Master of Commerce (M.Com.,) is a Post Graduate Programme which provides a platform to students to acquire the requisite knowledge through a strong theoretical background and practical exposure to face the challenges in this competitive world. The main objective of the department is to produce professional accountants, academicians, and entrepreneurs to extend their support in the nation building activity. The Department helps the students to equip with the ability to link the theory into practice. The seminars, presentations on current, economic and business issues are also organised in the department at regular intervals. Thus, the Department fosters the economic growth and opportunity by promoting innovation, entrepreneurship and competitiveness among the students.

Smt. Allum Sumangalamma Memorial College for Women, was started in the year 1969, but the Department of Commerce was started a decade after in the year 1979. With a few students in 1979, the Commerce stream has grown by leaps and bounds and presently 447 students are pursuing Commerce course in the academic year 2016-17. Finally, the Department started M.Com., as a Post-Graduate course during the year 2014-15. At present 45 students are pursuing their post-graduation course in Commerce. The Department is well equipped with the ICT classrooms, separate library in the central library building of the College. Dr. Gavisiddappa Gadag is the Coordinator of the Department and at present there are five guest faculty and two have obtained Ph.D., including the Co-ordinator. The Post-Graduate Department is blessed with the senior, experienced visiting faculty such as Dr.S.Jayanna, Dean, Department of Management Studies, Vijayanagar Sri Krishnadevaraya University, Ballari, Dr.K.Tejas Murthy, Retired Principal, Dr.Rajasekharappa, Retired Principal of Law College. The Department has assisted in conduct of workshop on “Entrepreneurship and Industry Policy 2012-17" in association with the District Industries Centre, Ballari for the benefit of upcoming entrepreneurs. The students have also participated in Inter-Collegiate Festival and bagged 'Best Finance Award'.