Excellence with total commitment with quality education in Commerce, while equipping students with knowledge and skills in commerce stream, inculcate values, identify hidden talents, provide opportunities for students to realize their full potential.


  • To provide quality educational opportunities and services that meets the needs of the commerce students.
  • Creating healthy environment for teaching and learning
  • To develop  a team of competent and qualified faculty
  • Providing for holistic and value based development of students which ultimately enhances their employability.
  • Developing social consciousness among students, team spirit and leadership qualities
  • Strengthens their capacities in varied areas of commerce and industry.


Programme Educational Objective (PEOs)

PEO1 To be highly valued, competent, and creative professionals in industry, academia, or government.
PEO2 – Become the full-fledged accounting and finance professionals and be flexible and adaptable in the workplace
PEO3- Possess the capacity to embrace new opportunities of emerging technologies and apply the practical knowledge gained over the years in the field of auditing, tax filing, share market and other finance related services
PEO4- Leadership and team work opportunities in their sustainable working careers

Course Outcomes (COs)


Course Title Course Code Course Outcome
I ADVANCED ACCOUNTANCY – I 22BCO1C1 CO1 Recalling Accounting Concepts and Conventions and use accounting rules to record business transactions in the form of Journal, Ledger, subsidiary books and preparation of Trial Balance.
CO2 Understanding the steps involved in locating errors and prepare them to understand the preparation of final accounts for sole trader
CO3 Outline the concepts of Average due date and Account Current


Analyze the bank reconciliation statement, Receipts and payments, Income and expenditure and Balance sheet to enhance the knowledge


Understanding the concepts of business and its forms of organizations involved in sole trader, partnership firms, companies and co-operative societies and public enterprise.
CO2 Analyzing the business factors which are involved in establishment of company and its management.
CO3 Outline the knowledge about types and size of business concerns.


To create awareness on Social Responsibilities of Business towards society and Government.
II ADVANCED ACCOUNTANCY – II 22BCO2C1 CO1 To prepare consignment and joint ventures account in accordance with generally accepted accounting principles
CO2 To understand about the preparation of Fire Insurance Claims.
CO3 To estimate the Bill of Exchange and its accounting treatment.


To ascertain the procedures of single entry and double entry system
II PRINCIPLES OF MANAGEMENT 22BCO2C2 CO1 Explaining the concepts based on management and its features
CO2 Summarizing the principles and importance of planning
CO3 Interpreting various concepts based on organization and its element
CO4 Examining the determinants of behaviour and motivation theories
CO5 Understanding the need and techniques of communication in management
II ADVANCED ACCOUNTANCY – III 22BCO3C1 CO1 To know the preliminaries before admitting a person as a partner.
CO2 To understand the various kinds of goodwill treatment followed in partnership accounts.
CO3 To understand the dissolution of partnership and partnership firms.
CO4 To understand the insolvency of a partner or all partners and the Garner Vs Murray rule.
CO5 To prepare the accounts for peace meal distribution of firms.
III BUSINESS STATISTICS 22BCO3C2 CO1 To understand the basic concepts of statistics and statistical tool.
CO2 To know the measures of central tendency and to apply to measure averages.
CO3 To apply the tools on measures of dispersion that are useful for estimating variations.
CO4 To apply the various methods for calculating correlation coefficient.
CO5 To apply regression analysis for estimating values for future period.
IV MARKETING 22BCO4C1 CO1 To understand the nature, importance and classification of markets.
CO2 To understand the functions of marketing and marketing mix.
CO3 To evaluate the life cycle of products.
CO4 To understand about the product line and product life cycle through modification.
CO5 To know the various channels of distribution.
IV BUSINESS MATHEMATICS 22BCO4C2 CO1 To Acquired skills in sets and operation on sets.
CO2 To measure the Simple and compound interests as well as annuities in business.
CO3 To solve problems Discount on Bills, Present value, Bankers Discount- Profit and Loss.
CO4 To Get familiarized on theory of probability
V CORPORATE ACCOUNTING 22BCO5C1 CO1 Accounting treatment of shares in the company
CO2 Concept of issue and redemption of debenture
CO3 Accounting procedure for company merger and purchase
CO4 Consolidation of balance sheet and valuation of goodwill and shares
CO5 Profit and loss & position of assets and liabilities of companies
V COSTING 22BCO5C2 CO1 Cost concept
CO2 Materials cost and issue of material from the store
CO3 Calculation of labour cost and labour turnover.
CO4 Overheads procedure, Job and Process Costing methods in business.
V COMMERCIAL LAW 22BCO5C3 CO1 The basics of contract act.
CO2 The Principle and Practices of law relating to contract of indemnity and guarantee
CO3 The law relating to bailment and pledge
CO4 The different aspects connected with Sale of Goods Act
CO5 The law relating to agency act.
V INCOME TAX 22BCO5C4 CO1 Income tax Act-1961
CO2 Taxable income from salary
CO3 Taxable income from house property
CO4 Taxable income from Business and Profession.
CO5 Taxable capital gains and income from other sources, Computation of Tax for Individual and Hindu Undivided Family.
V AUDITING 22BCO5C5 CO1 Principles of auditing
CO2 Vouching of ledgers
CO3 Assessment of assets and liabilities
CO4 Company audit
CO5 Liabilities of an auditor
VI SPECIAL ACCOUNTS 22BCO6E1 CO1 To identify the processes of Holding companies
CO2 To recognize the Banking company accounts.
CO3 To understand the basic principles of Insurance Company accounts
CO4 To know the accounts of voyage and farm accounts
CO5 To equip with different double accounting standards knowledge


Outline the various concepts relating to management accounting.
CO2 Analyze financial statements using ratio analysis.
CO3 Evaluate the fund flow and cash flow management.


