Department of Commerce - Accounting and Finance
Profile - Department of Commerce Accounting and Finance
The Department of Accounting and Finance, established in 2018, emphasizes academic excellence, practical learning, and holistic development. It offers coaching for CA and CMA courses, real-time simulations, and internships with top firms like KPMG and IIT-M. Students gain from skill-based workshops, value-added programs, and community outreach. Strong placement support is provided with recruiters like Cognizant, ICICI Prudential, and Sundaram Finance.
Vision
To offer a career-focused and holistic commerce education that blends academic excellence with ethical, humanistic, and social values, empowering students to contribute meaningfully to the nation's progress.
Mission
To nurture competent accounting and finance professionals by providing quality education, practical exposure, and research-driven learning.
Objectives
- To design and implement an outcome-based, industry-relevant curriculum that aligns with global standards and integrates professional certifications such as CMA, CPA, and ACCA, enhancing students’ career prospects.
- To incorporate emerging domains such as Financial Technology (FinTech), Data Analytics, Artificial Intelligence in Finance, and ESG (Environmental, Social, and Governance) reporting, ensuring students are future-ready.
- To foster a research-oriented learning environment that encourages critical thinking, innovation, and analytical problem-solving skills.
- To establish strong industry-academic collaborations through internships, guest lectures, industrial visits, and real-time projects, providing practical exposure and corporate insights.
- To promote entrepreneurship and leadership skills through dedicated programs, workshops, and student-led initiatives, nurturing future business leaders.
Programs Offered
B.Com ACCOUNTING AND FINANCE ESTABLISHED IN THE YEAR 2018
Programs Outcome
- Professional Knowledge & Skills:
Equip students with strong foundations in accounting, finance, taxation, and auditing, along with practical exposure to industry practices and modern financial tools. - Ethics, Communication & Problem-Solving:
Foster ethical decision-making, effective communication, analytical thinking, and problem-solving skills for professional and entrepreneurial success. - Lifelong Learning & Global Perspective:
Encourage research orientation, continuous learning, and understanding of global financial practices with a focus on societal and environmental responsibility.
Dr.B.Rajalakshmy
M.COM.,M.PHIL.,MBA.,PHD.,SET.
Assistant Professor and HEAD
Ms.Ramya.J
MBA., M.COM.,M.PHIL.
Assistant Professor
Mr.Arunkumar.M
MBA
Assistant Professor
Ms.Kaviya P
M.COM.
Assistant Professor
B.Com Accounting and Finance - First Year Subjects
B.Com Accounting and Finance First Semester Subjects
B.Com Accounting and Finance program’s first semester gives students a solid foundation by integrating optional and core courses. It contains important classes that introduce basic business principles, such as Principles of Management and Financial Accounting I. Flexibility and a variety of subject topics are provided via electives like Business Economics, Business Communication, and Business Environment. Language classes like English I and Tamil/Other Languages support this by improving communication abilities. Courses like MS Office for Commerce emphasize practical learning and give students the technical skills they need. Basic ethics classes and elective language courses provide the curriculum a more comprehensive viewpoint.
| Part | Course Code | Title of the Course | Credits | Hours | Internal | External | Total |
|---|---|---|---|---|---|---|---|
| Part I | — | Language I – Tamil and other Languages | 3 | 6 | 25 | 75 | 100 |
| 100L1Z | English I | 3 | 6 | 25 | 75 | 100 | |
| Part III | 144C1A | Core Paper I – Financial Accounting I | 5 | 5 | 25 | 75 | 100 |
| 144C1B | Core Paper II – Principles of Management | 5 | 5 | 25 | 75 | 100 | |
| 144E1A | Elective I – Business Communication | 3 | 4 | 25 | 75 | 100 | |
| 144E1B | Elective I – Business Environment | 25 | 75 | 100 | |||
| 144E1C | Elective I – Business Economics | 25 | 75 | 100 | |||
| Part IV | 144S1A | SEC I – MS Office for Commerce * | 2 | 2 | 40 | 60 | 100 |
| 100L1L | Basic Tamil-I (Other Language Students) * | 2 | 2 | 25 | 75 | 100 | |
| 100L1M | Advanced Tamil-I (Other Language Students) * | 25 | 75 | 100 | |||
| 144B1A | Foundation Course FC – Professional Ethics | 2 | 2 | 40 | 60 | 100 |
B.Com Accounting and Finance Second Semester Subjects
The second semester introduces more specific studies while expanding on the previous semester’s core knowledge. Students get a deeper understanding of accounting principles and the corporate legal system through foundational courses including Financial Accounting II and corporate Law. Financial planning, resource management, and economic trends are all covered in electives like Indian Economic Development, Working Capital Management, and Fundamentals of Investment.
