INTRODUCTION
The Master of Commerce (M.Com) is a postgraduate academic program designed to deepen knowledge in key areas such as financial accounting, corporate finance, taxation, auditing, business law, and strategic management. It focuses on enhancing analytical, managerial, and financial decision-making skills to prepare students for leadership roles in commerce, banking, finance, accounting, and public administration. Graduates of M.Com can pursue further research-based studies such as MPhil or PhD in Commerce, Finance, or Economics, obtain professional certifications like ACCA, CFA, or CA, or qualify for competitive exams in both the public and private sectors.