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M-COM in General at Christ Church College
Kanpur Nagar, Uttar Pradesh
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About the Specialization
What is General at Christ Church College Kanpur Nagar?
This Accounting & Finance specialization within the M.Com. program at Christ Church College, as per CSJMU curriculum, focuses on developing advanced expertise in financial reporting, tax laws, investment strategies, and corporate finance. It is designed to equip students with the analytical and decision-making skills required for complex financial environments in India, offering a deep dive into crucial aspects of modern commerce.
Who Should Apply?
This program is ideal for B.Com. or BBA graduates seeking a strong foundation in advanced accounting and finance. It caters to aspiring finance professionals, chartered accountants, and financial analysts in India, as well as those aiming for roles in corporate finance, taxation, or investment banking. Professionals looking to enhance their quantitative and financial acumen for career advancement also find it highly beneficial.
Why Choose This Course?
Graduates of this program can expect to pursue lucrative career paths in India as financial analysts, tax consultants, investment managers, and corporate accountants. Entry-level salaries can range from INR 3-6 LPA, growing significantly with experience. The program provides a solid base for advanced certifications like CA, CFA, or CPA, enhancing growth trajectories in Indian and multinational corporations operating within the country.
Student Success Practices
Foundation Stage
Master Core Commerce Fundamentals- (Semester 1-2)
Dedicate time to thoroughly understand foundational subjects like Managerial Economics, Financial Management, and Accounting for Managerial Decisions. Focus on conceptual clarity and problem-solving. Form study groups to discuss complex topics and practice numerical problems regularly.
Tools & Resources
Textbooks by Indian authors (e.g., M.Y. Khan, S.N. Maheshwari), NPTEL lectures on commerce topics, Online financial calculators, Peer discussion forums
Career Connection
A strong grasp of fundamentals is crucial for excelling in subsequent specialized subjects and passing competitive exams for entry-level finance or accounting roles in India.
Develop Strong Analytical and Quantitative Skills- (Semester 1-2)
Pay special attention to Quantitative Techniques and Research Methodology. Practice statistical analysis using software if available, and focus on logical reasoning. Engage in case study analyses to apply theoretical concepts to real-world business scenarios.
Tools & Resources
MS Excel for data analysis, SPSS (if available in college lab), Online quantitative aptitude tests, Business magazines for case studies
Career Connection
These skills are highly valued by employers in financial analysis, market research, and consultancy roles across various Indian industries.
Build a Professional Network Early- (Semester 1-2)
Attend guest lectures, workshops, and seminars organized by the college or university. Connect with faculty, senior students, and visiting industry professionals. Start building a professional profile on platforms like LinkedIn.
Tools & Resources
LinkedIn, College alumni network events, Industry webinars, Professional clubs within college
Career Connection
Early networking can open doors to internships, mentorship, and future job opportunities in the competitive Indian job market.
Intermediate Stage
Pursue Industry-Relevant Certifications- (Semester 3)
While specializing in Accounting & Finance, consider pursuing certifications like NISM for capital markets or a foundational course in Tally for accounting software. These add practical value to your theoretical knowledge.
Tools & Resources
NISM certifications (e.g., Equity Derivatives, Mutual Funds), Tally ERP 9 courses, Basic GST certification courses
Career Connection
Such certifications are often prerequisites or highly preferred for roles in stockbroking, financial advisory, and accounting firms in India.
Engage in Practical Financial Projects- (Semester 3)
Seek opportunities to work on small financial projects or case competitions. This could involve analyzing company financial statements, preparing business plans, or conducting market research. Apply learnings from subjects like Investment Management and Financial Statement Analysis.
Tools & Resources
Company annual reports (BSE/NSE websites), Financial news portals (Livemint, Economic Times), College project guidance
Career Connection
Practical experience showcases your ability to apply theoretical knowledge, making you a more attractive candidate for internships and jobs in finance departments.