Language proficiency is maintained by language classes such as English II and Tamil/Other Languages II. Accounting with Excel emphasizes practical skills and gives students access to up-to-date accounting resources. Retail management provides extra enrichment by preparing students for the fast-paced retail sector. This semester provides a well-rounded academic experience by combining theoretical knowledge with real-world applications.
| Part | Course Code | Title of the Course | Credits | Hours | Internal | External | Total |
|---|---|---|---|---|---|---|---|
| Part I | — | Language II – Tamil and other Languages | 3 | 6 | 25 | 75 | 100 |
| 100L2Z | English II | 3 | 6 | 25 | 75 | 100 | |
| Part III | 144C2A | Core Paper III – Financial Accounting II | 5 | 5 | 25 | 75 | 100 |
| 144C2B | Core Paper IV – Business Law | 5 | 5 | 25 | 75 | 100 | |
| 144E2A | Elective II – Fundamentals of Investment | 3 | 4 | 25 | 75 | 100 | |
| 144E2B | Elective II – Working Capital Management | 25 | 75 | 100 | |||
| 144E2C | Elective II – Indian Economic Development | 25 | 75 | 100 | |||
| Part IV | 144S2A | SEC II – Accounting using Excel * | 2 | 2 | 40 | 60 | 100 |
| 100L2L | Basic Tamil-II (Other Language Students) * | 2 | 2 | 25 | 75 | 100 | |
| 100L2M | Advanced Tamil-II (Other Language Students) * | 25 | 75 | 100 | |||
| 144S2B | SEC III – Retail Management | 2 | 2 | 25 | 75 | 100 |
B.Com Accounting and Finance - Second Year Subjects
B.Com Accounting and Finance Third Semester Subjects
In the third semester, sophisticated ideas and useful skills necessary for business and commerce are introduced. A deeper comprehension of corporate financial processes and the legal framework of businesses is offered by foundational courses such as Corporate Accounting I and Company Law. Students can specialize in international trade, analytical methods, or financial instruments through electives including Financial Derivatives, Business Mathematics & Statistics, and International Trade.
The semester places a strong emphasis on developing students’ skills through courses like Website Designing, which gives them the technical know-how to create online platforms, and Basics of Entrepreneurship, which promotes creativity and business strategy. Furthermore, the Environmental Studies course promotes ecological responsibility and sustainability awareness. In order to prepare students for a variety of career options, this semester blends theoretical rigor with hands-on learning.
| Part | Course Code | Title of the Course | Credits | Hours | Internal | External | Total |
|---|---|---|---|---|---|---|---|
| Part I | —- | Language III – Tamil and other Languages | 3 | 6 | 25 | 75 | 100 |
| 200L3Z | English III | 3 | 6 | 25 | 75 | 100 | |
| Part III | 244C3A | Core Paper V – Corporate Accounting I | 5 | 5 | 25 | 75 | 100 |
| 244C3B | Core Paper VI – Company Law | 5 | 5 | 25 | 75 | 100 | |
| 244E3A | Elective III – International Trade | 3 | 4 | 25 | 75 | 100 | |
| 244E3B | Elective III – Business Mathematics & Statistics | 25 | 75 | 100 | |||
| 244E3C | Elective III – Financial Derivatives | 25 | 75 | 100 | |||
| Part IV | 244S3A | SEC–4 – Basics of Entrepreneurship | 1 | 1 | 25 | 75 | 100 |
| 244S3B | SEC-5 – Website Designing | 2 | 2 | 40 | 60 | 100 | |
| —- | Environmental Studies | 1 | 1 | 25 | 75 | 100 |
B.Com Accounting and Finance Fourth Semester Subjects
The fourth semester enhances students’ expertise in corporate and marketing principles while introducing modern financial and technological concepts. Core courses such as Corporate Accounting II and Principles of Marketing deepen understanding of corporate finance and strategic marketing techniques. Electives, including Financial Services, Investment Analysis & Portfolio Management, and Operations Research, offer flexibility to specialize in areas like financial planning, portfolio optimization, or decision-making analytics.
