Imayam Arts and Science College, located on a sprawling 125-acre campus along the Thuraiyur-Musiri highway, is an esteemed institution renowned for its scenic surroundings, with a breathtaking mountainous backdrop.
The M.Com program focuses on advanced topics in commerce, including accounting, finance, taxation, and business management. It prepares students for leadership roles in corporate finance, banking, and academic research.
Advanced Accounting & Financial Management
Business Taxation
Banking & Financial Services
Business Research & Analytics
This segment of the curriculum provides in-depth knowledge of complex accounting principles, financial reporting standards, and strategic financial decision-making. Students explore topics such as corporate financial reporting, consolidation of financial statements, international accounting standards (IFRS), and financial analysis. Emphasis is placed on the interpretation of financial data for internal and external decision-making, including budgeting, cost control, performance evaluation, and capital structure management. Case studies and real-world financial scenarios are integrated to develop skills in risk assessment, investment analysis, and strategic planning.
The Business Taxation module focuses on the structure, computation, and application of tax systems relevant to individuals, partnerships, and corporations. Students gain a solid understanding of direct and indirect taxation, including income tax, GST/VAT, corporate tax planning, and compliance with regulatory frameworks. The course also addresses tax implications of business decisions, tax audits, and ethical practices in taxation. Practical assignments and simulations are used to apply tax laws in real-world business contexts, enabling students to prepare accurate returns and offer strategic tax advice.
This area covers the dynamic world of financial institutions and services, providing insights into the structure and functioning of banking systems, capital markets, and non-banking financial institutions. Students learn about retail and corporate banking, risk management, financial instruments, digital banking trends, and central banking policies. Key topics include credit appraisal, asset-liability management, regulatory compliance, and fintech innovations. The curriculum is designed to prepare students for roles in banking operations, financial consultancy, wealth management, and regulatory oversight.
In this component, students develop the analytical and methodological skills necessary for data-driven business decision-making. The curriculum covers research design, data collection techniques, statistical tools, and software like Excel, SPSS, or R for quantitative and qualitative analysis. Topics include market research, hypothesis testing, regression analysis, and forecasting. With a strong emphasis on interpreting business data and communicating insights effectively, students learn to support strategic initiatives and evaluate business performance using evidence-based methods.