Department Of Commerce

The Department of Commerce is offering B.com course under the NEP 2020. The degree programme offered by the department of commerce consists of disciple specific core and elective course, skill enhancement course and value added course. The department is committed to integrate all facts of commerce to educate and train innovative and competent human resource globally suitable for industry business and service sector and to quip and encourage them to start their own venture in urban and rural area.

Programme Outcome

BACHELOR OF COMMERCE (B.COM)

The Department of Commerce was established in 1997-98 and has been scaling heights ever since. The Department offers Bachelor of Commerce degree under Choice Based Credit System (CBCS), one of the most demanded courses of the contemporary academic world. The students have added to its prestige by securing university ranks and high level placements. Highly professional in nature, the course intends to provide a foundation for students who plan to pursue their career in business, commerce, accounting etc. we also encourage students to organize events such as National Seminars, Inter-college and inter department meets, participate in events organized by other colleges and also get involved in activities of social relevance. They are enabled to think creatively and to develop right mind set to meet the challenges of the globalised business environment, through value based education, interpersonal relations and outreach programmes. The department also has a functional subject society namely “Commerce Subject Society” with subject teacher as its president and a student from final year as vice-president. The faculty of the department consistently encourages the students to participate in sports, NSS, NCC and other extracurricular activities. With all these inputs one finds our students hardworking, practical-oriented and effective in any work environment. The curriculum is taught by a distinguished faculty combining academic excellence and real world experience with dedication and commitment. The department adopted and made use of the Information Communication Technology (ICT) in teaching techniques effectively.

Programme Outcomes

1. This program could provide Industries, Banking Sectors, Insurance Companies, Financing companies, Transport Agencies, Retail sector, warehousing etc., well trained professionals to meet the requirements.

2. After completing graduation, students can get skills regarding various aspects like Marketing Manager, Human Resource Manager, over all Administration abilities of the Company.

3. The ability of the students to make decisions at personal & professional level will increase after completion of this course.

4. Students can independently start up their own business.

5. Students can get thorough knowledge of finance and commerce. The knowledge of different specializations in Accounting, Costing, Banking, Taxation and Finance with practical exposure helps the students to stand in organization.

Eligibility:

Programme/Course	Duration	Eligibility	Admission Procedure
UG B.Com Pass course	3 years	10+2 with Commerce or 45% with economics or Mathematics for Science / arts students	On Merit Basis

Course Facts

Student Enrolment in Commerce

Class	2026-27	2025-26	2024-25	2023-24	2022-23
B.Com. 1st Year / Semester	80	85	92	92	91
B.Com. 2nd Year	60	72	74	75	77
B.Com. 3rd Year	63	59	58	59	64

Faculty Profile 

 

Faculty Profile
Photo	Name	Academic Qualification	Designation	Teaching Experience	E-mail ID	Contact No.
	Ms. Kiran Bala	M.Com. M.Phil.	Assistant Professor	14 Years	kirankiran56265@gmail.com	–
	Sh. Surjeet Singh	M.Com.	Assistant Professor	07 Years	surjeetchaoudhary@gmail.com	–

Course Outcomes – B.Com. 1st Semester
Course No.	Course Title	Course Outcome
B.C. 101 (DSC-I)	Business Organization & Management	Understand and identify the different theories of organizations, which are relevant in the present context. Design and demonstrate the strategic plan for the attainment of organizational goals. Differentiate the different types of authority and choose the best one in the present context. Compare and choose the different types of motivation factors and leadership styles. Choose the best controlling techniques for better productivity of an organization.
B.C. 102 (DSC-II)	Financial Accounting-I	Understand the theoretical framework of accounting as well accounting standards. Demonstrate the preparation of financial statement of manufacturing and non-manufacturing entities of sole proprietors. Exercise the accounting treatments for consignment transactions and events in the books of consignor and consignee. Understand the accounting treatment of Depreciation.
B.C. 103 (MC-I)	Business Law	The objective of the course is to impart basic knowledge of the important business legislation along with relevant case law.
B.C. MDC-I	General Management (GE)	The objective of the course is to impart basic knowledge of the important business management.
B.C. 104 (SEC-I)	E-Commerce	The objective of the course is to enable the students to become familiar with the mechanism for conducting business transactions through electronic means.

Course Outcomes – B.Com. 2nd Semester
Course No.	Course Title	Course Outcome
B.C.-105 (DSC-III)	Principles of Marketing	Understand the basic concepts of marketing and marketing environment. Analyze consumer behavior in the present scenario and marketing segmentation. Discover the new product development and identify the factors affecting the price of a product in the present context. Judge the impact of promotional techniques on customers and understand the importance of channels of distribution. Outline the recent developments in the field of marketing.
B.C.-106 (DSC-IV)	Financial Accounting-II	Understand and compute the amount of claims for loss of stock and loss of profit. Learn various methods of accounting for joint ventures. Deal with the dissolution of partnerships and their accounting treatment. Demonstrate accounting treatment for dependent and independent branches and hire purchase transactions. Prepare financial statements from incomplete records.
B.C.-107 (MC-II)	Company Law	The objective of the course is to impart basic knowledge of the provisions of the Companies Act, 2013.
B.C. MDC-II	Business Environment	Identify market opportunities and threats. Enable organizations to optimize resources, formulate effective strategies and mitigate risks. Develop adaptability for sustainable competitive advantage, operational efficiency and long-term organizational growth.
B.C.-108 (SEC-II)	Entrepreneurship and Venture Creation	The course aims to orient the learner toward entrepreneurship as a career option and develop creative thinking and behaviour.

Course Outcomes – B.Com. 2nd Year
Course No.	Course Title	Course Outcome
B.C. 201	Corporate Accounting	Understand accounting procedures relating to issue and forfeiture of shares and debentures. Prepare final accounts of companies as per the Companies Act. Understand valuation of goodwill and shares. Acquire knowledge of company amalgamation and reconstruction.
B.C. 202	Business Statistics	Understand the importance and scope of statistics in business. Apply statistical tools for data analysis and interpretation. Calculate correlation, regression and index numbers. Use statistical techniques for business decision-making.
B.C. 203	Income Tax Law & Practice	The course enables students to understand the basic concepts of income tax, computation of taxable income and tax liability under the Income Tax Act.
B.C. 204	Computerized Accounting System	Students acquire practical knowledge of computerized accounting using accounting software and preparation of financial statements.

Course Outcomes – B.Com. 3rd Year
Course No.	Course Title	Course Outcome
BC 3.5(c)	Management Accounting	Management accounting helps students understand how financial information supports planning and decision-making. It develops skills in budgeting, cost control, performance evaluation, and business management.
BC 3.1(c)	Fundamentals of Financial Management	The course aims to familiarize the students with the principles and practice of financial management.
BC 3.3	Entrepreneurship	The course aims to orient the learner toward entrepreneurship as a career option and creative thinking and behaviour.
ECONA 313	Economy of Himachal Pradesh	The course intends to expose the students to the basic principles in the economy of Himachal Pradesh, theory and illustration with application.
BC 3.2(a)	Corporate Governance and Auditing	Corporate governance and auditing help students understand ethical business practices, transparency, and accountability in organizations. They develop knowledge of internal controls, auditing procedures, and compliance with laws and regulations.
BC 3.6(a)	International Business	The purpose of this course is to familiarize the students with the activities in a modern office.
BC 3.7	Personal Selling and Salesmanship	The purpose of this course is to familiarize the students with the fundamentals of personal selling and the selling process.
ECONA 314	Indian Economy	The course seeks to enable the students to grasp the major economic problems in India and their solution.