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Master Of Commerce


Objectives:


The Master of Commerce at L. S. Raheja College of Arts & Commerce (Autonomous) is designed to impart a higher level of knowledge and understanding of contemporary trends in accounts, finance, audit, tax, and commerce. Students are trained to be thorough professionals and provided with guidance to plan and undertake independent research in a chosen discipline.


The course aims to:

  • Equip the students to evaluate environmental factors that influence business operations, with the conceptual requirements and skills for the preparation and interpretation of financial statements
  • Facilitate the application of capital budgeting techniques for investment decisions
  • Prepare students to appraise the structure and operations of the banking system, and to analyse investments, portfolio management, investment banking, and liquidation of investments
  • Develop a competency about the laws and regulations of the Company Act, Insurance Act, Banking Act, etc., and the roles of commercial, government, and central banks in controlling the money market and inflation
  • Instruct on the concept of risk mitigation in financial sectors and their role in investment decisions of individuals and business enterprises


Eligibility:


Adm./M.COM/2024-MASTER IN COMMERCE (M.COM)

A candidate, to be eligible for admission to the postgraduate program of Master of Commerce, shall have passed B.Com / BAF / BBI / BMS / BFM or other commerce-related program examinations of the University of Mumbai or its equivalent Examination from other universities.


*Please Note: Admission to students from foreign universities is subject to the eligibility rules of the University of Mumbai.


Courses Offered

Courses Offered Part 1
M.Com.- Part I - Advanced Accountancy

Under Choice Based Credit, Grading and Semester System Course Structure

No. of
Courses

Semester I

Credits

No. of
Courses

Semester II

Credits

Major Mandatory

Major Mandatory

1

Advanced Financial Accounting

4

1

Advanced Cost Accounting

4

2

Advanced Income Tax

4

2

GST - The Essentials of Goods & Services Tax

4

3

Strategic Financial Management I

4

3

Strategic Financial Management II 4

4

4

Auditing and Assurance (Accounting
Ethics and Corporate Governance)

2

4

Introduction to IND AS

2

Electives: (Any-One)

Electives: (Any-One)

5

Wealth Management

4

5

Mutual Fund Management

4

OR

OR

Financial Services

Introduction to FINTECH

Research Methodology

On the Job training/FP

6

Research Methodology

4

6

OJT/FP

4

Total Credits

22

Total Credits

22

M.Com.- Part I - Banking and Finance

Under Choice Based Credit, Grading and Semester System Course Structure

No. of
Courses

Semester I

Credits

No. of
Courses

Semester II

Credits

Major Mandatory

Major Mandatory

1

Banking Fundamentals &
Negotiable Instruments

4

1

Debt Market

4

2

Financial Markets

4

2

Financial Institutions

4

3

International Finance

4

3

E-Banking

4

4

Financial Literacy

2

4

Marketing of Financial Products

2

Electives: (Any-One)

Electives: (Any-One)

5

Principles of Insurance

4

5

Branch Banking & Role of Branch Managers

4

OR

OR

Sustainable Finance

Wealth Management

Research Methodology

On the Job training/FP

6

Research Methodology

4

6

OJT/FP

4

Total Credits

22

Total Credits

22

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