Reading Time: 7 min read

What is M.Com?

Masters in Commerce or M.Com is an ideal postgraduate course for applicants who wish to pursue a career in the sectors of finance, financial services and insurance (BFSI), as well as accounting and trade. The 2-year course delves deeper into the functioning of BCom’s taught economy, wealth, jobs, trade, taxes, etc.

Since M.Com itself is a specialized field, it can only be pursued by those candidates who have pursued B.Com or B.Com (H). For CA/CS applicants. However, not many CA/CS aspirants follow M.Com as CA/CS courses can be followed after Class 12.

Among aspiring teachers/lecturers and researchers, M.Com is the most popular. Among the standard options for M.Com degree holders are UGC-NET/JRF and Ph.D. Admission to M.Com is carried out via an entrance test at top universities. Many universities offer admission to the course based on merit.

what is
what is

Many of the professors at the universities you will find will be graduates, as this is a specialised course in that genre.

What is the Eligibility Criteria of M.Com? 

Here is the detailed eligibility criteria of pursuing

  • A minimum of 50 percent marks in total in B.Com or B.Com (Honours) or equivalent from a recognized university is the minimum eligibility requirement for M.Com.
  • Some universities also allow students who have completed Economics (H), BBA, BFIA and BBE to achieve a minimum score of 60% or equivalent.
  • Reserved group learners are entitled to relaxation marks of up to 5%
  • State-level universities also give home students relaxation marks.

What is the Syllabus of M.Com?

Although core courses remain the same for all in M.Com, applicants who opt for a specialization must choose elective courses. Take a look at the M.Com syllabus and the subjects usually taught in a two-year M.Com course.

  • Classical, Neoclassical and Contemporary Organizational Theories and Actions
  • Authority, Strength, Status, Formal and Informal Structure, Structures Flat and Tall
  • Organization Bureaucratization, Organizational Behaviour-Concepts, Determinants
  • OB Styles, Obstacles and Chances
  • Probability and Expectation: Probability methods, Addition, Theorem of Multiplication and Bayes, Mathematical Expectation
  • Binomial, Poisson, Exponential, Beta and Normal Distributions Probability Distribution:

Theory for Statistical Judgment


  • Firm and its objectives: organization theories, management theories, behavioural methods, development theories, the theory of satisfaction, etc. Relevance in the current sense of benefit maximization
  • Consumer Conduct: Demand Determination. Goods and Demand Function Sort, Indifference Curve Analysis, Indifference Preference and Demand Analysis by Slutsky, Revealed Preference, Attribute Theory, Snob Appeal, Bandwagon Effect and Demand Function, Inter-temporal Demand Function and Durable Goods Demand
  • Financial Management: design, goals and scope, financial decision-making and types of financial decisions, the role of a financial manager in a business and agency issue, financial decision-making risk-return system
  • Capital Budgeting Decisions: Essence and Kinds of Capital Budgeting Decisions, Capital Budgeting Decision Evaluation Methods, Capital Budgeting Decisions Using Mathematical Programming Models under Constraints and with Multiple Objectives
  • Accounting for Management: nature and functions, accounting for Financial vs. Management, Accounting for Cost vs. Management, Position of Management Accountant,

Concepts of costs and classifications

  • Product Costing based on activity: definition and uses, new costing approaches
  • Variable and Absorption Costing: definition, contrast, variable costing implementations, income statement planning
  • International Business: Value, Existence and Reach, Entry Modes into International Business, International Business Operations Management – Complexities and Issues, IT and International Business, Involvement of India in International Business
  • International Trade Theoretical Foundations: Motives for International Trade, International Trade Myths, Benefits from Trade, Multiplier of Foreign Trade, Terms of Trade


What are the Career Choices and Career Opportunities of Master of Commerce (M.Com)?

Many students prefer M.Com after graduating from B.Com, as combining the two degrees results in an improved resume for the applicant. For MBA, LLB and much more, B.Com students eager for higher studies may also go. After the successful completion of M.Com applicants, both the government and the private sector will find employment.

For M.Com graduates, some of the top recruitment firms are:

  • YES Bank
  • India Nestle
  • India’s Cadbury
  • Indian State Bank
  • Railway Recruitment Board
  • The Bank of Canara
  • Snapdeal
  • India Asian Paints

The average starting salary for a new one will vary from Rs. Three lakhs to Rs. 5.5 lakhs. Most of the time, pay packages rely primarily on various variables, such as professional experience, the field of work and the role held. For M.Com graduates, here’s a rundown of standard work profiles:

  • Accountant Assistant
  • Accountant
  • Audit Director
  • School Teacher
  • Corporate Account
  • Manager of Finance
  • Financial Analyst
  • Head of Operation

Candidates should also look for employment at Heavy Engineering Company Limited with sufficient technical experience for Accounts Assistant, Senior Accounts Executive, etc., for better pay packages and positions.

However, many of the graduates who chose to join M.Com opt to do so to pursue a Junior Research Fellowship and attempt the UGC NET. After graduating from M.Com and passing the exams, the career prospects in research and teaching improve.

How is a Master of Commerce beneficial?

The M. Com degree serves as a basis for further higher studies and studies such as Ph.D. and M.Phil. in this area. Degree in Exchange.

In various specializations of commerce, such as statistics, taxation, accounting & finance, banking, insurance and many more, M.Com degree holders can opt for higher studies and careers.

Upon completing a Master’s degree in Commerce, a student can apply for the UGC-NET or JRF exam; teaching or study is the right choice for these exams.

Overall, is considered to be one of the most beneficial degrees that is available, as it helps in boosting the career of an individual drastically. The degree offers the students a plethora of opportunities and a platform to work with the biggest MNCs.


Leave a comment

Your email address will not be published. Required fields are marked *