Mcom 1st Year Syllabus: Semester 1 & 2 Subject-wise Syllabus

MCom Semester 1 Syllabus 2027

S.No.

Subjects

1

Indian Accounting Standards

2

Financial Management

3

Organisation Theory & Organisation Behaviour

4

Business Information System

5

OOPs using C++ and Java

MCom Semester 2 Syllabus 2027

S.No.

Subjects

6

Advanced Managerial Accounting

7

Investment Management

8

E-Commerce

9

Digital Marketing & Social Media

10

Advanced Excel

Unit

Topics Covered

Unit I: Introduction

Meaning and Evolution of Accounting; Accounting as an Information System; Accounting Principles; Need for Accounting Standards; Concept of Accounting Standards; IASB; ASB India – Constitution, Functions and Procedure for Setting Standards; Concept of IFRS; Convergence of Accounting Standards; Concept of Ind-AS; Major Differences between Ind-AS (New) and AS (Old); Applicability/Adoption of Ind-AS (Road Map)

Unit II: Indian Accounting Standards (Ind-AS)

Overview of Ind-AS 1 to Ind-AS 24; Ind-AS 1: Presentation of Financial Statements; Ind-AS 2: Inventories; Ind-AS 7: Cash Flow Statements; Ind-AS 8: Accounting Policies, Changes in Accounting Estimates and Errors; Ind-AS 10: Events after the Balance Sheet Date; Ind-AS 12: Income Taxes; Ind-AS 16: Property, Plant and Equipment; Ind-AS 19: Employee Benefits; Ind-AS 20: Accounting for Government Grants and Disclosure of Government Assistance; Ind-AS 21: Effects of Changes in Foreign Exchange Rates; Ind-AS 23: Borrowing Costs; Ind-AS 24: Related Party Disclosure

Unit III: Indian Accounting Standards (Ind-AS)

Overview of Ind-AS 27 to Ind-AS 41; Ind-AS 27: Separate Financial Statements; Ind-AS 28: Investments in Associates and Joint Ventures; Ind-AS 29: Financial Reporting in Hyperinflationary Economies; Ind-AS 33: Earnings Per Share; Ind-AS 34: Interim Financial Reporting; Ind-AS 36: Impairment of Assets; Ind-AS 37: Provisions, Contingent Liabilities and Contingent Assets; Ind-AS 38: Intangible Assets; Ind-AS 40: Investment Property; Ind-AS 41: Agriculture

Unit IV: Indian Accounting Standards (Ind-AS)

Overview of Ind-AS 101 to Ind-AS 106; Ind-AS 101: First-time Adoption of Indian Accounting Standards; Ind-AS 102: Share-based Payments; Ind-AS 103: Business Combinations; Ind-AS 104: Insurance Contracts; Ind-AS 105: Non-current Assets Held for Sale and Discontinued Operations; Ind-AS 106: Exploration for and Evaluation of Mineral Resources

Unit V: Indian Accounting Standards (Ind-AS)

Ind-AS 32, Ind-AS 107 and Ind-AS 109: Financial Instruments – Recognition, Presentation and Disclosure; Ind-AS 108: Operating Segments; Ind-AS 109: Financial Instruments; Ind-AS 110: Consolidated Financial Statements; Ind-AS 111: Joint Arrangements; Ind-AS 112: Disclosure of Interests in Other Entities; Ind-AS 113: Fair Value Measurement; Ind-AS 114: Regulatory Deferral Accounts; Ind-AS 115: Revenue from Contracts with Customers; Ind-AS 116: Leases

Unit

Topics Covered

Unit I: Introduction to Financial Management

Financial Management – Meaning, Evolution, Organisation of Finance Function, Financial Decisions, Goals of Financial Management, Agency Problem and Changing Role of Finance Manager; Time Value of Money – Meaning, Rationale of Time Preference for Money, Future Value and Present Value

Unit II: Capital Budgeting

Capital Budgeting – Meaning, Importance, Process, Kinds of Decisions and Techniques; Traditional Techniques – Payback Period and Accounting/Average Rate of Return; Discounted Techniques – Discounted Payback Period, Net Present Value, Internal Rate of Return and Profitability Index; Capital Rationing; Risk Analysis in Capital Budgeting – Sources and Perspectives of Risk, Traditional Tools, Risk-Adjusted Discount Rate, Certainty Equivalent Method, Coefficient of Variation and Decision Tree Analysis