Deep Dive into Taxation and Regulatory Frameworks- (Semester 3)
Given the specialization, dedicate extra effort to Income Tax Law & Planning and Corporate Tax Planning. Stay updated with recent amendments in Indian tax laws. Understand the practical implications for businesses operating in India.
Tools & Resources
Income Tax Department website (incometax.gov.in), Taxmann publications, CA and legal firm blogs for updates
Career Connection
Expertise in Indian tax laws is critical for roles in tax consultancy, corporate finance, and compliance, which are always in high demand.
Advanced Stage
Undertake a Comprehensive Dissertation/Project- (Semester 4)
Utilize the Dissertation/Project Work in Semester 4 to delve deep into a specific area of Accounting or Finance that aligns with your career goals. This demonstrates independent research, analytical capabilities, and specialized knowledge. Choose a topic with Indian market relevance.
Tools & Resources
Academic databases (JSTOR, Google Scholar), Statistical software (R, Python, SPSS), Mentorship from faculty
Career Connection
A well-executed project enhances your resume, provides talking points for interviews, and can lead to publishing opportunities or advanced studies.
Prepare Rigorously for Placements and Interviews- (Semester 4)
Start placement preparation early, focusing on aptitude tests, group discussions, and technical interviews. Practice explaining complex financial concepts clearly. Refine your resume and cover letter, tailoring them to specific job descriptions in the Indian financial sector.
Tools & Resources
Placement cell workshops, Mock interview sessions, Online aptitude platforms, Company-specific preparation guides
Career Connection
Effective preparation is key to securing desired placements in top financial institutions and companies during the campus recruitment drives.
Stay Updated with Global and Indian Economic Trends- (Semester 4)
Regularly follow economic news, financial market developments, and policy changes in India and globally. Understand their impact on businesses and financial instruments. This provides a broader perspective and enhances your ability to analyze business environments.
Tools & Resources
The Economic Times, Business Standard, RBI publications, Financial Times, Bloomberg
Career Connection
Knowledge of current affairs and economic trends is highly valued in leadership and strategic roles, and essential for informed decision-making in finance.
Program Structure and Curriculum
Eligibility:
- B.Com. / B.Com. (Hons.) / B.B.A. from a recognized University with minimum 45% marks (General eligibility for M.Com. at CSJMU affiliated colleges)
Duration: 2 years (4 semesters)
Credits: 96 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CMM 101 | Managerial Economics | Core | 4 | Basic concepts of economics, Demand and supply analysis, Production and cost theory, Pricing policies and practices, Profit management, Capital budgeting decisions |
| CMM 102 | Organisational Behaviour | Core | 4 | Nature and scope of OB, Perception and learning, Motivation theories, Group dynamics and team building, Leadership styles, Conflict management |
| CMM 103 | Accounting for Managerial Decisions | Core | 4 | Management accounting concepts, Fund flow statement, Cash flow statement, Budgetary control, Standard costing and variance analysis, Marginal costing and decision making |
| CMM 104 | Business Environment | Core | 4 | Economic environment, Socio-cultural environment, Political and legal environment, Technological environment, International business environment, Business ethics and CSR |
| CMM 105 | Computer Applications in Business | Core | 4 | Computer fundamentals, Operating systems and software, MS Office applications (Word, Excel, PowerPoint), Data analysis tools, Internet and e-commerce basics, Business communication using digital tools |
| CMM 106 | Research Methodology & Statistical Analysis | Core | 4 | Nature and scope of research, Research design and methods, Data collection and sampling, Hypothesis testing, Regression and correlation analysis, Report writing and presentation |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CMM 201 | Marketing Management | Core | 4 | Marketing concepts and philosophies, Consumer behaviour, Market segmentation, targeting, positioning, Product and pricing strategies, Promotion and distribution channels, Digital marketing basics |
