Programme
Overview
M.Com is a postgraduate academic degree awarded for a program in Commerce. The duration of the M. Com course is 2 years, which is divided into four distinct semesters. M.Com programme provides students with a comprehensive understanding of various aspects of the business world, preparing them for careers in Accounting, Finance, Marketing, Management, and Economics. M.Com is a route for the Commerce students of graduation in any stream – commerce or management to join the band of commerce professionals.
M.Com degree provides a broad understanding of various aspects of commerce, including accounting, finance, marketing, management, economics, and business law. M.Com graduates are in demand across various industries, including finance, banking, consulting, retail, manufacturing, and technology.
M.Com courses often emphasize the development of practical skills that are directly applicable to the business world. Students learn how to analyse financial statements, manage budgets, conduct market research, make strategic decisions, and communicate effectively in professional settings. Upon completion of M. Com, postgraduates are equipped with the knowledge and skills necessary to pursue entry-level positions in the business world or further their education with advanced degrees or professional certifications.
Eligibility
- Applicants who have finished 10 + 2 + 3/4 in any subject from a recognised institution/university board.
- Candidates must have received at least a 45 % aggregate score in any commerce.
- Candidates should have studied Commerce in graduation with some compulsory subjects including Accountancy, Business Studies, Maths/optional subject, and/ or Economics.
- Candidates who are awaiting the results of their graduation grade can also apply for a M. Com program.
- A minimum of 20 years of age are eligible to pursue the programme
Duration
M. Com honours is 2 years programme with 4 semesters.
Program
Highlights
The M Com (full time) Program under D Y Patil University School of Arts and Commerce is a 2-year and (As per New Education policy 2020) 4 Semester program. The curriculum includes Classroom learning, tutorial, workshops, seminars, internships, projects, Community Engagement and services, Skill Development Courses, Ability enhancement courses, Value added courses, hands on teaching – learning experience and research projects
- All the courses offered have Outcome based approach
- Exposure to the corporate world through skill development courses, Guest lectures, industry visits, summer internships, live projects, workshops etc
- Provision for Value added courses in different semesters
- Easy entry and Exit policy
- Regular lectures will be conducted by an ideal combination of faculties from the industry as well as from academics
- Strong placement training and support from the Placement Cell of DYPUSM
Program
Outcomes
Upon completion of the M.Com. Degree programme, the student will be able to obtain by the end of the Program:
PO1: Generic and Domain Knowledge:
Acquire a comprehensive level of knowledge in the field of Commerce and gain wisdom in the art of business dealings.
PO2: Professional Employability:
Learners will be equipped to join the industry or setup own entities, peruse further
Professional and other courses. It will make learners industry ready and develop various managerial and accounting skills for better professional opportunities. Be aware of the higher values in undertaking Commercial ventures.
PO3: Critical Thinking and Problem Solving:
Learners will be equipped to face upcoming challenges in the industry and business as the specializations offered expose them to practical aspects. Develop a wide range of analytical skills in the light of the demands of market and industry. Learners will be able to develop an ability to analyse problem and develop effective and meaningful solutions.
PO4: Ethics and Integrity
Learners will be responsible citizens as various academic and co-curricular courses imbibe sensitivity, moral and ethical values among them. Train themselves into great business leaders contributing to the growth of the Nation.
PO5: Develop Holistic Approach:
Learner will strengthen the capacities in varied areas of commerce and industry aiming towards holistic development. Cultivate potentials to find gainful employments and develop entrepreneurial zeal.
PO6: Digital Capabilities and Lifelong learning:
Ability to use modern technology in the field of management and to develop a positive attitude towards research based lifelong learning. Foster a great deal of interest in research related to business or industry.
Program Specific
Outcomes
Learners will gain thorough systematic and subject skills within various disciplines of finance, auditing and taxation, accounting, management, communication, banking and computer. Learners can also get the practical skills to work as accountant officer, audit assistant/officer, tax consultant, bank manager and computer operator/designer. As well as other financial supporting services. Learners will learn relevant Advanced accounting career skills, applying both quantitative and qualitative knowledge to their future careers in business.
PSO1 – Learner’s venture into the cultivate the broad knowledge of business namely,
Financial, taxation, managerial, marketing and legal issues. Also handle the position as a Managerial position, Accounting areas, Banking Sectors, Auditing, Company Secretaryship, Teaching, Professor, Stock Agents, Government Employment etc.
PSO2: Understand the business practices and principles relating to Financial, Cost, Management and Corporate Accounting. Enables learners to prove themselves in different Professional examinations like CA, CFA, CS, CAT, GRE, CMA, MPSC, UPSC, PhD in commerce etc.
