M.Com

• Master of Commerce (M.Com)

  

  The two years regular M.Com programme offered by BSoC for furtherance of Commerce education, aims at opening up various career options to the students. The programme offers a balance between theory and practice focusing on its application in society. It offers an opportunity to avail experiential learning in the form of Internships and Project Work focusing on research. It enables students to get real life industry experience through Summer Internship programmes offered during their first summer break. Students are also oriented about research through preparation of specialized report in connection with their SIP.

  The programme is designed to create job opportunities in a wide variety of fields including professional careers in Finance/Marketing/Entrepreneurship etc. It offers three specializations for students to choose from, in the area of Accounting-Finance, HR- Marketing and Banking-Insurance. In line with the changing Business & Financial environment, the M.Com course is continuously revised incorporating the emerging areas in business and also intends to provide different skill based knowledge to the students like Financial Planning, Financial Analysis & Modelling, Forensic Accounting & audit, Banking Technology, Corporate Tax Planning etc. In pace with the changing facets of the Indian economy, the course has been designed carefully to facilitate students to acquire knowledge and skills in their subjects so that they become employable in the market. Students opting for M.Com have a variety of career options in the job market, starting from Corporate (finance, accounting, budgeting and financial analysis), Banking, Insurance, Stock Market operation, Investment Banking, Financial Planning, Mutual Fund, Consultancy and Tax Practice including GST etc. Interested M.Com students after completing their course may like to opt for teaching or may avail entrepreneurial opportunities in the start-up sector of the market. Furthermore, the programme aims at enhancing the entrepreneurship skills of the students so as to make them self-employable.

• Programme Objectives
  • To acquaint a student with conventional as well as contemporary areas in the discipline of Commerce.
  • To work towards creating ethical and socially responsible professionals who contribute in the area of business/commerce.
  • To impart industry needed skill, problem solving and decision-making competencies.
  • To create a potential group of professionals with competency in teaching and research.
• 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 and Core Courses.
  • The M.Com curriculum offers skill based papers as per market requirement like Financial Planning, Global Financial Reporting & Disclosure, Financial Analysis & Modelling, Forensic Accounting & Audit, Taxation (with filing of returns).
  • 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.
  • This is the only University in the State offering Summer Internship Programme to M.Com Students thus offering ample industry exposure.
• 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,is a two year full time degree programme. After successful completion of the course, M.Com 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 December 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	24	600
    IV	6	24	600
    	Total	96	2400

  • 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.
  • 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/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.
    • 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	30,000	4	1,20,000

   

  *Additional Information

  • In addition to this fee, students have to pay the security deposit (10,000 INR) and Medical insurance (3000 INR PA).
  • Students having higher percentage throughout career will be eligible for scholarship
  • Students are required to maintain consistency in percentage to avail scholarship.

  Double Occupancy (In Campus)

  Installments	1stInstallment	2ndInstallment	3rdInstallment	4thInstallment
  Due Date	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
  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
  2021-2023 Admission Batch

  Code	Course Name	Marks	Credit
  SEMESTER I
  MCC-101	Management Concepts and Practices	100	4
  MCC-102	Statistics for Management	100	4
  MCC-103	Financial Planning	100	4
  MCC-104	Advanced Management Accounting	100	4
  MCC-105	Strategic Marketing Management	100	4
  MCC- 106	Managerial Economics	100	4
  Total		600	24
  SEMESTER II
  MCC-201	Business Environment Analysis for Decision Making	100	4
  MCC-202	Corporate Financial Accounting	100	4
  MCC-203	Advanced Financial Management	100	4
  MCC-204	Research Methodology in Business	100	4
  MCC-205	Global Financial Reporting & Disclosure	100	4
  MCC-206	Computer Application in Business	100	4
  Total		600	24
  SEMESTER III
  MCC-301	Summer Internship (Project Report -100, Presentation and Viva Voce -100)	100	4
  MCC-302	Corporate Governance and Sustainability	100	4
  MCC-303	Emerging Business Laws	100	4
  MCC-304A MCC-305A MCC-306A	(A) Accounting & Finance Advanced Accounting System Financial Analysis and Modeling International Banking & Finance	100 100 100	4 4 4
  MCC-304B MCC-305B MCC-306B	(B) Marketing & HRM International Business Digital Marketing Customer Relationship Management	100 100 100	4 4 4
  MCC-304C MCC-305A MCC-306C	(C) Banking & Insurance Management of Financial Institutions Financial Analysis and Modeling Insurance & Risk Management	100 100 100	4 4 4
  Total		600	24
  Semester- IV
  MCC-401	Direct Tax Law & Practice	100	4
  MCC-402	Goods & Service Tax	100	4
  MCC-403	Forensic Accounting & Audit	100	4
  MCC-404A MCC-405A MCC-406A	(A) Accounting &Finance Corporate Tax Planning Securities Analysis and Portfolio Management Derivatives and Risk Management	100 100 100	4 4 4
  MCC-404B MCC-405B MCC-406B	(B) Marketing & HRM Human Resource Planning & Development Organization Behavior Supply Chain Management & Logistics	100 100 100	4 4 4
  MCC-404C MCC-405C MCC-406C	(C) Banking & Insurance Banking Technology Financial Institutions & Market Data Science for Business	100 100 100	4 4 4
  Total		600	24
  Total		2400	96

  *The specialization will be offered only when at least 1/3rd of the students subject to a minimum of 10, opt for that particular specialization.

  Course Type	Paper X Credit	Total Credit
  Compulsory	8 x 4	72
  Elective	6 x 4	24
  Total		96