You have clearly said that you are a B.Com, doing nothing now. This should immediately change. I do not know where you are now stationed. That is where you live. However, if you are from a small town, please do go over to cities like New Delhi, Mumbai, Bangalore or Chennai or Hyderabad. You will see many small companies, particularly trading companies. They will offer you the job of accounts assistant.
Kindly note that only experience in accounting and related jobs like handling bank accounts and complications thereof, will take you anywhere. Please do note that experience is a must.
Am really surprised that you do not know about the ICWA course. This is the famous costing course, which is very reasonably priced and this you should do immediately. That is, you must immediately register and start doing the course immediately. Now, please do understand that the costing course is a very difficult thing. However, when you gather experience, you will find the course much easier to manage. Please do note that the institute itself arranges for coaching through many of its centers.
With experience in hard core accounting, and practical knowledge of things like the GST, you will be able to get higher and higher salary. So, the key is to first take up ANY job and then learn through experience. ANY job does not mean a job say in marketing and so on. This will take you nowhere. However, if you are into even an accounting job in a trading company, once you show that you are very sincere, there will be so many opportunities as the employer will recognize you.
Please do note that you SHOULD NOT, repeat SHOULD NOT, do the M.Com course. Even if you pass the inter stage the ICWA course, please do note that you will be given a much higher salary, in fact, much more than through the M.COM route. For M.com is still an academic course. But the ICWA course is a professional course and can easily be rated on par with the CA course, which is called Chartered Accountancy course.
However, as an alternative, you can do the ACS course, which is called the Company Secretaryship course. Though the role of a Company Secretary is different, in reality, the accounting and finance roles are also given to those with the ACS qualification.
I do not know if you are serious about the Tourism course. Please do note that the full time courses are few and are available in the Pondicherry University, at Mangalore University, and a few other institutes, There is the IITM, an apex body in Tourism and the course at Gwalior. They offer the course at some other centers too.
However, the best option is to take up any job immediately, and then do the ICWA joh immediately.
All the very best.