1. The Faculty of Commerce

Department

Commerce

Dr. Ajay Kumar

Dr. Ajay Kumar

Assistant Professor
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Vision

A common vision for a B.Com (Bachelor of Commerce) program is to nurture globally competitive and socially responsible professionals who are skilled in commerce, finance, and business, and can contribute to economic and social development. Key elements of this vision include providing value-based, holistic education, promoting academic and personal growth, fostering innovation, and preparing students for leadership roles in a rapidly changing world.

Mission Objectives

Mission objectives for a Bachelor of Commerce (B.Com) program focus on equipping students with the knowledge, skills, and attitudes to succeed in the modern business world, fostering competence through value-based and industry-relevant education, promoting innovation and leadership, and ultimately contributing to societal economic development. These objectives include providing a strong foundation in accounting, finance, economics, and law, developing essential IT and management skills, encouraging critical thinking for strategic decision-making, and preparing globally competitive professionals.

At a Glance

  • Department Start: 2014
  • Number of Faculty Seats in the Department: 01
  • Subject availability in Department: B.Com (U.G.)
  • Number of students in B.Com. Ist Year 06
  • Number of students in B.Com. 2nd Year 02
  • Number of students in B.Com. 3rd Year01
  • Total Students (2025–26): 09

HOD: Dr. Ajay Kumar

Assistant Professor — M.Com., M.Phil., Ph.D
16 years (joined 17 June 2010)

Programme Outcomes (B.Com)

  • Commercial sense
  • Develop managerial skills
  • Entrepreneurial skill
  • Budgeting policy
  • Human Resource Management
  • Numerical ability

Student Profile

  • Admission Criteria in Yearly System : 10+2
  • Admission Criteria in Yearly System :Hindi,English
  • Socio-Economic status of students:Rural background,Lower and middle economic class students.

Student Strength (2025–26)

Class Total Male Female
B.Com I 06 02 04
B.Com II 02 01 01
B.Com III 01 01 0
Total 09 04 05
Medium: Hindi & English. Socio-economic status: Rural background; lower & middle economic class. Admission (Yearly): 10+2.

Course Structure (Yearly)

Course Code Course Type Credit
BC-1.1 Financial Accounting CORE (DSC-I) 06
BC-1.2 Business Organization & Management CORE (DSC-II) 06
BC-1.3 Business Law CORE (DSC-III) 06
BC-1.4 Business Statistics & Mathematics CORE (DSC-IV) 06
Marks: BC-1.1 — 50+20+30; BC-1.2/1.3/1.4 — 70+30.
Course Code Course Type Credit
BC-2.1 Company Law CORE (DSC-V) 06
BC-2.2 Income Tax Law & Practice CORE (DSC-VI) 06
BC-2.3 Computer Application in Business SEC-I 04
BC-2.4 Corporate Accounting CORE (DSC-VII) 06
BC-2.5 Cost Accounting CORE (DSC-VIII) 06
BC-2.6 E-Commerce SEC-II 04
Course Code Course Type Credit
BC-3.1(a) Human Resource Management DSE-I 06
BC-3.2(a) Corporate Governance & Auditing DSE-II 06
BC-3.3 Entrepreneurship SEC-III 04
BC-3.5(c) Management Accounting DSE-III 06
BC-3.6(a) International Business DSE-IV 06
BC-3.7 Personal Selling & Salesmanship SEC-IV 04

Detailed Teaching Plan (Session 2025–26)

Name of Teacher: Dr. Ajay Kumar — Subject: Commerce

Financial Accounting (BC-1.1)

Outcome: Conceptual understanding of accounting fundamentals; skills in handling various business transactions.

Unit Name of Unit Total Classes Tutorials Seminar/Assignment Tests
I Theoretical Framework, Accounting Process 13 02 01 1/1
II Business Income, Final Accounts 13 01 01 1/1
III Hire Purchase, Installment, Consignment, Joint Venture 13 02 01 1/1
IV Branches & Dissolution of Partnership 13 01 01 1/1

Total Lectures = 52

Business Organisation & Management (BC-1.2)

Outcome: Understanding of management concepts, functions, and theories.

Unit Name of Unit Total Classes Tutorials Seminar/Assignment Tests
I Foundation of Indian Business 10 02 01 1/1
II Business Enterprises 10 02 01 1/1
III Management and Organization 10 01 01 1/1
IV Leadership, Motivation and Control 10 01 01 1/1
V Functional Areas of Management 12 01 01 1/1

Total Lectures = 52

Business Law (BC-1.3)

Outcome: Understanding framework of Indian Business Law.

Unit Name of Unit Total Classes Tutorials Seminar/Assignment Tests
I Indian Contract Act 1872 — General Principles 10 02 01 1/1
II Indian Contract Act 1872 — Specific Contracts 10 02 01 1/1
III Sale of Goods Act 1930 10 01 01 1/1
IV Negotiable Instruments Act 1881 10 01 01 1/1
V Partnership Laws 12 01 01 1/1

Total Lectures = 52

Business Statistics & Mathematics (BC-1.4)

Outcome: Understanding averages, variation, regression, matrices, LPP, and other statistical tools for business.

