The Master of Commerce (MCom, M Com or MComm) - sometimes Magister Commercii (MagComm or Mag. comm.) - is a postgraduate master's degree focusing on commerce-, accounting-, business administration-, management- and economics-related subjects. Like the undergraduate Bachelor of Commerce, the degree is mainly offered in Commonwealth nations. [1] The degree is also offered in Spain [2] and in several Latin American states. [3] Some universities in the United States [4] offer Masters "in Commerce" although these are closer related to the Master of Management / Master of Science in Management; variants here are the Master of Science in Commerce (MS-Comm, MS-Com, MS-MComm, or MS-MCom).