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2(f),12(B) Status

Estd.- 1976

Maharaja Lakshman Sen Memorial College, Sundernagar

Lalit Sen Institute Of Business Education & Technology

A Post-Graduate Institution Affiliated to H.P. University, Shimla
NAAC Accredited with Grade 'B'

Commerce Department

The B.Com (pass course) provides an outcome in terms of following aspects

1. It gives an opportunity to the students to go for the professional courses like CA, ICWA, CS, Banking, Insurance, Logistics, Business Administration, marketing etc.
2. It provides a base to pursue higher education that is Masters Degree and Research.
3. With this the student becomes acquaint with different practical practicing and actual aspects like computer application software that is Tally (Standardized) and customized, filling of various returns online as well as offline, Computer aided auditing etc.
4. It prepares the students professionally to take various activities in various Industries.
5. The course creates confidence in the students which in turn make them capable of development of their personality and decision makers.

Course Outcome (co’s)


Environmental Studies

Ability-Enhancement compulsory(AECC)-1 To familiarize the students with environment problems in present scenario.

BC 1.1

Financial Accounting

Core Course C-1

The objective of this paper is to help students to acquire conceptual knowledge of accounting,

financial statements of different business organizations.

to impart skills for recording various kinds of business transactions and to follow accounting standards in India and at international level.

Practical knowledge of Tally.

BC 1.2

Business Organization and Management

Core Course C-2

The course aims to provide basic knowledge about business organizations and management of business Enterprises.

emerging opportunities in business like franchising Outsourcing, e-Commerce etc

technological innovations and skill development make in India Movement and functional areas of management like marketing management, human resource management, financial management etc.

ENG CE 101

Language -1 Core English (compulsory for B.A./B.Com.)

Core Course C -3

Student should be able to understand the importance of the articles, prepositions and verb forms that influence language, speech and writing.

ENG 104

Language: English Writing skills

Ability-Enhancement compulsory (AECC)-2

Students should have an ability to read, listen, comprehend, summarise and draw inferences.

BC 1.3

Business Law

Core Course C-4

to impart basic knowledge of important business legislation that is Indian Contract Act, Sales of

goods Act, Indian Partnership Act, Negotiable Instrument Act, to make law to make them aware of legal aspects with relevant case law.

BC 1.4

Business Statistics and Mathematics

Core Course C-5

to familiarize students with the application of mathematics and Statistical Techniques in business decision making.

how to collect edit, classify, analyze and interpret data and its applications.

Hindi 101

Prayojan Mulak Hindi

Core Course C-6

To give knowledge of applied Hindi in the different fields of life.



BC 2.1

Company Law

Core Course C-7

to impart basic knowledge of the provisions of the Companies Act , 2013.

to make aware regarding incorporation of company, its registrations, management, Administration and winding up.

emerging issues in company like CSR, corporate social responsibility, meeting through video conferencing, e-voting etc

case studies involving issues in company law.

BC 2.2

Income Tax Law and Practice

Core Course C-8

to equip students with applications of principles and provisions of income tax 1961 and the relevant rules.

to provide basic knowledge of assessment of income under various heads like Income From salary , From House property, From Profit and Gains of Business, From Capital Gains, From other sources.

practical knowledge of e- filing that is online filing of returns of income tax and TDS.


Core Course C-9

Students should have an ability to read, listen, comprehend, summarize and draw inferences.

Should develop an ability to write logically, clearly and effectively for a variety of professional and social settings

BC 2.3

Computer Applications in Business

Skill Enhancement Elective course -1.

to provide computer skills and knowledge of computer working processing creating business documents splitting business spreadsheet.

to make the students understand the usefulness of information, usefulness of Information Technology and tools for business operations.

HIND 201

Anivarya Hindi Rachnapunj

Core Course C-10

To feel and express emotions, feelings, thoughts and ideas of life through poetry, stories and essays.

B C 2.4

Corporate Accounting

Core Course C-11

to enable the students to acquire the basic knowledge of the corporate accounting.

to learn the techniques of preparing the financial statements of companies, holding companies and banking companies etc.

preparation of cash flow statement as per Indian Accounting Standards.

BC 2.5

Cost Accounting

Core Course C-12

to acquaint the students with basic concepts used in cost accounting.

to make aware of various methods in cost X Ray cost accounting book keeping systems etc

to provide knowledge of relevant Indian accounting standards in line with IFRS and how the standards would become applicable.

