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M-COM in General at Shanthi Arts Science and Commerce College
Mandya, Karnataka
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About the Specialization
What is General at Shanthi Arts Science and Commerce College Mandya?
This M.Com. program at Shanthi Arts, Science and Commerce College, Mandya, focuses on providing advanced knowledge and analytical skills in various domains of commerce and management. It aims to develop a strong theoretical and practical understanding of financial accounting, business economics, marketing, human resources, and business research, crucial for navigating the complex Indian business landscape. The program emphasizes a holistic approach to prepare students for diverse roles.
Who Should Apply?
This program is ideal for Bachelor of Commerce, Business Administration, or Business Management graduates seeking to deepen their understanding of advanced commercial practices. It caters to fresh graduates aiming for corporate roles in finance, accounting, or management, and also to working professionals looking to enhance their credentials and transition into senior analytical or managerial positions within the Indian industry. Strong analytical and problem-solving skills are beneficial for applicants.
Why Choose This Course?
Graduates of this program can expect to pursue India-specific career paths in finance, accounting, taxation, marketing, human resources, 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, Tax Consultant, Marketing Manager, HR Specialist, or pursuing academic careers. The curriculum is aligned with industry demands, enhancing employability in various sectors across India.
Student Success Practices
Foundation Stage
Master Core Accounting & Economic Fundamentals- (Semester 1-2)
Dedicate time to thoroughly understand Corporate Financial Accounting and Managerial Economics. Utilize textbooks, online tutorials, and practice problems regularly. Join study groups to discuss complex concepts and clarify doubts with peers and faculty.
Tools & Resources
NPTEL courses for commerce subjects, Indian Accounting Standards (Ind AS) guides, Local library resources, online economic journals
Career Connection
A strong foundation is critical for excelling in advanced finance and accounting roles, opening doors to careers in auditing, financial analysis, and economic consulting in India.
Develop Business Research Acumen- (Semester 1-2)
Actively engage in Business Research Methods by participating in small-scale research projects, even if extracurricular. Learn to formulate research questions, collect data using surveys or interviews, and use basic statistical tools. Practice writing structured reports.
Tools & Resources
Google Scholar, SPSS or R for basic data analysis, Research methodology textbooks specific to Indian business context
Career Connection
Enhances analytical and problem-solving skills, vital for market research, business intelligence, and consulting roles in various Indian industries.
Cultivate Professional Communication Skills- (Semester 1-2)
Participate in debates, presentations, and group discussions regularly. Seek feedback on your communication style. Read business newspapers like The Economic Times or Business Standard to improve vocabulary and awareness of current Indian economic affairs.
Tools & Resources
Toastmasters International (if available locally), Business English communication guides, Newspapers and business magazines
Career Connection
Effective communication is paramount for interviews, client interactions, and team leadership, crucial for rapid career progression in the competitive Indian job market.
Intermediate Stage
Gain Hands-on Software Proficiency- (Semester 3)
Actively learn and practice using Tally ERP, advanced Excel functions, and basic database management systems beyond classroom exercises. Explore online certifications for these tools, focusing on their application in Indian business scenarios like GST compliance.
Tools & Resources
Official Tally Academy courses, Microsoft Excel certification, Online tutorials for business analytics tools
Career Connection
Practical software skills are highly valued by Indian employers in accounting, finance, and data analysis roles, significantly boosting employability and efficiency.
Explore Specialization-Aligned Internships/Projects- (Semester 3)
Identify and pursue internships or mini-projects related to your chosen elective group (e.g., finance, marketing, HR, or accounting). This provides practical exposure to Indian corporate environments and helps apply theoretical knowledge.
Tools & Resources
LinkedIn, Internshala, College career services, Local company directories for Mandya/Mysore region
Career Connection
Internships convert theoretical knowledge into practical experience, build professional networks, and are often a direct pathway to full-time employment in Indian companies.
Engage in Industry-Specific Events- (Semester 3)
Attend webinars, seminars, and workshops organized by industry bodies (e.g., ICAI, FICCI, NHRD) or colleges, focusing on current trends in commerce and management within India. Network with professionals and understand industry expectations.
Tools & Resources
Eventbrite, Professional body websites, College notice boards for local events
Career Connection
Keeps you updated on industry changes, expands your professional network, and provides insights into specific career opportunities and required skills in India.
Advanced Stage
Undertake a Comprehensive Project Work- (Semester 4)
Choose a relevant and challenging project topic, ideally with an industry mentor. Conduct thorough research, data analysis, and present findings professionally. Focus on a problem prevalent in the Indian business context.
