

M-COM in General at SMT. DEVKIBA MOHANSINHJI CHAUHAN COLLEGE OF COMMERCE AND SCIENCE


Dadra & Nagar Haveli, Dadra and Nagar Haveli and Daman and Diu
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About the Specialization
What is General at SMT. DEVKIBA MOHANSINHJI CHAUHAN COLLEGE OF COMMERCE AND SCIENCE Dadra & Nagar Haveli?
This M.Com. program at LIONS CLUB OF SILVASSA CHARITABLE TRUST''''S SMT DEVKIBA MOHANSINHJI CHAUHAN COLLEGE OF COMMERCE AND SCIENCE, affiliated with Veer Narmad South Gujarat University, focuses on providing advanced knowledge in various facets of commerce and business. It offers a comprehensive curriculum designed to deepen understanding in areas like finance, accounting, management, and economics. The program''''s strength lies in its diverse specialization options, preparing students for dynamic roles in the evolving Indian economic landscape, ranging from corporate finance to human resource management.
Who Should Apply?
This M.Com. program is ideal for Bachelor of Commerce graduates seeking to enhance their theoretical and practical understanding of business operations. It caters to individuals aiming for management, finance, or analytical roles within various industries. Working professionals looking to upskill in specific commercial domains or seeking career progression in their current organizations can also benefit. The program is suitable for those aspiring to pursue research or doctoral studies in commerce-related fields, or for career changers transitioning into specialized business areas within the Indian market.
Why Choose This Course?
Graduates of this program can expect diverse India-specific career paths, including roles as financial analysts, accountants, marketing managers, HR executives, and business consultants. Entry-level salaries typically range from INR 3-6 lakhs per annum, with significant growth trajectories in Indian multinational corporations and PSUs. The strong foundation provided can also aid in pursuing professional certifications like CA, CS, or CMA, further boosting career prospects in the competitive Indian job market and contributing to economic growth.

Student Success Practices
Foundation Stage
Build Strong Core Concepts- (Semester 1-2)
Focus on mastering fundamental subjects like Management Concepts, Business Economics, Statistics, and Corporate Financial Accounting. Regularly attend lectures, engage in class discussions, and solve practical problems from textbooks and previous year papers. Form study groups to clarify doubts and consolidate learning.
Tools & Resources
VNSGU prescribed textbooks, online resources like Investopedia for finance terms, Khan Academy for statistics basics
Career Connection
A strong conceptual base is crucial for cracking competitive exams, interviews, and for advanced studies in specialized areas later.
Develop Analytical & Software Skills- (Semester 1-2)
Pay special attention to subjects like Business Statistics and Computer Application in Business. Actively practice data analysis using MS Excel. Seek out online tutorials or workshops for advanced Excel functions. Learn basic accounting software if not covered extensively in curriculum.
Tools & Resources
Microsoft Excel, Tally (if possible), online courses on Coursera/Udemy for data analysis basics
Career Connection
Essential for roles in finance, accounting, data analysis, and managerial decision-making across Indian industries.
Engage in Research & Communication- (Semester 1-2)
Utilize the Research Methodology course to understand academic research practices. Start reading business news, economic journals, and case studies to understand real-world applications. Participate in college debates or presentations to hone public speaking and communication skills.
Tools & Resources
Business newspapers (Economic Times, Business Standard), academic journals, college clubs
Career Connection
Crucial for project work, higher studies, and for effective communication in professional settings and client interactions.
Intermediate Stage
Advanced Stage
Deep Dive into Specialization & Project Work- (Semester 3-4)
Thoroughly engage with the chosen specialization subjects in Semesters 3 and 4. Actively participate in the compulsory Project Work/Dissertation (C 401). Choose a relevant and industry-focused topic for your project. Seek guidance from faculty, use primary/secondary research, and ensure a high-quality report.
Tools & Resources
Academic databases (JSTOR, ResearchGate), statistical software like SPSS (if applicable), industry reports, faculty mentors
Career Connection
Project work provides hands-on experience, a portfolio piece, and often serves as a talking point in interviews, demonstrating problem-solving and domain expertise.
