

M-COM in General at Dibrugarh University


Dibrugarh, Assam
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About the Specialization
What is General at Dibrugarh University Dibrugarh?
This Master of Commerce (M.Com) program at Dibrugarh University focuses on providing advanced theoretical and practical knowledge in various facets of business, commerce, and management. It aims to develop highly skilled professionals capable of navigating the complexities of the Indian and global economic landscape. The program is designed under the Choice Based Credit System (CBCS), offering flexibility and diverse learning opportunities. It prepares students for a dynamic career in the commercial sector by fostering analytical and decision-making skills essential for modern enterprises.
Who Should Apply?
This program is ideal for B.Com graduates seeking to deepen their understanding of commerce and management. It caters to fresh graduates aspiring for roles in finance, marketing, human resources, or banking within Indian industries. It also suits working professionals who wish to enhance their academic qualifications and career prospects, as well as those looking to transition into more specialized management roles within the evolving Indian market. Individuals with a strong analytical bent and an interest in economic affairs will find this program rewarding.
Why Choose This Course?
Graduates of this program can expect to pursue diverse career paths in India, including roles as financial analysts, marketing managers, HR executives, banking professionals, and business consultants. Entry-level salaries typically range from INR 3-6 LPA, with experienced professionals earning significantly more based on their chosen specialization. The program provides a strong foundation for professional certifications like CA, CS, CMA, and NISM, enhancing growth trajectories in Indian companies and multinational corporations operating in India.

Student Success Practices
Foundation Stage
Build Strong Conceptual Foundations- (Semester 1-2)
Focus on thoroughly understanding core M.Com subjects like Business Economics, Managerial Accounting, and Statistics. Utilize textbooks, lecture notes, and online resources for clarity. Form study groups to discuss complex topics and practice problem-solving regularly.
Tools & Resources
University Library, NPTEL videos, SWAYAM courses, Past year question papers, Accounting software tutorials (e.g., Tally for practical understanding)
Career Connection
A solid foundation in these areas is crucial for advanced courses and forms the bedrock for roles in finance, accounting, and analytics, which are high-demand areas in the Indian job market.
Develop Analytical and Quantitative Skills- (Semester 1-2)
Actively engage with subjects like Statistical Analysis and Advanced Business Statistics. Practice numerical problems diligently, and learn to interpret data. Seek opportunities to use statistical software (e.g., Excel, R, SPSS basics) for data analysis.
Tools & Resources
Excel for data manipulation, Khan Academy for statistics, Online tutorials for basic R/SPSS, Case studies provided by faculty
Career Connection
Strong analytical skills are highly valued by recruiters in financial services, market research, and business consulting firms in India. Proficiency in data interpretation enhances decision-making capabilities.
Cultivate Effective Communication and Presentation- (Semester 1-2)
Participate actively in classroom discussions, present assignments, and engage in debates. Focus on structuring thoughts clearly and articulating ideas concisely. Attend workshops on public speaking and presentation skills.
Tools & Resources
PowerPoint/Google Slides, Toastmasters International clubs (if available), University language labs
Career Connection
Essential for interviews, corporate presentations, team collaborations, and client interactions in any managerial role. Good communication sets candidates apart in the competitive Indian job market.
Intermediate Stage
Strategize Elective Choices for Specialization- (Semester 3-4)
Carefully choose elective subjects in Semesters 3 and 4 based on career interests and industry demand. Research the scope of each elective group (e.g., Accounting & Finance, Marketing) and consult with faculty advisors or alumni to align choices with long-term goals.
Tools & Resources
Faculty mentorship, Alumni network, Industry reports, Career counseling cell, LinkedIn for exploring job roles related to specializations
Career Connection
Focused elective choices lead to deeper expertise, making graduates more attractive for specialized roles and often commanding better starting packages in specific Indian industry sectors.
Engage in Practical Industry Exposure- (Semester 3-4)
Seek internships during semester breaks, participate in industry-sponsored projects, or undertake a research project. Apply theoretical knowledge to real-world business scenarios. Networking with industry professionals is key.
Tools & Resources
University placement cell, Online internship portals (e.g., Internshala, LinkedIn), Industry webinars, Company visits
Career Connection
Practical experience is invaluable for placements in India. It builds a professional network, provides crucial insights, and often leads to pre-placement offers, significantly boosting employability.
Enhance Research and Problem-Solving Aptitude- (Semester 3-4)
If opting for Project Work in Semester 4, invest significant effort in identifying a relevant research problem, conducting thorough literature reviews, and performing rigorous data analysis. Even without a project, practice case study analysis.
