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Business education, in recent times, has gained paramount importance because of the growth of industry, trade and commerce, specifically, because of the money-driven economy that we are living in. The most important facet of business education is that, it produces talent and inculcates self-discipline and self-restraint. Business is no more a one man’s show. Rather it is a concourse of human organizations which animate and articulate their aspirations and ambitions. Those need to be recognized & taken care of, so as to protect human values. Business education aims at nurturing and developing this talent. Therefore, Birla Global University, Bhubaneswar offers a three year full time B.Com. Programme simultaneously offering the students to interact with industry experts to gain fast-hand knowledge of the ground reality. The B.Com Honors Programme is divided into six semesters with specialization in Accounting / Finance / Management. The entire curriculum has been so designed that it includes an ideal combination of domain knowledge, knowledge of Information Technology and Industry-interface. Further the Syllabus is in conformity with the UGC curriculum of Choice Based Credit System (CBCS).
The University Grants 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 Ability Enhancement Course (Compulsory) – AECC , Ability Enhancement Elective Course – AEEC (Value Based or Skill Based) ,Generic Elective Course (Inter Disciplinary) and Core Courses which are in conformity with the CBCS system introduced by the UGC.
The Bachelor of Commerce Honors (BCH), under CBCS, a three year full-time Degree Programme, shall have six semesters. After successful completion of the six semesters, a B.Com (Hons.) Degree with specialization Accounting / Finance or Management will be awarded to qualified students.
Duration: The duration of the programme shall be 3 years with 6 semesters. Odd semester is from July to December (i.e. 1st , 3rd , 5th semester) and even semester is from January to June (i.e. 2nd , 4th , 6th semester). The examination shall be held tentatively in the month of December and May for odd and even semesters respectively.
Span Period: No students shall be admitted as a candidate for the examination for any part/s or semester/s after the lapse of six years from the date of admission to the first semester of the B.Com(H) programme
Semester wise no. of Papers and Credits
| Semester | No. of Papers | Credit |
|---|---|---|
| SEM-I | 5 | 24 |
| SEM-II | 6 | 26 |
| SEM-III | 5 | 26 |
| SEM-IV | 5 | 28 |
| SEM-V | 5 | 28 |
| SEM-VI | 5 | 26 |
| TOTAL | 31 | 158 |
Eligibility Criteria for Admission: The candidate should have passed +2 Examination of C.H.S.E., Odisha or its equivalent in any discipline with minimum 50% marks in aggregate. The selection would be based on the career and written test with equal weightage.
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:
Scheme of Examination:
NB – However if the concerned teacher of a paper wants he/she can exercise his/her discretion with regard to conduct of mid-semester examination and continues evaluation.
The papers having practical examinations shall consist of three components as :
Evaluation System: The semester system of examination will have internal system of valuation with a Board for Conducting Examiners to pass the result.
Publication of Results: The result will be published within one month from the date of last examination held.
Grading System: Grade Mark Secured from 10 Points
| Performance | Letter Grade | Range of Marks | Grade Point |
|---|---|---|---|
| Outstanding | ‘ O ‘ | 90 – =< 100 | 10 |
| Excellent | ‘ A+ ‘ | 80 – < 90 | 9 |
| Very Good | ‘ A ‘ | 70 – < 80 | 8 |
| Good | ‘ B+ ‘ | 60 – < 70 | 7 |
| Above Average | ‘ B ‘ | 50 – < 60 | 6 |
| Average & Pass | ‘ C ‘ | 40 – < 50 | 5 |
| Failed | ‘ F ‘ | Below 40 | 0 |
| Absent | ‘ Ab ‘ | – | 0 |
N.B. A Candidate has to secure 5 grade points to pass in each of the Papers A transitory letter grade I (carrying points 2) 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 to the points, the actual mark secured shall also be reflected in the Grade Sheet / Transcript of Marksheet.
After successfully completion of the six semester examination students will be awarded Bachelor Degree in Commerce (H) with specialization in Accounting / Finance / Management.
