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Complete details of Mcom 2nd sem syllabus and subjects

Mcom 2nd sem syllabus complete details

 Mcom 2nd sem syllabus complete details:-Master of commerce are required to attend 4 semester during two years course of university program. It combined different skills like counting , Economics, Taxation, Business laws Auditing and Assurance, Cost Accounting and Financial Management. we provide full content of Mcom 2nd semester syllabus.

Complete details of Mcom 2nd sem syllabus and subjects

Mcom 2nd sem syllabus and subjects

Mcom 2nd sem syllabus and subjects

Complete details of Mcom 2nd sem syllabus and subjects

Managerial Accounting

Business Environment

Quantitative Techniques for Business Decisions

Marketing Management

Mcom 2nd sem syllabus complete details

Mcom 2nd sem syllabus complete details:- Semester II

  • Managerial Accounting
  • Business Environment
  • Quantitative Techniques for Business Decisions
  • Marketing Management

Mcom 2nd sem syllabus in detail contents

 Mcom 2nd sem syllabus:-Managerial Accounting

  • Management Accounting – Nature and Functions; Financial vs. Management Accounting; Cost vs. Management Accounting; Role of Management Accountant.
  • Cost Concepts and Classifications.
  • Activity Based Product Costing – Concept and uses; Emerging Costing Approaches.
  • Variable and Absorption Costing – Concept, Comparison, Applications of Variable Costing, Preparation of Income Statements.
  • Cost-Volume-Profit (CVP) Analysis – Contribution Margin; Break – Even Analysis; Profit Volume (P/V) Analysis; Multiple-Product Analysis; Optimal use of Limited Resources.
  • Relevant Information and Short-Run Managerial Decisions – Managerial Decision Making; Decision Making Process; Differential Analysis; Types of Managerial Decisions – Make/Buy, Add/Drop, Sell/ Process Further, Operate/Shutdown, Special Order, Product-Mix, Pricing Decisions.
  • Budgeting – Nature and functions; Preparation of Different Types of Budgets, Fixed Versus Flexible Budgeting.
  • Standard Costing – Concept, Advantages; Types of Standards; Variance Analysis; Materials, Labour, Overhead; Managerial Uses of Variances.
  • Responsibility Accounting and Divisional Performance Measurement – Advantages and Disadvantages of Divisionalisation; Concept of Responsibility Accounting; Responsibility Centres – Cost Centre, Revenue Centre, Profit Centre, Investment Centre, Responsibility Performance Reporting.
  • Divisional Performance Measurement – Measures of Performance; Return on Investment (ROI) Versus Residual Income (RI); Non- Financial Performance Measures; Transfer Pricing Methods.

 Mcom 2nd sem syllabus:- Business Environment

  1. Basic IS-LM frame-work, Asset markets, the demand for and the supply of real balances and their interest elasticities. Implications of modified IS and LM functions on relative efficacy of fiscal and monetary policies. Short and long run aggregate supply and shifts in aggregate supply. Aggregate demand, aggregate supply and the price level. Interaction of aggregate demand and aggregate supply and the determination of real income. Shifts in aggregate demand, demand management policies.
  2. Exchange rate regimes, foreign exchange markets, Asset choices in an open economy and capital flows. Trade flows, External balances, IS-LM-BOP curve analysis and implications for policy choices.
  3. Expectations and Economic Behaviour.
  4. Inflation and unemployment: Impact of unemployment on IS-Curve. Theories of unemployment, types, causes and costs of unemployment. Inflation and unemployment, policy alternatives. Real Business Cycles.
  5. Macro-economic environment, Economic Growth (Theories in Modern Context) its variables and strategic planning. Macro economic indicators and forecasting of macro-economy. Economic Policies and Macro Economic movements in an open economy.
  6. Globalisation, Liberalisation and Business environment. Economic Planning and the emerging environment.
  7. Environmental Laws, Costs and Business Behaviour.
  8. Consumer Laws, Cost and Business Behaviour.
  9. W.T.O. and emerging business environment

 Mcom 2nd sem syllabus:-Quantitative Techniques for Business Decisions

  1. Introduction: Quantitative approach to management decision making.
  2. Linear Programming: Mathematical formulation of linear programming problems and their solution using graphic approach and simplex algorithm. Duality Sensitivity analysis.
  3. Transportation: Solving the problem, Testing optimality MODI method. Cases of unbalanced problems, degeneracy, maximization objective, multiple solutions and prohibited routes.
  4. Assignment: Solving the problem. Cases of unbalanced problems, multiple optimum solutions, maximisation objective and unacceptable assignments.
  5. Integer Programming: Problem Formulation and solution.
  6. Inventory Control: Techniques of selective control, Economic order quantity (EOQ) models- classical, gradual replenishment without shortages, price breaks and planned stockouts, Deciding optimum safety stock and reorder level.
  7. PERT/CPM: Networking with one estimate of time. Networks with three estimates of time. Time-cost trade-off. PERT/cost. Resource allocation and resource levelling.
  8. Markov Analysis: Brand-switching analysis. Equilibrium conditions.
  9. Game Theory: Games of pure strategy. Games of mixed strategy. Dominance.
  10. Queuing Theory: Elements of a queuing system. Models with Poisson arrival and services rates, single server and infinite and finite population .
  11. Sequencing: n-jobs to be processed on two machines in the same order of machines. n-jobs to be processed on m machines in the same order of machines – by converting it into a two – n machine case. Two jobs to be processed on m machines in the different orders of machines.
  12. Replacement Analysis: Replacement of capital assets – discrete cases when time value of money is not considered and when time value of money is considered. Replacement of items that fail suddenly.
  13. Simulation

 Mcom 2nd sem syllabus:- Marketing Management

  1. Introduction : Traditional view of marketing; Evolution of marketing concept; Modern concept of marketing; Marketing functions and role; Marketing management process- a strategic perspective.
  2. Marketing Environment: Significance of scanning marketing environment; Economic, demographic, socio-cultural, technical, political and legal environment of marketing in India.
  3. Buyer behavior– Consumer vs. business buying behaviour; Consumer buying decision process and influences; Industrial buying process.
  4. Market Segmentation, Targeting and Positioning: Bases and procedure for segmenting a consumer market; Criteria for effective market segmentation; Target market selection and strategies; Positioning – concept, bases and process.
  5. Product Decision: Product concept and classification; Major product decisions; New product development; Consumer adoption and innovation diffusion, Product life cycle – concept and appropriate strategies to be adopted at different stages.
  6. Pricing Decisions: Objectives of pricing; Factors affecting price of a product; Procedure for setting price; Pricing policies and strategies.
  7. Distribution Decisions: Channels of distribution – concept and importance; Different types of distributions, middlemen and their functions; Channel management, Selection, motivation and performance appraisal of distribution middlemen; Retailing and wholesaling – Developments and Indian perspective; Distribution logistics – concept, importance and major logistics decisions.
  8. Promotion Decisions: Meaning and importance of promotion; Communication process; Promotion tools- their effectiveness; Determining optimal promotion mix; Developing and implementing a promotional campaign; Promoting through internet; Promotion scene in India.
  9. Marketing Planning, Organizing and Control: Marketing planning process; Different ways of organizing the marketing department; Sales, cost and profit analysis.
  10. Social, Ethical and Legal Aspects of Marketing; Consumer Protection in India; Services marketing, rural marketing, direct marketing, internet marketing and other marketing developments – Issues, salient features and their applications in India.

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Mcom 2nd sem syllabus complete details

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