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Commerce is concerned with buying, selling and distribution of commodities. It is an organised system for the exchange of goods and services. ... The purpose of commerce is to provide the right goods to the right persons at file right time and at the right place. Therefore, we can say business depends on commerce.Commerce is a very important part of any business. It also contributes to linking producers of certain products and services with the customers who require them. A Bachelor of Commerce or B.Com degree is a three year undergraduate course .Our college provides specialisation subject on cooperation which is equivalent to HDC and also helps students to write cooperative bank exams. It includes various subjects such as Management, Marketing, Finance, Accounting, quantitative techniques, law, Hr, tax and various aspects of management. The course contains a project work during the final semester