B.Com. - Pssou

PANDIT SUNDARLAL SHARMA (OPEN) UNIVERSITY CHHATTISGARH
Ordinance No. 12
Bachelor of Commerce ( B.Com.)
(Under Section 27 (1) of the Chhattisgarh Act No. 26/2004)
1. Course Title
Bachelor of Commerce (B.Com.)
2. Duration of the course
Bachelor of Commerce course will be divided in three parts;
B.Com. Part – I
B.Com. Part – II
B.Com. Part – III
The maximum period allowed to complete B.Com. programme i.e. B.Com. Part- I.
B.Com. Part-Ii and B.Com. Part- III is 6 years.
If a student does not complete B.Com. programme during 6 years his/her
Admission/Registration should be treated cancelled and he/she has to go for
registration in B.Com. Part-I.
3. Eligibility for admission.
a. A candidate who has passed 10+2 examination of Chhattisgarh Board of
Secondary Education, Chhattisgarh or,
b. Any other equivalent examination of a Board or University recognized by Pt.
Sundarlal Sharma (Open) University Chhattisgarh or
c. Having passed Bachelor Preparatory Programme (B.P.P.) of this University or of
IGNOU, New Delhi.
d. A Candidate should be a resident of Chhattisgarh
4. Medium of Instruction.
English or Hindi language will be medium of Examination. however study material
to be supplied by the University will be in Hindi or English language as per
availability.
5. Structure of the Course: -
Course of B.Com. Part- I, II & III as below;
Deepak / Ordinance No. 12 / Page 1 of 4

B.Com. Part I
(A) Foundation Course (compulsory) ;
(i) Hindi language
(ii) English language
(iii) Environmental Studies (Only for III years)
(B) Compulsory Subjects/Papers;
Sub-groups – 1 (i) Financial Accounting and,
(ii) Business Mathematics
Sub-groups – 2 (i) Business Communication and
(ii) Business regulation frame work
Sub-groups – 3 (i) Business Environment and
(ii) Business Economics.
B.Com. Part II
(A) Foundation Course (compulsory) ;
(i) Hindi language
(ii) English language
(iii) Environmental Studies (Only for III years)
(B) Compulsory Subjects/Papers;
Sub-groups – 1 (i) Corporate Accounting and,
(ii) Cost Accounting
Sub-groups – 2 (i) Principle of business management and
(ii) Company Law
Sub-groups – 3 (i) Business Statistics and
(ii) Fundamentals of entrepreneurship
B.Com. Part III
(A) Foundation Course (compulsory) ;
(i) Hindi language
(ii) English language
(iii) Environmental Studies (Only for III years)
Deepak / Ordinance No. 12 / Page 2 of 4

(B) Compulsory Subjects/Papers;
1. Compulsory Core Course –
(i) Income Tax,
(ii) Indirect Tax
(iii) Management Accounting and
(iv) Auditing
2. Any one of the following optional;
Sub groups A-
(i) Fundamentals of Insurance
(ii) Money & Banking System Optional.
Sub groups B-
(i) Financial Management
(ii) Financial Marketing
6. Scheme of Examination:-
a. It will contain two parts;
(i) Assignments work and,
(ii) Term End Examination.
b. Assignment work will be in all the theory papers of optional subjects.
Foundation course will have no assignment work.
c. It will be essential for an examinee to submit Assignment Work Answer Books
of all the theory papers of optional subjects before filling up T.E.E. (Term End
Examination) examination form.
7. Scheme of Valuation of Scripts:-
There will be two type of answer books; Assignment Work Answer books and
Term-End-Examination Answer books.
a. Assignment Work answer books will have 30 marks in each paper and it will be
essential to obtain minimum 20 marks in each subject answer book (i e 33%)
b. Similarly answer books of T.E.E. (Term End Examination) will have 70 marks in
each, 23 marks minimum, in each, will have to be secured.
c. To pass in the examination, an examinee will have to obtain, 20 group in A.W.E.
and 46 marks, in T.E.E. in each subject i.e. 33% of the total marks.
Deepak / Ordinance No. 12 / Page 3 of 4

8. Provision of “Allowed to keep term” or ATKT :
a. If result of a student in B.A. part I is of ATKT. he/she may take admission in
B.Com. Part II.
b. He/She may be allowed to appear in Term-End-Examination of B.Com. Part-II,
simultaneously he/she to appear in the examination of ATKT. subject /papers of
B.Com. Part-I.
c. A Student is allowed to take admission in B.Com.. Part- III even if he gets ATKT in
B.Com. Part- II.
d. A Student is allowed two attempts to pass the ATKT subjects/papers of B.Com.
Part- I and Part-II.
e. If a student does not pass the ATKT subjects/papers in two attempts his / her
admission will be treated cancelled.
f. A student is allowed to appear in the examination of ATKT subject/papers of
B.Com. Part-III. He/she may be allowed two attempts to pass ATKT examination.
g. Kulpati mercy attempt may be granted to the student, who has not completed
maximum limit period of 6 years to complete B.Com. programme. He/she may
appear in ATKT exam of either B.Com. II or B.Com. III.
9. Determination of Division:-
On the basis of marks obtained in Part I, II & III;
First Division : On securing 60% or more marks of the grand total
marks.
Second Division : On securing less than 60% but not less than 45%
marks of the total marks.
Third Division : On securing less than 45% of the total marks but not
less than 33% marks of the total marks.
Any Candidate who fails to get minimum 33% marks will fail.
10. There is no provision of Revaluation, Retotalling or Display of valued answer book.
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(Approved by the Executive Council in its meeting held on 11 th March, 07 & revised
Academic Council 6 th meeting held on 03-05-2011)
Deepak / Ordinance No. 12 / Page 4 of 4