- This subject involves the study of the creation and administration of human resource relations.
International Finance- The students learn about international financial management under this subject which includes the various concepts in finance that are used worldwide.
M.Com Specializations
Given below are the specializations offered in the M.Com syllabus:
M.Com Specialization | M.Com Subjects |
| M.Com in Finance |
|
| M.Com in Marketing |
|
| M.Com in Taxation & Insurance |
|
| M.Com in Human Resource Management |
|
| M.Com in Computer Application & IT |
|
M.Com Books
Since a master's in commerce is such a broad field with so many specializations, post-graduate students read a variety of literature. Here are a few books recommended for M.Com subjects that applicants can refer to:
Name of the Book | Author Name |
Principles of Accounting | Dixon Cooper, Mitchell Franklin, and Patty Graybeal |
Financial Management | I.M. Pandey |
Organizational Behaviour | SP Robbins |
Business Taxation | Radhakrishnan P |
Cost Accounting | M.P. Gupta |
Investment Analysis and Portfolio Management | Frank K. Reilly, and Keith C. Brown |
Distance M.Com Course Syllabus
Distance learning allows students who cannot afford full-time classes to earn their degrees. Additionally, students who are not eligible for full-time programs choose part-time or online M.Com programs. The curriculum for online learning courses in M.Com is similar to that of conventional courses, and the evaluation format is also similar to regular and conventional courses.
To be eligible for a distance learning program in M.Com, a student must secure an average grade point of 50% in their graduation course. Some of the top distance colleges offering M.Com distance courses are IGNOU, Annamalai University, LPU Remote Education, Jain Online University, Chandigarh University, Netaji Subhas Open University, JECRC, and GITAM, etc
M.Com Syllabus IGNOU
Given below is the list of M.Com subjects in IGNOU as included in the syllabus of the university:
M.Com Syllabus IGNOU 1st Year |
| International Business Environment |
| International Marketing Management |
| India's Foreign Trade |
| Export-Import Procedures and Documentation |
| International Marketing Logistics |
| International Business Finance |
M.Com Syllabus IGNOU 2nd Year |
| Organization Theory and Behavior |
| Research Methodology and Statistical Analysis |
| Business Environment |
| Accounting for Managerial Decisions |
| Marketing Management |
| Financial Management |
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Frequently Asked Questions
What are the subjects in M.Com?
M.Com subjects include topics like Cost behaviour and profit analysis, Budget & budgetary control, Introduction to Business, Inter programming and Inventory Control, Operating System and Word Processing, Valuation of Assets and Liabilities, etc.
Which are the subjects in M.Com first year?
M.Com subjects first year constitutes topics like Economics of Global Trade and Finance, Financial Management, Managerial Economics, Research Methods & Statistical Techniques, Corporate Governance, Marketing Management, and more.
Does M.Com have any scope?
Yes. M.Com has a broad scope in terms of jobs in both government as well private sector. Despite the fact that the course covers management topics, M.Com graduates are typically not given preference for managerial positions.
What is covered in M.Com Syllabus?
M.Com syllabus includes many subjects and topics related to finance, accounting, and commerce such as Organisation Theory and Behaviour, Research Methodology and Statistical Analysis, International Business Environment, etc.
Which are the specializations after M.Com?
M.Com specializations are Project Management and Financial Services, Financial Management, Security Analysis with Portfolio Management, Corporate Tax Planning, Actuarial Practice, Industrial Relations, etc.
Which are the subjects in M.Com first year syllabus?
M.Com subjects 1st year include topics like Organizational Behavior and Management Process, Marketing Management, Managerial Economics, Business Environment & Policy, Management of Nonprofit Organizations, Research Methods & Statistical Techniques, etc.
Which are the subjects in M.Com second year syllabus?
M.Com subjects 2nd year include topics such as Financial Management, Management of Financial Services, Managerial Communication, Elements of Income Tax, E-Commerce, Mergers & Acquisitions, Research and Internships, etc.
What is M Com Syllabus
M Com Syllabus refers to the curriculum or set of subjects that are covered in the Master of Commerce (M Com) program.
Are there any elective subjects in M Com Syllabus
Yes, M Com Syllabus often includes elective subjects that allow students to specialize in specific areas of commerce, such as taxation, international business, human resource management, banking and finance, entrepreneurship, or information systems.
What are the core subjects included in M Com Syllabus
The core subjects typically included in M Com Syllabus are financial management, accounting, economics, business research methods, marketing, organizational behavior, and strategic management.
What are some common topics covered in the financial management subject of M Com Syllabus
Financial management topics covered in M Com Syllabus may include capital budgeting, risk and return analysis, financial statement analysis, working capital management, mergers and acquisitions, and corporate finance.
Is there a research component in the M Com Syllabus
Yes, many M Com programs include a research component, such as a dissertation or thesis, where students are required to conduct independent research on a chosen topic within the field of commerce.