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 | Code | Course Title | Type | MARKS | Credit |
---|
Semester-I | BCH-1.1 | Environmental Studies | AECC-I | 100 | 4 |
BCH 1.2 | Financial Accounting | CC-I | 100 | 6 |
BCH1.3 | Business Laws | CC-II | 100 | 6 |
BCH-1.4 | Business Organization & Management | CC-III | 100 | 6 |
BCH-1.5 | Macro Economics | GEC-I | 100 | 6 |
| Fitness Management* | SEC-I | X | Non-Credit |
| | Total | 500 | 28 |
Semester-II | BCH-2.1 | Business Communication | AECC-II | 100 | 4 |
BCH-2.2 | Corporate Accounting | CC-IV | 100 | 6 |
BCH-2.3 | Corporate Law | CC-V | 100 | 6 |
BCH-2.4 | Business Economics | CC- VI | 100 | 6 |
BCH-2.5 | People Management | GEC-II | 100 | 6 |
BCH-2.6 | E- Commerce | SEC- II | 100 | 4 |
| | Total | 600 | 32 |
Semester-III | BCH-3.1 | Cost & Management Accounting | CC-VII | 100 | 6 |
BCH-3.2 | Business Statistics | CC-VIII | 100 | 6 |
BCH-3.3 | Personal Finance & Planning | GEC-III | 100 | 6 |
BCH-3.4 | New Venture Planning & Development | SEC-III | 100 | 4 |
| | Total | 400 | 22 |
Semester-IV | BCH-4.1 | Principles of Marketing | CC-IX | 100 | 6 |
BCH-4.2 | Business Mathematics | CC-X | 100 | 6 |
BCH-4.3 | Digital Marketing | GEC-IV | 100 | 6 |
BCH-4.4 | Security Market operations | SEC-IV | 100 | 4 |
| | Total | 400 | 22 |
Semester-V | BCH-5.1 | Income-tax Law and Practice | CC-XI | 100 | 6 |
BCH-5.2 | Financial Management | CC-XII | 100 | 6 |
BCH-5.3 | (Any one of the Following) a) Financial Statement Analytics b) Digital Banking | DSE-I | 100 | 6 |
BCH-5.4 | (Any one of the Following) a) Computer Application in Business Decisions b) Financial Technology & Analytics | DSE-II | 100 | 6 |
BCH-5.5 | PDCR* | SEC-V | X | Non- Credit |
| | Total | 400 | 24 |
Semester-VI | BCH-6.1 | GST & Customs Duty | CC-XIII | 100 | 6 |
BCH-6.2 | Human Resource Management | CC-XIV | 100 | 6 |
BCH-6.3 | (Any one of the Following) a) Business Data Analytics b) Business Data Analytics | DSE-III | 100 | 6 |
BCH-6.4 | Business Research Methodology &Project Work. (BRM-50, Project-50) | DSE-IV | 100 | 6 |
| Total Credit | Total | 400 | 24 |
| | Total | 2700 | 152 |
Total Credit Points:
Course Type | Paper X Credit | Total Credit |
---|
Core | 14 x 6 | 84 |
Generic Elective | 4 x 6 | 24 |
Discipline Specific Elective | 4 x 6 | 24 |
Ability Enhancement Compulsory | 2 x 4 | 8 |
Skill Enhancement | 3 x 4 | 12 |
Total | 152 |
*Note:*Fitness Management & PDCR offered in semester I & V respectively are Skill Enhancement Courses, they are non-credit papers and will be continuously evaluated the faculty concerned. The students successfully completing the course will be given a certificate for the completion.
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:
- Non-practical subjects of 100 marks with 6 credits– 50 lecture classes and 10 tutorial classes
- Non-practical subjects of 100 marks with 4 credits– 30 lecture classes and 10 tutorial classes
- Non-practical subjects of 50 marks with 2 credits– 20 lecture classes
- Practical subject of 100 marks with 6 credits– 40 lecture classes and 20 practical classes.
- Practical subjects of 100 marks with 4 credits 25– lecture classes 15 tutorial classes.
- Practical subjects of 50 marks with 2 credits10 lecture classes and 10 practical classes.
Scheme of Examination:
- Paper setting norms:Paper setting norms may be incorporated in the policy rules and details will be separately mentioned in ‘ Examination and Evaluation Policy ‘
- Class Tests/Quizzes/Presentation:There shall be class tests/ quizzes/ presentation etc. for each paper carrying maximum of 10 marks – 5 marks for 100 – 50 marks paper respectively.
- Mid Semester Examination:The duration of the examination will be of one hour and maximum marks will be 20 for a 100 marks paper and 10 for 50 marks paper. The concerned faculty member should ensure that the coverage prior to mid-term examination is minimum first and second unit of the paper and the questions will be set from the covered units. The questions will be set in such a manner that to answer them knowledge of both the units will be required. If a candidate fails to appear or failed in the mid-term examination, with the permission of the concerned course teacher he/she can appear at the compensatory mid-term examination before the end semester examination. This would be held once only.
- End Semester Examination:The end semester examination will be held on consecutive days. There will be one sitting per day. The duration of the examination will be 3 hours for a 70 marks and 2 hours for a 35 marks paper.
- A paper having no practical shall consist of three components as
(i) Mid-Semester Exam. 20%
(ii) End-Semester Exam. 70%
(iii) Continuous evaluation in term of class tests, quizzes, case study and class participation etc. 10%
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 :
- Mid-Semester Exam.(Theory) 20 %
- End-Semester exam. (Theory) 50 %
- Practical Exam. 30 %
- Odd semester examination (1st, 3rd , 5th ) shall be conducted in the month of December and Even semester (2nd , 4th ,6th ) shall be conducted the month of May.
- The dates of examination shall be reflected in the Academic calendar.
- A candidate has to secure at least 5 grade points both in theory and practical separately to pass the paper and 6 CGPA in aggregate in order to pass the examination.
- Award of Distinction:Students securing 6 CGPA in first attempt shall be awarded B.Com(H) with Distinction. Distinction will not be awarded to candidates with back papers.
- Conduct of Examination:English shall be the medium of instruction and examination.
- Back/Repeat:A candidate who secures less than 5 grade points in individual paper in odd – even semester may appear the said paper in the following odd/even semester subject a maximum of two times with the span period of the course. However, if a candidate fails in the aggregate, he – she may appear in any paper of that semester to improve the aggregate subject to a maximum of two times within the span period.
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.