BC 2.6


Skill Enhancement Elective Course -2

to enable the students to become familiar with the mechanism for conducting business transactions through electronic means.

awareness regarding IT Act 2000 and Cyber crimes.

practical knowledge of website designing, E-payment system and online business transactions.



BC 3.1(a)

Human Resource Management


this course aims to acquaint students with the techniques and principles to manage human resource of an organization.

to acquire right man for the right job at right time (i.e. from recruitment till separation).

BC 3.1(b)

Principles of Marketing


to impart basic knowledge of concepts, principles ,tools and techniques of marketing.

to have knowledge about 4 P’S i.e. Product, Pricing, Placement and Promotion of goods and services.

to know about recent development in marketing that is online marketing ,Green Marketing etc.

BC 3.1(c)

Corporate Governance And Auditing


it aims to provide knowledge of auditing, principles, procedures and techniques in accordance with current legal recruitment and professional standards.

to give an overview of the principle of corporate governance and CSR corporate social responsibility

BC 3.2 (a)

Fundamentals of Financial Management


it aims to familiarize students with the principles and practice of financial management.

to impart knowledge of investment decision and financing decision that is raising of funds, utilization and its distribution.

BC 3.2 (b)

Goods And Service Tax (GST)


It aims to provide basic knowledge and equip students with application of principles and provisions of GST.

BC. 3.3


Skill Enhancement Elective Course- 3

it aims to orient the learner towards entrepreneurship as a career option and creative thinking and behaviour.

mobilizing resources for startups

BC 3.4

Principles of Microeconomics

Generic Elective-1

get basic knowledge of determinants of demand and supply and its applications until I'm sorry utility theory.

to make equilibrium in the firm due to technological change and functional distribution of income

BC 3.5 (a)

Corporate Tax Planning


to impart basic knowledge of corporate tax planning and its impact on discussion making, corporate tax in India, tax evasion and tax avoidance.

to plan tax with reference to setting up a new business or different aspects that is nature science scope of business.

BC 3.5(b)

Banking and Insurance

DSE- 3(b)

the purpose is to impart knowledge about the basic principles of Banking and Insurance.

to know about banking landing process, Internet banking, e-payment, ATM, cards debit, credit card, NEFT, RTGS, e-money, electronic purse, digital cash etc.

to have knowledge about risk bearing Agencies role of IRDA, online insurances etc.

BC 3.5(c)

Management Accounting


to provide knowledge about the use of Finance cost and other data for the purpose of managerial planning, control and decision making.

BC 3.5(d)

Computerized Accounting system


aims to enhance the skills needed for computerized accounting system and to enable the student to develop simple accounting applications

BC 3.6(a)

International Business


the objective is to familiarize with the concepts importance and dynamics of international business and India's involvement with Global Business.

it seeks to provide the theoretical foundations of international business to the extent that these are relevant to the Global business operation and development.

it provides knowledge regarding International organizations (like WTO, UNCTA, OPEC) International Financial environment ( IMF ) ,World Bank etc.

BC 3.6 (b)

Office Management And Secretarial Practics


aim of this course is to familiarize the students with the activities in a modern office. Smooth functioning of any organization depends upon the way various activities are organized, facilities provided to the staff working in the office, the working environment and the tools and equipment used in office.

BC 3.6 (c)

Fundamentals of Investment


to familiarize with different investment alternatives and introduce them to the framework of their analyses and valuation.

to highlight the role of investor protection rule of SEBI as regulating authority.

BC 3.6 (d)

Customer Protection


to familiarize students with their rights as a consumer, the social frame of consumer rights and legal frame of protecting consumer rights.

to provide an understanding of the procedure of redressal of consumer complaint and rule of different agencies in establishing product and service standards.

it enables the students to comprehend the business forms with consumers and the consumer related regulatory and business environment.

knowledge of the consumer protect act 1986 (CPA) and other adjudicatory bodies.

customer Movement in India

BC 3.7

Personal Selling and Salesmanship

SkillEnhancement Elective Core Course-4

the purpose is to familiarize the students with the fundamentals of personal selling and its process.

to understand selling as a career and what it takes to be a successful salesman to arouse interest of desired consumers and to take action.