Unit III: Working Capital Management

Working Capital Estimation – Meaning, Kinds, Determinants, Sources, Levels and Estimation of Working Capital Requirements; Cash Management – Nature of Cash, Motives of Holding Cash, Objectives, Factors Determining Cash Needs, Cash Cycle and Optimum Cash Balance; Receivable Management – Meaning, Objectives, Cost-Benefit Analysis, Credit Standards, Credit Terms and Collection of Receivables; Inventory Management – Meaning, Components, Motives of Holding Inventory, Objectives and Tools and Techniques of Inventory Control

Unit IV: Financing Decisions

Cost of Capital – Meaning, Significance, Classification of Costs, Specific Cost of Capital, Cost of Debt, Cost of Preference Share Capital, Cost of Equity Share Capital, Cost of Retained Earnings, Weighted Average and Marginal Cost of Capital; Leverages – Meaning, Types, EBIT-EPS Analysis, Operating Leverage, Financial Leverage, Combined Leverage and Indifference Point; Capital Structure – Meaning, Determinants and Theories including Net Income Approach, Net Operating Income Approach, Traditional Approach and Modigliani-Miller Approach

Unit V: Dividend Decisions

Dividend Policy – Meaning, Types of Dividend Policies, Factors Influencing Dividend Policy and Forms of Dividends; Dividend Theories – Relevance Theories, Walter's Model, Gordon's Model and Irrelevance Theory, Modigliani-Miller Hypothesis

Unit

Title

Topics

Unit I

Introduction

Organization: Definition; Organization Theories—Classical Theory (features and limitations), Neoclassical Theory (features and limitations), Contemporary Organisation Theory (features and limitations), Systems Approach and Contingency Approach. Organisational Behaviour (OB): Features, scope, fundamentals, concepts, challenges and opportunities, contributing disciplines, and Positive Organizational Behaviour. Organizational Effectiveness: Approaches and factors affecting organizational effectiveness.

Unit II

Understanding Individual and Group Behaviour

Individual Behaviour: Factors influencing individual behaviour, personality determinants, Big Five personality factors, learning theories, perceptual process, factors influencing perception (internal and external), attitudes and behaviour, attitude formation and attitude change. Group Behaviour: Fundamentals of groups, stages of development, factors influencing team effectiveness, cohesiveness, norms and decision-making.

Unit III

Motivation, Morale and Culture

Motivation: Theories of motivation, motivational processes, content theories (Maslow, Herzberg and McClelland), process theories (Adams, Victor Vroom, Lawler and Porter), and learning and reinforcement theory. Morale: Factors influencing morale. Organisational Culture: Characteristics, dimensions, forming a culture, sustaining a culture and changing a culture.

Unit IV

Organisational Power, Politics, Conflict & Stress Management

Power and Politics: Power bases, dependency, individual versus organisational power, political process in organisations, contributing factors, techniques of organisational politics and managing political behaviour. Conflict: Transition in conflict thought, functional and dysfunctional conflict, process of conflict and managing conflict. Stress Management: Concept of stress, potential sources of stress, individual differences, cultural differences, consequences of stress and managing stress.

Unit V

Leadership, Communication and Change

Leadership and Management – Leadership Styles - Theories of Leadership – Traits – Behavioral Model (Managerial Grid) – Contingency ( Feilder, Path goal, Tri-dimensional – Inspirational approaches Communication: Significance –Process- Formal and Informal Communication - Barriers to communication- Improving Communication Skills – Introduction to Transactional Analytics – The Human impact of computer Mediated Communication. Change – Challenges contributing to Change – Types of Change Approaches – Contemporary Issues in Change.

Unit

Title

Topics

Unit I

Introduction to Information Systems

Introduction to organisation, decision levels, managerial roles, and information needs of management. Information System: Definition, features, system concepts, framework for information systems, strategic uses of Management Information Systems (MIS), future of IS in an organisation, and Business Process Reengineering.

