GOVT. SPMR COLLEGE OF COMMERCE
( Affiliated to University of Jammu )

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  • Commerce plays a pivotal role in our everyday life.
  • The scope of B.Com. has increased manifold with the unprecedented growth in the economy in the past two decades accompanied by the fast changing information-technology sector.
  • Job opportunities exist in domains like Banking, Industry, Retail, Consultancy, Finance, Advertising and Media.

Course Duration : 3 Years


Eligibility Criteria
  • Admission to Semester I of B.Com course, under CBCS shall be open to a person having passed the Higher Secondary Part-II (10+2 Pattern) examination (in full subjects) of the Jammu & Kashmir State Board Of School Education or an examination recognized as equivalent there to subject to availability of seats & if otherwise found eligible.
  • Students seeking admission under change of stream should have at least an aggregate of 45% marks.

Subjects in B.Com. Course
B.Com. Semester-I Subjects
1. General English
2. Financial Accounting
3. Business Organisation and Management
4. Environment Science
5. Communication English
B.Com. Semester-II Subjects
1. General English
2. Corporate Accounting
3. Managerial Economics
4. Environment Science
5. Communication English
B.Com. Semester-III Subjects
1. General English
2. Corporate Accounting
3. Income Tax Law & Practice - I
4. Business Law
B.Com. Semester-IV Subjects
1. General English
2. Advance Corporate Accounting
3. Income Tax Law & Practice - II
4. Corporate Law
B.Com. Semester-V Subjects
1. General English
2. Cost Accounting
3. Business Statistics
4. Contemporary Management
B.Com. Semester-VI Subjects
1. General English
2. Management Accounting
3. Insurance Management
4. Auditing

  • Knowledge and Application of computer has become a way of life these days.
  • Therefore, to hold a degree in Computer Application not only widens the scope of job opportunities for the students but also gives them the privilege to join the band of computer professionals.
  • The field relates to designing, developing and using the computer applications.

Course Duration : 3 Years


Eligibility Criteria
  • Admission to Semester-I of the three year B.C.A course under CBCS shall be open to a person having passed the Higher Secondary Part-II(10+2 Pattern) examination(in full subjects) of the Jammu & Kashmir State Board Of School Education an Examination recognized as equivalent thereto Mathematics as one of the elective subjects and has obtained at least 50% of the aggregate marks in the qualifying examination in case of General Category candidates and 45% marks in case of SC/ST candidates.

Subjects in B.C.A Course
B.C.A Semester-I Subjects
1. General English
2. Mathematics
3. Problem Solving using C-Language
4. Computer Fundamentals
5. Practicals based on Computer (core courses)
6. Environment Science
7. Communication English
B.C.A Semester-II Subjects
1. General English
2. Mathematics
3. Data & File Structures C-Language
4. Fundamentals Of Digital Electronics
5. Practicals based on Computer (core courses)
6. Environment Science
7. Communication English
B.C.A Semester-III Subjects
1. General English
2. Mathematics
3. Fundamentals Of Operating System
4. Database Management System
5. Practicals based on Computer (core courses)
B.C.A Semester-IV Subjects
1. General English
2. Mathematics
3. Computer Networks and Internet
4. Object Oriented Programming using C++
5. Practicals based on Computer (core courses)
B.C.A Semester-V Subjects
1. General English
2. Mathematics
3. System Analysis And Design
4. Visual Basic .NET
5. Practicals based on Computer (core courses)
B.C.A Semester-V Subjects
1. General English
2. Mathematics
3. Project Work

  • The study of Business Administration involves organizing people and resources in an efficient manner so as to achieve common goals and objectives of a Business.The scope of jobs in business administration has increased manifold with the opening of the economy in past years.
  • Job opportunities exist in domains like Education, Business, Management, Retail, Banking, Consultancy, Finance, Consumer Durables, Advertising, Media, etc.

Course Duration : 3 Years


Eligibility Criteria
  • Admission to Semester-I of the three years BBA course under CBCS shall be open to a person having passed the Higher Secondary Part-II (10+2 Pattern) examination (in full subjects) of the Jammu & Kashmir State Board Of School Education or an examination recognized as equivalent thereto and has obtained at least 50% of the aggregate marks in the qualifying examination in case of General Category candidates and 45% marks in case of SC/ST candidates.

Subjects in B.B.A Course
B.B.A Semester-I Subjects
1. Fundamentals of Management
2. Statistics for Business
3. Managerial Economics
4. Environmental Science
5. Communication English
6. Elective Generic: Ethics and CSR
B.B.A Semester-II Subjects
1. Organizational Behavior
2. Business Mathematics
3. Managerial Economics
4. Environmental Science
5. Communication English
6. Elective Generic: India's Diversity and Business
B.B.A Semester-III Subjects
1. Fundamentals Of Marketing
2. Human Resource Management
3. Organizational Behaviour
4. Introduction To Banking
5. Management Accounting
6. Workshop on Entrepreneurship Development
7. Environmental Science
B.B.A Semester-IV Subjects
1. Marketing Management
2. Human Resource Development
3. Financial Management
4. Business Statistics
5. Small Business Management
6. Environmental Science
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B.B.A Semester-V Subjects
1. Strategic Management
2. Consumer Behaviour and Market Research
3. Event Management
4. Entrepreneurial Development
5. Retail Management
6. Project Report Presentation and Viva-Voice
B.B.A Semester-VI Subjects
1. E-Commerce
2. Export Procedures and Documentation
3. Corporate Law
4. Brand Management
5. Field Trip And Viva-Voice

  • The college has made an effort to bring in specialized academic course in the graduation stream for commerce.
  • The course provides higher academic education in consonance with the present day requirements.
  • The course consists of specialization in the field of marketing and finance in the third year.

