The department of commerce is established in 15th June 1972. The M.S.P. Mandal tries to fulfil the needs demands of the people of the area. Commerce is most emerging and demandable branch of the society. Every country , state and family have must knowledge of commerce and Accountancy. The students can make there bright carrier in the subject of commerce and will gate lot of opportunities through the knowledge of commerce. Therefore it was our attempts to make the awareness regarding to this subject and have to create research skill among the students.