In India commerce education was initiated by some commercial Institution with booking as one of the subjects and it was one of the oldest streams of education in the country. Commerce education was started first in India at Madras in the year 1886. Later it was spread over in Calcutta, Delhi, Bombay and rest of the India. But in the context of rapid expansion and innovation of business system, the importance of commerce education had been spread over day by day. Gradually Chartered Institute, Cost Institute, institute of Company Secretary, and lastly the Institute of Chartered Financial Analysis of India were established in different parts on of India to provide professional commerce learned expert.

My objective of paper is to find out the position of commerce students through graduate and post graduate courses in different years from the point of view of enrolment as well as pass out. The study has judged the Latest position of Indian States in Higher Education as a hole and to examine the position of Enrolment of Higher Education only among the Commerce student at P.G, M.Phil. and Ph.D. level. It also highlighted to the pass out position of M.Phil., Ph.D. degree holder in Commerce and Others UG & PG degree holders. It also revealed that the position of Enrolment at PG in regular mode and UG & PG mode through distance education system.

From the key observation it has been pointed out that current position of higher education among the different states in India from the parameter of pass out in UG, PG, M.Phil and Ph.D  through which it comes to know which part of India is dominating as well as which state is more advance in higher education. The position of women has also been reflected in comparison with male counter parts in UG and PG level. Some knowledge has been imparted through survey of Literature. The trend of commerce has also been reflected through the analysis of data from secondary sources which has been consulted from different Annual Reports of AISHE, MHRD and U.G.C. also.

Keywords: Commerce, Higher Education, Under Graduate, Post Graduate.