Unit II

Information System Components

Hardware: Input and output devices, computer memory (primary, secondary and cache), memory access time, file structures, and network components. Software: Operating system software, application software, groupware, multiprogramming and multitasking. Database: Definition, data capture, data integrity, and components of Database Management Systems (DBMS).

Unit III

Integration of Information Systems

Distributed processing, centralised and decentralised data processing, distributed databases, client-server computing, internet, intranet, and electronic conferencing. Transaction Processing Systems, Office Automation Systems, Knowledge Management Systems, Decision Support Systems (features, components and tools), Group Decision Support Systems, Expert Systems (components and advantages), and case studies.

Unit IV

Application of Information Systems in Business Areas

Application of information systems at the operational, tactical and strategic levels in accounting and finance, marketing, human resources, and production.

Unit V

Management of Information Systems

Information Systems Security: Risks, threats, and protection of information systems. Roles and responsibilities of IS professionals and ethical issues.

Unit

Title

Topics

Unit I

Introduction to Programming Language

Introduction to programming languages, procedural versus object-oriented programming, advantages and applications of C++, data types, variables and operators in C++, functions, arguments and overloading, function overloading, and operator overloading (simple application-based examples).

Unit II

Classes and Objects in C++

Advantages of object-oriented programming, classes and objects, constructors, destructors, access specifiers, data abstraction, data encapsulation, inheritance and its types, polymorphism and its types (simple application-based examples).

Unit III

Introduction to Java

Introduction to Java, advantages, applications and features of Java, Java Development Kit (JDK), Java architecture, data types, operators and control structures in Java, classes and objects, inheritance in Java, super and final keywords, and polymorphism in Java (simple application-based examples).

Unit IV

Interfaces in Java, Inner Class and Libraries

Interfaces, defining and implementing interfaces, garbage collection, packages and class libraries, defining packages, Java class libraries, user-defined packages, StringBuffer and String classes, Math class, and Java utility classes (simple application-based examples).

Unit V

Exception Handling and Applets

Types of exceptions in C++ and Java, try and catch blocks in C++ and Java, Java applets, applet life cycle, Java applications, applet versus application, multithreading and multitasking, threads, creating threads, Thread class and Runnable interface, AWT GUI components, and JDBC drivers and their types (simple application-based examples).

Unit

Topics Covered

Unit I: Analysis of Financial Statements

Financial Statements – Meaning, Objectives, Types, Uses and Limitations; Analysis of Financial Statements – Meaning and Techniques; Ratio Analysis – Meaning and Classification of Ratios: Current Ratios, Solvency Ratios, Activity Ratios and Profitability Ratios; DuPont Analysis; Cash Flow Analysis – Meaning and Preparation of Cash Flow Statement as per Ind-AS 7

Unit II: Responsibility Accounting and Transfer Pricing

Responsibility Accounting – Concept, Steps and Responsibility Centres; Types of Responsibility Centres – Cost Centre, Revenue Centre, Profit Centre and Investment Centre; Preparation of Responsibility Accounting Reports; Transfer Pricing – Concept and Methods: Market-Based Pricing, Cost-Based Pricing, Negotiated Pricing and Dual Pricing

Unit III: Inflation Accounting and Income Measurement

Inflation Accounting – Concept; Limitations of Historical-Cost Financial Statements; Methods of Inflation Accounting – Current Purchasing Power Method and Current Cost Accounting Method; Income Concepts for Financial Reporting; Measurement and Reporting of Revenues, Expenses, Gains and Losses; Analysis of Changes in Gross Profit

Unit IV: Financial Measures of Performance

Return on Investment – Concept, Uses and Limitations; Economic Value Added – Concept, Significance and Measurement; Balanced Scorecard – Concept, Objectives and Perspectives; Multiple Scorecard Measures to a Single Strategy

Unit V: Managerial Decision Making

Cost Concepts for Decision Making; Marginal Costing and Decision Making; Pricing Decisions; Product Decisions; Profit Planning; Level of Activity; Key/Limiting Factor; Dropping a Product Line; Introducing a New Product Line; Product/Sales Mix Decisions; Make-or-Buy Decisions

