Bachelor of Commerce (B.Com)

The proposed and restructured Bachelor of Commerce External Degree Program as an integrated Programme incorporating disciplines in accounting, finance, economics, management, Information Technology, Business Mathematics & Statistics and business environment which is scheduled be commence August 2013 is initiated and parented by the Department of Commerce, Faculty of Management Studies and Commerce, and implemented through Center for Open and Distance Learning  (CODL), University of Jaffna, Sri Lanka.

The number of students sitting for the G.C.E. Advanced Level in Commerce Stream has steadily increased over the years. Consequently the annual intake to universities have also increased, but not adequate to handle the increased demand to the facility constraints.

Main reason for establishing of this B.Com- External Degree Program is to provide opportunities for those who qualified in G. C. E. (A/L) and those who posses adequate academic requirement for higher studies but did not get opportunities for pursuing a higher studies in Sri Lankan National University System. There is a huge demand from those who are working in state and private sector organizations.

The Vision of the Study Program (SP) is to offer a Global level B.Com degree with optimal blend of both academic and professional disciplines, which are suitable to the job market.

The Mission of the SP is to provide students with knowledge & skills in their chosen special fields of Commerce, to prepare students for entry-level positions in their chosen field and to stimulate to impart/ develop the right kind of values and attitude to function effectively in managerial/ administrative positions.

Objectives  of the Study Programme 
  • To impart the students latest and relevant knowledge from the field of management theory and practices
  • To provide the country a steady stream of competent human resources with necessary knowledge, skills, values and attitudes to occupy positions of management and administration in business, industry, public and private sectors.
  • Generate leadership skills suitable for managing their organization
  • Make effective planning and policy making managerial decisions such as planning, organizing, leading and control
Learning Outcomes  of the Study Programme
  • To develop through the series of learning sessions and prescribed readings of the theoretical and conceptual aspects of the Commerce and related field.
  • Combining theory and practice through case studies and field projects.
  • To enhance skills through the presentations and computer application.
  • To develop positive through experimental learning of case studies, group work, research and report writing the attitudes based set up can be done.
Duration and the Course load  of the Study Programme

 The duration of the programme is four academic years, with two semesters per academic year. Each semester will have a duration of a minimum of 20weeks. For each Course Unit there will be In-course assessments and an End-semester written examination. The results will be released semester wise.

 Student in the first year of study is required to take six Course Units in the first semester aggregating 16 credits including two credits each in Business Mathematics and Statistics and Business Communication-I. In the second semester too student is also required to take six Course Units aggregating 16 credits including two credits each in IT Applications in Business and Business Communication-II

In the second year onwards the student is required to take five Course Units aggregating 15 credits per semester. For the four year B.Com degree the total credit value of the course units shall be 122.

Mode of Conducting the Study Programme

Appropriate course modules will be made available to the prospective students at the beginning of each semester and the programme will be conducted on self study basis. This will be supplemented with fifteen hours of face to face contact sessions for each course unit. 

  • COURSE CONTENT
  • ADMISSION CRITERIA
  • EVALUATION PROCESS
  • FLEXIBLE STRUCTURE OF THE STUDY PROGRAMME
  • REQUIREMENT FOR THE AWARD OF B.COM FOUR YEAR (SPECIAL) DEGREE
  • AWARD OF CLASS

This Degree programme will consist of forty two course units inclusive of four foundation course units.

First in Commerce-First Semester

Course Code Title Credit Value
EX.COM 1131 Business Environment (45:03 Credits)
EX.COM 1132 Economic for Enterprises (45:03 Credits)
EX.COM 1133 Principles and Practice of Banking (45:03 Credits)
EX.COM 1134 Financial Accounting-I (45:03 Credits)
EX.COM 1125 Business Mathematics and Statistics (30:02 Credits)
EX.COM 1126 Business Communication-I (30:02 Credits)
Total (16 Credits)

