M Com 1st Year Subjects

MCom Syllabus in 1st Year

M.Com course is divided into 2 semesters. The course of M.Com includes subjects like Organization Theory and Practice, Statistical Analysis, Financial Management, Marketing Management, etc.

The first-year curriculum focuses on providing knowledge about finance, accounting commerce, etc. The first-year syllabus is tabulated below for your reference,

Semester 1Semester 2
Organization Theory and BehaviorManagerial Accounting
Statistical AnalysisBusiness Environment
Economic AnalysisQuantitative Techniques for Business Decisions
Financial Management & PolicyMarketing Management

MCom 1st Semester Subjects

  • Organization Theory & Behavior- This subject provides knowledge and theoretical understanding of the structure and behavior of the organization. This subject includes organizational theory and behavior, group decision-making and communication, motivation, leadership, organizational culture, etc. 
  • Statistical Analysis- The main objective of this course is to make students understand the important statistical techniques for managerial decision-making. This subject includes Probability and Expectation, probability distribution, statistical decisions theory, sampling and sampling distribution, hypothesis testing, etc. 
  • Economic Analysis – The main objective of this course is to make students understand the concepts of microeconomic theory and their use in business decision-making. This includes the firm and its objectives, consumer behavior, production and cost, cost function, etc.
  • Financial Management & Policy- This subject includes the basic analytical techniques and methods of financial management of business firms. This includes Financial Management, Capital Budgeting decisions, capital structure, dividend policy, working capital planning and management, etc.

MCom 2nd Semester Subjects 

  • Managerial Accounting – This subject includes Management Accounting, Cost Concepts, Activity-based product costing, cost volume profit analysis, variable and absorption costing, standard costing, Budgeting, Divisional Performance Measurement, etc.
  • Business Environment – This subject includes Basic IS-LM framework, exchange rate regimes, expectation and economic behavior, Inflation and unemployment, macroeconomic environment, Environmental laws, costs, and business behavior, etc. 
  • Quantitative Techniques for Business Decisions – This subject provides knowledge of the use of quantitative models in decision-making. This includes Linear programming, Transportation, Assignment, Integer Programming, Inventory programming, Inventory control, PERT/CPM, etc. 
  • Marketing Management – This includes the basic concepts and principles of marketing and to development of their conceptual and analytical skills. This includes Marketing Environment, Buyer Behaviour, market segmentation, product decisions, pricing decisions, promotion decisions, etc. 

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