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MASTER-OF-COMMERCE in General at Vidyasagar University
Paschim Medinipur, West Bengal
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About the Specialization
What is General at Vidyasagar University Paschim Medinipur?
This Master of Commerce (M.Com) program at Vidyasagar University focuses on advanced theoretical and practical aspects of business, finance, accounting, and management. It aims to equip students with a comprehensive understanding of commercial operations, financial markets, and business strategies relevant to the Indian and global economic landscape. The program distinguishes itself by combining core commerce subjects with diverse elective options, preparing graduates for various roles.
Who Should Apply?
This program is ideal for Bachelor of Commerce graduates, particularly those with a B.Com (Hons.) or a strong general B.Com background, seeking to deepen their expertise in core commerce disciplines. It caters to fresh graduates aspiring to entry-level positions in finance, accounting, or management, as well as working professionals looking to enhance their analytical and decision-making skills for career advancement in the dynamic Indian business environment.
Why Choose This Course?
Graduates of this program can expect promising career paths in finance, accounting, banking, marketing, and human resources across Indian corporations and public sector undertakings. Entry-level salaries typically range from INR 3-6 lakhs per annum, with significant growth potential for experienced professionals. The curriculum often aligns with foundational knowledge for certifications like CA, CS, or CMA, preparing students for professional excellence and leadership roles in India''''s growing economy.
Student Success Practices
Foundation Stage
Master Core Concepts & Quantitative Skills- (Semester 1-2)
Develop a strong foundation in Managerial Economics, Financial Management, and Advanced Business Statistics. Regularly practice quantitative problems and case studies to solidify understanding. Form study groups to discuss complex topics and prepare for exams.
Tools & Resources
NCERT textbooks for basic economics/statistics, Khan Academy for conceptual clarity, Previous year question papers, M.Com specific reference books
Career Connection
Strong analytical skills and foundational knowledge are crucial for entry-level finance and accounting roles, preparing for competitive exams and professional certifications in India.
Enhance Communication & IT Proficiency- (Semester 1-2)
Actively participate in class discussions and presentations to improve oral and written communication. Focus on computer applications in business, especially accounting software like Tally.ERP 9, to gain practical IT skills vital for modern commerce.
Tools & Resources
Public speaking clubs, Tally.ERP 9 tutorials, Microsoft Office Suite proficiency courses, Academic writing workshops
Career Connection
Effective communication is vital in all business roles, while IT skills are indispensable for data analysis, reporting, and efficient business operations in the dynamic Indian workplace.
Build a Strong Academic Network- (Semester 1-2)
Connect with professors, senior students, and peers to gain insights into coursework, research opportunities, and career paths. Attend departmental seminars and workshops to broaden academic exposure and seek mentorship.
Tools & Resources
Departmental notice boards, University events calendar, Professional networking platforms like LinkedIn, Alumni association meetings
Career Connection
A strong academic network can provide mentorship, collaborative learning opportunities, and early access to industry trends and potential job leads within India''''s professional ecosystem.
Intermediate Stage
Specialize through Electives & Projects- (Semester 3)
Carefully select elective subjects aligned with career interests (e.g., finance, marketing, HRM, accounting). Engage deeply in the Project Work by choosing a relevant topic, conducting thorough research, and demonstrating analytical capabilities to produce a high-quality report.
Tools & Resources
Research journals and academic databases (JSTOR, Google Scholar), Industry reports and case studies, Statistical software like SPSS/R for data analysis, Faculty mentors for project guidance
Career Connection
Specialization enhances employability in specific domains, while project experience provides hands-on problem-solving skills, making students industry-ready for specialized roles in India.
Seek Industry Exposure & Internships- (Semester 3-4)
Actively search for and pursue internships during semester breaks or as part of the curriculum. Engage in case competitions and industry visits to understand practical business challenges and gain real-world experience, applying theoretical knowledge.
Tools & Resources
University career services, Online job portals (Naukri, Internshala), Company websites for internship listings, Alumni contacts for referrals
Career Connection
Internships are crucial for bridging the gap between academia and industry, building a professional network, and often leading to pre-placement offers in Indian companies.
Develop Research & Analytical Acumen- (Semester 3-4)
Hone research methodology skills by critically evaluating studies, formulating clear research questions, and applying appropriate statistical tools. Participate in college-level research paper presentations or discussions to refine analytical thought.
Tools & Resources
Research papers on UGC-CARE list, NPTEL courses on advanced research methods, Data visualization tools (Tableau, advanced Excel), Workshops on statistical software
Career Connection
Strong research and analytical skills are highly valued in consulting, market research, financial analysis, and academic roles, enhancing problem-solving capabilities for complex business scenarios in India.
