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 whole some 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.

The Master's program in the School of Commerce offers a balancebetween 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.

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.

A. Minimum Eligibility
A. 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.

B. 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.

1. 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.

2. 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.

3. 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.

4. Number of Papers

5. Eligibility for AdmissionAny 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

6. 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.

7. Classes:Each Course of 4 Credit shall be assigned 40 lecture classes.

8. Scheme of Examination and Evaluation:
a. 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.

b. Back/RepeatA 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.

c. 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.

d. Publication of Results. The result will be published within one month from the date of last examination held.

e. Grading System:
Grade Mark Secured from 100 Points

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.

9. 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.

10. 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.

11. 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.

Academic Fees for M.Com

*Includes Medical Insurance: Rs.3,000/-, Library Security: Rs7,500/- & General Security: Rs. 7,500/-
(Both Library & general security amounts are refundable on completion of Programme subject to clearance).
# includes Medical Insurance: Rs.3,000/-.

Double Occupancy (In Campus)

Double Occupancy (Off Campus)

*Two separate Demand Drafts should be made for Lodging & Mess charges respectively as per any one of the options given in the above table.

Note:
1. Student should preserve this schedule for timely payment of fees to avoid penalty for late fee deposition.
2. No notice or reminder will be sent to student or his/her parents.
3. No separate letter will be issued for Bank Education Loan.
4. Demand Draft should be made in the name of "BIRLA GLOBAL UNIVERSITY"Payable at Bhubaneswar.

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