Department of Commerce - General
Profile - Department of Commerce General
The Department of Commerce (General) offers students a robust foundation in the core areas of commerce, management, finance, and economics. It is dedicated to equipping learners with essential analytical, communication, and problem-solving skills that are critical for success in business and professional careers. With a strong emphasis on academic excellence and ethical values, the department nurtures entrepreneurial thinking and encourages the integration of modern technological tools in learning and practice. Its holistic approach to education aims to develop well-rounded individuals who are prepared not only for employment and higher studies but also for launching entrepreneurial ventures. Beyond academic training, the department fosters a spirit of social responsibility, critical thinking, and lifelong learning, empowering students to contribute meaningfully to both the corporate world and the broader community.
Vision
Students first – Inspire, Educate, Celebrate
Mission
We will provide an exceptional learning environment that empowers every student to succeed in life in the future.
Objectives
The Department of Commerce (General) at Avichi College of Arts and Science is committed to establishing itself as a distinguished center for nurturing highly skilled professionals in Accounting, Management, and Information Technology. Our vision is grounded in the principles of academic excellence, ethical integrity, innovation, and corporate responsibility. We aim to shape future leaders who are well-equipped to meet the demands of a rapidly evolving global business landscape.
- Curriculum Enhancement:
Our primary objective is to continually update and refine the curriculum to align with the dynamic needs of the corporate sector. By integrating emerging trends such as Power BI data analytics, sustainability practices, and corporate social responsibility, we seek to offer specialized programs that address current industry challenges. This approach ensures that our students remain competitive, versatile, and responsive to the evolving demands of the accounting and IT professions. - Industry Collaboration and Exposure:
We aim to forge strategic partnerships with leading industry bodies, corporations, and regulatory organizations to provide students with advanced training, internship opportunities, and strong placement support. These collaborations are intended to bridge the gap between academia and industry, offering our students practical insights and direct exposure to contemporary corporate practices. - Holistic Professional Development:
Our ultimate vision is to position the Department of Commerce (B.Com General) as a center of excellence that produces not only academically proficient graduates but also ethical, socially responsible, and innovative professionals. We strive to cultivate individuals who make meaningful contributions to the global business community through their knowledge, leadership, and values.
Programs Offered
B.COM (General) From 2018
Programs Outcome
- Knowledge of Commerce
Demonstrate comprehensive understanding of commerce, management, and allied disciplines, enabling application of theoretical and practical knowledge in real-life business situations. - Critical Thinking & Problem Solving
Develop the ability to analyse, evaluate, and interpret financial, managerial, and economic data to solve business-related problems and make informed decisions. - Effective Communication
Exhibit proficiency in oral and written communication, presentation, and interpersonal skills required in the business environment. - Professional Ethics & Social Responsibility
Understand ethical values, corporate governance, and social responsibility in business practices, and apply them in professional and personal life. - Entrepreneurial Skills
Foster innovation, creativity, and an entrepreneurial mind-set to identify business opportunities and develop sustainable business models. - Use of Technology
Acquire skills to use modern digital tools, accounting software, and IT applications relevant to commerce, finance, and management. - Leadership & Teamwork
Develop leadership qualities and teamwork abilities for effective participation and contribution in organisational and social settings. - Global & Environmental Awareness
Recognise the impact of global business practices, trade policies, and sustainability issues, and contribute towards environmental and societal development. - Lifelong Learning
Cultivate a habit of continuous learning for personal and professional growth in the dynamic field of commerce and business. - Research Orientation
Develop basic research aptitude to collect, analyse, and interpret business information for informed conclusions and recommendations.
Dr. M Abdulla
M.Com., M.Phil., Ph.D.,
Assistant Professor and HEAD
Dr. S Metilda Salomi
M.Com., M.Phil., Ph.D., NET.,
Assistant Professor
Mr. B Loganathan
M.Com., M.Phil., (Ph.D)
Assistant Professor
Mr. S Sundarrajulu
M.Com.,NET.,
Assistant Professor
B.Com General - First Year Subjects
B.Com General - First Semester Subjects
| Part | Course Code | Title of Course | Credits | Hours | Marks | ||
|---|---|---|---|---|---|---|---|
| Int. | Ext. | Total | |||||
| Part I | — | Language 1 | 3 | 6 | 25 | 75 | 100 |
| Part II | 100L1Z | English I | 3 | 6 | 25 | 75 | 100 |
| Part III | 146C1A | Core Paper I – Financial Accounting I | 5 | 5 | 25 | 75 | 100 |
| 146C1B | Core Paper II – Principles of Management | 5 | 5 | 25 | 75 | 100 | |
| 146E1A | Elective I – Business Communication | 3 | 4 | 25 | 75 | 100 | |
| 146E1B | Elective I – Business Environment | 25 | 75 | 100 | |||
| 146E1C | Elective I – Business Economics | 25 | 75 | 100 | |||
| Part IV | 146S1A | SEC – 1 – MS Office for Commerce (P) * | 2 | 2 | 40 | 60 | 100 |
| 100L1L | Basic Tamil-I (Other Language Students) * | 2 | 2 | 25 | 75 | 100 | |
| 100L1M | Advanced Tamil-I (Other Language Students) * | 2 | 2 | 25 | 75 | 100 | |
| 146B1A | Foundation Course FC – Professional Ethics | 2 | 2 | 40 | 60 | 100 | |
B.Com General - Second Semester Subjects
The B.Com General Second Semester includes core subjects such as Financial Accounting II and Business Law, along with electives like Business Legislation Laws and Insurance and Risk Management. These subjects expand on foundational knowledge for commerce careers. You can find the complete list of second semester subjects below.
