Government Degree College, Kotla Khurd, Una, H.P

College is organizing 4th International Conference (ELC) on 12-13 Dec 2025, for any query contact:, 01975-292002 <timing: 10:00 AM to 2:00 PM   

Department of Commerce:

About the Department

Commerce Department is to enable each and every student to face the all kind of challenges with local, national and global level through effective teaching and learning process. The department of commerce was established in the year of 2004 with the intention of providing rich education on commerce to the students. The three year bachelor in commerce was introduced in 2004.

Over the years, this department has grown from strength to strength and has built up a name, credibility and recognition for itself and the institution. Presently, department is functioning successfully with five regular faculties. The faculty members act as mentors, in guiding the students especially in providing quality education.                 

VISION

  • To inculcates knowledge, skills, values and sensitivity among the students to face the challenges in academic field as well as in their personal life.
  • To develop the human potentials to achieve different opportunities in future.
  • To enhance the new teaching learning process for students, faculties and staffs.

Mission

  • To develop critical and independent thinking of students to face the various challenges.
  • To generate and disseminate knowledge through interdisciplinary exchange and creative inquiry for creating a meaningful society.
  • To enable the students to explore the locally available economic resources for their employment and providing support to the society.

 Objective

  • To stimulate, educate and enable the students for excellence in learning, research and innovation.
  • To develop attitude, competence and core skills, essential for learning process among the students.
  • To empower them for lifelong learning by fostering innovative and independent thinking.

Under process

2023-24
File NameDownload Link
Question Bank 2023-24 Download
Principles of Management 2023-24 Download
Marketing Management 2023-24 Download
E commerce 2023-24 Download
GST Concepts 2023-24 Download

2022-23

File NameDownload Link
Business Law 2022-23 Download
Income Tax Basics 2022-23Download 

Program Outcomes

B.Com is one of the most popular courses offered by the college. It opens up countless careers opportunities and avenues to the students. Besides it prepares the students to start their own vocations and inculcate entrepreneurial skills among them.

Objectives:

    • Academic excellence:  Our core objective is to equip the students with the basic knowledge of the subject and its applicability into the real problem solutions of business and commerce.
    • Professional development:  The colleges motivate the student’s professional excellence. Students are motivated to take on various courses on professional development relevant in contemporary time.
    • Holistic Development:  The colleges provide exposure (class room and co curricular) and infrastructure for the overall development of the students. A lot of programs and activities are held viz, NSS, Rovers and Rangers, Sports and Cultural and Red Ribbon Club. Various types of local national and international events are held in college where students engage themselves. They are motivated to participate.
    • Socially responsible Citizen:  College inculcates the social values, ethics and sense of responsibility among students. Efforts are made to inculcate civic sense among them.
    • Value based Education:  Efforts are made to inculcate social values through education so when they face real life problems, they can steer clear of it comfortably and with grace and confidence. They do not deviate from the humane values during the tough time, and do not lose their temper. They should not shun away from the ethics and values in the hard /testing times.

Program Outcomes:

After completion of the course, the students are able to apply the knowledge so gained in B.Com course into the real life problems. They are able to file income tax return, differentiate various types of tax related forms, residential status, filing up of returns of various kinds of persons mentioned under income tax act etc. They develop sound accounting knowledge and are able to apply/transect it practically and through software’s like tally and Quick books India etc. Besides they study and visualize the market related challenges, managerial practices and learn about application of various business related laws.

Course Objectives:

The overall objective of the course is inculcate sound accounting knowledge, organizational skills, basic statistics, mathematics, laws, basic computers, e- commerce practices, income tax etc. among the learners. It also aims to inculcate marketing and personal selling skills besides the knowledge of national and international economic environment.

Course Outcome:

The students are able to differentiate various types of accounts, learn different organizational structures, and hand on practices with computers. They are familiarized with practical knowledge about e-market and learn filing taxation returns.

Subject Specific Outcomes:

(a)  Knowledge of Accounting.  The students are able to prepare and maintain accounts for various types of organizations viz., sole proprietorship, partnership and companies.
(b)  Knowledge of Business / mercantile laws.  The students are well versed with a range of laws like Income tax, contract act, partnership act, negotiable instruments act and company laws.
(c)  Knowledge of Economics and Finance.  The students are able to understand the dynamics of market, its terminologies, international business and financial decisions makings.

Student Progression:

The alumni of the college are perusing higher education in different institutions, many are preparing for competitive examinations and some of them undertaking their own vocations.

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