B.Com. (General) is often referred as simply B.Com or B.Com Pass Course. It is general in the sense that it is not subject specific and one can choose many combinations of subjects, apart from the compulsory subjects. Commerce education plays a very important role in the changing business world. It is the most important key to success in all sectors of economy. The Bachelor of Commerce degree is designed to provide the student strong subject-matter expertise to students in basic theories, principles, methods and procedures of commerce and accounting.