Comparing various alternatives using marginal costing and standard costing.


Analyze budget and budgetary control for organizations.
VI INDUSTRIAL LAW 22BCO6E3 CO1 ·         To know the provisions of Factories Act.
CO2 To know about the welfare, safety and health of workers.
CO3 To understand the disputes of strike, lock out, retrenchment, lay off and compensation.
CO4 To understand the Trade Union Act.
CO5 To know the rights and duties of Employee State Insurance.
VI GOODS AND SERVICE TAX (GST) 22BCO6E4 CO1 To know the provisions of Indirect Tax Levies-Distinction between direct and indirect taxes
CO2 To know Salient features of Dual GST – Taxes subsumed under CGST Act 2017- GST Council.
CO3 To understand the Levy and collection of CGST/SGST and Input Tax
CO4 To understand Inward and Outward supplies under CGST- Filing of Returns- Payment processes

To know Integrated GST Act 2017: Special features- Admin- Levy and collection of IGST

Department of Commerce Activity Report (June 2022 – April 2023)



1.      1 25.07.2022 to 30.07.2022 Certificate Course on “Tally with GST” National Small Industries Corporation (NSIC), Chennai.


(116) II Year Students
2.      2. 27.08.2022 Bridge Course  



(90) I Year Students


3. 12.09.2022 Association Inauguration



Professor and Director, Centre for Tamil Culture, Alagappa University, Karaikudi.

I &II year students
4.      1. 16.09.2022 Extension Activity – Awareness programme on “seasonal diseases and its precautions”  



Illayathankudi Village
5. 10.10.2022 Awareness programme on “Know your Tax”  


5 students from each Department
6. 10.01.2023 Guest Lecture on “The role of Technology in Corporate World” Prof.P.Murugesan, Economics, Pachaiyappa’s College, Chennai. I,II& III year students
7. 01.02.2023 Live Telecast of Union Budget 2023  


Final Year Students
8. 03.02.2023 Intra Departmental Competitions on Quiz, Ad.zap, Business Plan, Art from waste, Digital Poster Making.  


9.      5. 06.02.2023 Review of Budget 2023 Auditor. A.Thirupathi, FCA.,ACMA.,P.hD(Law)., Karaikudi Final Year Students
10.  6. 20.02.2023 Extension Activity (ISR) – Awareness on basic E-Banking  system through Mobile Phone  


Aaravayal Village
11.  7. 20.02.2023 Extension Activity (ISR) – Vaccination Awareness programme  


Kandadevi Village
12. 10.03.2023 Inter Department competitions – Poster Presentation, Spell bee, Art from waste, Block games & Rangoli  



13.  10. 27.02.2023 Industrial visit to SNP Dairy, Madurai  


105, II Year Students
14.  11. 01.03.2023 & 02.03.2023 Two-day tour to Munnar and Kochi  


100, III Year Students
15.  19. 31.03.2023 Association Valedictory ——–


I, II,IIIB.Com Students
16.  21. 24.04.23 International Conference on Accelerating Business Value through Emerging Technology. Mrs.UmaMeyyappan, Senior Vice President & Head, Product Innovation, LPL Financial, USA.

500 students

Department of Commerce Activity Report – June 2023 – April 2024

S.No Date Event Resource Person Beneficiaries
1. 12.07.2023 to 18.07.2023 Bridge Course —— 90

Ist year students

2. 22.07.2023 Association Inaugural Prof.Dr.S.Subbiah

Former Vice Chancellor,

Alagappa University.


IIIrd year students

3. 27.07.2023 Investor Awareness program Mr.Shankar Sundaresan

Securities Market Trainer- SEBI

For Faculty members(75)
4. 11.08.2023 Department Activity

Logo Designing

——– 21 students participated
5. 25.08.2023 Department Activity

Business Quiz

——– 12 students participated
6. 05.01.2024 to 10.01.2024 Certificate Course Tally with GST (Ist year students) 88 students
7. 24.01.2024 Extension activity Government Offered Financial Assistance to Self Help GroupS 32 students participated
8. 30.01.2024 Book fair & carrier Guidance program ——– 20 students participated
9. 01.02.2024 InterimUnion Budget live telecast ——– 117 students participated
10. 01.02.2024 ACCA Orientation Program Mr.P.Balan, Chairman, Padmarajan Institute of Management, Madurai 117 students participated
11. 05.02.2024 to 10.02.2024 Certificate Course GST (IInd Year Students, Alagappa Vocational Academy) 89


Certificate Course DTP (IIInd year Students, SK Technologies) 117
13. 21.02.2024 Carnival 24’ —– 65 students participated
14. 06.03.2024 Alumni talk Program “First impression is the best impression” Ms.A.Sinthya, HR,

Shaish Info Solution Pvt,,


117 students participated
15. 19.06.2024 Guest Lecture on “Emotional Intelligence and visionary Leadership to transformation Era” Dr.S.Gunapalan,

Professor in Management,

South Eastern University,

Sri Lanka

50 students participated

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