DU M.Com Syllabus 2024
Delhi University offers M.Com course for a duration of 2 years wherein students are taught about advance level concepts of accounting, business, management and data analysis. Find complete DU M.Com syllabus 2024 details here.
The Department of Commerce, established in 1967 within the Delhi University is renowned for its flagship post-graduate program, Masters in Commerce (M.Com), a highly esteemed two-year full-time program that forms a robust foundation for teaching, research, and business administration. Recognized in the industry, M.Com caters to the managerial needs of Indian corporations and equips students for academic pursuits and research. The alumni of this program have excelled in various fields globally, including business, academics, and administration.
The M.Com syllabus deals with various subjects such as Financial Management, Accounting, International Business, Organizational Behavior, Human Resource Management etc. Under the new structure, each semester comprises five courses. Students are required to choose two optional groups, a major and a minor, based on their interests at the beginning of the second year. The major group includes four papers, while the minor group consists of two papers to be studied in the third and fourth semesters. The Choice Based Credit System also incorporates ‘Open Elective’ courses, available to students across all programs, subject to eligibility criteria defined by the department. The group structure is intended to provide advanced specialization in the respective field.
DU M.Com 2024 Highlights
To get an overview of the syllabus of M.Com course at Delhi University, refer to the table given below.
Parameters | Description |
Course Name | M.Com or Master of Commerce |
Course Level | Postgraduate |
Course Duration | 2 Years |
Total Semesters | 4 Semesters |
Important Topics | Organisation Theory and Behaviour, Statistical Analysis, Financial Management, Managerial Accounting, Business Economics, International Business etc. |
DU M.Com 2024 Syllabus
The M.Com syllabus for the academic year 2024 was revised in 2018. As per the modified syllabus, in order to complete the course, candidates have to complete a full four semesters in order to be eligible to get a degree. There are a total of 98 credits according to the CBCS pattern, and the candidate has to fulfill these credits in accordance with the University’s norms.
The course structure is as follows:
- Every Core and Elective Course will consist of four lecture hours per week.
- M.Com Course includes one hour for class presentation or project work.
- The examination duration for each paper is three hours.
- Each paper is worth 100 marks, with 70 marks designated for the end semester examination and 30 marks for internal assessment.
Semester I
Topic | Theory | Tutorial | Credits |
Business Statistics | 4 | 1 | 5 |
Advanced Management Accounting | 4 | 1 | 5 |
Managerial Economics | 4 | 1 | 5 |
Financial Planning | 4 | 1 | 5 |
Organizational Behavior | 4 | 1 | 5 |
Total Credits | 25 |
Semester II
Topic | Theory | Tutorial | Credits |
Operations Research | 4 | 1 | 5 |
International Business | 4 | 1 | 5 |
Marketing Management | 4 | 1 | 5 |
Advanced Marketing Management & Accounting | 4 | 1 | 5 |
Ethics, Corporate Governance & Sustainability | 4 | 1 | 5 |
Total Credits | 25 |
Semester III
Topic | Theory | Tutorial | Credits |
Business Research | 4 | 1 | 5 |
Major Elective 1 | 4 | 1 | 5 |
Major Elective 2 | 4 | 1 | 5 |
Minor Elective 1 | 4 | 1 | 5 |
Open Elective 1 | 4 | 0 | 4 |
Total Credits | 24 |
Semester IV
Topic | Theory | Tutorial | Credits |
Strategic Management | 4 | 1 | 5 |
Major Elective 3 | 4 | 1 | 5 |
Minor Elective 2 | 4 | 1 | 5 |
Open Elective 2 | 4 | 0 | 4 |
Total Credits | 24 |
Total Credits (Semester I+II+III+IV | 98 |
Also Read: M.Com Admission Process in India
DU M.Com 2024 Core Subjects
Delhi University has designed its M.Com syllabus in a way wherein all the individuals have to complete both the core subjects as well as the elective subjects to complete all the credits. The core subjects are those subjects which have to be studied compulsory by each and every student who has enrolled for the course. These subjects are spread over four semesters and some of the important topics covered in these core subjects are listed in the table below.