Pursue Internships & Industry Exposure- (Semester 3-4)
Actively seek out internships during semester breaks or alongside studies, particularly in your chosen specialization area (e.g., finance, HR, marketing). Attend industry webinars, guest lectures, and workshops organized by the college or external bodies. Network with professionals in your target industry.
Tools & Resources
LinkedIn, college placement cell, industry associations (e.g., ICAI, NHRDN, AMA), professional networking events
Career Connection
Internships offer practical experience, build professional networks, and significantly enhance placement prospects, providing a real-world understanding of Indian corporate practices.
Prepare for Placements and Professional Exams- (Semester 4)
Begin focused preparation for campus placements or external job applications. Polish your resume and cover letter. Practice group discussions and mock interviews. If aspiring for professional certifications (e.g., NISM for finance, digital marketing certifications), start preparing alongside your academic studies.
Tools & Resources
College placement cell, online interview preparation platforms, resume builders, aptitude test books, certification course providers
Career Connection
Direct path to securing desired job roles in leading Indian companies and institutions, ensuring a smooth transition from academics to professional life.
Program Structure and Curriculum
Eligibility:
- A Candidate applying for admission to the Master of Commerce (M.Com.) must have passed Bachelor of Commerce (B.Com) Examination with minimum 40% of marks, from this university or from any other university recognized as equivalent thereto.
Duration: 2 years / 4 semesters
Credits: 80 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C 101 | Management Concept and Organizational Behaviour | Core | 4 | Management functions and principles, Organizational behavior fundamentals, Individual behavior: personality, perception, motivation, Group dynamics and team building, Leadership theories and styles |
| C 102 | Advanced Business Economics | Core | 4 | Microeconomic and macroeconomic concepts, Demand and supply analysis, Market structures and pricing strategies, National income and economic policies, Business cycles and inflation |
| C 103 | Business Statistics | Core | 4 | Data collection, organization, presentation, Measures of central tendency and dispersion, Correlation and regression analysis, Probability theory and distributions, Hypothesis testing and sampling methods |
| C 104 | Computer Application in Business | Core | 4 | Fundamentals of computer systems, MS Office suite: Word, Excel, PowerPoint, Data management and spreadsheet applications, Internet and e-commerce basics, Introduction to business software |
| C 105 | Research Methodology | Core | 4 | Introduction to business research, Research design and types, Data collection methods: primary and secondary, Sampling techniques and survey design, Data analysis tools and report writing |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C 201 | Corporate Financial Accounting | Core | 4 | Company final accounts, Amalgamation, absorption, reconstruction of companies, Valuation of shares and goodwill, Investment accounts, Accounting standards |
| C 202 | Marketing Management | Core | 4 | Fundamentals of marketing, Consumer behavior and market segmentation, Product life cycle and new product development, Pricing strategies and channels of distribution, Promotion mix and advertising |
| C 203 | Operations Research | Core | 4 | Introduction to Operations Research, Linear Programming Problems, Transportation and Assignment problems, Network analysis: PERT and CPM, Queuing theory and simulation |
| C 204 | Accounting For Managerial Decision | Core | 4 | Marginal costing and break-even analysis, Budgetary control and variance analysis, Standard costing and responsibility accounting, Capital budgeting decisions, Fund flow and cash flow statements |
| C 205 | Entrepreneurship Development | Core | 4 | Concept and importance of entrepreneurship, Entrepreneurial motivation and characteristics, Business idea generation and opportunity assessment, Business plan preparation, Sources of finance and government support for SMEs |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C 301 | Strategic Management | Core | 4 | Nature and importance of strategic management, Environmental analysis and SWOT analysis, Strategy formulation: corporate, business, functional levels, Strategy implementation and control, Strategic leadership and corporate governance |