| Part | Course Code | Title of Course | Credits | Hours | Marks | ||
|---|---|---|---|---|---|---|---|
| Int. | Ext. | Total | |||||
| Part I | — | Language II | 3 | 6 | 25 | 75 | 100 |
| Part II | 100L2Z | English II | 3 | 6 | 25 | 75 | 100 |
| Part III | 146C2A | Core Paper III – Financial Accounting II | 5 | 5 | 25 | 75 | 100 |
| 146C2B | Core Paper IV – Business Law | 5 | 5 | 25 | 75 | 100 | |
| 146E2A | Elective II – Business Legislation Laws | 3 | 4 | 25 | 75 | 100 | |
| 146E2B | Elective II – Insurance and Risk Management | 25 | 75 | 100 | |||
| 146E2C | Elective II – Indian Economic Development | 25 | 75 | 100 | |||
| Part IV | 146S2A | SEC – 2 – Accounting using Excel (P) * | 2 | 2 | 40 | 60 | 100 |
| 100L2L | Basic Tamil-II (Other Language Students) * | 2 | 2 | 25 | 75 | 100 | |
| 100L2M | Advanced Tamil-II (Other Language Students) * | 2 | 2 | 25 | 75 | 100 | |
| 146S2B | SEC 3 – Retail Management | 2 | 2 | 25 | 75 | 100 | |
B.Com General - Second Year Subjects
B.Com General - Third Semester Subjects
In the B.Com General Third Semester, students will study key subjects including Corporate Accounting I and Company Law, which provide essential knowledge in corporate finance and legal frameworks. Elective options such as International Trade, Business Mathematics & Statistics, and E-Commerce allow students to specialize. Additionally, skill-based courses like Basics of Entrepreneurship and Website Designing further enhance practical skills. Explore the full list of third-semester subjects below.
| Part | Course Code | Title of Course | Credits | Hours | Marks | ||
|---|---|---|---|---|---|---|---|
| Int. | Ext. | Total | |||||
| Part I | — | Language III | 3 | 6 | 25 | 75 | 100 |
| Part II | 200L3Z | English III | 3 | 6 | 25 | 75 | 100 |
| Part III | 246C3A | Core Paper V – Corporate Accounting I | 5 | 5 | 25 | 75 | 100 |
| 246C3B | Core Paper VI – Company Law | 5 | 5 | 25 | 75 | 100 | |
| 246E3A | Elective III – International Trade | 3 | 4 | 25 | 75 | 100 | |
| 246E3B | Elective III – Business Mathematics & Statistics | 25 | 75 | 100 | |||
| 246E3C | Elective III – E-Commerce | 25 | 75 | 100 | |||
| Part IV | 246S3A | SEC – 4 – Basics of Entrepreneurship | 1 | 1 | 25 | 75 | 100 |
| 246S3B | SEC – 5 – Website Designing | 2 | 2 | 40 | 60 | 100 | |
| — | Environmental Studies | – | 1 | – | – | – | |
B.Com General - Fourth Semester Subjects
In the B.Com General Fourth Semester, students engage in courses like Corporate Accounting II and Principles of Marketing, which deepen understanding of advanced accounting practices and marketing fundamentals. Electives such as Financial Services, Consumerism & Consumer Protection, and Operations Research enable specialized learning. Practical skills are strengthened with courses in Cash Accounting and Operating Cycle and FinTech. Discover the full list of fourth-semester subjects below.