First in Commerce-Second Semester

Course Code Title Credit Value
EX.COM 1231 Principles of Management (45:03 Credits)
EX.COM 1232 Financial Accounting-II (45:03 Credits)
EX.COM 1233 Corporate Law (45:03 Credits)
EX.COM 1234 Entrepreneurship Development (45:03 Credits)
EX.COM 1225 IT Applications in Business (30:02 Credits)
EX.COM 1226 Business Communication-II (30:02 Credits)
Total (16 Credits)

Second in Commerce-First Semester

Course Code Title Credit Value
EX.COM 2131 Cost Accounting and Business Finance (45:03 Credits)
EX.COM 2132 Organizations Management (45:03 Credits)
EX.COM 2133 Data Base Management (45:03 Credits)
EX.COM 2134 Accounting Theory and Standards (45:03 Credits)
EX.COM 2135 Marketing Management (45:03 Credits)
Total (15 Credits)

Second in Commerce-Second Semester

Course Code Title Credit Value
EX.COM 2231 Management Accounting (45:03 Credits)
EX.COM 2232 Strategic Business Management (45:03 Credits)
EX.COM 2233 Management Science (45:03 Credits)
EX.COM 2234 Advanced Financial Accounting (45:03 Credits)
EX.COM 2235 Economics Analysis for Business (45:03 Credits)
Total (15 Credits)

 

Third in Commerce-First Semester

Course Code Title Credit Value
EX.COM 3131 Operations Management (45:03 Credits)
EX.COM 3132 Computerized Accounting (45:03 Credits)
EX.COM 3133 Financial Reporting (45:03 Credits)
EX.COM 3134 Finance (45:03 Credits)
EX.COM 3135 Consumer Behavior (45:03 Credits)
Total (15 Credits)

Third in Commerce-Second Semester

Course Code Title Credit Value
EX.COM 3231 Research Methodology in Business (45:03 Credits)
EX.COM 3232 Strategic Management Accounting (45:03 Credits)
EX.COM 3233 Principles of Micro Finance (45:03 Credits)
EX.COM 3234 Managerial Communication and Interpersonal Skills. (45:03 Credits)
EX.COM 3235 Customer Relationship Management (45:03 Credits)
Total (15 Credits)

Fourth in Commerce-First Semester

Course Code Title Credit Value
EX.COM 4131 Auditing and Assurance (45:03 Credits)
EX.COM 4132 Strategic Financial Management (45:03 Credits)
EX.COM 4133 Human Resource Management (45:03 Credits)
EX.COM 4134 National Economy Management (45:03 Credits)
EX.COM 4135 Marketing of Services (45:03 Credits)
Total (15 Credits)

Fourth in Commerce-Second Semester

Course Code Title Credit Value
EX.COM 4231 Project Management (45:03 Credits)
EX.COM 4232 Taxation (45:03 Credits)
EX.COM 4233 Advanced Performance Management (45:03 Credits)
EX.COM 4234 Knowledge Management (45:03 Credits)
EX.COM 4235 Information Management (45:03 Credits)
Total (15 Credits)

FIRST IN COMMERCE COURSE

  1. Basic qualification for entry to an External Degree Programme (EDP) shall be three passes in one sitting at G.C.E.(A/L) in Commerce stream, Examination with a minimum aggregate mark / Z Score as determined by the UGC.
  2. UGC will issue minimum aggregate mark Z score on an annual basis. This Z score will be used to determine the eligibility of candidates to follow an external degree programme.
  • Each, University / Higher Educational Institution / Institute in concurrence with the U.G.C. shall determine and advertise G.C.E.(A/L) subject combinations for the respective EDP offered by the University. This information shall be published annually for the benefit of prospective applicants.
  1. The Following qualifications may be considered for eligibility to be enrolled in a study programme. However all such instances of applying alternative criteria should be adopted with the concurrence of the UGC.
  • Specialist Trained Teachers Certificate in Commerce of the Department of Education.

OR

  • Passes in the First and the second year Examinations prescribed for the Diploma in Commerce of the Sri Lankan Technical College.

OR

  • Passes in the First and the second year Examinations prescribed for the Diploma in Accountancy of the Sri Lanka Technical College,

OR

  • Diploma in Valuation of the Sri Lankan Technical College.