Unit

Topics Covered

Unit I: Introduction to Investment Management

Investment – Meaning, Characteristics, Importance, Objectives, Factors of Sound Investment, Investment Environment, Investment Media, Principles of Investment, Speculation, Gambling and Investment Process; Financial Assets – Meaning, Classification, Shares, Debentures, Bonds, Innovative Financial Assets and Properties of Financial Assets

Unit II: Indian Capital Markets – An Overview

Primary Market – Meaning, Growth and Development, Role of National Industrial Development, Methods of Issues, Parties Involved, Allotment Process, Investor Protection and Recent Trends; Secondary Market – Meaning, History, Functions, Regulatory Framework, Listing and Delisting of Securities, Trading Procedure, Stock Exchanges in India, Growth of Stock Exchanges and Securities and Exchange Board of India – Functions and Role; Security Market Index – Meaning, Different Averages and Indices, Construction and Maintenance of Indices, Problems with Security Market Indices and Stock Market Index Revision

Unit III: Risk and Return Analysis

Return – Meaning, Holding Period Return, Equivalent Annual Return, Expected Value of Return, Measuring Returns from Historical Data, Average Returns over Multiple Periods, Arithmetic Average, Geometric Average and Rupee-Weighted Average Return; Risk – Meaning, Sources of Risk, Market Risk, Interest Risk, Purchasing Power Risk, Business Risk, Financial Risk, Systematic and Unsystematic Risk, Risk Aversion and Risk Premium; Measurement of Risk – Range, Standard Deviation and Beta as Measures of Risk

Unit IV: Portfolio Analysis

Portfolio Analysis – Meaning, Traditional vs Modern Portfolio Analysis, Return on Portfolio, Risk on Portfolio, Diversification of Investments and Reduction of Portfolio Risk through Diversification; Security Returns – Perfectly Positively Correlated, Perfectly Negatively Correlated and Uncorrelated; Markowitz Model – Assumptions, Parameters, Effect of Combining Two Securities, Interactive Risk through Covariance, Coefficient of Correlation, Change in Portfolio Proportions, Concept of Dominance and Limitations

Unit V: Portfolio Selection

Portfolio Selection – Meaning, Feasible Set of Portfolios, Efficient Set of Portfolios and Selection of Optimal Portfolios; Sharpe Single Index Model – Measuring Security Return and Risk, Measuring Portfolio Return and Risk

Unit

Topics Covered

Unit I: Introduction

E-Commerce; E-Business; Potential Benefits of E-Commerce; Driving Forces of E-Commerce; Business Process Re-Engineering; E-Commerce Applications; Regulatory Environment for E-Commerce; Competitive Intelligence on the Internet; Future of E-Commerce

Unit II: Electronic Data Interchange, E-Commerce and Internet

Electronic Data Interchange – Introduction, Traditional Electronic Data Interchange Systems, Benefits and Drawbacks, Data Transfer and Standards; Financial Electronic Data Interchange; Electronic Data Interchange Systems and the Internet; Legal Security and Privacy Concerns; Authentication Methods; Firewalls and Factors Considered in Securing Firewalls; Internet Trading Relationships – Business to Consumer, Business to Business, Consumer to Business and Government to Consumer; Features and Benefits; Portal vs Website; Supply Chain Management

Unit III: Electronic Payment Mechanisms and Web Page Designing

Electronic Payment Mechanisms – Introduction; Secure Electronic Transaction Protocol; Secure Electronic Transaction vs Secure Sockets Layer; Payment Gateway; Certificate Issuance; Trust Chain; Cryptography Methods; Encryption Technology; Digital Signatures; Dual Signatures; Secure Electronic Transaction Logo Compliance Testing; Status of Software; Magnetic Strip Cards; Smart Cards; Electronic Cheques; Electronic Cash; Third-Party Processors and Credit Cards; Risk and Electronic Systems; Designing Electronic Payment Systems

Unit IV: Introduction to HTML

Introduction to HTML; Basic Syntax; Basic Text Formatting; Images; Lists; Tables – Basic Table Structure, Borders and Margins, Width and Height, Alignment, Colour, Background Images and Captions; Formatting Content within Table Cells – Alignment, Cell Padding, Colours, Line Breaks, Spanning Columns and Rows; Hypertext Links

