M.Com
Master of Commerce
M.Com Syllabus 2026
The Master of Commerce (M.Com) syllabus covers a structured programme spanning 2 Years designed to build both foundational knowledge and specialised expertise. Below is the detailed semester-wise subject breakdown and programme structure.
M.Com Semester-wise Subjects
M.Com Syllabus & Subjects
The M.Com programme offers advanced study in commerce, finance, and business. The syllabus builds on undergraduate commerce knowledge with deeper focus on accounting standards, corporate finance, tax planning, and research methodology.
Core Subjects
Specialisation Options
Research & Practical Components
| Component | Details |
|---|---|
| Dissertation / Thesis | Research paper on a commerce/finance topic (mandatory in Semester 4) |
| Internship | 4–6 weeks in accounting firms, banks, or corporate finance departments |
| Seminars & Presentations | Regular research paper presentations and academic discussions |
| Computer Lab | Practical sessions on Tally, SPSS, and Excel-based financial modelling |
M.Com Programme Structure & Credit Distribution
M.Com Semester-wise Curriculum
Semester 1
| Paper | Subject |
|---|---|
| Paper 1 | Advanced Financial Accounting |
| Paper 2 | Managerial Economics |
| Paper 3 | Business Environment & Policy |
| Paper 4 | Quantitative Techniques for Business |
Semester 2
| Paper | Subject |
|---|---|
| Paper 5 | Corporate Financial Management |
| Paper 6 | Advanced Cost & Management Accounting |
| Paper 7 | Research Methodology |
| Paper 8 | Indian Financial System |
Semester 3
| Paper | Subject |
|---|---|
| Paper 9 | Corporate Tax Planning & Assessment |
| Paper 10 | Specialisation Elective I |
| Paper 11 | Specialisation Elective II |
| Paper 12 | International Business & Finance |
Semester 4
| Paper | Subject |
|---|---|
| Paper 13 | Strategic Management |
| Paper 14 | Specialisation Elective III |
| Paper 15 | E-Commerce & Digital Business |
| Dissertation | Research Dissertation + Viva Voce |
Skills Developed in M.Com
Skills Developed in M.Com
Finance & Accounting Skills
Advanced Financial Analysis
Financial statement analysis, ratio interpretation, fund flow & cash flow analysis, and corporate valuation techniques.
Tax Planning & Compliance
Direct and indirect taxation, GST compliance, corporate tax planning strategies, and tax assessment procedures.
Auditing & Assurance
Internal auditing, statutory audit procedures, forensic accounting basics, and compliance with Indian Accounting Standards.
Cost Optimisation
Activity-based costing, variance analysis, budgetary control, and management accounting for decision-making.
Research & Analytical Skills
Research Methodology
Hypothesis formulation, data collection methods, statistical testing using SPSS/R, and academic paper writing.
Data Interpretation
Statistical analysis, regression models, correlation studies, and presentation of research findings.
Financial Modelling
Excel-based financial models, DCF valuation, sensitivity analysis, and scenario planning.
Business Communication
Report writing, presentation skills, business correspondence, and academic discourse.