The Department of Commerce is one of the pioneering departments of Madan Lal Sahu Government College, Armarikala which came into existence in the year 2011. The department offers Bachelor of Commerce General computer application programmes of study in U.G. level. P.G. programmes are also available in the department from 2016 onwards. Currently, the curriculum of Durg University’s curriculum is followed by the college. The Department takes pride in its commendable performance vis-a-vis major developmental indicators such as student intake, number of teachers, student’s success rate etc. Almost from the very beginning, the department has been utilizing the services of a number of part time faculty members drawn from both academic institutions and industrial organizations of repute. At present, it has one full time teachers and two part time faculty members. Most of the distinguished faculty members are members of various professional institutions. This is the largest department of the college in respect of student strength.