Unit V: Computerized Accounting

Computerized Accounting: Creation of Company – Grouping of accounts – Creation of Accounts: Cash Book, Bank Book, Sales Register, Purchase Register, Journal Register, Debit Note Register, Credit Note Register, Opening and Closing Stock – Creation of Inventory. Report Generation: Day Books – Financial Statements: Trial Balance, Trading & Profit and Loss Account, Balance Sheet – Ratio Analysis - Cash Flow Statement – Funds Flow Statement - Inventory Report of a Sole Trader and a Company – Outstandings: Receivables and Payables – Editing and Deleting Ledgers and Groups – Budget Control – Creating, Editing and Deleting Budgets – GST Assessment

Unit

Title

Topics

Unit I

Introduction to Digital Marketing

Principles of digital marketing, basics of marketing, comparison of traditional and digital marketing, benefits and impact of digital marketing, effective strategies, latest digital marketing trends, digital marketing platforms, mobile marketing and analytics, and career opportunities in digital marketing.

Unit II

Digital Marketing Tools

Campaigns through websites and social media marketing (Facebook, Twitter, LinkedIn, Google+, Pinterest and Instagram), mobile marketing and analytics, keywords and search terms, hashtags, blogging platforms such as Google+ and Blogger, HubSpot tools, email marketing, content creation, Google Analytics, and user-generated content.

Unit III

Digital Marketing Engine

Search Engine Marketing (SEM): Google Ads, types of campaigns, PPC campaign setup, ad groups and keyword setup, Ad Rank, shopping campaigns, dynamic search campaigns, and video marketing. Search Engine Optimization (SEO): Working of SEO, keyword research process, on-page optimization strategies, content development strategy, speed optimization, off-page optimization, and local SEO strategies.

Unit IV

Digital Marketing Advertising

Google Ads: Overview of campaigns and dashboards, campaign configuration and setup, ad types, call-only ads, email and page conversions, Facebook Ads, setting up and running Facebook ads and campaigns, and audience acquisition. Google Analytics (GA): Introduction to Google Analytics tools, reports and data, paid search, organic search, PPC, CPC, exporting, emailing and scheduling reports and dashboards, visitor flow, landing pages, conversion traffic, and social media traffic.

Unit V

Digital Innovation and Trends

Contemporary digital revolution, digital transformation framework, security and privacy issues in digital marketing, digital marketing trends in Indian and global contexts, online communities and co-creation, ROI of digital strategies, how digital marketing adds value to businesses, and evaluating the cost-effectiveness of digital strategies.

Unit

Title

Topics

Unit I

Understanding Excel

Overview of the Excel screen, navigation and basic spreadsheets, shortcut keys, customising Excel, basic functions, currency format, Format Painter, custom and special formats, basic conditional formatting, protecting Excel, AutoFilter, sorting data using AutoFilter, advanced Paste Special techniques, transposing tables, and printing and previewing work.

Unit II

Excel Functions

Mathematical functions, text functions, date and time functions, SUM, SUMIF, SUMPRODUCT, SUBTOTAL, SUMIFS, COUNT, COUNTIFS, AVERAGE, AVERAGEIF, AVERAGEIFS, IF, nested IF, IFERROR, AND, OR, NOT, UPPER, LOWER, PROPER, LEFT, MID, RIGHT, TRIM, LEN, EXACT, CONCATENATE, FIND, SUBSTITUTE, TODAY, NOW, DAY, MONTH, YEAR, DATE, DATEDIF, DATEADD, and WEEKDAY.

Unit III

Advanced Excel

What-If Analysis, Goal Seek, data validation (number, date and time, text and list validation), dynamic dropdown list creation, lookup functions, VLOOKUP, HLOOKUP, nested VLOOKUP, PivotTables, array functions, arrays with lookup functions, and INDEX and MATCH.

Unit IV

Financial Applications and Charts

Introduction to financial formulas: PV, NPV, IRR, PMT, IPMT, NPER and RATE; creating balance sheets, investment calculations, depreciation calculations, creating charts and graphics, charting data, creating Sparkline graphics, printing charts, and adding, formatting, renaming and deleting data series.

Unit V

Analysing Data

Random number generation, data validation, data reduction, data reliability and rotation, histograms, descriptive statistics, rank and Pearson correlation, covariance, regression, t-test, Z-test, F-test, and ANOVA.