Course Duration : 3 Years


Eligibility Criteria
  • Admission to Semester-I of B.Com (Hons.) course, under CBCS shall be open to the students who have passed 10+2 exam in any stream from the J & K Board Of School Education or an examination recognized as its equivalent by the University of Jammu are eligible for this course.
  • Further students seeking admission under change of stream should have at least an aggregate of 50% marks in the commerce stream (45% marks for SC/ST category).
  • However a candidate, who has not qualified Higher Secondary Part-II examination in commerce stream, is also eligible against 25% of the total seats provided they have obtained 60% of marks in the qualifying examination (55% in case of SC/ST).

Subjects in B.Com. Hons. Course
B.Com. Hons. Semester-I Subjects
1. Financial Accounting
2. Business Organization and Management
3. Environmental Science
4. Communication English
5. Elective Generic: Managerial Economics / Business Mathematics / Labour Law (any One)
B.Com. Hons. Semester-II Subjects
1. Advanced Financial Accounting
2. Contemporary Management
3. Environmental Science
4. Communication English
5. Elective Generic: Business Statistics / Monetary Economics / Business Legislation (any one)
B.Com. Hons. Semester-III Subjects
1. Cost Accounting
2. Business Statistics
3. Fundamental of Entrepreneurship
4. Business Ethics & Corporate Governance
5. Fundamentals of E-Commerce
6. Seminar Presentation
7. Environmental Science
B.Com. Hons. Semester-IV Subjects
1. Computer Orientated Accounting
2. Income Tax Law & Practices
3. Production & Operational Management
4. Economics Environment Of Business
5. Retail Management
6. Report Writing
7. Environmental Science
B.Com. Hons. Semester-V Subjects
1. Business Finance
2. Contemporary Management
3. Marketing Management
4. International Business
5. Insurance and Risk Management
6. Seminar Presentation
B.Com. Hons. Semester-VI Subjects
1. Income Tax Planning
2. Corporate Tax Planning
3. Fundamentals Of Auditing
4. Select A & B Group A (Accounting & Taxation)
5. Advance Corporate Tax
6. Accounting For Managers
7. Group B (Finance & Taxation)
8. Management of Current Assets
9. Financial Instruments
10. Report Writing

  • The college has taken the initiative to provide another post graduate diploma course for the students in Business Management.
  • The course has a universal applicability in various industries.
  • The basic aim of the course is to provide management knowledge to the students which is best suited for the global environment.

Course Duration : 1 Year


Eligibility Criteria
  • The students who have passed graduation exam in any stream are eligible for this course.

Subjects in PGDBM Course
PGDBM Semester-I Subjects
1. Financial Accounting
2. Management Principles & Techniques
3. Business Economics
4. Legal Framework of Business
PGDBM Semester-II Subjects
1. Human Resource Management
2. Marketing Management
3. Financial Management
4. Quantitative Techniques

  • The college in introducing master's course in commerce has added an opportunity for the students to further enhance their abilities at higher eduction level.
  • The student gets the benefit of continuing his / her education in the same college after graduation.
  • Thus, the students are able to channelize their goals for better and advanced form of learning in a conductive atmosphere of familiarity and approachability.

Course Duration : 2 Years


Eligibility Criteria
  • The students who have completed their graduation in commerce are eligible for this course.

Subjects in M.Com. Course
M.Com. Semester-I Subjects
1. Accounting Theory and Practice
2. Organizational Behaviour
3. Quantitative Techniques for business Decisions
4. Corporate Governance and Business Ethics
5. Tax Planning and Procedures
6. Seminar
M.Com. Semester-II Subjects
1. Higher accounting
2. Strategic Management
3. Human Resource Management : Higher Accounting
4. Marketing Management
5. Financial Management
6. Viva-Voice
M.Com. Semester-III Subjects (Select any one Group)
Group-I
1. Marketing group: International Marketing
2. Industrial marketing
3. Service Marketing
4. Advertising and Sales Management
5. E- Marketing
Group-II
1. HRM Group:Strategic Management
2. Human Resource Development System
3. Labour & Labour Laws
4. Management of Training And Development
5. Organizational Change And Development
Group-III
1. Finance And Accounting Group:Investment Management
2. Financial Policy and Practices
3. Security Analysis and Portfolio Management
4. Financial Markets and Institutions
5. Indian Financial Institutions
M.Com. Semester-IV Subjects
Note: The students continue to have those subjects they have chosen in IIIrd Semester



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