PSO3: Learners develop the skills required for Corporate Businesses, Professional Practices and Entrepreneurial initiatives. And also, further move towards research in the field of Commerce (PhD in Commerce).
PSO4: Be knowledgeable and skilful in launching independent enterprises in adherence to sound ethical values of business. Enables Learners to demonstrate Progressive learning of various tax issues and tax forms related to individuals and businessmen and setting up their own business start-up.
PSO5: Involve in socially relevant researches to solve complex problems in future business endeavours. The vast curriculum covers various fields of commerce and accountancy which helps Learners grasp practical and theoretical knowledge.
Key Features of
Program
Experiential Learning:
Hands-on experiences like case studies and internships for practical application.
Leadership Development:
Workshops and activities to nurture leadership and ethical decision-making.
Entrepreneurship Focus:
Specialized courses, mentorship, and access to start-up networks.
Global Exposure:
Exchange programs, study tours, and international collaborations.
Integration:
Research projects, consulting assignments, and industry-driven projects.
Subject List /Course list
Semester Wise
M.Com (1st year)
(To be implemented from Academic Year- 2024-2025)
No. of Courses | Semester I | Credits | No. of Courses | Semester II | Credits |
1 | Core Courses (CC) | 1 | Core Courses (CC) | ||
1 | Business Policy and Strategic Management | 06 | 1 | Research Methodology for Business | 06 |
2 | Economics for Business
Decisions |
06 | 2 | Macro Economics concepts
and Applications |
06 |
3 | Cost and Management Accounting | 06 | 3 | Corporate Finance | 06 |
4 | Business Ethics and Corporate
Social Responsibility |
06 | 4 | E-Commerce | 06 |
Total Credits | 24 | Total Credits | 24 |
M.Com – Electives
No. of
Courses |
Semester I | Credits | No. of
Courses |
Semester II | Credits |
1 | Elective Courses (EC) | 1 | Elective Courses (EC) | ||
1,2
and 3 |
*Any one group of courses from the following list of the courses
(Group – A/B/C/D/E) |
18 | 1,2 and
3 |
**Any one group of courses from the following list of the courses
(Group – A/B/C/D/E) |
18 |
2 | ü Project Work | 2 | ü Project Work | ||
4 | Project Work – I | 06 | 4 | Project Work – II | 06 |
Total Credits | 24 | Total Credits | 24 |
- Note: Project work is considered as a special course involving application of knowledge in solving/ analyzing/ exploring a real-life situation/ difficult problem. Project work would be of 06 credits. A project work may be undertaken in any area of Elective Courses
1 | *List of group of Elective Courses (EC)
for Semester I (Any Three out of Five) |
1 | ** List of group of Elective Courses (EC)
for Semester II (Any Three out of Five) |
||
Group A: Advanced Accounting, Corporate Accounting and Financial Management | |||||
1 | Advanced Financial
Accounting |
06 | 1 | Advanced Auditing | 06 |
2 | Corporate Financial
Accounting |
06 | 2 | Indirect Tax | 06 |
3 | (Skill based) : Financial Management | 06 | 3 | International Financial Reporting Standards | 06 |
4 | Direct Tax | 06 | 4 | Personal Financial Planning | 06 |
5 | Financial Services | 06 | 5 | Financial Journalism | 06 |
Group B: Business Studies (Management) | |||||
1 | Human Resource
Management |
06 | 1 | Supply chain management
and logistics |
06 |
2 | Rural Marketing | 06 | 2 | Advertising and sales Management | 06 |
3 | Entrepreneurial Management | 06 | 3 | Retail Management | 06 |
4 | Marketing Strategies and practices | 06 | 4 | Tourism Management | 06 |
5 | Organizational Behaviour | 06 | 5 | Management of Business
Relations |
06 |
Group C : Banking & Finance | |||||
1 | Banking Law and Practices | 06 | 1 | Cooperative Banking System | 06 |
2 | (Skill based) Legal framework of banking | 06 | 2 | Financial Institutions and Markets | 06 |
3 | Commercial Bank
Management |
06 | 3 | Accounting and Auditing of
Banking |
06 |
4 | Investment Management
Analysis |
06 | 4 | International Finance | 06 |
5 | Financial Risk Management | 06 | 5 | Financial Services | 06 |
Group D : E-Commerce | |||||
1 | Database Management
System |
06 | 1 | E-Commerce Security and
Law |
06 |
2 | Internet & Web-Designing (skill based) | 06 | 2 | Advance technology for E- Commerce | 06 |
3 | Network Infrastructure and
Payment System |
06 | 3 | Management Information
System |
06 |
4 | Logistic & supply chain
Management in E-Commerce |
06 | 4 | Digital Marketing | 06 |
5 | Business Models in E- Commerce & ICT Applications | 06 | 5 | International Business, Law and Taxation | 06 |