Core Subjects | Topics Covered |
Business Statistics | Descriptive Statistics, Hypothesis Testing, Probability, Analyzing Business Data, Variance, Regression, Correlation |
Advanced Management Accounting | Accounting for Issues, Accounting Issues relative to Amalgamation, Accounting for Holding and Subsidiary Companies, and Accounts relating to the Liquidation of Companies |
Managerial Economics | Nature and Scope of Managerial Economics, Economics and Managerial Theory, Theory of Consumer Choice, Production Theory, and Demand Analysis |
Financial Planning | Stock Markets, Bond Markets, Derivatives, Forex Markets, Capital Market Efficiency, Asset Pricing, Financial Instruments, Regulatory Framework, Risk Management, Investment Banking, Financial Modeling, Global Financial Markets |
Organizational Behavior | The Concepts of Organization, Groups in Organization, Preparation and Selection, Talent Acquisition Process, Recruitment Models |
Operations Research | Statistics, Mathematical Modelling, Data Envelopment Analysis, Multiple-Criteria Decision Analysis, Problem Structuring, Dta Analysis |
International Business | Foreign Exchange Markets, Exchange Rate Mechanisms, International Trade Finance, Trade Policies, Global Investments, Cross-Border Mergers and Acquisitions, International Financial Institutions, Balance of Payments |
Marketing Management | Consumer Behaviour, Marketing Research, Functional Areas of Marketing, Blue Marketing, Event Marketing, Network Marketing, Green Marketing |
Advanced Marketing Management & Accounting | Advanced Financial Accounting, Corporate Financial Accounting, Business Ethics and Corporate Social Responsibility, Personal Financial Planning, Direct & Indirect Tax |
Ethics, Corporate Governance & Sustainability | Long-Term Strategy, Corporate Purpose, 7 Principles of Corporate Governance, Good Governance Practices, Sustainability Issues, Human Capital Management |
Operations Research | Statistical Analysis, Management Science, Game Theory, Optimization Theory, Scope of Operations Research |
Business Research | Research Methodologies, Fundamental Research, Data Research, Analytical Research, Descriptive Research, Empirical Research |
Strategic Management | Value Chain Analysis, Process Costing, Cost-Volume-Profit (CVP) Analysis, Cost Estimation Techniques, Costing for Decision Making, Budgeting, Cost Allocation Methods, Performance Measurement and Evaluation |
Also Read: Top 10 M.Com Colleges in India with Best Placements
DU M.Com 2024 Elective Subjects
When pursuing M.Com from Delhi University, students as a part of CBCS curriculum, have to choose major and minor elective subjects according to their interest. This is a very good decision taken by the university, as it helps 1 in choosing subjects in which he or she has an interest and later wants to make a career in the specialization. Some of the major and minor electives that candidates have to complete when pursuing M.Com course at Delhi University include the following subjects.
Major Elective Groups
Subjects | Topics Covered |
Accounting | Accounting Information System, Strategic Cost Analysis and Performance Evaluation, Forensic Accounting & Fraud Examination, Global Financial Reporting & Disclosure |
Human Resource Management | Human Resource Development, Strategic Human Resource Management, Industrial Relations & Compensation Laws, Human Resource Analytics |
Marketing | Advertising & Sales Management, International Marketing Management, Supply Chain Management & Logistics, and Consumer Behaviour |
International Business | India’s Foreign Trade & Investment, Export Marketing, EXIM Procedures & Documentation, International Trade Logistics |
Minor Elective Groups
Subjects | Topics Covered |
Business Laws | Corporate Laws, Industrial Laws (Cases & Applications) |
Accounting | Strategic Cost Analysis & Performance Evaluation, Global Financial Reporting & Disclosure |
Taxation | Principles & Practice of Taxation, Corporate Tax Structure & Planning |
International Business | India’s Foreign Trade & Investment, EXIM Procedures & Documentation |
Finance | Security Analysis & Portfolio Management, International Financial Management |
Human Resource Management (HRM) | Human Resource Development, Industrial Relations & Compensation Laws |
Marketing | Advertising & Sales Marketing, Consumer Behaviour |
Banking & Insurance | Banking & Insurance (Products & Practices) |
Open Elective Courses | Entrepreneurship & New Venture Planning Legal Environment of Business Life Skills & Communication Indian Ethos & Leadership Financial Modeling using Excel |
Also Read: 12 Best Career Options after M.Com
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