DU M.Com Syllabus 2024

Rahul Raj

Updated On: February 06, 2024 05:13 PM

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.

DU M.Com Syllabus

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

That’s all you need to know about the DU M.Com syllabus 2024. For similar articles, you can visit our website CollegeDekho . For any queries and out, you can write to us through our Q&A Zone .

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