Commerce is an applied subject developed over the years as a learning discipline to equip the students to meet the various functional areas of trade, commerce, industry, entrepreneurship and profession. It provides earning avenues immediately after acquiring the degree from the academic institutions. It gives them an opening and easy entry to the professional courses like chartered accountancy, cost accountancy, company secretary ship, banking course, insurance course, setting of new business venture, to become an entrepreneur. Besides, the students may opt for job avenues in retail trade management, marketing, e-commerce, e-accounting, online- trading, online-investment and stock market trading. There is a provision of hiring persons from the professional field and give the students an exposure to real time business situation and other business practices. In the present changing scenario, selecting commerce as a career option is one of the potential areas for making a livelihood.