Tools & Resources
Academic databases (JSTOR, EBSCOhost), Industry reports (NASSCOM, FICCI), Statistical software like R, Python, or even advanced Excel
Career Connection
Showcases your ability to apply knowledge and solve real-world problems, making you a highly attractive candidate for analytical and managerial positions in Indian firms.
Prepare for Placements and Professional Certifications- (Semester 4)
Actively participate in campus placements. Simultaneously, consider pursuing relevant professional certifications like NISM for finance, CMA for management accounting, or various digital marketing certifications, as these are highly valued in India.
Tools & Resources
College placement cell, Mock interview platforms, Official websites for NISM, CMA, Google Ads certifications
Career Connection
Directly prepares you for job interviews and adds specific, in-demand skills recognized by employers across India, accelerating your entry into the workforce.
Develop a Strong Professional Network- (Semester 4)
Leverage college alumni networks, connect with guest speakers, and actively use platforms like LinkedIn. Seek mentorship from industry veterans in your chosen field. Networking is key to discovering opportunities and career guidance in India.
Tools & Resources
LinkedIn, Alumni association platforms, Professional networking events
Career Connection
A robust network can lead to job referrals, mentorship, and opportunities for collaboration, proving invaluable for long-term career growth in India.
Program Structure and Curriculum
Eligibility:
- B.Com/BBA/BBM degree with at least 45% (40% for SC/ST/Cat-I) aggregate marks from a recognized university.
Duration: 2 years (4 semesters)
Credits: 84 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 1.1 | Corporate Financial Accounting | Core | 4 | Advanced Accounting Concepts, Company Accounts for Specific Transactions, Valuation of Shares and Goodwill, Amalgamation, Absorption, Internal Reconstruction, Accounts of Banking, Insurance, and Electricity Companies |
| 1.2 | Business Environment | Core | 4 | Economic Environment and Policies, Socio-cultural and Demographic Environment, Political, Legal, and Regulatory Environment, Technological Environment and Innovation, Global Environment and Liberalization |
| 1.3 | Managerial Economics | Core | 4 | Demand and Supply Analysis, Production and Cost Analysis, Pricing Practices and Policies, Profit Management and Break-Even Analysis, Capital Budgeting under Risk and Uncertainty |
| 1.4 | Business Research Methods | Core | 4 | Fundamentals of Business Research, Research Design and Data Sources, Sampling Techniques and Measurement Scales, Data Analysis and Interpretation, Report Writing and Presentation |
| 1.5 | Organizational Behavior | Core | 4 | Foundations of Individual Behavior, Perception, Learning, and Personality, Motivation Theories and Applications, Group Dynamics and Team Building, Leadership, Power, and Conflict Management |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 2.1 | Advanced Cost and Management Accounting | Core | 4 | Costing Systems and Techniques, Activity Based Costing and Value Chain Analysis, Budgetary Control and Standard Costing, Marginal Costing for Decision Making, Performance Measurement and Divisional Accounting |
| 2.2 | Financial Management | Core | 4 | Goals and Functions of Financial Management, Capital Budgeting Decisions, Capital Structure Theories and Leverage, Working Capital Management, Dividend Policy Decisions |
| 2.3 | Marketing Management | Core | 4 | Marketing Environment and Customer Behavior, Market Segmentation, Targeting, and Positioning, Product and Pricing Strategies, Promotion and Distribution Channels, Digital Marketing and Global Marketing |
| 2.4 | Human Resource Management | Core | 4 | HR Planning and Job Analysis, Recruitment, Selection, and Placement, Training and Development, Performance Appraisal and Compensation Management, Industrial Relations and Employee Welfare |
| 2.5 | Quantitative Techniques for Business Decisions | Core | 4 | Linear Programming and Transportation Problems, Assignment Problems and Network Analysis (PERT/CPM), Decision Theory and Game Theory, Simulation and Queuing Theory, Statistical Inference and Regression Analysis |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 3.1 | Corporate Tax Planning and Management | Core | 4 | Concepts of Tax Planning and Tax Management, Income Tax Provisions for Companies, Capital Gains and Depreciation Provisions, Minimum Alternate Tax (MAT), Taxation of Mergers and Amalgamations |
| 3.2 | Corporate Legal Environment | Core | 4 | Company Law and Corporate Governance, SEBI Regulations and Securities Market, Competition Act, 2002, Foreign Exchange Management Act (FEMA), Intellectual Property Rights and Cyber Laws |
