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The Master of Commerce typically requires two years of full-time study. The curriculum is generally concentrated on one subject area, see aside, and emphasizes underlying theory. Relatedly, programs usually include a thesis component, and may be exclusively research based.
Its concentration on one area distinguishes it from generalist degrees, such as the MBA. Some universities offer the MCom in general management, although this is more similar to the Master of Management than to the MBA; see also Master of Business.
As compared to specialised Professional degrees - such as the Master of Science in Finance or Master of Accounting - the MCom places more emphasis on theory; see also Master of Science in Management.
Admission to the MCom usually requires completion of a Bachelor of Commerce, or similar compatible degree; often, an "Honours degree" will be required. Depending on the degree focus, a related undergraduate major and / or a fairly strong quantitative background may also be a prerequisite. Some MCom programs admit students from science or engineering backgrounds - these programs usually require that students complete a bridging course, or undertake an extended program.