The prosperity and the growth of any country is based on its commerce and trade.. Commerce is a composite study of accounts, management, business laws, tax, business statistics, human resource management, entrepreneurial development, economics, and business studies. Commerce provides direction, stability in the organization, and most importantly, it provides growth to the organization. Accounts help the organization to see the true picture or condition of our business with the help of balance sheets, journals, ledgers, etc. Understanding the need and importance of the course, in 19191-92 B Com undergraduate course was introduced Rural students unprivileged and underprivileged background showed more interest in joining this course and the admission are made on merit and government quota basis as co- education system.