Master of Commerce


Commerce is one of the crucial parts to run a country. Without Commerce, a country looks like fish without water as both cannot survive. A company's requirement also includes employees from Commerce background, and in some cases, they require employees to possess a degree of higher studies. In this case, M.Com plays a vital role. For those who are unaware of what to do after Bachelors in B.Com can apply for M.Com. M.Com, which is also known as Masters in Commerce, is a 2-year post-graduation course. It focuses on various specialization. 


There are specific requirements that should be fulfilled by an applicant to enroll himself/herself for the M.Com course. These requirements are listed below.

  • An applicant must have a degree of B.Com or B.Com(Honours) or equivalent undergraduate course with at least 50% marks in aggregate through a recognized university.
  • Applicants pursued courses like Economic(H), BBS, BFIA, and BBE with at least 60% marks in aggregate can apply for the M.Com course. 


The syllabus of M.Com has two years of education. Further, it gets divided into four semesters. These subjects, according to their respective semesters, are listed in the table below. 


Topic related to subjects

Organization Theory and Behaviour

  • Classical, Neo-classical and contemporary
  • Authority, Power, Status, Formal and Informal Structure
  • Bureaucratization of organizations
  • Models, Challenges and Opportunities of Organizational Behaviour

Statistical Analysis

  • Mathematical Expectation and Probability
  • Probability Distribution
  • Statistical Decision Theory

Economic Analysis

  • Objectives of Firms related to profit maximization
  • Consumer behaviour and responses

Financial Management and Policy

  • Financial Management of business such as calculation of risk and providing financial decision
  • Capital Budget decisions like evaluating expenditures.

Managerial Accounting

  • Nature and features of Managerial Accounting
  • Cost Concepts and Classifications
  • Cost Auditing
  • Variable and Absorption Costing

Business Environment

  • Basic IS-LM framework
  • Exchange rate regimes and foreign exchange markets for investment
  • Economic Behaviour

Quantitative Techniques for Business Decisions

  • Introduction to the topic
  • Linear Programming
  • Transportation
  • Integer Programming

Marketing Management

  • Introduction to marketing
  • Understanding Marketing
  • Understanding the Behaviour of Buyer

Strategic Management

  • Introduction to strategic management
  • Strategic Analysis
  • Strategic Choice
  • Strategic Implementation

Accounting Theory and Practice

  • Nature and scope of Accounting Theory
  • Conceptual framing of financial accounting
  • Accounting standards in India.

International Business

  • Nature and scope of International Business
  • Understanding policies and the market for International Business
  • Reasons and theories for International Business.

Human Resource Management

  • Concept of Human Resource and its Management
  • Job Analysis
  • Business as well as Human Resource Strategy

An applicant must also select one of the optional subjects displayed in the table below.





Accounting and Finance

  • Accounting for Managerial Decision
  • Advanced Financial Accounting
  • Corporate Financial Accounting
  • Financial Institutions and Markets
  • Project Planning and Control
  • Security Analysis and Portfolio Management



  • Advertising and Sales Marketing
  • Consumer Behaviour and Marketing Research


International Marketing

  • Foreign Trade Policy, Procedures, and Documentation
  • International Business Environment
  • International Marketing



  • Quantitative Techniques and Research Methodology


Students can pursue M.Com in many specialities. Some of these have been provided in the table below.




Corporate Law


International Business

Industrial Business



Operations Management

Human Resource Management

Business Analytics

Management Accounting


M.Com is a course provided by most of the Commerce or even some non-commerce institutes. But only a few colleges get a chance of arriving at the top. Some of these colleges are given below.



Annual Average Cost

Amity University

Noida, Uttar Pradesh


Bangalore University      

Bangalore, Karnataka


Christ University

Bangalore, Karnataka


Hindu College

New Delhi, Delhi


St. Joseph’s College of Commerce

Bangalore, Karnataka


University of Mumbai

Mumbai, Maharashtra


Symbiosis College of Arts and Commerce

Pune, Maharashtra


Hansraj College

New Delhi, Delhi


Central University of Rajasthan

Ajmer, Rajasthan


Stella Maris College

Chennai, Tamil Nadu


Future Prospects

A person holding the M.Com degree can be hired for the following positions.

Job Positions


Annual Average Salary


An Accountant is responsible for managing the expenses, gains, losses, and profits and notes them in a journal in the perfect format. According to daily reports, they have to make changes in the books of accountants.


Finance Analyst

Analyzing the financial status of a company is the job of a Financial Analyst. He/she analyses the risk of the investments to be made by a company.


Operations Manager

Operations Manager is appointed to look upon all the operations taking place in a company. This designation requires to be more attentive as his/her daily reports reach the head or the employer of the company.


HR Executive

HR Executive has the task of appointing people according to work and look upon their work daily. He/she also manages visitors, business associates, clients such people in some cases.


1 Comment
  • 3 years, 10 months

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