Unit Name of Unit Total Classes Tutorials Seminar/Assignment Tests
I Uni-variate Analysis 10 02 01 1/1
II Bi-variate Analysis 10 02 01 1/1
III Index Numbers 10 01 01 1/1
IV Time Series Analysis 10 01 01 1/1
V Business Mathematics 12 01 01 1/1

Total Lectures = 52

COMPANY LAW (BC-2.1)

Outcome: To acquire knowledge and develop understanding of necessary framework of companies with reference to various provisions or Company Act 2013 & 2016.

Unit Name of Unit Total Classes Tutorials Seminar/Assignment Tests
I Introduction 10 02 01 1/1
II Documents 10 02 01 1/1
III Management 10 01 01 1/1
IV Dividends,Accounts,Audit 10 01 01 1/1
V Winding Up, Insider Trading, Whistle Blowing 12 01 01 1/1

Total Lectures = 52

INCOME TAX LAW and PRACTICE (BC-2.2)

Outcome: KKnowledge about Income tax provisions regarding Agriculture income, Residence status and tax Liability. - - - Practical knowledge about Income from Salaries, Income from House Property, Business or Profession, Capital Gains & income from other sources. Computation of total income and tax liability of all assesses. Giving practical knowledge about filing the returns of income.

Unit Name of Unit Total Classes Tutorials Seminar/Assignment Tests
I Introduction 10 02 01 1/1
II Computation of Income under different heads-1 10 02 01 1/1
III Computation of Income under different heads-2 10 01 01 1/1
IV Computation of Total Income and Tax Liability 10 01 01 1/1

Total Lectures = 50

COMPUTER APPLICATION IN BUSINESS (BC-2.3)

Outcome:

  • To make students familiar with computer environment & operating systems
  • To introduce students with accounting packages like tally
  • To develop skill and knowledge among students in applications of internet in education of commerce.
Unit Name of Unit Total Classes Tutorials Seminar/Assignment Tests
I Word Processing 10 02 01 1/1
II Preparing Presentations 10 02 01 1/1
III Spreadsheet and its Business Applications 10 01 01 1/1
IV Creating Business Spreadsheet 10 01 01 1/1

Total Lectures = 52

CORPORATE ACCOUNTING (BC-2.4)

Outcome: To understand knowledge of new trends in Corporate Accounting i.e. issue of share and debentures & redemption.

Unit Name of Unit Total Classes Tutorials Seminar/Assignment Tests
I Accounting for Share Capital & Debentures 10 02 01 1/1
II Final Accounts, Valuation of Goodwill and Valuation of Shares 10 02 01 1/1
III Amalgamation of Companies 10 01 01 1/1
IV Accounting of Holding Companies 10 01 01 1/1
V Accounting Banking Companies Cash of and Flow Statement 12 01 01 1/1

Total Lectures = 52

COST ACCOUNTING (BC-2.5)

Outcome: To understand knowledge of Cost Accounting, Process Accounting, Material Cost, Labor Cost and overhead.

Unit Name of Unit Total Classes Tutorials Seminar/Assignment Tests
I Introduction 10 02 01 1/1
II Elements of Cost:Materials 10 02 01 1/1
III Elements of Cost:Labour 10 01 01 1/1
IV Elements of Cost: Overheads. Book Keeping in Cost Accounting 10 01 01 1/1
V Methods of costing 12 01 01 1/1

Total Lectures = 52

E-COMMERCE (BC-2.6)
Unit Name of Unit Total Classes Tutorials Seminar/Assignment Tests
I Introduction 10 02 01 1/1
II Security and Encryption & IT Act 2000 and Cyber Crimes 10 02 01 1/1
III E-payment System 10 01 01 1/1
IV On-Line Business Transactions 10 01 01 1/1

Total Lectures = 52

Human Resource Management BC-3.1(a)
Unit Name of Unit Total Classes Tutorials Seminar/Assignment Tests
I Introduction 10 02 01 1/1
II Acquistion of Human Resource 10 02 01 1/1
III Training & Development 10 01 01 1/1
IV Performance appraisal 10 01 01 1/1
V Maintenance 10 01 01 1/1

Total Lectures = 52

Corporate Governance & Auditing BC-3.2(a)
Unit Name of Unit Total Classes Tutorials Seminar/Assignment Tests
I Corporate Governance 10 02 01 1/1
II Corporate Social Responsibility (CSR) 10 02 01 1/1
III Business Ethics 10 01 01 1/1
IV Introduction to Auditing 10 01 01 1/1
V Company Audit & Special Areas of Audit 12 01 01 1/1

Total Lectures = 52

Enterprenurship BC-3.2

Outcome: Understanding the meaning, need and role of entrepreneur in the development of economy, - - Providing knowledge about preparing project report for the new business. Giving information about Govt. support and incentives to new entrepreneur.