| 3.3 | Entrepreneurship Development | Core | 4 | Concept and Theories of Entrepreneurship, Business Idea Generation and Opportunity Evaluation, Business Plan Preparation, Institutional Support for Entrepreneurs in India, Small Business Management and Challenges |
| 3.4 | Computer Application in Business | Core | 4 | Advanced Spreadsheets for Business Analysis, Database Management Systems (MS-Access), Accounting Software (Tally ERP), E-commerce Technologies and Applications, Statistical Tools for Business Data |
| A.1 | Advanced Accounting Theory | Elective (Group A: Accounting and Taxation) | 4 | Accounting Standards and Principles, Human Resource Accounting, Social Responsibility Accounting, Environmental Accounting, Current Developments in Accounting |
| A.2 | Advanced Direct Taxation | Elective (Group A: Accounting and Taxation) | 4 | Corporate Tax Planning, Tax Management for Companies, International Taxation, Double Taxation Avoidance Agreements (DTAA), Wealth Tax and Gift Tax |
| B.1 | Investment Management | Elective (Group B: Finance and Banking) | 4 | Investment Process and Avenues, Securities Analysis (Fundamental and Technical), Portfolio Theory and Management, Mutual Funds and Hedge Funds, Behavioral Finance |
| B.2 | Financial Derivatives | Elective (Group B: Finance and Banking) | 4 | Forwards and Futures Contracts, Options: Calls and Puts, Swaps and Other Derivatives, Hedging Strategies, Valuation of Derivatives |
| C.1 | Consumer Behavior and Marketing Research | Elective (Group C: Marketing and Human Resource Management) | 4 | Models of Consumer Behavior, Factors Influencing Consumer Decisions, Marketing Research Process, Data Collection and Measurement, Market Segmentation through Research |
| C.2 | International Human Resource Management | Elective (Group C: Marketing and Human Resource Management) | 4 | Context of IHRM, Global HR Strategies and Practices, Cross-cultural Management, Expatriate Management, International Compensation and Industrial Relations |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 4.1 | International Business | Core | 4 | Theories of International Trade and Investment, Global Economic Environment and Institutions (WTO, IMF), International Financial Markets and Foreign Exchange, Entry Strategies in International Business, Multinational Corporations (MNCs) and their Operations |
| 4.2 | E-Commerce | Core | 4 | E-Commerce Business Models, E-Payment Systems and Security, Online Marketing and Advertising, Cyber Laws and Legal Aspects of E-Commerce, E-Commerce Infrastructure and Technologies |
| 4.3 | Strategic Management | Core | 4 | Strategic Analysis and Formulation, Corporate and Business Level Strategies, Strategy Implementation and Control, Business Ethics and Corporate Governance, Strategic Leadership and Change Management |
| A.3 | Advanced Cost Management | Elective (Group A: Accounting and Taxation) | 4 | Strategic Cost Management, Life Cycle Costing and Target Costing, Just-In-Time (JIT) and Kaizen Costing, Total Quality Management (TQM) and Costing, Environmental Costing |
| A.4 | International Taxation and GST | Elective (Group A: Accounting and Taxation) | 4 | Transfer Pricing Mechanisms, Goods and Services Tax (GST) Framework in India, Input Tax Credit and Compliance under GST, Customs Duty and Export-Import Policies, Recent Amendments in Tax Laws |
| B.3 | International Financial Management | Elective (Group B: Finance and Banking) | 4 | Foreign Exchange Market and Exchange Rate Theories, International Parity Relationships, International Capital Budgeting, Multinational Capital Structure and Cost of Capital, Managing Foreign Exchange Exposure |
| B.4 | Risk Management and Insurance | Elective (Group B: Finance and Banking) | 4 | Concept and Types of Risk, Risk Identification and Measurement, Risk Management Techniques, Principles and Types of Insurance, Reinsurance and Regulatory Framework of Insurance in India |
| C.3 | Services Marketing and Retail Management | Elective (Group C: Marketing and Human Resource Management) | 4 | Characteristics and Classification of Services, Service Quality and Customer Satisfaction, Retail Formats and Trends, Store Location and Layout, Merchandise Management and Supply Chain in Retail |
| C.4 | Employee Relations and Labour Legislations | Elective (Group C: Marketing and Human Resource Management) | 4 | Industrial Relations System in India, Trade Unions and Collective Bargaining, Industrial Disputes Act, 1947, Factories Act, 1948, Other Major Labour Legislations (Minimum Wages, Payment of Wages) |
| 4.10 | Project Work | Project | 4 | Problem Identification and Literature Review, Research Design and Methodology, Data Collection and Analysis, Interpretation of Results and Findings, Report Writing and Presentation |
| 4.11 | Viva-Voce | Core | 4 | Comprehensive knowledge of M.Com curriculum, Defense of Project Work, Current Affairs in Business and Commerce, Analytical and Communication Skills, Application of theoretical concepts to real-world scenarios |