| A&A 302 | Advanced Accounting – I | Elective - Advanced Accounting & Auditing | 4 | Partnership accounts: admission, retirement, death, Dissolution of firms and insolvency accounts, Branch accounts and departmental accounts, Hire purchase and installment systems, Incomplete records and single entry |
| A&A 303 | Advanced Accounting – II | Elective - Advanced Accounting & Auditing | 4 | Consolidated financial statements, Lease accounting and revenue recognition, Forex accounting and derivative instruments, Investment accounting, Accounting for specific industries |
| A&A 304 | Advanced Auditing – I | Elective - Advanced Accounting & Auditing | 4 | Principles of auditing and audit evidence, Audit planning and internal control, Vouching and verification of assets and liabilities, Company audit: qualifications, powers, duties, Audit reports and certificates |
| A&A 305 | Advanced Auditing – II | Elective - Advanced Accounting & Auditing | 4 | Special audits: bank, insurance, educational institutions, Cost audit and management audit, Investigation techniques, Audit of computerised environment, Recent trends in auditing |
| ABM 302 | Human Resource Management | Elective - Advanced Business Management | 4 | HRM functions: recruitment, selection, training, Performance appraisal and compensation management, Employee motivation and retention strategies, Industrial relations and labor welfare, HR planning and development |
| ABM 303 | International Business Management | Elective - Advanced Business Management | 4 | Theories of international trade, International business environment, Entry strategies into international markets, Global marketing and finance, Challenges in international business |
| ABM 304 | Business Ethics and Corporate Governance | Elective - Advanced Business Management | 4 | Ethical theories and business decisions, Corporate social responsibility, Whistle-blowing and ethical leadership, Codes of conduct and ethical dilemmas, Corporate governance principles and models |
| ABM 305 | Organization Development and Change Management | Elective - Advanced Business Management | 4 | Concepts of organizational development, OD interventions and change processes, Resistance to change and managing change, Organizational culture and climate, Role of HR in OD and change |
| AE 302 | Managerial Economics | Elective - Advanced Economics | 4 | Role of economics in business decisions, Demand forecasting and analysis, Production and cost analysis, Pricing practices and strategies, Capital budgeting and risk analysis |
| AE 303 | Industrial Economics | Elective - Advanced Economics | 4 | Industrial organization and market structure, Industrial policies in India, Mergers, acquisitions, and diversification, Industrial finance and investment, Regional industrial development |
| AE 304 | Economics of Development and Planning | Elective - Advanced Economics | 4 | Concepts of economic development and growth, Theories of economic development, Planning models and strategies, Poverty, inequality, and human development, Role of state in economic development |
| AE 305 | Public Economics | Elective - Advanced Economics | 4 | Role of government in the economy, Public goods and externalities, Public expenditure and public revenue, Taxation principles and systems, Fiscal policy and public debt |
| AS 302 | Statistical Inference – I | Elective - Advanced Statistics | 4 | Estimation theory: point and interval estimation, Properties of estimators: unbiasedness, consistency, Maximum Likelihood Estimation, Hypothesis testing: Type I and Type II errors, Tests for means, variances, and proportions |
| AS 303 | Statistical Inference – II | Elective - Advanced Statistics | 4 | Non-parametric tests: chi-square, sign, Wilcoxon, Analysis of Variance (ANOVA), Regression analysis: simple and multiple, Correlation analysis: partial and multiple, Time series analysis and forecasting |
| AS 304 | Actuarial Statistics – I | Elective - Advanced Statistics | 4 | Introduction to actuarial science, Probability and random variables for actuarial models, Life tables and mortality rates, Survival functions and expectation of life, Insurance benefits and annuities |
| AS 305 | Actuarial Statistics – II | Elective - Advanced Statistics | 4 | Compound interest and effective rates, Valuation of life insurance policies, Pension funds and social security, Risk theory and ruin probability, Credibility theory and loss distributions |
| B&I 302 | Banking Law and Practice | Elective - Banking and Insurance | 4 | Banking regulation in India (RBI Act, Banking Regulation Act), Types of banks and their functions, Negotiable instruments and payment systems, Banker-customer relationship and KYC norms, Electronic banking and cyber laws |
