

MASTER-OF-COMMERCE in General at JSS College of Arts, Commerce & Science


Mysuru, Karnataka
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About the Specialization
What is General at JSS College of Arts, Commerce & Science Mysuru?
This Master of Commerce (General) program at JSS College of Arts, Commerce and Science, Mysuru focuses on developing advanced conceptual knowledge and analytical skills across various business and financial domains. Rooted in the Choice Based Credit System (CBCS) of the University of Mysore, it prepares students for leadership roles in the dynamic Indian commercial landscape. The program emphasizes contemporary business practices and ethical decision-making relevant to India''''s growing economy.
Who Should Apply?
This program is ideal for B.Com, B.B.M., or B.B.A. graduates from any recognized university seeking entry into high-growth financial or human resource sectors in India. It also caters to aspiring researchers and academicians. Professionals aiming to enhance their understanding of advanced commerce and management principles, or career changers looking to transition into business leadership roles within Indian organizations, will find this program beneficial.
Why Choose This Course?
Graduates of this program can expect to pursue India-specific career paths in financial management, corporate accounting, human resource management, banking, and entrepreneurship. Entry-level salaries typically range from INR 3-6 lakhs per annum, with experienced professionals earning significantly more. Growth trajectories include roles like Financial Analyst, HR Manager, Tax Consultant, or Bank Manager in Indian companies and MNCs operating in India, aligning with certifications like NISM or NHRD.