Tools & Resources
Research databases (e.g., J-STOR, Google Scholar), Statistical software (SPSS, R), Ethical guidelines for research
Career Connection
Develops critical thinking and problem-solving skills, highly sought after by consulting firms, research roles, and managerial positions in Indian businesses that require strategic decision-making.
Advanced Stage
Program Structure and Curriculum
Eligibility:
- B.Com. (10+2+3 pattern) with 45% marks in Major/Honours or in aggregate for General candidates; 40% for SC/ST/OBC/MOBC candidates.
Duration: 2 years / 4 semesters
Credits: 96 (Minimum) Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MCOM 101 CC | Business Economics | Core | 6 | Introduction to Business Economics, Demand & Supply Analysis, Production & Cost Analysis, Market Structures, Pricing Policies |
| MCOM 102 CC | Managerial Accounting | Core | 6 | Introduction to Managerial Accounting, Cost Concepts & Classification, Budgetary Control, Standard Costing, Responsibility Accounting |
| MCOM 103 CC | Statistical Analysis for Business Decisions | Core | 6 | Introduction to Statistics, Probability & Probability Distributions, Sampling & Estimation, Hypothesis Testing, Correlation & Regression |
| MCOM 104 CC | Organisational Behaviour | Core | 6 | Introduction to OB, Perception & Learning, Personality & Motivation, Group Dynamics, Leadership & Communication |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MCOM 201 CC | Advanced Business Statistics | Core | 6 | Time Series Analysis, Index Numbers, Decision Theory, Non-parametric Tests, Multivariate Analysis |
| MCOM 202 CC | Advanced Financial Management | Core | 6 | Introduction to Financial Management, Capital Budgeting, Cost of Capital, Working Capital Management, Dividend Policy |
| MCOM 203 CC | Marketing Management | Core | 6 | Introduction to Marketing, Market Segmentation, Product Life Cycle, Pricing Strategies, Promotion & Distribution |
| MCOM 204 CC | Human Resource Management | Core | 6 | Introduction to HRM, Human Resource Planning, Recruitment & Selection, Training & Development, Performance Appraisal |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MCOM 301 CC | Research Methodology and Business Analytics | Core | 6 | Research Design, Data Collection, Sampling Techniques, Data Analysis, Report Writing |
| MCOM 302 CC | Corporate Tax Planning & Management | Core | 6 | Tax Planning Principles, Corporate Tax Assessment, Income Tax Act, Goods & Services Tax (GST), Tax Incentives |
| MCOM 303 EC-A1 | International Accounting | Elective (Accounting and Finance Group) | 6 | IFRS, GAAP, Harmonization, Foreign Currency, Cross-border M&A |
| MCOM 304 EC-A2 | Financial Markets and Services | Elective (Accounting and Finance Group) | 6 | Money Market, Capital Market, Financial Instruments, Mutual Funds, Investment Banks |
| MCOM 305 EC-A3 | International Business | Elective (Accounting and Finance Group) | 6 | Global Business Environment, Trade Theories, Foreign Direct Investment, International Finance, Regional Trade Blocs |
| MCOM 306 EC-A4 | Security Analysis and Portfolio Management | Elective (Accounting and Finance Group) | 6 | Investment Process, Risk & Return, Valuation Models, Portfolio Theory, Asset Pricing |
| MCOM 307 EC-B1 | Consumer Behaviour | Elective (Marketing Management Group) | 6 | Consumer Decision Process, Psychological Factors, Cultural Influences, Social Factors, Consumer Research |
| MCOM 308 EC-B2 | Product and Brand Management | Elective (Marketing Management Group) | 6 | Product Strategy, New Product Development, Brand Identity, Brand Equity, Packaging & Labeling |
| MCOM 309 EC-B3 | Services Marketing | Elective (Marketing Management Group) | 6 | Nature of Services, Service Quality, Service Delivery, Customer Experience, Relationship Marketing |
| MCOM 310 EC-B4 | Sales and Distribution Management | Elective (Marketing Management Group) | 6 | Sales Force Management, Channel Design, Logistics, Retail Management, E-commerce Distribution |
| MCOM 311 EC-C1 | Industrial Relations and Labour Laws | Elective (Human Resource Management Group) | 6 | Industrial Relations Framework, Trade Unions, Collective Bargaining, Labour Laws (e.g., Factories Act), Dispute Resolution |
| MCOM 312 EC-C2 | Training and Development | Elective (Human Resource Management Group) | 6 | Training Needs Analysis, Training Design, Training Methods, Evaluation of Training, Management Development |