| B&I 303 | Financial Markets and Institutions | Elective - Banking and Insurance | 4 | Structure of Indian financial system, Money market and capital market instruments, Stock exchanges and SEBI regulations, Role of financial institutions: commercial banks, mutual funds, Derivatives and their markets |
| B&I 304 | Principles and Practice of Insurance | Elective - Banking and Insurance | 4 | Nature and functions of insurance, Principles of insurance: utmost good faith, indemnity, Types of insurance: life, general, health, IRDAI regulations and insurance market in India, Reinsurance and co-insurance |
| B&I 305 | Life and General Insurance | Elective - Banking and Insurance | 4 | Life insurance products and policies, Premium calculation and surrender value, Types of general insurance: fire, marine, motor, Claims settlement process, Insurance agency and brokerage |
| HRM 302 | Human Resource Planning and Development | Elective - Human Resource Management | 4 | HR planning process and forecasting, Job analysis, design, and evaluation, Career planning and development, Performance management systems, HR analytics and metrics |
| HRM 303 | Industrial Relations and Labour Laws | Elective - Human Resource Management | 4 | Concept of industrial relations, Trade unions and collective bargaining, Grievance handling and discipline management, Key Indian labour laws: Factories Act, Industrial Disputes Act, Employee welfare and social security |
| HRM 304 | Performance Management and Reward Systems | Elective - Human Resource Management | 4 | Performance management cycle, Goal setting and performance appraisal methods, Feedback and coaching for performance improvement, Reward systems: compensation, benefits, incentives, Total rewards approach and equity in compensation |
| HRM 305 | Training and Development | Elective - Human Resource Management | 4 | Training needs assessment, Design and delivery of training programs, Evaluation of training effectiveness, Executive development and leadership training, Learning organizations and knowledge management |
| MM 302 | Consumer Behavior | Elective - Marketing Management | 4 | Models of consumer behavior, Psychological factors: motivation, perception, learning, Sociological factors: culture, family, reference groups, Consumer decision-making process, Customer satisfaction and loyalty |
| MM 303 | Services Marketing | Elective - Marketing Management | 4 | Characteristics of services, Service quality and customer expectations, Service design and delivery, Pricing and promotion of services, Marketing mix for services (7 Ps) |
| MM 304 | Marketing Research | Elective - Marketing Management | 4 | Marketing research process and design, Data collection methods: survey, observation, experiment, Questionnaire design and scaling techniques, Data analysis and interpretation, Report writing and ethical considerations |
| MM 305 | Rural and Agricultural Marketing | Elective - Marketing Management | 4 | Characteristics of rural markets in India, Rural consumer behavior, Marketing mix strategies for rural areas, Agricultural marketing channels and policies, Challenges and opportunities in rural marketing |
| CA 302 | Advanced Excel for Business | Elective - Computer Application | 4 | Advanced formulas and functions in Excel, Data validation and conditional formatting, PivotTables and PivotCharts for data analysis, What-if analysis: Goal Seek, Solver, Scenario Manager, Macros and VBA basics for automation |
| CA 303 | Database Management Systems | Elective - Computer Application | 4 | Introduction to DBMS and data models, Entity-Relationship (ER) model, Relational model and SQL queries, Database design and normalization, Data security and integrity |
| CA 304 | E-commerce and Cyber Security | Elective - Computer Application | 4 | E-commerce models and business strategies, Online payment systems and security protocols, Digital marketing and advertising, Cybersecurity threats and vulnerabilities, Data privacy and legal aspects of e-commerce |
| CA 305 | Business Analytics and Data Visualization | Elective - Computer Application | 4 | Introduction to business analytics, Types of analytics: descriptive, predictive, prescriptive, Data mining techniques and tools, Principles of data visualization, Using tools like Tableau/Power BI for dashboards |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C 401 | Project Work/Dissertation | Core | 4 | Problem identification and literature review, Research design and methodology, Data collection and analysis techniques, Interpretation of findings and conclusion, Report writing and presentation skills |
