

MASTER-OF-COMMERCE in General at Besant Women's College


Dakshina Kannada, Karnataka
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About the Specialization
What is General at Besant Women's College Dakshina Kannada?
This Master of Commerce program at Besant Women''''s College focuses on developing advanced theoretical knowledge and practical skills in various facets of business and management. It is designed to equip students with comprehensive understanding in areas like finance, accounting, marketing, human resources, and business analytics, crucial for navigating India''''s dynamic economic landscape. The curriculum emphasizes analytical thinking, ethical business practices, and strategic decision-making, preparing graduates for diverse roles across industries.
Who Should Apply?
This program is ideal for commerce graduates (B.Com, BBM, BBA) seeking entry into corporate finance, accounting, marketing, and management roles in India. It also serves young professionals aiming to enhance their existing business acumen, deepen their understanding of financial markets, or transition into strategic managerial positions. Individuals aspiring for research careers or entrepreneurship in the Indian context will also find the program highly beneficial, building a strong theoretical foundation.
Why Choose This Course?
Graduates of this program can expect to pursue robust career paths in India as financial analysts, tax consultants, marketing managers, HR executives, and business consultants. Entry-level salaries typically range from INR 3-6 lakhs per annum, with experienced professionals earning significantly more. The program fosters critical thinking and problem-solving skills, leading to growth trajectories in various Indian public and private sector companies, with potential for leadership roles and entrepreneurial ventures.

Student Success Practices
Foundation Stage
Build Strong Conceptual Foundations- (Semester 1-2)
Focus intently on understanding core concepts in economics, accounting, finance, and organizational behavior. Actively participate in class discussions and utilize supplementary reading materials beyond textbooks. Form study groups to clarify doubts and solve numerical problems together, reinforcing foundational knowledge.
Tools & Resources
Online learning platforms (Coursera, edX) for foundational courses, NPTEL videos, Reference books by Indian authors (e.g., M.Y. Khan for Financial Management), College library resources
Career Connection
A solid grasp of fundamentals is essential for cracking entry-level interviews, performing well in aptitude tests, and building a successful career in any commerce domain.
Develop Essential Business Software Skills- (Semester 1-2)
Master spreadsheet software like MS Excel for data analysis, financial modeling, and basic accounting tasks. Explore presentation tools (PowerPoint) and business communication software. Engage deeply with the ''''Computer Application for Business'''' and ''''Business Analytics'''' SEC courses with practical hands-on projects to develop proficiency.
Tools & Resources
Microsoft Office Suite tutorials, YouTube channels for Excel/PowerPoint skills, Online practice datasets, College computer lab facilities
Career Connection
Proficiency in these tools is non-negotiable for modern business roles in India and significantly boosts employability across various sectors, from finance to marketing.
Cultivate Ethical Decision-Making- (Semester 1-2)
Engage deeply with the ''''Business Ethics & Corporate Governance'''' course. Analyze real-world case studies of ethical dilemmas faced by Indian companies and participate in debates to develop a strong ethical compass. This prepares you for responsible leadership in the Indian corporate environment.
Tools & Resources
Case study repositories (e.g., IIM case studies), Business news publications (Economic Times, Business Standard), Guest lectures from industry professionals
Career Connection
Strong ethical foundations are critical for leadership roles, building trust, and ensuring sustainable career growth and reputation in the highly scrutinized Indian corporate landscape.
Intermediate Stage
Advanced Stage
Gain Practical Industry Exposure through Internships- (During semester breaks after Sem 2 or 3)
Actively seek and complete internships during semester breaks, especially after Semester 2 or 3, in areas like financial services, accounting firms, or marketing agencies. This provides invaluable real-world experience, allowing you to apply theoretical knowledge and build a professional network relevant to the Indian market.
Tools & Resources
College placement cell, Internship portals (Internshala, LinkedIn), Networking events and industry meetups, Alumni network
Career Connection
Internships are crucial for bridging the gap between academia and industry, often leading to pre-placement offers and significantly enhancing employability for diverse roles in Indian companies.