| MCOM 313 EC-C3 | Compensation Management | Elective (Human Resource Management Group) | 6 | Wage Theories, Pay Structure, Incentives, Benefits, Executive Compensation |
| MCOM 314 EC-C4 | Organisational Development and Change | Elective (Human Resource Management Group) | 6 | OD Interventions, Change Management Models, Action Research, OD Consultant Role, Culture Change |
| MCOM 315 EC-D1 | Indian Financial System | Elective (Banking and Finance Group) | 6 | Structure of Indian Financial System, Financial Institutions, Financial Markets, RBI, SEBI |
| MCOM 316 EC-D2 | Commercial Banking | Elective (Banking and Finance Group) | 6 | Banking Operations, Credit Management, Bank Lending, Retail Banking, Digital Banking |
| MCOM 317 EC-D3 | Insurance and Risk Management | Elective (Banking and Finance Group) | 6 | Principles of Insurance, Types of Insurance, Risk Assessment, Life Insurance, General Insurance |
| MCOM 318 EC-D4 | International Banking | Elective (Banking and Finance Group) | 6 | Global Financial Institutions, Correspondent Banking, FOREX Market, International Lending, Basel Accords |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MCOM 401 CC | Strategic Management | Core | 6 | Introduction to Strategic Management, Strategic Analysis, Strategy Formulation, Strategy Implementation, Strategic Control |
| MCOM 402 EC-A1 | Advanced Financial Accounting | Elective (Accounting and Finance Group) | 6 | Consolidation, Amalgamation, Holding Companies, Forensic Accounting, Financial Reporting Standards |
| MCOM 402 EC-A2 | Investment and Wealth Management | Elective (Accounting and Finance Group) | 6 | Investment Avenues, Derivatives, Real Estate Investment, Retirement Planning, Personal Finance |
| MCOM 402 EC-A3 | Corporate Restructuring and Valuation | Elective (Accounting and Finance Group) | 6 | Mergers & Acquisitions, Demergers, Takeovers, Business Valuation, Distress Restructuring |
| MCOM 402 EC-A4 | Risk Management and Derivatives | Elective (Accounting and Finance Group) | 6 | Types of Risk, Risk Hedging, Futures, Options, Swaps |
| MCOM 402 EC-B1 | Advertising and Integrated Marketing Communication | Elective (Marketing Management Group) | 6 | Advertising Principles, IMC Tools, Media Planning, Creative Strategy, Digital Advertising |
| MCOM 402 EC-B2 | Rural Marketing | Elective (Marketing Management Group) | 6 | Rural Market Characteristics, Rural Consumer Behavior, Product Strategy for Rural, Distribution in Rural, Rural Communication |
| MCOM 402 EC-B3 | Digital Marketing | Elective (Marketing Management Group) | 6 | SEO, SEM, Social Media Marketing, Content Marketing, Email Marketing |
| MCOM 402 EC-B4 | International Marketing | Elective (Marketing Management Group) | 6 | Global Marketing Environment, Market Entry Strategies, International Product, Pricing, Promotion |
| MCOM 402 EC-C1 | Performance Management | Elective (Human Resource Management Group) | 6 | Performance Appraisal, Goal Setting, Feedback, Performance Coaching, Reward Systems |
| MCOM 402 EC-C2 | Human Resource Development | Elective (Human Resource Management Group) | 6 | HRD Systems, Career Planning, Succession Planning, Employee Engagement, Organizational Learning |
| MCOM 402 EC-C3 | Strategic Human Resource Management | Elective (Human Resource Management Group) | 6 | HR Strategy Alignment, HR Planning, Talent Management, Global HR, HR Analytics |
| MCOM 402 EC-C4 | Cross Cultural Human Resource Management | Elective (Human Resource Management Group) | 6 | Cultural Dimensions, Managing Diversity, Expatriate Management, Global Staffing, Cross-cultural Training |
| MCOM 402 EC-D1 | Financial Services and Derivatives | Elective (Banking and Finance Group) | 6 | Merchant Banking, Factoring, Leasing, Securitization, Derivatives Trading |
| MCOM 402 EC-D2 | Microfinance and Rural Banking | Elective (Banking and Finance Group) | 6 | Microfinance Institutions, SHGs, Rural Credit, Financial Inclusion, Developmental Banking |
| MCOM 402 EC-D3 | International Financial Management | Elective (Banking and Finance Group) | 6 | FOREX Markets, Currency Risk Management, International Capital Budgeting, International Working Capital, Global Financial System |
| MCOM 402 EC-D4 | Financial Technology (FinTech) | Elective (Banking and Finance Group) | 6 | Digital Payments, Blockchain, AI in Finance, Robo-Advisors, Cybersecurity in FinTech |
| MCOM 404 P | Project Work | Project | 6 | Problem Identification, Literature Review, Research Design, Data Analysis & Interpretation, Project Report Writing |