The semester focuses on practical applications with Cash Accounting and Operating Cycle, providing insight into cash flow management, and Fin Tech, introducing students to the intersection of finance and technology. Additionally, Environmental Studies (EVS) promotes awareness of environmental challenges and sustainable practices. This well-rounded curriculum equips students with the skills and knowledge to thrive in dynamic business environments.
| Part | Course Code | Title of the Course | Credits | Hours | Internal | External | Total |
|---|---|---|---|---|---|---|---|
| Part I | —- | Language IV – Tamil and other Languages | 3 | 6 | 25 | 75 | 100 |
| 200L4Z | English IV | 3 | 6 | 25 | 75 | 100 | |
| Part III | 244C4A | Core Paper VII – Corporate Accounting II | 5 | 5 | 25 | 75 | 100 |
| 244C4B | Core Paper VIII – Principles of Marketing | 5 | 5 | 25 | 75 | 100 | |
| 244E4A | Elective IV – Financial Services | 3 | 3 | 25 | 75 | 100 | |
| 244E4B | Elective IV – Investment Analysis & Portfolio Management | 25 | 75 | 100 | |||
| 244E4C | Elective IV – Operation Research | 25 | 75 | 100 | |||
| Part IV | 244S4A | SEC– 6 – Cash Accounting and Operating Cycle | 2 | 2 | 25 | 75 | 100 |
| 244S4B | SEC-7 – Fin Tech | 2 | 2 | 40 | 60 | 100 | |
| 244V4A | Environmental Studies (EVS) | 1 | 1 | 25 | 75 | 100 |
B.Com Accounting and Finance - Third Year Subjects
B.Com Accounting and Finance Fifith Semester Subjects
The fifth semester introduces advanced subjects that blend theory and practical applications. Core papers such as Cost Accounting – I, Banking Law and Practice, Income Tax Law and Practice I, and Auditing and Corporate Governance focus on essential financial and legal frameworks.
Students can choose from electives like Financial Management, Indirect Taxation, Human Resource Management, or Merchant Banking, providing a customized learning path based on career interests. The semester emphasizes ethical and societal values with Value Education and provides hands-on experience through Summer Internship/Industrial Training, bridging the gap between academics and real-world applications. This semester equips students with a robust foundation for professional growth and industry readiness.
| Part | Course Code | Title of the Course | Credits | Hours | Internal | External | Total |
|---|---|---|---|---|---|---|---|
| Part III | 344C5A | Core Paper IX – Cost Accounting – I | 4 | 5 | 25 | 75 | 100 |
| 344C5B | Core Paper X – Banking Law and Practice | 4 | 5 | 25 | 75 | 100 | |
| 344C5C | Core Paper XI – Income Tax Law and Practice I | 4 | 5 | 25 | 75 | 100 | |
| 344C5D | Core Paper XII – Auditing and Corporate Governance | 4 | 5 | 25 | 75 | 100 | |
| 344E5A / 344E5B | Discipline Specific Elective 1 – Financial Management / Discipline Specific Elective 2 – Indirect Taxation | 3 | 4 | 25 | 75 | 100 | |
| 344E5C / 344E5D | Discipline Specific Elective 3 – Human Resource Management / Discipline Specific Elective 4 – Merchant Banking | 25 | 75 | 100 | |||
| Part IV | 344V5A | Value Education | 2 | 2 | 25 | 75 | 100 |
| 344V5B | Summer Internship / Industrial Training | 2 | – | 25 | 75 | 100 |
B.Com Accounting and Finance Sixth Semester Subjects
The sixth semester emphasizes professional preparation while concentrating on complex managerial and financial principles. The analytical and accounting abilities required for business operations are improved via core papers such as Cost Accounting II, Management Accounting, and Income Tax Law and Practice II.
Students can concentrate in modern and technical fields with electives including Indian Accounting Standards, Computer Applications in Business, Financial Reporting, and Basics of MS Excel, giving them a competitive edge in the labor market. While the Extension Activity promotes community involvement, the Professional Competency Skill Enhancement course increases general understanding, preparing students for competitive exams. Students graduate from this last semester with the ethical principles and practical expertise they need to succeed in their professional transitions.