OR

  • Passes in parts I, II and III Examinations of the Institute of Cost and Management Accountants.

OR

  • Passes in the Intermediate Examination of the Institute of the Chartered Accountants.

OR

  • Passes in the Higher National Diploma in Accountancy (HNDA) of the Sri Lanka Institute of Advanced Technological (SLIAT).

OR

  • Passes in the Higher National Diploma in Business Studies (HNDBS) of the SLIAT.

OR

  • Passes in the Higher National Diploma in Management (HNDM) of the SLIAT.

OR

  • Associate Membership of the Chartered Institute of Secretaries, London.

OR

  • Associate Membership of the Certified Management Accountants (CMA) or Certified Public Accountants (CPA) or ACCA.

OR

  • Passes at the final Examination of the Institute of Bankers of Sri Lanka,

OR

  • Associate membership of the Institute of Bankers of London.

OR

  • National Certificate in Business Studies (two years course) of the Sri Lanka Technical College.

OR

  • Book-keepers Higher Certificate in Commerce of the Sri Lanka. Technical College or of polytechnic Institutes of the Ministry of Education.

OR

  • Higher Certificate in Library science and Documentary Services of the University of Kelaniva.

OR

  • Passes the Final Examination of Association of Accounting Technicians of Sri Lanka

OR

  • Book-keepers’ Higher certificate of London, Chamber- of Commerce.
  • Any other qualifications acceptable to the Senate of the University of Jaffna may be considered for eligibility to be enrolled in a study programme.

Exemption Criteria

A candidate, who obtained/passed any one of the following, will be exempted from First Examination in. Commerce and registered for the Degree.

  1. Diploma in Commerce or the Diploma in Accountancy of the Sri Lanka Technical College or the HNDA or HNDM or HNDBS awarded, by SLIAT.

OR

  1. Associate membership of the Institute of chartered accountants of the Institute of Cost and Management Accountants or CMA or CPA or ACCA.

OR

  1. First Examination in Commerce/Business Administration of the University of Jaffna.

OR

  1. First Examination in Business/Public Administration of the University of Sri Jawardenepura.

OR

  1. A Degree of a recognized University having offered Subject/s, which the External Examination Committee of the University of Jaffna may deem suffice to be exempted from the First Examination in Commerce and register for the Degree. ( Those who are applying under provision(5) above, should send the certificate indication the subjects passed, along with application)
  2. Any Student following a Degree programme in the Faculty of Management Studies & Commerce wishes to register as a external student shall be given the appropriate exemptions with the approval of the University Senate.

The candidates of B.Com Degree Programme shall be evaluated by continuous assessments and end of semester examinations. Continuous assessment shall carry 30 percent and the end semester examination carries remaining 70 percent of the marks.

End Semester Examinations and Continuous Evaluation

Each Course Unit requires a final end semester examination of three hours duration at the end of each semester. The duration of the examination may vary depending on the requirements for each Course Unit. Normally, they are of three- hour duration.

  • Each Course Unit shall carry a continuous evaluation component. The method of continuous evaluation may include tests / quizzes / case studies/ presentations/ group discussion/project reports. Continuous evaluation component shall carry 30 marks and two assignments out of which at least one assignment shall be conducted in the form of test during face to face contact sessions. Thirty Marks shall be divided equally among the assignments.
  • Continuous evaluation marks will be notified to the students within four weeks from the date of the particular evaluation.
  • The overall marks Scored for the continuous evaluation component (30 percent) should be notified to the students before the end semester examination.

Eligibility requirements to sit for an End Semester Examination

  • Students shall be admitted to the end semester examination of any course unit only if they have complied with the attendance requirement of 80 percent for the face to face sessions.
  • Failure to fulfill the attendance requirements of a course unit shall disqualify a candidate from sitting for the end semester examination of that course unit, but it shall be treated as an attempt. Such the candidate shall repeat that Course Unit.
  • A candidate shall be given a maximum of four attempts to complete a Course Unit within 07 academic years from registration.

Guidelines for the calculation of final marks for Course Units

  • End semester examination carries 70 percent of the final marks given to Course Unit
  • Continuous evaluation component carries 30 percent of the final marks given to any Course Unit.

