B.Com. comes under the stream of Commerce. In the wake of globalization, trade and commerce have assumed a greater role, thanks to the effort of World Trade Organization which came up in 1995. Domestic trade, international trade and general agreement in trade-in services have contributed significantly to the growth and development of the country concerned. As a result, wider opportunities have been created for the students to choose their career. The students who are interested to serve in the business world can select this course after completion of 10th standard or 10+2. The knowledge and skill in this subject provides greater opportunity to the learners to learn trade and business, with the help of which they can penetrate and render services to the people at large without comprising ethics and values. Academic procedures in B.Com. are as follows.