BC 3.8

Indian Economy

Generic Elective-2

it seeks to enable the students to grasp the major economic problems in India and their solution.

to provide an understanding of modern tools of macro economics analyses and political and policy framework.

to enable the students to understand sectoral Trends and issues, inflation, unemployment and Labour markets

Name : Mr. Sanjay Kumar Sharma (H.O.D.)

Email :

Mobile No. : 9418156486

Qualification : M. Com., M.Phil.

Name : Dr. Latesh Kapoor

Email :

Mobile No. : 9418467868

Qualification : M. Com., M.Phil., Ph.D.

Name : Dr. Tanvi Patiyal

Email :

Mobile No. : 9736316033

Qualification : M.Com, M.Phil, Ph.D, SLET

Student Notice: Regarding Practical Examination 2022 Download File..
Dated : Mar 29, 2022
Student Notice: Regarding Practical Examination 2022
Campus Placement Notice - October 2021 Download File..
Dated : Oct 27, 2021
Campus Placement Notice for BBA, BCA & B.Com. Final Year Students
Date-sheet for B.Com 2nd year annual examination to be held in July, 2021 Download File..
Dated : Jul 05, 2021
Date-sheet for B.Com 2nd year annual examination to be held in July, 2021
Tentative Date-sheet for B.Com 2nd year annual examination to be held in July, 2021 Download File..
Dated : Jun 28, 2021
Tentative Date-sheet for B.Com 2nd year annual examination to be held in July, 2021
Notification regarding submission of examination forms of B.Com 2nd, 4th & 6th Semester - OLD Batch Download File..
Dated : Jun 16, 2021
Notification regarding submission of examination forms of B.Com 2nd, 4th & 6th Semester - OLD Batch
Three Day Online Workshop on Digital Marketing Download File..
Dated : Jun 03, 2021
Student Notice: Regarding Practical Examination 2021 Download File..
Dated : Apr 04, 2021
Student Notice: Regarding Online filling of e-examination form for B.Com Annual examinations Download File..
Dated : Jan 28, 2021
Time Table of Online Classes of B.Com. I for the academic session 2020-21 Download File..
Dated : Sep 21, 2020
Time Table of Online Classes of B.Com. II & III for the academic session 2020-21 w.e.f. 14.08.2020 Download File..
Dated : Aug 15, 2020
Important Notice/Student Notice Download File..
Dated : Aug 09, 2020
Financial Planning & Investor Awareness Programme under National Stock Exchange Download File..
Dated : Mar 06, 2020
"Legal Status & Right of Women in India" Special lecture on eve of International Women Day Download File..
Dated : Mar 06, 2020
Placement Notice Feb. 2020 Download File..
Dated : Feb 24, 2020
Guest Lecture on "Higher Education in India & Career Prospects" Download File..
Dated : Dec 09, 2019
Notification regarding paper of B.Com 3rd Semester (old Batch) course No BCC0305(Corporate Accounting) Download File..
Dated : Nov 18, 2019
Result - Gazette of B.Com. I Annual System 2018 Batch Download File..
Dated : Sep 14, 2019
Date Sheet of RUSA Mid-Term Test (B.Com. 5th Sem.)- September 2019 Download File..
Dated : Sep 12, 2019
Notice for First Year Students of B.Com. Download File..
Dated : Sep 02, 2019
Final Practical Date Sheet of B.Com. 4th sem. Download File..
Dated : May 04, 2019
Placement Notice Jan. - 2019 Download File..
Dated : Jan 18, 2019
Important Notice for Final Year Students Download File..
Dated : Dec 13, 2018
Practical Examination 2018 Download File..
Dated : Nov 12, 2018
Merit List for admission in B.Com. 1st Sem. 2018-19 Download File..
Dated : Jun 25, 2018
B.Com. VI - Viva-Voce of Project Work Notice Download File..
Dated : Apr 28, 2018
Practical Examination (E-Commerce) B.Com. 4th sem. Download File..
Dated : Apr 28, 2018

Our Achievements

Self Financing Scheme

Pioneer institution to start courses under Self financing scheme in the state of Himachal Pradesh.

Concept of B. Ed.

First college in the state to introduce the concept of B. Ed. under self financing scheme.

M. Sc.

First college in the state to introduce M. Sc’s in Physics and Chemistry.

Excellence in Sports

Has consistently maintained a tradition of excellence in sports and culture for the last 40 years.


Designated as Centre of Excellence for Boxing by the District Sports Council, Mandi.


Presently has 17 departments with a student strength of more than 3000.