M.Com (2nd Year)
1 | *List of group of Elective Courses (EC)
for Semester III (Any Three out of Five) |
1 | ** List of group of Elective Courses (EC)
for Semester IV (Any Three out of Five) |
||
Group E : Business Economics | |||||
1 | Economics of Growth and
Development |
06 | 1 | Urban Economics | 06 |
2 | Micro Economics | 06 | 2 | Entrepreneurship and family
business |
06 |
3 | Agriculture Economics | 06 | 3 | Indian Financial system | 06 |
4 | Monetary Economics | 06 | 4 | International Economics | 06 |
5 | Industrial Economics | 06 | 5 | Economics of Services | 06 |
Note: Group selected in Semester III will continue in Semester IV |
No. of
Courses |
Semester III | Credits | No. of Courses | Semester IV | Credits |
1 | Elective Courses (EC) | 1 | Elective Courses (EC) | ||
1,2
and 3 |
*Any one group of courses from the following list of the courses
(Group – A/B/C/D/E) |
18 | 1,2 and
3 |
**Any one group of courses from the following list of the courses
(Group – A/B/C/D/E) |
18 |
2 | ü Project Work | 2 | ü Project Work | ||
4 | Project Work – I | 06 | 4 | Project Work – II | 06 |
Total Credits | 24 | Total Credits | 24 |
- Note: Project work is considered as a special course involving application of knowledge in solving/ analyzing/ exploring a real life situation/ difficult problem. Project work would be of 06 credits. A project work may be undertaken in any area of Elective Courses
1 | *List of group of Elective Courses (EC)
for Semester III (Any Three out of Five) |
1 | ** List of group of Elective Courses (EC)
for Semester IV (Any Three out of Five) |
||
Group A: Advanced Accounting, Corporate Accounting and Financial Management | |||||
1 | Advanced Financial
Accounting II |
06 | 1 | Corporate Financial
Accounting |
06 |
2 | Direct Tax | 06 | 2 | Indirect Tax- Introduction of
Goods and Service Tax |
06 |
3 | Advanced Cost Accounting | 06 | 3 | Financial Management | 06 |
4 | Advanced Auditing | 06 | 4 | International Financial Reporting Standards | 06 |
5 | Financial Services | 06 | 5 | Personal Financial Planning | 06 |
Group B: Business Studies (Management) | |||||
1 | Training and Development | 06 | 1 | Managerial Skills and Development | 06 |
2 | Product and Service Marketing | 06 | 2 | Public Administration | 06 |
3 | Enterprise Resource Planning | 06 | 3 | International Business Management | 06 |
4 | Digital Marketing | 06 | 4 | Product and Brand Management | 06 |
5 | Compensation and Benefits Management | 06 | 5 | HR Analytics | 06 |
Group C : Banking & Finance | |||||
1 | Commercial Bank Management | 06 | 1 | International Finance | 06 |
2 | Financial Markets | 06 | 2 | Financial Services | 06 |
3 | Accounting of Banking Sector | 06 | 3 | Auditing of Banking Sector | 06 |
4 | Treasury Management | 06 | 4 | Investment Management | 06 |
5 | Debt Market | 06 | 5 | Currency Derivatives | 06 |
Group D : E-Commerce | |||||
1 | Operating System | 06 | 1 | Business Analytics | 06 |
2 | Data Cleaning using R | 06 | 2 | Python Programming | 06 |
3 | Fintech | 06 | 3 | Innovation Management | 06 |
4 | Technology Management | 06 | 4 | Marketing Analytics | 06 |
5 | System Development and Decision Making | 06 | 5 | Intellectual Property Rights | 06 |
1 | *List of group of Elective Courses (EC)
for Semester III (Any Three out of Five) |
1 | ** List of group of Elective Courses (EC)
for Semester IV (Any Three out of Five) |
||
Group E : Business Economics | |||||
1 | Monetary and Fiscal Policy Analysis | 06 | 1 | Statistics for Business Research | 06 |
2 | Indian Economy Structure and Policies | 06 | 2 | Economics of Firm Strategy | 06 |
3 | Selling and Negotiation Skills | 06 | 3 | Economics of the Money and Banking | 06 |
4 | Developmental Economics | 06 | 4 | International Economics | 06 |
5 | Business Mathematics | 06 | 5 | Managerial Economics | 06 |
Note: Group selected in Semester III will continue in Semester IV |
Internship
M.Com internships are an opportunity for you to work in your area of interest and organizations that allow you to pursue your career goals. An internship gives a preview of the roles, responsibilities and the nature of work that you would be undertaking once you graduate from a business school. Internship programme aims to provide a platform for students to integrate classroom knowledge with related practical applications and skills in a professional ecosystem. It gives students a chance to become an integral part of real-time situations that not only provide practical learning but also provide ringside perspectives on future career paths that students would like to explore.