| Part | Course Code | Title of Course | Credits | Hours | Marks | ||
|---|---|---|---|---|---|---|---|
| Int. | Ext. | Total | |||||
| Part I | — | Language IV | 3 | 6 | 25 | 75 | 100 |
| Part II | 200L4Z | English IV | 3 | 6 | 25 | 75 | 100 |
| Part III | 246C4A | Core Paper VII – Corporate Accounting II | 5 | 5 | 25 | 75 | 100 |
| 246C4B | Core Paper VIII – Principles of Marketing | 5 | 5 | 25 | 75 | 100 | |
| 246E4A | Elective IV – Financial Services | 3 | 3 | 25 | 75 | 100 | |
| 246E4B | Elective IV – Consumerism & Consumer Protection | 25 | 75 | 100 | |||
| 246E4C | Elective IV – Operations Research | 25 | 75 | 100 | |||
| Part IV | 246S4A | SEC–6 – Cash Accounting and Operating Cycle | 2 | 2 | 25 | 75 | 100 |
| 246S4B | SEC–7 – Fin Tech | 2 | 2 | 40 | 60 | 100 | |
| 246V4A | Environmental Studies | 2 | 1 | – | – | – | |
B.Com General - Third Year Subjects
B.Com General - Fifth Semester Subjects
The B.Com General Fifth Semester offers core courses like Cost Accounting I, Banking Law and Practice, Income Tax Law and Practice I, and Auditing and Corporate Governance, providing critical insights into financial regulations, taxation, and auditing standards. Discipline-specific electives, such as Financial Management, Indirect Taxation, Human Resource Management, and Office Management & Secretarial Practice, allow further specialization. Check the complete list of fifth-semester subjects below.
| Part | Course Code | Title of Course | Credits | Hours | Marks | ||
|---|---|---|---|---|---|---|---|
| Int. | Ext. | Total | |||||
| Part III | 346C5A | Core Paper IX – Cost Accounting I | 4 | 5 | 25 | 75 | 100 |
| 346C5B | Core Paper X – Banking Law and Practice | 4 | 5 | 25 | 75 | 100 | |
| 346C5C | Core Paper XI – Income Tax Law and Practice I | 4 | 5 | 25 | 75 | 100 | |
| 346C5D | Core Paper XII – Auditing and Corporate Governance | 4 | 5 | 25 | 75 | 100 | |
| 346E5A / 346E5B | Discipline Specific Elective 1/2 – Financial Management OR Indirect Taxation | 3 | 3 | 25 | 75 | 100 | |
| 346E5C / 346E5D | Discipline Specific Elective 3/4 – Human Resource Management OR Office Management & Secretarial Practice | 3 | 4 | 25 | 75 | 100 | |
| Part IV | 346V5A | Value Education | 2 | 2 | – | – | – |
| 346V5B | Summer Internship / Industrial Training | 2 | – | – | – | – | |
B.Com General - Sixth Semester Subjects
In the B.Com General Sixth Semester, students study advanced courses including Cost Accounting II, Management Accounting, and Income Tax Law and Practice II, deepening their expertise in financial analysis and tax practices. Discipline-specific electives such as Entrepreneurial Development, Computer Application in Business, Logistics and Supply Chain Management, and Basics of MS Excel enhance practical business skills. Find the full list of sixth-semester subjects below.
| Part | Course Code | Title of Course | Credits | Hours | Marks | ||
|---|---|---|---|---|---|---|---|
| Int. | Ext. | Total | |||||
| Part III | 346C6A | Core Paper XIII – Cost Accounting – II | 4 | 6 | 25 | 75 | 100 |
| 346C6B | Core Paper XIV – Management Accounting | 4 | 6 | 25 | 75 | 100 | |
| 346C6C | Core Paper XV – Income Tax Law and Practice II | 4 | 6 | 25 | 75 | 100 | |
| 346E6A / 346E6B | Discipline Specific Elective 5/6 – Entrepreneurial Development OR Computer Application in Business | 3 | 5 | 25 | 75 | 100 | |
| 346E6C / 346E6D | Discipline Specific Elective 7/8 – Logistics and Supply Chain Management OR Basics of MS Excel | 3 | 5 | 40 | 60 | 100 | |
| Part IV | 346S6A | General Awareness for Competitive Examination | 2 | 2 | 25 | 75 | 100 |
| Part V | 346V6A | Extension Activity | 1 | – | – | – | – |
MoUs and Collaboration
- KC Globe Edutech Pvt.Ltd.
- Tamilnadu Apex Skill Development Centre for Logistics
Value Added Courses
- Microsoft Office for Automation - Mr. Sundar Rajulu
Department Association – Rexcom (B.Com General)
Rexcom, the official student association of the Department of Commerce (General), is dedicated to enriching the academic, professional, and extracurricular experiences of its members. It serves as a dynamic platform for students to express their talents, demonstrate leadership capabilities, and cultivate innovative thinking.
