B.Com

Hi.

1st semester of the B.Com (Bachelor of Commerce) programme at Utkal University, Bhubaneswar — which follows the CBCS (Choice Based Credit System) used across its affiliated colleges and distance education units: 

 Duration & Structure

• Programme: B.Com (Bachelor of Commerce)

• University: Utkal University, Bhubaneswar (affiliating university for many colleges)

• Duration: 3 years (6 semesters) under CBCS 

The course combines core commerce subjects, ability enhancement courses, and electives to give you a broad foundation in business and commerce. The semester system lets you take credits each term that count toward your final degree. 

 1st Semester Major Subjects

In the first semester, the core subjects typically include:

1. Environmental Science – Understanding environmental issues and sustainability.

2. Financial Accounting – Basic concepts and procedures of accounting.

3. Business Law – Introduction to legal environment of business.

4. Micro Economics – Fundamentals of economic theory and market functioning. 

These subjects help build your accounting, legal, economic, and environmental awareness, which are essential foundations for higher commerce studies. 

 Credit System & Evaluation

• The B.Com programme follows CBCS, meaning:
   Each paper carries specific credits.
   You earn credits by passing semester exams.
   There are usually internal assessments + end‑semester university exams. 

• Internal assessment could include:
  • Assignments
  • Attendance
  • Class tests

• External assessment is conducted by Utkal University through semester exams. 

 How It Fits in the Degree

The 1st semester is building the base for your commerce education. Later semesters expand into subjects like Business Taxation, Corporate Accounting, Business Communication, Cost Accounting, Auditing, Management, etc. (though exact titles vary by college).

You also get to choose electives and skill enhancement courses in future semesters under the CBCS model. 

Where You Might Study It

Utkal University's B.Com programme is offered in:
Affiliated colleges (regular mode) under Utkal University
Distance education unit (DDCE) — if you prefer correspondence mode.

For example, the distance B.Com syllabus for both Honours and Pass streams follows the same core papers (Environmental Science, Financial Accounting, Business Law, Micro Economics) in Semester 1.