B.Com (Hons.)

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• Bachelor of Commerce (Honors)

  

  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. 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).

• Programme Objectives
  • After completing three years for Bachelors in Commerce (Hons.), students would gain a thorough grounding in the functional areas of Commerce & Trade.
  • To create highly innovative competent professionals and self-employable.
  • To impart industry needed skill, problem solving and decision-making competencies.
  • Developing the ability of students to apply various theoretical concepts to practical situations.
• Choice Based Credit System (CBCS) – A General View

  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 – Skill Enhancement Course- SEC, Generic Elective Course (Inter Disciplinary) and Core Courses which are in conformity with the CBCS system introduced by the UGC.

• 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 offers 152 credits to B. Com (Hons.) designed as per the Learning Outcome- Based Curriculum framework proposed by UGC.
  • The University provides opportunity to its students to gain practical knowledge through industry interface.
  • The curriculum of the University ideally combines courses on Skill Enhancement, Ability Enhancement, 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 assistance during & on successful completion of the course.
• Regulation

  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.

• Minimum Eligibility & Selection Criteria

  Minimum Eligibility

  The Candidate should have passed 10+2 with Minimum 50% marks or equivalent CGPA. Candidates appearing in final examinations can also apply.

  Selection Criteria

  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.

• Fee Structure

  Academic Fees for B.Com(Hons.)

  Course	Fee per Semester (INR)	No. of Semesters	Total Course fee (INR)*
  B.Com(Hons.)	64,000	6	3,84,000

  *Additional Information

  • 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).

  Hostel (Optional)
  Lodging & Boarding expenses (Subject to revision every year)
  Double Occupancy (In Campus)

  Installments	1stInstallment	2ndInstallment	3rdInstallment	4thInstallment	5thInstallment	6thInstallment
  Due Date	15thJune 2021	15thDec 2021	15thJune 2022	15thDec 2022	15thJune 2023	15thDec 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

  Triple Occupancy (In Campus)

  Installments	1stInstallment	2ndInstallment	3rdInstallment	4thInstallment	5thInstallment	6thInstallment
  Due Date	15thJune 2021	15thDec 2021	15thJune 2022	15thDec 2022	15thJune 2023	15thDec 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:

  • * 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

  B.Com. (HONOURS)
  Admission Batch [2021-2024]

  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) Artificial Intelligence for Business	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.