The association organizes a wide range of initiatives—including seminars, guest lectures, workshops, industrial visits, cultural events, and competitions—designed to bridge the gap between theoretical knowledge and real-world application. These activities not only enhance academic learning but also provide valuable industry exposure.
Rexcom actively promotes teamwork, entrepreneurial spirit, and a sense of social responsibility, playing a vital role in the holistic development of students. By fostering a vibrant and inclusive environment, it helps individuals grow both personally and professionally. Functioning as a bridge between students, faculty, industry, and the broader community, Rexcom contributes meaningfully to the overall growth of its members and prepares them to navigate and excel in future career paths.
Objectives of Rexcom
- To promote academic excellence and practical learning through seminars, workshops, and guest lectures.
- To develop leadership, teamwork, and organizational skills among students.
- To bridge the gap between classroom learning and industry expectations.
- To encourage creativity, innovation, and an entrepreneurial mindset.
- To organize cultural, social, and outreach activities for holistic development.
- To inculcate ethical values, social responsibility, and community engagement.
- To provide a platform for students to showcase their talents and skills.
- To foster interaction between students, faculty, alumni, and industry experts.
| S. No | Post | Students | Year |
|---|---|---|---|
| 1 | President | AFRIDI AHAMED R | III |
| 2 | Vice-President | JOVIN JOSHY | II |
| 3 | Secretary | NANDHAKUMAR E | III |
| 4 | Joint Secretary | AMIRTHA V | II |
| 5 | Treasurer | ARCHANA S, SANDHIYA A | III |
| 6 | Treasury Member | YUGENDRA L (II YEAR), AKSHYA & DEEPASH (I YEAR) | II / I |
| 7 | Cultural Secretary | PRAGADESHWARAN K | III |
| 8 | Cultural Member | DEVI BALA M (II YEAR), KAMALAMBIGAI & RAJKUMAR (I YEAR) | II / I |
| 9 | Sports Secretary | JAI PRASATH P & ABINAYA M | III |
| 10 | Sports Member | KISHORE S K, SATHISH & GOUTHAM (I YEAR) | II / I |
| 11 | Event Coordinator | HARSHINI SV, YOGESWARAN M | III |
| 12 | Event Member | SURIYA G M (II YEAR) & NIRMAL (I YEAR) | II / I |
| 13 | Media Coordinator | SARAVANAN R | III |
| 14 | Media Member | HARITA V | II / I |
| 15 | Discipline Coordinator | YUVARAJ P | III |
| 16 | Discipline Member | AKILAN & RITHIK ROSHAN S (II YEAR), MUKESH KANNA & PRASHANTH (I YEAR) | II / I |
Star Alumni
| S. No. | Name of Alumni | Year of Study | Designation & Organisation |
|---|---|---|---|
| 1 | Sathiyanarayanan | 2018 batch | Auditor, TCS Pvt. Ltd. |
| 2 | Niroshini M.COM. | 2019 batch | Assistant Professor, Avichi College of Arts and Science |
| 3 | Dinesh M, CA, CMA, EA | 2021 batch | Tax Consultant, CohnReznick Professional Services PVT. LTD. |
| 4 | Karthikeyan CMA, EA | 2021 batch | Tax Consultant, CohnReznick Professional Services PVT. LTD. |
Career Opportunities
A B.Com (General) degree opens diverse career paths in commerce, finance, business, and management. Graduates can either pursue higher studies or enter the job market directly.
Employment Opportunities
- Accounting & Finance – Accountant, Tax Consultant, Auditor, Financial Analyst, Banking Officer.
- Business & Management – Business Development Executive, Operations Manager, HR Assistant, Marketing Executive.
- Banking & Insurance – Relationship Manager, Loan Officer, Insurance Advisor, Investment Consultant.
- Corporate Sector – Analyst, Data Entry Specialist, Customer Relationship Officer, and Administrative roles.
- Government Jobs – UPSC, SSC, Banking exams (IBPS, RBI), Railways, and State PSCs.
Entrepreneurship
- Starting small or medium enterprises (SMEs), retail businesses, consultancies, or e-commerce ventures.
Higher Education & Professional Courses
- Postgraduate Degrees – M.Com, MBA, MA (Economics), PG Diplomas in Finance/Marketing/HR.
- Professional Courses – CA (Chartered Accountant), CMA (Cost & Management Accountant), CS (Company Secretary), CFA, CPA, ACCA.
Emerging Fields
- Digital Marketing, Business Analytics, Financial Technology (FinTech), and International Business.