Announcements
Bachelor of Commerce
The Bachelor of Commerce (B.Com) programme offered under the Choice Based Credit System (CBCS) and National Education Policy (NEP) 2020 framework of Utkal University is designed to provide students with a strong foundation in commerce, accounting, finance, taxation, business laws, and management practices. The programme integrates multidisciplinary learning, skill-based education, and industry exposure to prepare graduates for professional careers, entrepreneurship, and higher education.
Aligned with the NEP 2020 framework, the programme provides flexibility through multiple entry–exit options, multidisciplinary electives, and skill-based courses. The curriculum combines Core Commerce, Skill Enhancement, Value-Added Learning, Research Orientation, and Practical Exposure to ensure holistic development of learners.
Students graduate not only as commerce professionals, but as financially literate decision-makers, ethical business practitioners, and future business leaders.
Graduate Outcomes
The B.Com programme is designed to develop graduates who demonstrate the following attributes:
- Commerce & Finance Competence: Possess strong foundations in accounting, finance, taxation, business management, and commerce-related disciplines.
- Analytical & Decision-Making Skills: Demonstrate ability to analyze financial data, interpret business information, and make informed decisions.
- Industry-Ready Professionals: Equipped with practical knowledge in accounting software, taxation procedures, banking operations, and financial analysis.
- Effective Communicators: Exhibit strong written and oral communication skills necessary for professional and corporate environments.
- Ethical & Responsible Professionals: Uphold ethical practices, corporate governance standards, and financial responsibility.
- Multidisciplinary Learners: Integrate knowledge from economics, statistics, management, law, and technology.
- Entrepreneurial Mindset: Demonstrate business planning, risk-taking ability, and innovation for entrepreneurship and startups.
- Lifelong Learners: Continuously upgrade professional knowledge to adapt to evolving financial and business environments.
Learning Outcomes
Commerce Knowledge
Apply knowledge of computer science, programming, mathematics, and computing fundamentals to solve complex problems.
Financial Analysis
Identify, formulate, and analyze real-world problems using computational thinking and logical reasoning
Accounting & Taxation Skills
1. Design, develop, and implement software applications and systems that meet specified requirements with consideration for societal and environmental needs.
Modern Business Tools
Use appropriate modern tools, programming languages, frameworks, and technologies for software development and data analysis.
Individual & Team Work
1. Function effectively as an individual and as a member or leader in multidisciplinary teams.
Ethics & Corporate Responsibility
Understand and apply ethical principles, cyber ethics, and professional responsibilities in computing practices
Environment & Sustainability
1. Analyze the impact of computing solutions on society and environment, and promote sustainable and responsible use of technology.
Communication Skills
Communicate effectively with technical and non-technical stakeholders through reports, presentations, and documentation.
Life-long Learning
Recognize the need for continuous learning and adapt to rapidly changing technologies and industry trends
Project & Business Management
1. Apply project management principles, time management, and organizational skills in software development and IT projects.
Innovation & Entrepreneurship
Demonstrate entrepreneurial mindset and innovation skills to develop technology-driven solutions and startups.
Data Handling & Analytical Skills
1. Analyze data using statistical and computational tools to support decision-making and problem-solving.
From Balance Sheets to Business Strategy, Preparing Leaders in Commerce.
Programme Structure
To fulfill the requirements of the Bachelor of Commerce programme, students must complete a total of 126 credits (as per NEP structure).
Program Architecture For B.Com - 03 Yrs Program
Core Subjects
Ability Enhancement Courses (AEC)
Multi Disciplinary Elective Courses (MDC)
Value Added Courses (VAC)
Skill Enhancement Courses (SEC)
Discipline Specific Elective (DSE)
Total
Program Architecture For B.Com (Hons.) – 04 Yrs Program
Core Subjects
Ability Enhancement Courses (AEC)
Multi Disciplinary Elective Courses (MDC)
Value Added Courses (VAC)
Skill Enhancement Courses (SEC)
Discipline Specific Elective (DSE)
Total
Program Architecture For B.Com (Hons.) with Research 04 Yrs Program
Specializations
1.Accounting & Finance
This specialization focuses on advanced accounting practices, financial management, and corporate finance.
Key Learning Areas
- Advanced Financial Accounting
- Corporate Finance
- Investment Management
- Financial Statement Analysis
- Financial Markets
2.Banking & Insurance
This specialization prepares students for careers in banking, insurance, and financial institutions.
Key Learning Areas
- Banking Operations
- Insurance Principles
- Risk Management
- Financial Services
3.Taxation
This specialization focuses on direct and indirect taxation systems.
Key Learning Areas
- Income Tax Law & Practice
- Goods and Services Tax (GST)
- Tax Planning
- E-Filing Procedures
- Corporate Taxation
4.Marketing & Entrepreneurship
This specialization emphasizes business development, marketing strategy, and entrepreneurship.
Key Learning Areas
- Marketing Management
- Consumer Behaviour
- Digital Marketing
- Business Planning
- Entrepreneurship Development
Project
This is where learning is tested, applied, and proven. Through structured projects, students engage with real business scenarios, build analytical depth, and demonstrate their ability to translate knowledge into meaningful outcomes.
Capstone Project I
Students undertake self-directed projects aligned with their area of interest, enabling them to build a professional portfolio. These projects develop research orientation, teamwork, and the ability to apply frameworks and business models to real-world challenges.
Capstone Project II
The program culminates in a capstone project where students work on real industry problems. This involves research, analysis, and solution development, followed by a detailed report and presentation—demonstrating their readiness for professional environments.
Dissertation
An independent research study that develops analytical depth, critical thinking, and the ability to generate evidence-based insights.