Unit Name of Unit Total Classes Tutorials Seminar/Assignment Tests
I Introduction 10 02 01 1/1
II Entrepreneurship and Micro, Small and Medium Enterprises 10 02 01 1/1
III 10 01 01 1/1
IV Sources of business ideas and tests of feasibility 10 01 01 1/1
V Mobilizing Resources 12 01 01 1/1

Total Lectures = 52

Management Accounting BC-3.5(c)

Outcome: The objective of the course is to equip the students with the ability to analysis interpret and use of accounting information in managerial decision making. The student is expected to have a good working knowledge of the subject. The course provides the students an understanding of the applications of accounting techniques for management.

Unit Name of Unit Total Classes Tutorials Seminar/Assignment Tests
I Introduction and Contemporary Issues 10 02 01 1/1
II Marginal Costing 10 02 01 1/1
III Decison Making 10 01 01 1/1
IV Standard Costing 10 01 01 1/1

Total Lectures = 52

Internation Business BC-3.6(a)
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Unit Name of Unit Total Classes Tutorials Seminar/Assignment Tests
I Introduction to International Business and International Business Environment 10 02 01 1/1
II Theories of International Trade and International Organizations and Arrangements 10 02 01 1/1
III Regional Economic Co-operation and International Financial Environment 10 01 01 1/1
IV Organizational Structure for International Business Operations and Developments and Issues International Business 10 01 01 1/1
IV Foreign Promotion Measures Financing in Trade and of Foreign Trade and Payment Terms 12 01 01 1/1

Total Lectures = 52

PERSONAL SELLING AND SALEMANSHIP BC-3.7
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Unit Name of Unit Total Classes Tutorials Seminar/Assignment Tests
I Introduction to Personal Selling 10 02 01 1/1
II Buying Motives 10 02 01 1/1
III Selling Processt 10 01 01 1/1
IV Sales Reports 10 01 01 1/1
IV Personal Selling and Merchandising 12 01 01 1/1

Total Lectures = 52

Time Table (Session 2025–26)

Class 10:15–11:00 11:00–11:45 11:45–12:30 12:30–1:15 1:15–2:00 2:00–2:45 2:45–3:15
B.Com I Financial Accounting (1–2)
Business Law (3–4)
Business Organization & Management (4–6)
Room No.501 		Compulsory English (1–3)
R.N. Hall
Hindi (4–6)
R.N.103 		Business Statistics & Mathematics (1–2)
R.N.501 		AECC EVS (1–2) R.N.303
Hindi (5–6) R.N.103
English (3–4) R.N. Hall 		All remedial Classes
Room No.501
B.Com II Compulsory English (4–6)
R.N. Hall
Hindi (1–3)
R.N.0103 		Income Tax Law & Practice (1–2)
Cost Accounting (3–4)
Corporate Accounting (5–6)
Room No.501 		Company Law (1–2)
E-Commerce (3–4)
Computer Application in Business (5–6)
Room No.501 		All remedial Classes
Room No.501
B.Com III Human Resource Management (1–2)
Corporate Governance & Auditing (3–4)
Management Accounting (5–6)
Room No.501 		Entrepreneurship (1–2)
International Business (3–4)
Personal Selling & Salesmanship (5–6)
Room No.501 		GE ECONA-313 (1–3)
ECONA-314 (4–6)
R.N. Physics Lab 		All remedial Classes
Room No.501

University Results (Session 2024–25)

Class Total Passed College % University % Deviation
B.Com I 2 2 100% 68.43% +31.57
B.Com II 1 1 100% 84.32% +15.68%
B.Com III 1 1 100% 97.56% +2.44
HOD: Dr. Ajay Kumar

Learning Resources & Facilities

  • Counseling is done during admissions in yearly system as per need & requirements of the students.
  • Career guidance is given to students from time to time for their better future.
  • As a result of counseling many students have managed to do good in their field. Some students are pursuing higher education from Universities within or outside of the state. Some students are preparing to join Civil & State administration & are preparing for it.

CBCS Details

  • Under this system students are allowed to choose the subjects of their choices per availability of subjects in college.
  • It is system to suit the needs of students to keep pace with the development of higher education
  • It provides flexibility to the students for selecting their subjects of choice for accumulating requisite number of successful credits, 132 credits for Undergraduate Degree..

Strengths

  • Encourages scientific temper and classroom participation.
  • Students are encouraged to speak and participate in classroom debates.
  • Students updated on current issues (commerce, banking, taxation).

Weaknesses

  • Lack of infrastructure.
  • Low motivation for higher studies and competitive exams.

Future Plan

  • Integrate classroom teaching with socio-economic realities.
  • Use digital tools to explain fundamentals of commerce & policy.
  • Encourage understanding of key business laws (Income Tax Act 1961, IT Act 2000, Company Law 2013, Indian Contract Act 1872).

Commerce Department Activities Session Wise