| A&A 402 | International Accounting | Elective - Advanced Accounting & Auditing | 4 | Harmonization of accounting standards (IFRS), Accounting for foreign currency transactions, Consolidation of foreign subsidiaries, International financial reporting practices, Transfer pricing and international taxation |
| A&A 403 | Government Accounting | Elective - Advanced Accounting & Auditing | 4 | Principles of government accounting, Budgeting and financial management in government, Accounting for public sector undertakings, Audit of government accounts (CAG), Financial reporting for public accountability |
| A&A 404 | Management Audit | Elective - Advanced Accounting & Auditing | 4 | Concept and scope of management audit, Tools and techniques of management audit, Audit of functional areas: production, marketing, HR, Management audit report and recommendations, Distinction from financial audit |
| A&A 405 | Social Audit | Elective - Advanced Accounting & Auditing | 4 | Concept and importance of social audit, Social accounting and reporting, Indicators of social performance, Methodology of social audit, Corporate social responsibility reporting |
| ABM 402 | Supply Chain Management | Elective - Advanced Business Management | 4 | Introduction to supply chain management, Logistics and transportation management, Inventory management and warehousing, Supply chain risk management, Global supply chains and sustainability |
| ABM 403 | Total Quality Management | Elective - Advanced Business Management | 4 | Principles and philosophies of TQM, Quality control tools and techniques (e.g., SPC, Seven Tools), Quality circles and continuous improvement, Quality management systems (e.g., ISO 9000), Customer focus and employee involvement |
| ABM 404 | Knowledge Management | Elective - Advanced Business Management | 4 | Concept and importance of knowledge management, Knowledge creation, sharing, and application, Knowledge management systems and tools, Organizational learning and innovation, Challenges in implementing KM |
| ABM 405 | Corporate Social Responsibility | Elective - Advanced Business Management | 4 | Evolution and theories of CSR, CSR models and initiatives in India, Stakeholder engagement and ethical decision-making, Sustainability reporting and triple bottom line, CSR and corporate governance |
| AE 402 | International Economics | Elective - Advanced Economics | 4 | Theories of international trade (Ricardian, Heckscher-Ohlin), Trade policy: tariffs, quotas, free trade agreements, Balance of payments and foreign exchange markets, International financial institutions (IMF, World Bank), Economic integration and globalization |
| AE 403 | Environmental Economics | Elective - Advanced Economics | 4 | Environmental problems and economic approaches, Market failure and environmental externalities, Valuation of environmental goods and services, Environmental policy instruments: taxes, regulations, Sustainable development and climate change economics |
| AE 404 | Agricultural Economics | Elective - Advanced Economics | 4 | Role of agriculture in economic development, Agricultural production, productivity, and risk, Agricultural marketing and price policy, Rural credit and land reforms, Food security and agricultural sustainability |
| AE 405 | Health Economics | Elective - Advanced Economics | 4 | Demand and supply of health care, Health care financing and insurance, Cost-benefit analysis in health care, Role of government in health sector, Public health issues and policies in India |
| AS 402 | Multivariate Analysis | Elective - Advanced Statistics | 4 | Introduction to multivariate distributions, Principal Component Analysis, Factor Analysis, Discriminant Analysis, Cluster Analysis |
| AS 403 | Econometrics | Elective - Advanced Statistics | 4 | Introduction to econometrics and regression models, Assumptions of classical linear regression model, Problems in regression: multicollinearity, heteroscedasticity, Dummy variables and time series econometrics, Introduction to simultaneous equation models |
| AS 404 | Quality Control | Elective - Advanced Statistics | 4 | Statistical process control (SPC), Control charts for variables (X-bar, R, S charts), Control charts for attributes (p, np, c, u charts), Acceptance sampling: single, double, sequential, Total Quality Management principles |
| AS 405 | Demography | Elective - Advanced Statistics | 4 | Sources of demographic data, Measures of fertility and mortality, Life tables and their construction, Population growth models and projections, Migration and population policies |
