M.Com

• Master of Commerce (M.Com)

  

  The Master of Commerce (M.Com) is a two year Regular Programme Instituted under Birla Global University for furtherance of Commerce Education. The School of Commerce combines the Bachelor Degree as well as the Master Degree programs in order to make it a wholesome one. The Master Degree programme has been well designed by prominent professors of other reputed Universities in order to cater to the needs of the prime stake holders and the society as a whole. It ideally combines various specialization subjects which are of paramount importance.

• Programme Objectives

  The Master’s program in the School of Commerce offers a balance between theory and practice combining its application in society. It offers an opportunity to avail experiential learning in the form of Internships and Project Work focusing on Research. The Programme is designed to create job opportunities in a wide variety of fields including Professional Careers in Finance/ Marketing/ International Business/ Entrepreneurship & Small Business Management in Government/ Non-Government/ Private and NGOs. Furthermore, the Programme aims at enhancing the Entrepreneurship Skill of its prime stake-holders so as to make them self-employable.The University aims at designing and conducting Master’s program in Commerce with a solid foundation for pursuing higher education like a Ph.D. degree in Commerce or further graduate studies in related fields such as management, business and law.

• Choice Based Credit System (CBCS) – A General View

  The University Grant Commission (UGC) has initiated measures to bring equity, efficiency and excellence in the higher education system in the country. This includes innovation and improvement in curriculum, teaching learning process, examination and evaluation system besides governance and other matters. In order to ensure physical and digital mobility of students across the country the UGC has introduced the CBCS system to be implemented by all Higher Education Institutions (HEIs) in the country. Specifically, the uniform Grading System is considered as a remarkable improvement over the conventional marks system. It ensures effective mobility of talent and also performance assement by potential employers. The entire course structure has been so designed that it ideally combines courses namely Core Courses under category ‘A’, Elective Courses under Category ‘B’, Open to Allied subjects Category ‘C’, Open to All under Category ‘D’ and Audit Courses.

• Why BGU?
  • The University has its own state-of-the-art infrastructure with a fully equipped physical and digital library to meet the academic needs of the students.
  • The University has its team of highly talented faculty with an ideal combination of domain knowledge and industry interface.
  • The University facilitates the all-round development of its prime stake holders through provision of Playground, Gym and all other allied infrastructure.
  • The University provides opportunity to its students to gain practical knowledge through industry interface.
  • The curriculum of the University ideally combines Elective Courses, Allied Courses, Information Technology and Core Courses.
  • The curriculum of the University is designed to enhance the employability of its prime stake holders.
  • The University provides career progression and placement assistance during & on successful completion of the course.
• Minimum Eligibility & Selection Criteria

  Minimum Eligibility

  Candidate should have good academic record and scored minimum 50% marks (or equivalent CGPA) in his/her Graduation (10+2+3 system) his/her Graduation from a recognized university. Candidates appearing for their final year graduation examination must submit their mark sheet immediately on the receipt of the same.

  Selection Criteria

  Students would be admitted to the programme on the basis of merit (Percentage of marks secured in 10th, 12th and Graduation) and also their performance in the Personal Interview.

• The Regulation
  • The Master of Commerce, Under CBCS, is a two year full time degree programme. After successful completion of the course, M.Com (Accounting) / M.Com (Finance) / M.Com (Marketing) / M.Com (international Business) / M.Com (Entrepreneuraship & Small Business Management) will be awarded to the successful students.
  • Span of the Course:– No student shall be allowed to appear any examination of M.Com course after completion of 4 years from, the date of admission into the course.
  • Duration of the course:– the M.Com course is of two years duration consisting of 4 semesters. The 1st & 3rd semesters (Odd Semesters) will commence from July to ber and the 2nd & 4th semesters (Even Semesters) will commence from January to June.
  • Number of Papers
    
    

    Semester	No. of Papers	Credit	Marks
    I	6	24	600
    II	6	24	600
    III	6	28	700
    IV	6	24	600
    Total	24	100	2500

  • Eligibility for Admission Any students who has passed B.Com (Hons.) or B.Com(Pass) with 50% marks from any recognized University shall be eligible for apply for admission. However, the School of Commerce reserves the right to admit students on the basis of written examination and GDPI provided the applicant full fills the above criteria.
  • Attendance: A student has to secure a minimum of 75% of attendance in each paper of a Semester to be permitted to sit for the Semester examination. In case a candidate is unable to acquire the stipulated attendance at the end of any Semester, he/she shall not be allowed to appear the end semester examination of that semester.
  • Classes: Each Course of 4 Credit shall be assigned 40 lecture classes.
  • Scheme of Examination and Evaluation:
    • Examination Components & Duration: Each Semester examination shall consist of a mid-semester examination and end-semester examination with weightage of 30% and 70% respectively. The mid-semester examination shall be of one/three hours durations and the end-semester examination shall be of three/six hours duration for non-practical/ practical subjects.
    • Back/Repeat A student has to clear back papers of odd/even semesters by appearing at subsequent odd/even semester examinations till the span period of the course. A candidate who appears back/repeat examination shall not be considered for award of Gold Medal.
    • Evaluation System: The semester system of examination will have internal system of valuation with a Board for Conducting Examiners to pass the result. The examiners will be decided by the Faculty Council of the respective School.
    • Publication of Results. The result will be published within one month from the date of last examination held.
    • Grading System: Grade Mark Secured from 100 Points
      
