MCom Subjects List 2025: MCom Syllabus, Course and Specialisations

MCom Subjects List 2025: MCom Syllabus, Course and Specialisations

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Saumya
Saumya Jain
Assistant Manager- Content
Updated on Aug 22, 2025 16:34 IST

MCom syllabus is spread across four semesters. Check here the complete MCom semester-wise subjects and specializations. Get information about the MCom course structure, scope and career options. 

MCom subjects are divided into two segments throughout the MCom syllabus 2025, i.e. core MCom subjects and elective MCom subjects. Masters of Commerce or MCom is a popular two-year postgraduate programme. The course is ideal for candidates who wish to build a career in the fields of banking and financial services and insurance (BFSI), accounting and commerce. The MCom syllabus is spread across four semesters and majorly focuses on Economics, Commerce, Management and Accounting and related subjects. The syllabus is designed to build advanced knowledge in banking, management, commerce, finance and business.

The prescribed MCom subjects are mostly the same across various colleges and universities. There may be minor differences in the MCom syllabus in some universities, but the crux and structure remain the same. The MCom subjects help the students to delve deeper into the functioning of the economy, capital, revenue, trade, taxes, etc. Institutes such as Delhi University, Christ University, Banaras Hindu University (BHU), etc., offer the latest MCom syllabus aligned with the growing need of the field of commerce and management, thus ensuring students gain both theoretical knowledge and practical skills. Read the article below to the complete MCom semester-wise subjects and specializations. 

Table of content
  • MCom Subjects List 2025
  • MCom Syllabus 2025
  • MCom Specialisations

MCom Subjects List 2025

MCom course has a very versatile list of subjects. MCom subjects cover every kind of topic related to commerce, finance and accounting. Mentioned below are the core MCom subjects for the course:

MCom Core Subjects

Check the table below to know the core MCom subjects: 

MCom Subject Details
Accounting and Managerial Decisions
  • Introduction
  • Cost behaviour and profit analysis
  • Budget and Budgetary Control
  • Standard costing
  • Divisional performance analysis
    • Responsible accounting
Business Environment
  • 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
  • Computer Fundamental
  • Information Technology
  • Operating System and Word Processing
  • Introduction to Accounting
  • Database Management System
Accounting Theory and Practice
  • 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
  • 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
  • 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
  • Introduction to financial management
  • Objectives, Nature and Scope of Financial Management
  • Planning and Management of Capital structures
  • Decisions of Capital Budgeting
  • Corporate Restructuring
Managerial Economics
  • Introduction to firm theories and its objectives
  • Cost and Production Classification
  • Consumer Behaviour
  • Theories of Pricing
  • Relationship of Price and Output in different market structures
  • Case Study
Marketing Management
  • Traditional vs Modern view of marketing
  • Marketing environment
  • Market planning, organising, and control
  • Product and Pricing Decisions
Organisation Theory and Behaviour
  • Different Organisation theories and behaviour
  • Decision making and Communication
  • Stress management
  • Concepts of leadership, power & conflict
  • Contemporary theories of motivation
  • Organisational culture and development

MCom Elective Subjects

The M.Com syllabus also includes specialisations, internships, projects, etc. Students can opt for elective MCom subjects according to their preferences and future career aspirations. Take a look at the table below to know the list of MCom elective subjects:

M Com Subjects Details
Finance
  • Financial Markets and Institutions
  • Security Analysis and Portfolio Management
  • Project Management and Financial Services
  • International Financial Management
Marketing
  • International Marketing
  • Marketing Research
  • Advertising and Sales Management
  • Consumer Behaviour
Taxation Management
  • Corporate Tax Planning
  • Principles and Practice of Taxation and Indian Tax System
Corporate and Industrial Laws
  • Corporate Law
  • Industrial Law
Human Resource Management
  • Human Resource Development
  • Training and Development
  • Industrial Relations
  • Management of Transformation
International Business
  • India's Foreign Trade and Investment
  • Management of International Business Operations
Accounting
  • Management Control and Information System
  • International Accounting
Applied Economics
  • Industrial Economics
  • Applied Econometrics
Computer Application and Information Technology
  • Computer Applications in Business
  • E-Commerce
Insurance
  • Insurance Management
  • Actuarial Practice

MCom Syllabus 2025

In MCom, while core courses remain the same for all, students opting for specialisation have to choose from elective courses. Take a look at the MCom syllabus and topics generally taught in two-year MCom course below:

MCom Syllabus

Organisation Theory and Behaviour

Statistical Analysis

Economic Analysis

Financial Management and Policy

Managerial Accounting

Business Environment

Quantitative Techniques for Business Decisions

Marketing Management

Accounting Theory and Practice

Strategic Management

International Business

Human Resource Management

Download Here: Detailed MCom Syllabus of Delhi University

MCom Specialisations

MCom course covers a wide area for study and research and has many specialisations to offer besides MCom (General) and MCom (Honours). Some of the MCom specialisations that the aspirants can choose from are:

List of MCom Specialisations 

MCom (Taxation)

MCom (Economics)

MCom (Mathematics)

MCom (Accounting)

MCom (Accounting & Finance)

MCom (Statistics)

MCom (Banking)

MCom (Finance)

MCom (Banking and Finance)

MCom (Finance & Control)

MCom (Marketing)

MCom (E-Commerce)

MCom (Business Management)

MCom (Computer Application)

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Saumya Jain
Assistant Manager- Content
Saumya brings over seven years of editorial experience, with more than five years of wielding pen (and keyboard) at Shiksha. A graduate in English Literature from Delhi University, she is a storyteller at heart. A t Read Full Bio