Specialize through Electives and Certifications- (Semester 3-4)
Strategically choose elective subjects in Semester 3 and 4 that align with your specific career aspirations (e.g., Advanced Financial Management, Digital Marketing). Complement academic learning with relevant professional certifications (e.g., NISM certifications for finance, Google Digital Marketing certifications) to gain a competitive edge in specific domains.
Tools & Resources
NISM modules, Google Digital Garage, NSE Academy, Industry-recognized certification bodies, Career counselors for guidance
Career Connection
Specialization makes you a more attractive candidate for targeted roles in the Indian job market, demonstrating focused expertise and readiness for specific industry demands.
Master Research and Project Execution- (Semester 4)
Dedicate significant effort to the Project Work/Dissertation in Semester 4. Choose a relevant and challenging topic, conduct thorough research, analyze data meticulously, and present findings professionally. This builds critical thinking, problem-solving, and communication skills vital for managerial and analytical roles.
Tools & Resources
Research databases (JSTOR, Google Scholar), Statistical software (Excel, SPSS), Academic writing guides, Faculty mentorship for project guidance
Career Connection
A well-executed project demonstrates independent work, analytical capability, and contributes significantly to your academic profile and professional readiness, especially for research-oriented or consulting roles in India.
Program Structure and Curriculum
Eligibility:
- B.Com./BBM/BBA Degree of Mangalore University or any other University considered as equivalent thereto with a minimum of 45% (40% for SC/ST/Category-I candidates) aggregate marks including languages. Candidates with B.Com./BBM/BBA (Honours) Degree are exempted from the minimum percentage of marks.
Duration: 2 years (4 semesters)
Credits: 96 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MCM 401 | Economics for Business Decisions | Core | 4 | Managerial Economics, Demand Analysis, Production and Cost Analysis, Pricing Policies and Practices, Profit Management |
| MCM 402 | Organisation Theory & Behaviour | Core | 4 | Foundations of Organization Theory, Organizational Structure and Design, Personality, Perception and Learning, Motivation, Leadership and Group Dynamics, Organizational Conflicts and Stress Management |
| MCM 403 | Business Ethics & Corporate Governance | Core | 4 | Introduction to Business Ethics, Ethical Decision Making and CSR, Corporate Governance Principles, Board of Directors and Audit Committee, Ethics in Functional Areas |
| MCM 404 | Financial Management | Core | 4 | Introduction to Financial Management, Investment Decisions, Working Capital Management, Cost of Capital and Capital Structure Theories, Leverages |
| MCM 405 | Accounting for Managerial Decisions | Core | 4 | Management Accounting Concepts, Cost Concepts and Classification, Budgetary Control, Standard Costing, Activity Based Costing |
| MCM 406 | Skill Enhancement Course (SEC-I) - Computer Application for Business | Skill Enhancement Course | 2 | MS Excel for Business Applications, Data Analysis Tools, Business Communication Software, Presentation Tools, Internet for Business |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MCM 451 | Marketing Management | Core | 4 | Marketing Environment, Market Segmentation, Targeting, Positioning, Product and Pricing Strategies, Distribution Channels and Promotion, Digital Marketing and Social Media |
| MCM 452 | Research Methodology | Core | 4 | Introduction to Research, Research Design and Data Collection, Sampling Design and Techniques, Data Analysis and Interpretation, Research Report Writing |
| MCM 453 | Investment Management | Core | 4 | Investment Process and Avenues, Risk and Return Analysis, Security Analysis (Fundamental & Technical), Portfolio Management, Derivatives Market |
| MCM 454 | Cost Management | Core | 4 | Costing Methods, Marginal Costing for Decision Making, Budgetary Control, Standard Costing, Cost Audit and Management Audit |