Placement Opportunities
Master of Commerce (M. Com) is a two-year master’s degree that focuses on commerce-related subjects like business, accounting, computer applications, and maths. This degree allows you to pursue banking, finance, accounting, marketing, or sales careers. Working towards an M Com degree gives you several different career paths. If you are interested in accounting and finance, this programme is well suited for you. M Com graduates: Can apply for a variety of job opportunities in fields including marketing, tax consulting, insurance, and finance. Often focus on mathematics and understand how to present complex data in an understandable manner and can earn an average salary of ₹4,16,000 per year, depending on the role, according to PayScale.
What’s the difference between an M Com degree and an MBA?
Both an M Com degree and an MBA are postgraduate degrees that require two years of study. Though both programmes cover business-related topics, the coursework and career paths of each differ. Learners who obtain an M Com degree typically enter accounting or finance fields, while MBA recipients go into managerial roles. As an M Com learner, you will study finance, banking, insurance, economics, and taxation. As an MBA learner, you will learn finance, international business, human resource management, information technology, and supply chain management.
In which industries do M Com graduates typically work?
M Com grads have a breadth of business knowledge that fits many corporate positions. In general, an M Com degree lends itself to employment in the following industries:
Banking
Tax services
Accounting
Auditing
Education
Insurance services
Jobs after M Com
An M Com degree can provide you with the skills for various jobs, many focusing on numbers. You can apply for some jobs right out of school, but some require additional coursework or certification to apply.
Here’s a list of possible jobs after M Com you can pursue.
*All salary information is from Talent.com India in February 2024.
- Digital marketer
Average salary: ₹ 4,73,730
India is home to a growing digital marketing landscape. As the second-largest online market globally, the country is ripe with online marketing opportunities. According to Expert Market Research, the automotive, telecom, banking, financial services, and insurance (BFSI) industries are currently some of the top industries in the digital marketing market in India.
Research shows learners with knowledge of email marketing, SEO, interactive consumer websites, and online advertising are in high demand.
- Tax consultant
Average annual salary: ₹1,050,000
As a tax consultant, you could help individuals, companies, and organisations navigate the taxation requirements in India, as many individuals and entities are obligated to pay income tax. You might also help businesses register and file for goods and services tax.
Some of your duties as a tax consultant may include:
Filing tax returns
Advising clients on capital gains issues
Assisting a client with an income tax audit
Consulting clients about income tax
Attending income tax hearings
- Chartered accountant (CA)
Average annual salary: ₹8,00,000
A standard job that M Com learners pursue is becoming a chartered accountant. However, to hold such a position requires more coursework beyond the M Com. You need to earn a CA certificate, which consists of three levels of study: foundation, intermediate, and final. In addition, you’ll need to complete a 2.5-year articleship.
- Sales analyst
Average annual salary: ₹6,00,000
An M Com degree lends itself to a sales analyst role. With business and finance education, as a sales analyst, you can help companies analyse their current sales strategies and suggest improvements. From adjusting investments to spotting opportunities in emerging markets, you can help a company meet or surpass its annual goals.
- Corporate secretary
Average annual salary: ₹7,00,000
As an M Com grad, you can pursue a corporate secretary position. In this role, you should ensure the company follows legal and regulatory rules. You’ll advise teams, conduct audits, train and educate new employees, and maintain communication with executives and shareholders.
To become a corporate secretary, in addition to completing an M Com degree, you’ll need to pass a 10+2 exam administered by the ICSI (Institute of Company Secretaries of India) Board and complete a 15-month training session that covers three categories: foundation, executive, and professional.
- Certified financial planner
Average annual salary: ₹4,25,000
With an additional six-month course following an MCom degree, you can apply for a job as a certified financial planner. This course focuses on finances, ethical practices, and investment strategies and can help students secure jobs in finance, investment planning, and insurance consulting.
Since the additional course requirements are just six months long, this is a popular career path for M Com grads.
- Research and Development
Average annual salary: Rs.6,00,000
With an additional six-month course following an M Com degree, you can apply for a job as a Lecture. In the area of research and development students can apply Ph.D in Commerce.