| B&I 402 | Wealth Management | Elective - Banking and Insurance | 4 | Introduction to wealth management, Financial planning process, Investment avenues: equities, debt, real estate, gold, Retirement planning and estate planning, Risk profiling and asset allocation |
| B&I 403 | Risk Management in Banking | Elective - Banking and Insurance | 4 | Types of risks in banking: credit, market, operational, Risk measurement and mitigation techniques, Basel norms and capital adequacy, Asset-Liability Management (ALM), Role of risk management in banking operations |
| B&I 404 | Reinsurance and Marine Insurance | Elective - Banking and Insurance | 4 | Concept and forms of reinsurance, Functions of reinsurance and reinsurance markets, Principles of marine insurance, Types of marine policies and clauses, Losses and claims in marine insurance |
| B&I 405 | Health Insurance and Microinsurance | Elective - Banking and Insurance | 4 | Fundamentals of health insurance, Types of health policies and benefits, Regulatory framework for health insurance, Concept and importance of microinsurance, Microinsurance products and distribution channels |
| HRM 402 | Global Human Resource Management | Elective - Human Resource Management | 4 | Challenges of managing HR in a global context, International recruitment, selection, and training, Expatriate management and repatriation, Global compensation and performance management, Cultural diversity and cross-cultural management |
| HRM 403 | Organizational Communication | Elective - Human Resource Management | 4 | Communication process and models, Types of organizational communication (internal, external), Barriers to effective communication, Communication networks and channels, Crisis communication and public relations |
| HRM 404 | Diversity and Inclusion Management | Elective - Human Resource Management | 4 | Concept of diversity and inclusion, Benefits of diversity in the workplace, Managing generational, gender, and cultural diversity, Inclusion strategies and policies, Legal framework for diversity and inclusion in India |
| HRM 405 | Strategic Human Resource Management | Elective - Human Resource Management | 4 | Alignment of HR strategy with business strategy, Strategic HR planning and implementation, HR''''s role in mergers, acquisitions, and restructuring, Building competitive advantage through HR, HR metrics and analytics for strategic decision-making |
| MM 402 | Brand Management | Elective - Marketing Management | 4 | Concept of brand and brand equity, Brand identity and brand positioning, Brand strategies: extensions, revitalization, Measuring brand performance and value, Global branding and challenges |
| MM 403 | Integrated Marketing Communication | Elective - Marketing Management | 4 | Concept and elements of IMC, Advertising: planning, media, effectiveness, Sales promotion and public relations, Personal selling and direct marketing, Digital and social media marketing |
| MM 404 | Digital Marketing | Elective - Marketing Management | 4 | Introduction to digital marketing, Search Engine Optimization (SEO) and SEM, Social media marketing strategies, Email marketing and content marketing, Web analytics and digital advertising |
| MM 405 | International Marketing | Elective - Marketing Management | 4 | Global marketing environment, International market entry strategies, Standardization vs. adaptation in global marketing, Global product, pricing, distribution, and promotion strategies, Ethical and social issues in international marketing |
| CA 402 | Tally.ERP 9 with GST | Elective - Computer Application | 4 | Fundamentals of Tally.ERP 9, Company creation and ledger management, Inventory management and invoicing, GST setup, recording, and reporting, Payroll and final accounts in Tally |
| CA 403 | Cloud Computing for Business | Elective - Computer Application | 4 | Introduction to cloud computing concepts, Cloud service models: IaaS, PaaS, SaaS, Cloud deployment models: public, private, hybrid, Benefits and challenges of cloud adoption, Cloud security and data privacy |
| CA 404 | Artificial Intelligence in Business | Elective - Computer Application | 4 | Fundamentals of AI and Machine Learning, Applications of AI in various business functions (e.g., marketing, finance), Natural Language Processing (NLP) in business, Robotics Process Automation (RPA), Ethical considerations in AI |
| CA 405 | Big Data Analytics | Elective - Computer Application | 4 | Introduction to Big Data concepts (3Vs), Big Data technologies: Hadoop, Spark, Data warehousing and data lakes, Predictive modeling and statistical techniques, Business applications of Big Data analytics |




