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Master of Commerce (M.Com)

Programme’s Mission & Objectives:

Mission :

To bestow an exhaustive acquaintance by blending the subjects of Accounting, Banking, Insurance, Taxation, Marketing, Services Marketing and Mercantile Law in a pragmatic manner to the students so as to emerge as efficient Professionals, Entrepreneurs, Managers, Finance Experts, etc….


  • To impart a comprehensive knowledge in Commerce to the students in a pragmatic manner.
  • To be a strapping pedestal to key-in and fetch an assortment of job opportunities in the Public and Private Sectors.
  • To craft Accounting, Finance, Tax and Management experts through captivating professional and cerebral associations.

Relevance of the Programme with HEI’s Mission and Goals:

Affording quality higher Education to the learners who are interested in pursuing higher education through distance mode, so that they are transformed into intellectually competent human resources that will help in the uplift of the nation in terms of Educational, Social, Technological, Environmental and Economic magnificence (ESTEEM). This programme is very much effective in imparting quality education through flexi-timings.

In accordance with the mission of Bharath Institute of Higher Education and Research as a research-intensive institution, the teaching programme of the master’s programme in Commerce is based on state of the art of scientific research and maintains a strong emphasis on the acquisition of academic and research skills.

Nature of prospective target group of learners:
  1. The curriculum has been designed to fulfill the needs of diverse class of learners including a class of learners. In order to fulfill the needs of the learners, professionals who are in teaching, business professionals, chartered accountant practitioners, banking, Insurance and management professionals.
  2. M.Com., Employment Areas:
    • Banking Sector
    • Insurance
    • Budget Planning
    • Business Consultancies
    • Educational Institutes
    • Foreign Trade
    • Industrial Houses
    • InventoryControl
    • Investment Banking
    • Marketing
    • Merchant Banking
    • Public Accounting Firms
    • Working Capital Management
    • Policy Planning
    • Public Accounting Firms
    • Treasury and FOREX Department
    • Auditing
    • Banking and finance
    • Electronic marketing
    • Funds management
    • Management consulting
    • Stock Broking
    • Teaching
    • Accounting
  3. M.Com., Job Types:
    • Auditors
    • Book Keepers
    • Budget Analysts
    • Business Consultants
    • Chartered Management Accountant
    • Chief Financial Officer
    • Finance Managers
    • Financial Analyst
    • Human Resource Managers
    • Investment Analysts
    • Marketing Managers
    • Stock Brokers
    • Teacher / Professors

Appropriateness of the programme to be conducted in Open and Distance Learning mode to acquire specific skills and competence in Master of Commerce programme focuses both in-depth study of theory and acquisition of professional and research skills.

  • This programme makes learners to develop skill oriented entrepreneurship knowledge, business communication at critical thinking and proficiency in the field of business sectors.
  • This programme helps learners to acquire necessary skills to perform research, and start up entrepreneurship in the field of commerce and industry.

It is a good base Master degree course for the purpose of higher research studies like M.Phil., and Ph.D. They can avail wide employment opportunities and employability skills in the field of Commerce and Industry.

Program Structure
Semester I (Credits 16)
Management Concepts
Managerial Economics
Advanced Accounting
Business Environment
Semester II (Credits 16)
Marketing Management
Research Methodology
Advanced Cost Accounting
Financial Services
Semester III (Credits 16)
Investment Analysis and Portfolio Management
Financial Management
Principles of Personnel Management
Corporate Accounting
Semester IV (Credits 16)
Management Accounting
Principles and Practice of Services Marketing
Organizational Behaviour
Retail and Distribution Management