Master of Commerce (M.Com) Syllabus & Subjects List 2026: Download Semester-wise Syllabus PDF

• Organisational Behavior and Management Process
• Computer Applications in Commerce
• Business Environment & Policy
• Marketing Management

• Management and Financial Accounting
• Managerial Economics
• Management of Nonprofit Organizations
• Research Methods

• Financial Management
• Managerial Communication
• Management of Financial Services
• International Trade – Theory & Practice

• Elements of Income Tax
• Mergers & Acquisitions
• E-Commerce
• Research and Internships

Accounting for Managerial Decisions

This subject focuses on organising the accounting and managerial information required for the management. It includes the following topics –

• Introduction
• Cost behaviour and profit analysis
• Budget & budgetary control
• Standard costing
• Divisional performance analysis
• Responsible accounting

Business Environment

This subject provides knowledge about all internal and external factors to be taken into account for the functioning of a business. Topics included are –

• 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 deals with the development and software applications in finance. The topics included in this are –

• Computer Fundamental
• Information Technology
• Operating System and Word Processing
• Introduction to Accounting
• Database Management System

Accounting Theory and Practice

This subject deals with studying a set of frameworks, assumptions, methods, and practices involved in the study of accounting. The topics included are –

• 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 combines the areas of contemporary investment management involving security analysis for an asset creation of investment objectives. Some of the topics included are –

• 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 involves studying strategies and planning to reduce tax liabilities against a registered organisation or company. Topics included are –

• 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

It involves studying structures, procedures, systems, and accounting decisions involved in an organisation. Some of the topics are –

• Introduction to financial management
• Objectives, Nature and Scope of Financial Management
• Planning and Management of Capital structures
• Decisions of Capital Budgeting
• Corporate Restructuring

Organisation Theory and Behaviour

This subject develops a theoretical understanding of the developing workplace environment and its organisational structure. Topics included are –

• Different Organisation theories and behaviour
• Decision making and Communication
• Stress management
• Concepts of leadership, power & conflict
• Contemporary theories of motivation
• Organisational culture and development

Managerial Economics

It includes studying economic methods to optimise the managerial decision-making process. The topics included are –

• 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

This subject involves the analysis of marketing strategies and customer perceptions to increase profit. Some of the topics included are –

• Traditional vs Modern view of marketing
• Marketing environment
• Market planning, organising, and control
• Product and Pricing Decisions

Banking and Finance

It is a subject involving master-level banking and finance study. It includes the study of banking concepts, banking laws, financial concepts, and financial management.

Commercial Bank Management

Students are taught how to manage banking activities and cultivate skills to take on leadership roles in the finance industry. They are made familiar with concepts and practises in functional areas of banking management activities.

Entrepreneurial Management

It involves the study of the introduction of entrepreneurship, strategic management, business ethics, social responsibility, etc. It familiarises students with the concept of entrepreneurship.

Financial Markets

This subject involves the study of pricing, fees, cost management, basic trading regulations, factors involved in market pricing, and security.

Human Resource Management

This involves the effective understanding, development, and management of human resource relations.

International Finance

This course develops professional individuals with specialised skills and applied global competencies in financial management areas.

Finance

• Financial Market & Institutions
• Project Management & Financial Services
• Security Analysis & Portfolio Management
• International Finance

This course offers specialisation in financial fields involving accounting, banking, financial management, and financial control. One can choose which field they want to focus on and develop the skills and knowledge for that area.

Marketing

• International Marketing
• Marketing Research
• Consumer Behaviour
• Advertising & Sales Management

This course is typically based on research, focusing on various aspects of marketing like consumer behaviour, market research, the study of functional areas of marketing, marketing management, etc. This familiarises students with ethics involved in marketing, quality management, and advertising.

Taxation & Insurance

• Corporate Tax Planning
• Insurance Management
• Actuarial Practises
• Principles and practices in the Indian Taxation System

This course involves study about policies regarding taxation and insurance and their management. It includes solving taxation problems, researching tax literature, familiarising with the taxation system & its ethical (and legal) obligations, analytical review of tax returns, learning concepts & objectives of insurance, and the policies regarding them.

Human Resource Management

• HR Training
• HR Development
•  Industrial Relations
• Transformation Management

This course involves studying effective understanding, development, and management of human resource relations in an organisation. It focuses mainly on business communication skills and decision-making abilities to cultivate rational human resource graduates.

Computer Applications & IT

• E-Commerce
• Computer Application in Business

This course aims to pass on the knowledge extensively to students so that they can understand the computer applications and software involved in various fields of commerce. It also teaches about the role of technological advancement in a business.

Principles of Accounting

Dixon Cooper, Mitchell Franklin, and Patty Graybeal

This book is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting.

Financial Management

I.M. Pandey

This book highlights the modern, analytical approach to corporate finance decision-making.

Organisational Behaviour

SP Robbins

This book reflects the most recent research on organisational behaviour and topical issues facing organisations, managers, and employees.

Business Taxation

Radhakrishnan P

This book is highly sought after by MCom pursuers. It highlights the concept and objective of the taxation system, how taxation impacts business, and the Indian taxation system.

Cost Accounting 

M P Gupta

This book has been specially written to meet the requirements of MCom students. It has around 200 illustrations and approximately 130 solved problems to help students understand the concepts better.

Investment Analysis and Portfolio Management

Frank K Reilly, and Keith C Brown

This book combines solid theory with its practical applications. Combining investment instruments and capital markets with theoretical detail on evaluating investments and opportunities to satisfy risk-return objectives, it helps students in learning about money management to get the maximum benefit.