| MCM 455 | Human Resource Management | Core | 4 | HR Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation, Industrial Relations and Employee Welfare |
| MCM 456 | Skill Enhancement Course (SEC-II) - Business Analytics | Skill Enhancement Course | 2 | Introduction to Business Analytics, Data Visualization, Predictive Analytics, Prescriptive Analytics, Big Data Concepts |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MCM 501 | Advanced Corporate Accounting | Core | 4 | Company Final Accounts, Amalgamation and External Reconstruction, Internal Reconstruction, Valuation of Shares and Goodwill, Consolidated Financial Statements |
| MCM 502 | Income Tax Law and Practice | Core | 4 | Basic Concepts of Income Tax, Heads of Income (Salaries, House Property, PGBP), Heads of Income (Capital Gains, Other Sources), Deductions from Gross Total Income, Assessment of Individuals and Tax Planning |
| MCM 503 | International Business | Core | 4 | Global Economic Environment, Theories of International Trade and Investment, Foreign Exchange Market, International Financial Institutions, Export-Import Procedures |
| MCM 504 | Elective I (Choice A) - Advanced Financial Management | Elective | 4 | Lease Financing, Mergers and Acquisitions, Derivatives for Risk Management, International Financial Management, Project Appraisal |
| MCM 504 | Elective I (Choice B) - Advanced Marketing Management | Elective | 4 | Services Marketing, Digital Marketing Strategies, Brand Management, Consumer Behaviour, Rural Marketing |
| MCM 505 | Elective II (Choice A) - Financial Markets and Institutions | Elective | 4 | Indian Financial System, Money Market, Capital Market (Primary & Secondary), SEBI Regulations and Reforms, Financial Services |
| MCM 505 | Elective II (Choice B) - Entrepreneurship Development | Elective | 4 | Entrepreneurial Process, Business Idea Generation and Opportunity Analysis, Business Plan Preparation, Sources of Finance for Startups, Government Support for Entrepreneurship in India |
| MCM 506 | Skill Enhancement Course (SEC-III) - Corporate Social Responsibility | Skill Enhancement Course | 2 | CSR Concept and Evolution, Stakeholder Engagement, CSR Reporting and Compliance, Sustainability Practices, Ethical Governance |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MCM 551 | Strategic Management | Core | 4 | Strategic Planning Process, Environmental Scanning and Industry Analysis, Strategy Formulation (Corporate, Business, Functional), Strategy Implementation, Strategic Control and Evaluation |
| MCM 552 | Goods and Services Tax (GST) | Core | 4 | Introduction to GST, Supply under GST and Valuation, Input Tax Credit, Registration and Returns under GST, GST Audit and Penalties |
| MCM 553 | Project Work / Dissertation | Project | 6 | Research Problem Identification, Literature Review, Methodology and Data Collection, Data Analysis and Interpretation, Report Writing and Presentation |
| MCM 554 | Elective III (Choice A) - Derivatives & Risk Management | Elective | 4 | Introduction to Derivatives, Futures and Forwards, Options Trading Strategies, Swaps and Other Derivatives, Risk Hedging Strategies |
| MCM 554 | Elective III (Choice B) - Services Marketing | Elective | 4 | Nature of Services, Service Quality Models, Service Design and Development, Customer Relationship Management in Services, Service Recovery and Marketing |
| MCM 555 | Elective IV (Choice A) - E-Commerce and Digital Marketing | Elective | 4 | E-Commerce Business Models, Online Payment Systems and Security, Digital Marketing Channels, Search Engine Optimization (SEO), Social Media Marketing |
| MCM 555 | Elective IV (Choice B) - Management of Cooperative Organisations | Elective | 4 | Cooperative Principles and Movement, Legal Framework for Cooperatives, Cooperative Banking and Credit Societies, Marketing and Producer Cooperatives, Challenges and Future of Cooperatives in India |
| MCM 556 | Skill Enhancement Course (SEC-IV) - Professional Ethics and Value Education | Skill Enhancement Course | 2 | Ethical Theories and Dilemmas, Professional Conduct and Responsibility, Value Systems and Personal Ethics, Work Ethics and Organizational Culture, Integrity in Profession and Society |