| Part | Course Code | Title of the Course | Credits | Hours | Internal | External | Total |
|---|---|---|---|---|---|---|---|
| Part III | 344C6A | Core Paper XIII – Cost Accounting – II | 4 | 6 | 25 | 75 | 100 |
| 344C6B | Core Paper XIV – Management Accounting | 4 | 6 | 25 | 75 | 100 | |
| 344C6C | Core Paper XV – Income Tax Law and Practice II | 4 | 6 | 25 | 75 | 100 | |
| Part IV | 344E6A | Discipline Specific Elective 5 – Indian Accounting Standards | 3 | 5 | 25 | 75 | 100 |
| 344E6B | Discipline Specific Elective 6 – Computer Application in Business | 3 | 5 | 40 | 60 | 100 | |
| 344E6C | Discipline Specific Elective 7 – Financial Reporting | 3 | 5 | 25 | 75 | 100 | |
| 344E6D | Discipline Specific Elective 8 – Basics of MS Excel | 3 | 5 | 40 | 60 | 100 | |
| Part IV | 344S6A | Professional Competency Skill Enhancement Course SE – General Awareness for Competitive Examinations | 2 | 2 | 25 | 75 | 100 |
| Part V | 344V6A | Extension Activity | 1 | – | 25 | 75 | 100 |
MoUs and Collaboration
- Ainsurtech Private Limited
Value Added Courses
Offered-
- Certificate course in GST - 40 Hours
Opted-
- Cambridge Course for B.Com Accounting and Finance
Department Association – FIN ARC Association (B.Com Accounting and Finance)
The FIN ARC Association, established in 2018, aims to enhance financial literacy and analytical skills among students through workshops, competitions, and industry interactions. It promotes research, innovation, and practical exposure in the field of accounting and finance. The association also focuses on developing leadership qualities, teamwork, and career readiness to prepare students for future finance professions. The faculty coordinator for the association is Dr. B. Rajalakshmy.
Office Bearers
| S. No | Name of the Student | Year | Name of the Posting |
|---|---|---|---|
| 1 | HARINI M | III | President |
| 2 | NANDHINI S | II | Vice President |
| 3 | VENKAT KOWSHICK K | III | Secretary |
| 4 | DHARSHINI RAJ R | II | Joint Secretary |
| 5 | GIRI V | III | Sports Secretary |
| 6 | SHARMILA G | II | Joint Sports Secretary |
| 7 | RAMYA B | III | Cultural Secretary |
| 8 | JAYASRI S | II | Joint Cultural Secretary |
| 9 | VINDHYA S | III | Content Curator |
| 10 | SOWNDARYA S | II | Joint Content Curator |
| 11 | SRI DUWARAKESH S R | III | Public Relation Officer |
| 12 | KALYANA PARVATHI R | II | Joint Public Relation Officer |
| 13 | MADHUMITHA G | III | Discipline Head |
| 14 | RAGAVI R | II | Joint Discipline Head |
| 15 | MADHUMITHA R | III | Placement Coordinator |
| 16 | HARINI D | II | Joint Placement Coordinator |
| 17 | VIGNESH V | II | Treasurer |
Department Awards and Recognition
- Dr. B. Rajalakshmy - Best Teacher Award (SPR India & Shreyas Vidhyalaya)
- Dr. B. Rajalakshmy - Editorial board member -i- managers journals of economics and commerce
Publications
| Name of the Faculty | Name of the College | Title of the Paper | ISSN/ISBN Number | Impact Factor | Date of the Event | Name of the Journal |
|---|---|---|---|---|---|---|
| Dr. B. Rajalakshmy | Avichi College of Arts and Science | A Study on Customer Perception Towards Omni-Channel Banking with Respect to Chennai City | ISSN 2249-9040 | IF = 7.138 | January – June: 2024 | IPE Journal of Management (Double-Blind, Peer Reviewed, UGC CARE Listed Journal) |
| Ms. Ramya J | Avichi College of Arts and Science | A Study on Customer Perception Towards Omni-Channel Banking with Respect to Chennai City | ISSN 2249-9040 | IF = 7.138 | January – June: 2024 | IPE Journal of Management (Double-Blind, Peer Reviewed, UGC CARE Listed Journal) |
Student Placements
KEERTHIKA S
XASCOM INFO SOLUTION LTD.
KARTHIKA B
SEETHPATHY CLINIC HOSPITAL
ASHWIN S
SUTHERLAND
HARINI M
ENTRUST
MONIKA P
XASCOM INFO SOLUTION LTD.
NAGARAJ D
AMAZON
REVATHY M
XASCOM INFO SOLUTION LTD.
SATHA M
XASCOM INFO SOLUTION LTD.
SURIYAMANI.S
SUTHERLAND
E-Content
Career Opportunities
Information on possible career paths for graduates
Graduates pursue diverse careers such as Financial Accountant, Auditor, Tax Consultant, and Forensic Accountant. They excel as Finance Analysts, Investment Bankers, Risk Analysts, and FinTech or Blockchain Specialists. Many hold certifications like CA, CMA,, while others build careers in academia, consulting, and start-up CFO roles. The department prepares students for dynamic opportunities across finance, analysis, management, and emerging technologies.