      

      Grade	Mark Secured from 100	Points
      ‘ O ‘	100 – 90	10
      ‘ A+ ‘	89 – 80	9
      ‘ A ‘	79 – 70	8
      ‘ B ‘	69 – 60	7
      ‘ C ‘	59 – 50	6
      ‘ F ‘	Below 50	0

      • N.B. A Candidate has to secure 40% or above to pass in each of the Papers and 50% in aggregate to pass the examination. There shall be no provision for third class.
      • A transitory letter grade I shall be introduced for cases where the results are incomplete. This grade shall automatically be converted into appropriate grade(s) as and when the results are complete.
      • A student’s level of competence shall be categorized by a GRADE POINT AVERAGE to be specified as:
        SGPA – Semester Grade Point Average
        CGPA – Cumulative Grade Point Average
        (a) POINT – Integer equivalent of each letter grade
        (b) CREDIT – Integer signifying the relative emphasis of individual course item(s) in a semester as indicated by the Course structure and syllabus.
      • In addition actual marks secured shall also be reflected in the Grade Sheet / Transcript.
      • The details of grading shall be printed on the back side of the University Mark Sheet.
    • Credit Transfer: There shall be a committee consisting of 3 experts from among the faculty of Schools to take appropriate decision on credit transfer in case of equivalent course.
    • Unfair means in Examination: Any unfair means adopted by any examinee in any examination conducted by the University shall be punishable as per rules of the University.
    • Application of Grace: The Board of Conducting Examiners is empowered to decide on the extent of application of grace subject to a maximum of 0.5% of the semester total for award of ‘B’ grade in a semester and 1% of the aggregate subject to 2 marks in a single paper.
• Fee Structure

  Academic Fees for M.Com

  Course	Fee per Semester (INR)	No. of Semesters	Total Course fee (INR)*
  M.Com	35,000	4	1,40,000

  • * The effective course fee will be applicable to students scoring more than 60% throughout their career.
  • Students having higher percentage throughout career will be eligible for higher scholarship. (Click here to view scholarship section)
  • Students are required to maintain consistency in percentage to continue with the scholarship.
  • In addition to this fee, students have to pay the security deposit (15,000 INR) and Medical insurance (3000 INR PA).

  Double Occupancy (In Campus)

  Installments	1st Installment	2nd Installment	3rd Installment	4th Installment
  Due Date	15th June 2021	15th Dec 2021	15th June 2022	15th Dec 2022
  Lodging (A/C Accommodation)	Rs. 35,200.00	Rs. 35,200.00	Rs. 35,200.00	Rs. 35,200.00
  Boarding	Rs. 36,000	Rs. 36,000	Rs. 36,000	Rs. 36,000
  Laundry	Rs. 3,000	Rs. 3,000	Rs. 3,000	Rs. 3,000
  Total Charges	Rs. 74,200.00	Rs. 74,200.00	Rs. 74,200.00	Rs. 74,200.00

  Note:

  • * Two separate Demand Drafts should be made for Lodging & Mess charges respectively as per any one of the options given in the above table.
  • Student should preserve this schedule for timely payment of fees to avoid penalty for late fee deposition.
  • No notice or reminder will be sent to student or his/her parents.
  • No separate letter will be issued for Bank Education Loan.
  • Demand Draft should be made in the name of “BIRLA GLOBAL UNIVERSITY” Payable at Bhubaneswar.
    NAME OF THE ACCOUNT HOLDER – BIRLA GLOBAL UNIVERSITY
    BANK NAME – UCO BANK
    ACCOUNT NUMBER – 31090110011430
    IFSC CODE – UCBA0003109
• Programme Structure

  MASTER OF COMMERCE
  (Choice Based Credit System)
  UNDER CBCS PATTERN

  SEMESTER	COURSE TITLE
  SEMESTER-I	Management Concepts and Practices
  	Statistics for Management
  	Managerial Economics
  	Financial Management & Policy
  	Accounting for Managerial Decision Making
  	Marketing Management
  SEMESTER-II	Business Environment Analysis for Decision Making
  	Computer Application in Business
  	Insurance and Risk Management
  	Corporate Financial Accounting
  	Organization Behaviour
  	Research Methodology in Business
  SEMESTER-III	Summer Internship (Project Report -100, Presentation and Viva Voce -100)
  	Corporate Governance and Business Ethics
  	Emerging Business Laws
  	In addition, student will have to select any one of the following three Groups as Elective Specialization (A) Forensic Accounting & Fraud Prevention Advanced Accounting Financial Analysis and Modeling Expert Witnessing and Dispute Resolution (B) Accounting Advanced Accounting Direct Taxes Law and Practices Goods and Services Tax (C) Finance Investment Management International Finance Portfolio Management
  SEMESTER-IV	Strategic Management
  	Financial Institutions and Market
  	Strategic Financial Management
  	Specialization (A) Forensic Accounting & Fraud Prevention Financial Forensics and Investigation Advanced Auditing Financial Crime and Law (B) Accounting International Accounting Advanced Auditing Corporate Tax Planning (C) Finance Management of Financial Institution Security Market Operations Derivatives and Risk Management