Advanced Stage
Intensive Placement Preparation- (Semester 4)
Focus on preparing for placement interviews, group discussions, and aptitude tests. Customize résumés and cover letters based on target companies and job descriptions. Utilize career counseling services provided by the university for mock interviews and feedback.
Tools & Resources
Online aptitude test platforms, Mock interview sessions with faculty/alumni, Company-specific preparation guides, University placement cell resources and workshops
Career Connection
Dedicated preparation significantly increases the chances of securing desirable job offers in leading Indian companies and financial institutions immediately after graduation, ensuring a smooth transition into the workforce.
Refine Viva-Voce and Presentation Skills- (Semester 4)
Prepare comprehensively for the Viva-Voce by reviewing all core subjects and articulating research project findings clearly and concisely. Practice presenting complex ideas confidently to demonstrate mastery of the subject matter.
Tools & Resources
Peer feedback sessions, Faculty guidance and practice sessions, Recording practice presentations for self-assessment, Reviewing key concepts from all semesters
Career Connection
Excellent presentation and articulation skills are vital for corporate roles, client interactions, and leadership positions, demonstrating confidence and clarity in professional settings throughout one''''s career.
Continuous Learning & Professional Certification Exploration- (Semester 4 and beyond)
Identify relevant professional certifications (e.g., NISM certifications for finance, Tally certification for accounting, digital marketing certifications) that complement the M.Com degree. Stay updated with industry trends and emerging technologies through continuous self-study.
Tools & Resources
NISM modules and exams, Professional body websites for certification details, Online learning platforms (Coursera, edX) for specialized courses, Business news publications and industry reports
Career Connection
Continuous learning and certifications demonstrate a commitment to professional growth, making graduates more competitive and adaptable to evolving industry demands and new opportunities in India and globally.
Program Structure and Curriculum
Eligibility:
- B.Com. (Hons./Major) or B.Com. (General) with 300 marks in Commerce subjects from a recognized University.
Duration: 2 years (4 Semesters)
Credits: 80 Credits
Assessment: Internal: 20% (for theory papers), 50% (for practical papers), External: 80% (for theory papers), 50% (for practical papers)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MC-101 | Managerial Economics | Core | 4 | Demand Analysis, Production and Cost Analysis, Market Structure, Pricing Policies, Profit Management |
| MC-102 | Organisational Behaviour & HRM | Core | 4 | Foundations of OB, Personality and Perception, Motivation Theories, Group Dynamics, HR Planning, Recruitment and Selection, Performance Appraisal |
| MC-103 | Advanced Business Statistics | Core | 4 | Probability Theory, Statistical Estimation, Hypothesis Testing, Correlation and Regression Analysis, Time Series Analysis, Index Numbers |
| MC-104 | Financial Management | Core | 4 | Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy, Capital Structure Decisions |
| MC-105 | Information Technology and Computer Application in Business | Core | 4 | Computer Fundamentals, Operating Systems, Database Management Systems (DBMS), Networking Concepts, E-commerce, Tally.ERP 9 |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MC-201 | Accounting Theory and Financial Reporting | Core | 4 | Accounting Standards (Indian & International), Corporate Financial Reporting, Accounting for Amalgamation, Consolidated Financial Statements, Human Resource Accounting |
| MC-202 | Research Methodology in Commerce | Core | 4 | Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation, Report Writing, Ethics in Research |
| MC-203 | Marketing Management | Core | 4 | Marketing Environment, Consumer Behaviour, Product Life Cycle and Pricing Strategies, Promotion Mix, Channels of Distribution, Rural Marketing |
| MC-204 | Indian Financial System | Core | 4 | Financial Markets and Instruments, Financial Institutions (RBI, SEBI, IRDA), Money Market, Capital Market, Role of Regulatory Bodies |
| MC-205 | Business Environment and Business Ethics | Core | 4 | Economic Environment of Business, Social and Cultural Environment, Legal and Regulatory Environment, Corporate Social Responsibility (CSR), Corporate Governance, Ethical Theories in Business |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MC-301 | Cost Accounting & Control | Core | 4 | Cost Concepts and Classification, Activity Based Costing (ABC), Budgetary Control, Standard Costing and Variance Analysis, Transfer Pricing |