Student Success Practices
Foundation Stage
Build Strong Quantitative & Accounting Foundations- (Semester 1-2)
Dedicate significant time to mastering advanced financial management, accounting, and quantitative techniques. Regularly solve numerical problems, practice case studies, and understand the application of statistical tools. Form study groups to discuss complex topics and clarify doubts, especially in areas like derivatives and advanced accounting standards.
Tools & Resources
NPTEL courses on Financial Accounting/Management, ICAI study materials (for conceptual clarity), MS Excel for quantitative analysis, Textbooks by Indian authors like M.Y. Khan & P.K. Jain, S.N. Maheswari
Career Connection
A solid grasp of these fundamentals is crucial for roles in financial analysis, corporate accounting, auditing, and investment banking, which are highly competitive in India.
Develop Research & Analytical Skills Early- (Semester 1-2)
Proactively engage with the ''''Research Methodology & Statistical Analysis'''' course. Understand different research designs, data collection methods, and statistical software. Start identifying potential research interests or business problems early in your program. Attend workshops on academic writing and citation to prepare for project work.
Tools & Resources
SPSS, R for data analysis (basic level), University of Mysore''''s digital library, Google Scholar, ResearchGate, Plagiarism checkers
Career Connection
Strong research and analytical skills are highly valued in consulting, market research, and strategic planning roles within Indian corporations. It also builds a foundation for higher studies.
Enhance Computer Applications in Business Proficiency- (Semester 1-2)
Go beyond basic computer literacy by mastering tools like MS Excel for financial modeling, Tally for accounting, and exploring basic database management systems. Seek out online tutorials for advanced Excel functions and learn to apply them to real-world business scenarios. Understand the basics of e-commerce and digital business.
Tools & Resources
Microsoft Office Specialist certification, Tally Academy courses, YouTube tutorials for specific software, Online platforms like Coursera for business analytics courses
Career Connection
Digital proficiency is a non-negotiable skill for all modern commerce roles in India, from finance operations to marketing and supply chain.
Intermediate Stage
Deep Dive into Chosen Specialization & Project Work- (Semester 3-4)
Once a specialization (Finance or HRM) is chosen, immerse deeply into its subjects. For Project Work (Part I & II), select a topic aligned with your specialization and career goals. Conduct thorough literature reviews, primary/secondary data collection, and seek regular mentorship from faculty. Aim for practical, industry-relevant problems.
Tools & Resources
Industry journals related to Finance/HRM, LinkedIn for industry insights, Academic databases (JSTOR, EBSCO), Statistical tools for analysis
Career Connection
Specialization depth and a well-executed project demonstrate expertise to potential employers in your chosen field, improving placement chances in relevant Indian companies.
Cultivate Strategic Thinking and Global Business Acumen- (Semester 3-4)
Actively participate in discussions for ''''Strategic Management'''' and ''''International Business''''. Analyze real-world case studies of Indian and global companies. Understand geopolitical impacts on business and economic policies. Develop critical thinking skills to formulate business strategies and assess their implications in an Indian context.
Tools & Resources
Harvard Business Review, Economic Times, Business Standard, Case study competitions, International business news portals
Career Connection
These skills are vital for management consulting, corporate strategy, and roles in multinational corporations operating in India, helping navigate complex business environments.
Network and Seek Internship Opportunities- (Semester 3-4)
Attend industry seminars, guest lectures, and workshops organized by the college or local professional bodies. Connect with alumni and professionals on LinkedIn. Actively search for and pursue internships, especially after Semester 2, to gain practical exposure in your chosen specialization (Finance or HR) within Indian companies.
Tools & Resources
LinkedIn, College placement cell, Industry associations (e.g., NHRDN, FICCI), Local chamber of commerce events
Career Connection
Networking opens doors to job opportunities and mentorship. Internships provide invaluable practical experience, making you more employable and competitive in the Indian job market.
Advanced Stage
Program Structure and Curriculum
Eligibility:
- A candidate who has passed B.Com / B.B.M. / B.B.A. degree examination of University of Mysore or of any other University considered as equivalent thereto and obtained 45% (40% for SC/ST/CAT-1 Candidates) of marks in aggregate is eligible for admission to the programme.
Duration: 4 semesters / 2 years
Credits: 96 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| HC 1.1 | Advanced Financial Management | Hard Core | 4 | Capital Structure Theories, Dividend Theories, Working Capital Management, Financial Derivatives, Leasing |
| HC 1.2 | Advanced Accounting | Hard Core | 4 | Accounting Standards, Corporate Financial Reporting, Inflation Accounting, Human Resource Accounting, Social Responsibility Accounting |
| HC 1.3 | Managerial Economics | Hard Core | 4 | Demand Analysis and Forecasting, Production and Cost Analysis, Pricing Policies and Practices, Market Structure, Macroeconomics for Business |
| SC 1.4 | Quantitative Techniques for Business Decisions | Soft Core | 4 | Linear Programming, Transportation and Assignment Problems, Game Theory, Simulation, Decision Theory |
| OC 1.5 | Elective (Open Choice) | Open Choice Elective | 4 | Based on choice from university-offered electives |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| HC 2.1 | Corporate Tax Planning & Management | Hard Core | 4 | Corporate Tax Assessment, Tax Planning for Companies, Capital Gains, Deductions and Rebates, International Taxation Overview |
| HC 2.2 | Financial Markets & Services | Hard Core | 4 | Indian Financial System, Capital Market, Money Market, Financial Intermediaries, Merchant Banking |
| HC 2.3 | Research Methodology & Statistical Analysis | Hard Core | 4 | Research Design, Sampling Techniques, Data Collection Methods, Hypothesis Testing, Multivariate Analysis |
| SC 2.4 | Computer Applications in Business | Soft Core | 4 | MS Excel for Business, Data Analysis Tools, Tally for Accounting, E-commerce Concepts, Database Management Basics |
| OC 2.5 | Elective (Open Choice) | Open Choice Elective | 4 | Based on choice from university-offered electives |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| HC 3.1 | International Business | Hard Core | 4 | Theories of International Trade, Foreign Exchange Market, Balance of Payments, International Financial Institutions, Global Marketing Strategies |
| HC 3.2 | Cost Accounting & Control | Hard Core | 4 | Cost Concepts, Cost Sheet, Activity Based Costing, Standard Costing, Budgetary Control |
| HC 3.3 | Strategic Management | Hard Core | 4 | Strategic Analysis, Strategy Formulation, Strategy Implementation, Strategic Control, Business Ethics and CSR |
| SE 3.4.1 | Security Analysis & Portfolio Management | Special Elective - Finance Stream | 4 | Investment Environment, Security Valuation, Portfolio Theories, Risk and Return, Derivatives |
| SE 3.5.1 | International Finance | Special Elective - Finance Stream | 4 | Exchange Rate Mechanisms, Currency Derivatives, International Investment Decisions, Euro-currency Markets, International Capital Budgeting |
| SE 3.6.1 | Strategic Financial Management | Special Elective - Finance Stream | 4 | Financial Strategy, Mergers and Acquisitions, Corporate Restructuring, Valuation, Risk Management |
| SE 3.7.1 | Project Work (Part I) / Elective | Special Elective - Finance Stream | 4 | Research Problem Identification, Literature Review, Methodology Design, Based on choice for Elective |
| SE 3.4.2 | Human Resource Development | Special Elective - HRM Stream | 4 | HRD Concept, Training and Development, Performance Management, Career Planning, Employee Empowerment |
| SE 3.5.2 | Industrial Relations | Special Elective - HRM Stream | 4 | Industrial Relations System, Trade Unions, Collective Bargaining, Industrial Disputes, Labour Laws |
| SE 3.6.2 | Labour Welfare & Social Security | Special Elective - HRM Stream | 4 | Labour Welfare, Social Security Schemes, Health and Safety, Child Labour, Contract Labour |
| SE 3.7.2 | Project Work (Part I) / Elective | Special Elective - HRM Stream | 4 | Research Problem Identification, Literature Review, Methodology Design, Based on choice for Elective |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| HC 4.1 | Marketing Management | Hard Core | 4 | Marketing Environment, Consumer Behavior, Product Life Cycle, Pricing Strategies, Promotion and Distribution |
| HC 4.2 | Entrepreneurship Development | Hard Core | 4 | Entrepreneurial Process, Business Plan, Sources of Finance, Marketing for New Ventures, Government Policies for SMEs |
| SE 4.3.1 | Risk & Insurance Management | Special Elective - Finance Stream | 4 | Risk Management Process, Types of Insurance, Life Insurance, General Insurance, Reinsurance |
| SE 4.4.1 | Bank Management | Special Elective - Finance Stream | 4 | Commercial Banking, Central Banking, Banking Sector Reforms, Digital Banking, International Banking |
| SE 4.5.1 | Financial Derivatives & Risk Management | Special Elective - Finance Stream | 4 | Futures, Options, Swaps, Hedging Strategies, Value at Risk |
| SE 4.6.1 | Project Work (Part II) / Elective | Special Elective - Finance Stream | 4 | Data Analysis and Interpretation, Findings and Conclusions, Report Writing, Based on choice for Elective |
| SE 4.3.2 | Organisational Behavior & Change Management | Special Elective - HRM Stream | 4 | Individual Behavior, Group Dynamics, Leadership, Conflict Management, Organisational Change |
| SE 4.4.2 | Strategic Human Resource Management | Special Elective - HRM Stream | 4 | SHRM Models, HR Planning, Talent Management, Workforce Diversity, HR Analytics |
| SE 4.5.2 | Compensation & Benefits Management | Special Elective - HRM Stream | 4 | Compensation Structure, Wage Determination, Incentive Plans, Employee Benefits, Global Compensation |
| SE 4.6.2 | Project Work (Part II) / Elective | Special Elective - HRM Stream | 4 | Data Analysis and Interpretation, Findings and Conclusions, Report Writing, Based on choice for Elective |