| CMM 202 | Financial Management | Core | 4 | Financial system and markets, Investment decisions (capital budgeting), Working capital management, Capital structure theories, Dividend policy decisions, Sources of long-term finance |
| CMM 203 | Human Resource Management | Core | 4 | HRM functions and challenges, Job analysis and design, Recruitment and selection, Training and development, Performance appraisal, Compensation and benefits management |
| CMM 204 | Business Law | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Indian Partnership Act, 1932, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Basics of Company Law |
| CMM 205 | Quantitative Techniques for Business Decisions | Core | 4 | Linear programming, Transportation and assignment problems, Network analysis (PERT/CPM), Decision theory, Game theory, Simulation techniques |
| CMM 206 | Entrepreneurship Development | Core | 4 | Concept and nature of entrepreneurship, Process of entrepreneurship, Business plan preparation, Sources of finance for new ventures, Small scale industries and their role, Government policies for entrepreneurship |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CMM 301 | Income Tax Law & Planning | Core | 4 | Basic concepts of income tax, Heads of income, Deductions from gross total income, Assessment of individuals, Tax planning strategies, Advance tax and TDS |
| CMM 302 | Investment Management | Core | 4 | Investment avenues and objectives, Risk and return analysis, Portfolio management, Security analysis (fundamental and technical), Equity and bond valuation, Mutual funds and derivatives |
| CMM 303 | Advanced Financial Management | Elective (Specialization: Accounting & Finance) | 4 | Advanced capital budgeting techniques, Cost of capital and firm valuation, Dividend theories and policies, Lease financing, Mergers, acquisitions and corporate restructuring, International financial management |
| CMM 304 | Corporate Tax Planning | Elective (Specialization: Accounting & Finance) | 4 | Corporate tax structure, Tax planning for corporate decisions, Tax incentives and deductions for companies, Depreciation and capital gains, Tax implications of amalgamation, Tax avoidance and tax evasion |
| CMM 305 | Corporate Accounting | Elective (Specialization: Accounting & Finance) | 4 | Accounting for shares and debentures, Final accounts of companies, Valuation of goodwill and shares, Amalgamation and absorption, Holding and subsidiary companies, Accounting standards |
| CMM 306 | Financial Statement Analysis | Elective (Specialization: Accounting & Finance) | 4 | Tools of financial analysis, Ratio analysis, Trend analysis and common-size statements, Cash flow analysis, Funds flow analysis, Financial reporting and disclosures |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CMM 401 | International Business Environment | Core | 4 | Globalization and international trade theories, International economic institutions (IMF, WTO, World Bank), Foreign exchange market and risk management, Balance of payments, Multinational corporations (MNCs), India''''s EXIM policy |
| CMM 402 | Strategic Management | Core | 4 | Concept and nature of strategic management, Strategic planning process, Environmental scanning and SWOT analysis, Strategy formulation (corporate, business, functional), Strategy implementation, Strategic control and evaluation |
| CMM 403 | Portfolio Theory & Management | Elective (Specialization: Accounting & Finance) | 4 | Risk-return trade-off, Modern Portfolio Theory (MPT), Capital Asset Pricing Model (CAPM), Arbitrage Pricing Theory (APT), Portfolio performance evaluation, Mutual funds and hedge funds |
| CMM 404 | Project Planning & Control | Elective (Specialization: Accounting & Finance) | 4 | Project identification and selection, Feasibility studies (technical, financial, market), Project appraisal techniques, Project scheduling (PERT, CPM), Project implementation and management, Project monitoring and evaluation |
| CMM 405 | Goods & Services Tax (GST) | Elective (Specialization: Accounting & Finance) | 4 | GST framework and structure in India, Levy and collection of GST, Input tax credit mechanism, Registration and tax invoices, GST returns and payment, Customs duty basics |
| CMM 407 | Dissertation / Project Work / Field Work | Project (Replaces one elective theory paper in this semester) | 4 | Identification of research problem, Literature review, Research design and methodology, Data collection and analysis, Report writing and interpretation of results, Presentation and viva-voce |
