Commerce General

Commerce Department

About Commerce General Department

The department was established in 2018. The entire three year B.Com. General Course of study degree , is divided into 6 Semester-wise Structure under CBCS (Choice Based Credit System) . In the first semester primary motive is to make the students learnt about the financial accounting principles ,introduction to accounting standards , introduction to accounting theory , determination of business income , Accounting for special sales transaction, Insurance claim for loss of stock and for loss of profit in Financial Accounting-I and Management - Concept, Importance, Functions, Universality of management; Levels of management; Managerial tasks and skills, Different Schools of Management Thought: Classical School--- Contributions of Taylor and Fayol; Neo-classical School---Human Relations approach and Behavioral Science approach ,e.t.c in Principles and Practice of management. In the second semester , students are made learnt about the definition of costing, Objectives of Cost Accounting And Management Accounting, Cost Accounting Vs. Management Accounting, Installing a good Cost Accounting System, Essentials of good Cost Accounting System, valuation of material cost and control , Labour Employee Cost And incentive system , Cost Book keeping , e.t.c in COST AND MANAGEMENT ACCOUNTING & basics of BUSINESS MATHEMATICS AND STATISTICS . Third semester of the course includes BUSINESS REGULATORY FRAMEWORK , INFORMATION TECHNOLOGY & ITS BUSINESS APPLICATIONS , FINANCIAL ACCOUNTING II .Where , The Indian Contract Act,1872 , The Consumers Protection Act,1986 , Electronic Commerce Act, 1998 e.t.c are the few which are taught in BRF .Where as basics of computer & Computer fundamentals are taught in IT ,and students were also made familiar with the advanced accountancy. In the fourth semester students are given both theoretical and hands on training on procedure of tax – filling and submission of tax return , in TAX RETURNS & FILING OF TAX RETURNS , they are also made learnt on computation of Income and Tax liability under various heads ,exemptions ,overall GST module in DIRECT & INDIRECT TAXATION ,along with Business Economics. In the fifth semester students are taught about the various auditing procedure ,auditing technique ,role and qualities of an Auditor in the subject AUDITING. In ENTREPRENEURSHIP DEVELOPMENT students are made learnt about the importance of entrepreneurship and creative behaviour; Dimensions of entrepreneurship: intrapreneurship, technopreneurship, cultural entrepreneurship, international entrepreneurship, netpreneurship, ecopreneurship, and social entrepreneurship,e.t.c.Students are also given brief idea about the banking & insurance sector in BANKING AND INSURANCE , and preparation of Company Final Accounts , Accounting for Shares and Debentures, Amalgamation, Absorption and Reconstruction of Company, Accounting for Holding Company,in CORPORATE ACCOUNTING. In the final semester , Introduction to Marketing Management, Fundamentals of HRM , is taught in MARKETING MANAGEMENT AND HUMAN RESOURCE MANAGEMENT .In BUSINESS COMMUNICATION & E-COMMERCE students are taught about the tools and type of communication along with digital payments & E-commerce business models .In FINANCIAL STATEMENT ANALYSIS students are taught about the process of analyzing a company's financial statements for decision-making purposes and how external stakeholders use it to understand the overall health of an organization as well as to evaluate financial performance and business value. In BUSINESS ETHICS & CORPORATE GOVERNANCE students were made learnt about the Social Aspects of Business Ethics, Managing Ethical Dilemmas along with Framework of Corporate Governance in India & CSR. Proper equipped classroom is provided to the students ,along with separate computer lab for practical’s and library. The central library of the college consists of various books by different eminent authors related to the course structure. Intake capacity is 50.

Present Faculties

  • Mr. Hasanuzzaman Biswas (In-Charge)

    Assistant Professor
    Will be available soon || Experience : Will be available soon
  • Sri Pritam Dhara

    SACT I
    M.Com. || Experience : 4 Years
  • Smt. Poulami Sinha

    M.Com CA Inter with Articleship Training || Experience : 4 years 5 months
  • Sri. Bidhan Baidya

    M.Com. || Experience : 4 Years

Teaching Plan

# Title File
1 Academic Calander View File

Departmental Activities


Webinars/Seminars Held


Educational Tour


Some of Educational Tour


Research Activities


Academic Resource Bank

# Title Session Semester File Link
1 FINANCIAL ACCOUNTING-I ;BCMMCOR01T -Unit-2 Determination of Business Income View File NA
2 FINANCIAL ACCOUNTING- BCMMCOR01T-Unit-1 Introduction View File NA