(However, in case of Distinction, a student has to secure 50% of marks in six semesters in one / first chance)
The regulation is subject to modification as and when necessary. The Syllabus shall remain valid from 2016-17 Admission Batch.
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.
Common Grace Mark Rule: This rule shall be made applicable in case of those candidates who after receiving such grace clear the end-term examination. However, the maximum grace mark is restricted to 2% of the total marks of the semester examination, provided further that the grace mark in any paper shall not exceed 10% of the maximum marks in that subject.
The Candidate should have passed 10+2 with Minimum 50% marks or equivalent CGPA. Candidates appearing in final examinations can also apply.
Students would be admitted to the programme on the basis of merit (Percentage of marks secured in 10th and 10+2/12th Board Examination). Candidate may also be called for Personal Interview, if so desired by the University.
| Course | Fee per Semester (INR) | No. of Semesters | Total Course fee (INR)* |
|---|---|---|---|
| B.Com(Hons.) | 64,000 | 6 | 3,84,000 |
| Installments | 1st Installment | 2nd Installment | 3rd Installment | 4th Installment | 5th Installment | 6th Installment |
|---|---|---|---|---|---|---|
| Due Date | 15th June 2021 | 15th Dec 2021 | 15th June 2022 | 15th Dec 2022 | 15th June 2023 | 15th Dec 2023 |
| Lodging (A/C Accommodation) | Rs. 35,200.00 | Rs. 35,200.00 | 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 | Rs. 36,000 | Rs. 36,000 |
| Laundry | Rs. 3,000 | Rs. 3,000 | 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 | Rs. 74,200.00 | Rs. 74,200.00 |
| Installments | 1st Installment | 2nd Installment | 3rd Installment | 4th Installment | 5th Installment | 6th Installment |
|---|---|---|---|---|---|---|
| Due Date | 15th June 2021 | 15th Dec 2021 | 15th June 2022 | 15th Dec 2022 | 15th June 2023 | 15th Dec 2023 |
| Lodging (A/C Accommodation) | Rs. 31,200.00 | Rs. 31,200.00 | Rs. 31,200.00 | Rs. 31,200.00 | Rs. 31,200.00 | Rs. 31,200.00 |
| Boarding | Rs. 36,000 | Rs. 36,000 | 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 | Rs. 3,000 | Rs. 3,000 |
| Total Charges | Rs. 70,200.00 | Rs. 70,200.00 | Rs. 70,200.00 | Rs. 70,200.00 | Rs. 70,200.00 | Rs. 70,200.00 |
Note:
| SEMESTER | COURSE TITLE |
| SEM-I | Communicative English |
| Financial Accounting | |
| Business Laws | |
| Micro Economics | |
| Computer/IT | |
| Fundamentals of Banking | |
| SEM-II | Business Communication and Professional English |
| Environmental Studies | |
| Corporate Accounting | |
| Corporate Laws | |
| Macro Economics | |
| Fitness Management-I | |
| SEM-III | Computer Application in Business |
| Management Principles & Applications | |
| Cost Accounting | |
| Business Statistics | |
| Fitness Management-II | |
| Digital Marketing | |
| SEM-IV | Management Accounting |
| Fundamentals of Financial Management | |
| Business Mathematics | |
| Principles of Marketing | |
| EXIM | |
| PDCR I | |
| SEM-V | Income Tax Law & Practice |
| Auditing & Corporate Governance | |
| Creative Communication (Advertising and Event Management) | |
| PDCR II | |
| Discipline Specific Course-I (Any one of the Following) a. Specialized Accounting. b. Financial Markets, Institution and Service. c. Integrated Marketing Communication. Discipline Specific Course-II Business Research Methodology &Project Work (BRM-50, Project-50) |
|
| SEM-VI | Goods and Services Tax |
| Organizational Behaviour | |
| Entrepreneurship & Small Business | |
| Discipline Specific Course-III (Any one of the Following) a. Financial Analysis and Reporting b. Security Market Operation Discipline Specific Course-IV (Any one of the Following) a. Fundamentals of Investment b. Consumer Affairs & Customer Care |