M. Com. Programme

The Master of Commerce (M. Com.) is a full-time, two-year postgraduate degree programme comprising four semesters. The Department runs this prime programme since its inception in 1967. The rigour in curriculum and pedagogy has brought laurels to the department, and this is one of the prestigious programmes in the country in its own domain. With the primary objective of producing world-class academics in the field of commerce and business, this programme has effectively responded to the needs of industry and administration. This is vouched for, as Alumni of the Department are well-placed in business, academia, and administration all across the globe. 

Starting from July 2025, the Master of Commerce (M.Com.) programme for new entrants has been structured according to the Postgraduate Curriculum Framework (PGCF), aligned with the National Education Policy (NEP) 2020. This framework offers students the flexibility to pursue either a two-year degree, as traditionally offered by the department, or a one-year degree option for those who have completed a four-year undergraduate degree. 

The programme is organized into a blend of core (DSCs), discipline specific electives (DSEs), generic electives (GEs) and skill-based courses (SBCs), following the structure detailed below. Each academic year is divided into two semesters. Students are required to complete a combination of Core and Elective courses each semester to fulfil the credit requirements.

For the award of the M. Com degree, students must successfully earn a minimum of 44 credits per academic year. Consequently, the two-year M. Com degree requires a total of 88 credits, while the one-year degree option requires 44 credits. Course content and readings are curated based on the latest developments in commerce, finance, management, and related fields. These materials include textbooks, research papers, and industry reports, with updates made regularly to ensure relevance.

The Department of Commerce has identified five specialisations for academic growth and research focus, viz., Accounting, Finance, Human Resource, International Business, and Marketing. Under the PGCF, the students would be given the option to take an exit after doing first 2 semesters of M. Com program to obtain a PG Diploma.

The mode of assessment for each course is determined by the respective instructor. Instructional methods may include lectures, practical workshops, case studies, computer labs, and tutorials. Practical sessions provide hands-on experience in areas such as accounting software, financial analysis, and statistical tools. Tutorials complement the core lectures by fostering discussions, case problem-solving, and group activities.

The choices of the students for elective courses each semester are spread across the specialisations department offers. In order to obtain PG Diploma in a given specialisation, one is required to have earned at least 8 credits in that specialisation. The students should finalize their elective selections within the first two weeks of the semester.

The Department of Commerce adheres to the academic calendar, admission criteria, and other rules of the University of Delhi.  

Semester-wise details of the Courses

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Semester I 

Core Courses (DSCs)

COMC001 - Advanced Cost and Performance Analysis  

COMC002 - Managerial Economics  

COMC003 – Business Research Methods 

List of Elective Courses (DSEs)

DSEG01 - Business, Society and Commerce  

DSEH01 - Digital Transformation in Human Resource Systems  

DSEA01 - Digital Accounting  

DSEF01 - Wealth Management  

DSEI01 - International Trade Logistics  

DSEM01 - Digital Marketing 

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Semester II

Core Courses (DSCs)

COMC004 - Organizational Behavior and Leadership  

COMC005 - Corporate Governance and Business Ethics  

COMC006 - Strategic Financial Management  

List of Elective Courses (DSEs) 

DSEG02 - Corporate Laws-Cases and Application  

DSEH02 - Organizational Development and Change Management 4 

DSEA02 - Advanced Management Accounting  

DSEF02 - Security Analysis and Portfolio Management  

DSEI02 - India and the Global Economy  

DSEM02 - Consumer Behavior

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Semester III 

Core Courses (DSCs)

COMC007 - Business Analytics and Decision Science  

COMC008 - Strategic Marketing Management  

COMCR01 – Conceptual Foundations of Commerce Research (Only for Research Track)

List of Elective Courses (DSEs)

DSEG03 – Board Dynamics and Governance

DSEH03 – Strategic Human Resource Management

DSEH04 – Performance Management and Employee Engagement

DSEH05 – Compensation and Negotiation Strategy

DSEA03 – Accounting Information System

DSEA04 – Accounting for Corporate Restructuring

DSEA05 – Sustainability and Responsibility Reporting

DSEF03 – Behavioral Finance

DSEF04 – Financial Analytics

DSEF05 – Banking, Financial Institutions & Markets

DSEI03 – International Trade Procedures and Documentation

DSEI04 – Multinational Enterprises and Sustainable Development

DSEI05 – International Business Strategy

DSEM03 – Brand Management

DSEM04 –Marketing Analytics

DSEM05 – Service Marketing

COMRM01 – Advanced Research Methodology

COMRM02 – Tools for Research

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Semester IV

Core Courses (DSCs)