| MC-302 | Strategic Management | Core | 4 | Strategic Analysis and Formulation, Strategy Implementation, Strategic Control and Evaluation, Corporate Social Responsibility, Global Strategy |
| MC-303A1 | Advanced Accounting | Elective Choice (Group A) | 4 | Accounting for Banking Companies, Accounting for Insurance Companies, Accounting for Mutual Funds, Capital Reconstruction, Cash Flow Statement (AS-3) |
| MC-303A2 | Public Sector Accounting | Elective Choice (Group A) | 4 | Government Accounting System, Budgeting in Government, Public Debt Management, Fiscal Policy Framework, Performance Auditing in Public Sector |
| MC-303B1 | Security Analysis & Portfolio Management | Elective Choice (Group B) | 4 | Investment Process, Risk and Return Analysis, Security Valuation Models, Portfolio Theory, Mutual Funds, Derivatives Market |
| MC-303B2 | Financial Derivatives | Elective Choice (Group B) | 4 | Futures and Forwards Contracts, Options Contracts, Swaps, Hedging Strategies, Pricing of Derivatives |
| MC-304C1 | Consumer Behaviour | Elective Choice (Group C) | 4 | Consumer Decision Making Process, Internal and External Influences, Cultural and Social Factors, Psychological Processes, Diffusion of Innovations |
| MC-304C2 | Advertising and Sales Management | Elective Choice (Group C) | 4 | Advertising Planning and Strategy, Media Decisions, Sales Forecasting, Sales Force Management, Personal Selling |
| MC-304D1 | Industrial Relations and Labour Laws | Elective Choice (Group D) | 4 | Trade Unions, Collective Bargaining, Industrial Disputes Act, Factories Act, Employees'''' Provident Funds Act, Payment of Gratuity Act |
| MC-304D2 | Management of Training and Development | Elective Choice (Group D) | 4 | Training Need Analysis (TNA), Training Design and Methods, Evaluation of Training Programs, Management Development, Career Development |
| MC-305 | Project Work | Project | 4 | Problem Identification, Literature Review, Research Design and Methodology, Data Analysis and Interpretation, Report Writing and Presentation |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MC-401 | International Business | Core | 4 | Theories of International Trade, Foreign Exchange Market, Balance of Payments, WTO and Regional Economic Groupings, International Financial Institutions, Globalization |
| MC-402 | Tax Planning & Management | Core | 4 | Direct Tax Laws, Income Tax Computation, Corporate Tax Planning, Goods and Services Tax (GST), Customs Act, Tax Incentives |
| MC-403E1 | Corporate Tax Planning & Management | Elective Choice (Group E) | 4 | Corporate Tax Computation, Tax Planning vs. Tax Evasion, Capital Gains Tax for Companies, Minimum Alternate Tax (MAT), International Taxation |
| MC-403E2 | Computerized Accounting & MIS | Elective Choice (Group E) | 4 | Accounting Software (Tally, SAP basics), Management Information Systems (MIS) Concepts, ERP Systems, Data Security and Controls, Audit Trail in Computerized Environment |
| MC-403F1 | Financial Markets and Services | Elective Choice (Group F) | 4 | Money Market Instruments, Capital Market Instruments, Merchant Banking, Factoring and Forfaiting, Leasing and Hire Purchase, Venture Capital |
| MC-403F2 | Project Planning and Control | Elective Choice (Group F) | 4 | Project Identification and Selection, Project Feasibility Analysis, Project Appraisal Techniques, Network Analysis (PERT/CPM), Project Risk Management |
| MC-404G1 | Retail Management | Elective Choice (Group G) | 4 | Retail Formats and Theories, Store Location and Layout, Merchandise Management, Supply Chain in Retailing, Retail Analytics, E-tailing and Omni-channel Retailing |
| MC-404G2 | Rural & Social Marketing | Elective Choice (Group G) | 4 | Rural Market Characteristics, Rural Consumer Behaviour, Marketing Mix for Rural India, Social Marketing Campaigns, Health and Environment Marketing |
| MC-404H1 | Human Resource Development | Elective Choice (Group H) | 4 | HRD Systems, Career Planning and Development, Performance Management Systems, Employee Counselling, Organizational Change and Development |
| MC-404H2 | Compensation Management | Elective Choice (Group H) | 4 | Wage Theories and Policies, Job Evaluation and Pay Structures, Incentive Schemes, Employee Benefits and Services, Executive Compensation, Global Compensation |
| MC-405 | Viva-Voce | Viva | 4 | Comprehensive understanding of M.Com subjects, Presentation of Research Project/Dissertation, Analytical and communication skills, Current affairs in commerce and economy, Application of theoretical knowledge |