COMC009 - Global Trade and Investment Policy  

COMC010 - International Taxation and Regulatory Strategy    

List of Elective Courses (DSEs) 

DSEH06 – Leadership Development and Succession Planning

DSEH07 – Employee Wellbeing and Organizational Outcomes

DSEH08 – Industrial Laws and Relations

DSEA06 – Global Financial Reporting Standards

DSEA07 – Accounting Analytics

DSEA08 – Forensic Accounting and Fraud Examination

DSEF06 – International Financial Management

DSEF07 – Financial Econometrics

DSEF08 – Derivatives and Risk Management

DSEF09 – Sustainable Finance

DSEF10 – International Financial System

DSEI06 – Global Value Chain and Multinational Enterprise

DSEI07 – Emerging markets and Multinational Enterprises

DSEM06 – Strategic Advertising Management

DSEM07 – Supply Chain Management and Logistics

DSEM08 – Sales and Distribution Management

COMRM03 – Techniques for Research Writing

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Skill Based Courses (SBCs)

COMSBC01 Financial Planning  

COMSBC02 Modelling for Financial Decisions 

COMSBC03 Econometrics  

COMSBC04 Trade Analytics  

COMSBC05 Retail Formats  

COMSBC06 Decoding Union Budgets

Generic Elective (GEs)

COMGE01 Management and Organizational Behaviour  

COMGE02 Basics of Accounting  

COMGE03 Indian Ethos and Leadership  

COMGE04 Personal Finance  

COMGE05 Entrepreneurship  

COMGE06 Customer Relationship Management  

COMGE07 Entrepreneurial Finance  

COMGE08 ESG and Business Sustainability  

COMGE09 Financial Modelling Using Excel  

COMGE10 Marketing for Start Ups

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M. Com. Syllabus Detailed Document (First Year) Effective from Academic Year 2025-26

M. Com. Syllabus Detailed Document (Second Year) Effective from Academic Year 2026-27

Minimum Eligibility

• For candidates belonging to UR/OBC-NCL/EWS category, the minimum eligibility is 50% marks aggregate or equivalent grade in the qualifying examination as per the Program-Specific Eligibility

• For candidates belonging to SC/ST/PwBD category, the minimum eligibility is 45% marks in aggregate or equivalent grade in the qualifying examination as per the Program-Specific Eligibility

• For admissions to the programs which are governed by the regulations of the regulatory bodies, such as Medical Council of India (MCI), All India Council of Technical Education (AICTE), Bar Council of India(BCI), National Council of Teacher Education (NCTE), Dental Council of India (DCI), etc., the University adheres to the Minimum Eligibility requirements prescribed under the respective regulations of the concerned bodies. Refer to the respective Program-Specific Eligibility.

Programme Specific Eligibility

• Category 1A:  B.Com. (Hons.)/ B.Com. (Pass/ Program)/ Bachelor's Degree in Commerce/Bachelor's of Management Studies (B.M.S.)/ Bachelor's of Business Studies(B.B.S.)/ Bachelor's of Business Administration (B.B.A.)/ Bachelor's of Business Administration in Financial Investment Analysis (B.B.A-F.I.A.)/ Bachelor's of Financial and Investment Analysis (B.F.I.A.)/ Bachelor's in Business Economics (B.B.E) / B.A. (Hons.) Business Economics (B.B.E.) from a recognized University.

• Category 2A: B.Com. (Hons.)/ B.Com. (Pass/ Program)/ Bachelor's Degree in Commerce/ Bachelor's of Management Studies (B.M.S.)/ Bachelor's of Business Studies (B.B.S.)/ Bachelor's of Business Administration (B.B.A.)/ Bachelor's of Business Administration in Financial Investment Analysis (B.B.A-F.I.A.)/ Bachelor's of Financial and Investment Analysis (B.F.I.A.)/ Bachelor's in Business Economics (B.B.E)/ B.A. (Hons.) Business Economics (B.B.E.) from University of Delhi.         

• The Admission process and the schedule would be as per the University of Delhi notification.

• For allocation and reallocation of seats to candidates, the policy of the University of Delhi shall be followed.

• To reiterate students must produce all original documents at the time of admission.

• The decision of the Admission Committee shall be final in the admission to M. Com. course.

• Date of CUET- The date of CUET would be as per University of Delhi notification. 

Programme Coordinator: Prof. Pooja Goel

Assistant Programme Coordinator: Dr. Kirti Singh, Assistant Professor              

Assistant Programme Coordinator: Dr. Sumita Sinku, Assistant Professor