Guidelines for the calculation of Grade Point Average.

The grade point average (GPA) is a numerical representation of a student’s overall academic achievement. The grade point average is the quotient obtained by dividing the total number of grade points earned by the total number of credits at the course units in which a student receives a “letter” grade.

 Grading Scale

 Student performance is graded depending on the marks obtained in respect of a Course Unit according to the following grading system. This ranges from A+ to E.

GPA TABLE HERE

Passing a Course Unit

A candidate shall be deemed to have passed in a Course Unit if he/she obtains at least an over-all, Grade “C” or above in that Course Unit, (End of Course Unit examination 70 percent and in Course assessment 30 percent)

Repeating end semester examination of a Course Unit

  • If a student obtained a grade less than “C” in a course unit or failed to fulfill the attendance requirement, he/she will be given an opportunity to sit for such examination when it is conducted during the next academic year.
  • If a student is absent for a course unit, he/she will be required to sit for such examination when it is conducted during the next academic year.
  • In the case of a repeat candidate or an absentee, marks obtained for continuous evaluations shall be carried forward for the next end – semester examination.

Releasing of Results – Faculty Examination Board

An examination board of the faculty shall be constituted for each Course Unit to finalize the results of the Course Unit. The Dean of the Faculty of Management Studies and Commerce shall be the Chairman of this board. The Heads of Departments of the faculty, all professors in the Faculty, Coordinator, Commerce Degree Programme, Coordinator, External Degree Programme and the first and second examiners of the Course Unit shall be members of the Board.

The Dean shall summon a meeting of the Examination Board whenever a Head of Department is ready to release the final results of the performance of the student in a particular Course Unit.

The grades obtained by the students in the end semester examination and the overall grades obtained by the students for that particular Course Unit shall be displayed by the [lead of the Department concerned after ratification by the Examination Board,

The Marks list giving the marks scored by the students in the in-Course Unit assessment (ICA) and the end semester examination, and the overall marks scored by the student for a Course Unit the overall grade awarded to the students by the Examination Board for that particular Course Unit shall be sent by the Coordinator, Commerce Degree Programme to the External Branch of the University at the time of displaying the grades oil the Notice Board. The Head of Department shall also send the detailed mark sheets of the end semester examination to the External Branch.

The Programme is structured in a flexible manner to suit the conveniences and requirements of the students.

If a student is unable to continue further or wishes to suspend the studies for any reason he will be awarded one of the following,

  1. Certificate in Commerce
  2. Diploma in Commerce
  3. Three year degree in Commerce

A student who fulfills the following requirements is deemed to have satisfied the conditions for the award of B.Com four year (Special) degree.

  • Appeared for examination for all course units which make Lip a total of 122 credits.
  • Obtained an overall GPA of not less than 2.00

Award of Class for B.Com four year degree

A student who has fulfilled the following conditions is deemed to have satisfied the requirements for the award of Class:

  • Fulfilled the conditions for the requirement for the Award of B.Com Degree.
  • Completed the degree within five academic years from the first academic year of registration, (Subject to concession approved by the University Senate).

And

  • Fulfilled the following additional requirements

First Class   – Obtains an overall GPA of 3.70 and above

Second Class (Upper Division)          – Obtains an overall CPA of 3.25 to 3.49

Second Class (Lower Division)         – Obtains an overall GPA of 3.00 to 3.24

 Award of Certificate in Commerce, Diploma in Commerce. and Three year Degree in Commerce

Whenever a student is Unable to fulfill the requirements to obtain a four year (special) degree, he/she may be awarded a Certificate/ Diploma/ Three year Degree in B.Com on request.

Award of Certificate in Commerce

A student who obtained an overall GPA of not less than 2.00 in Course Units which credit values aggregates not less than 30 is deemed to have satisfied the requirements for Certificate in Commerce:

Award of Diploma in Commerce

A student who obtained an overall GPA of not less than 2.00 in Course Units which credit values aggregates not less than 60 is deemed to have satisfied the requirements for Diploma in Commerce

A student shall be awarded Merit/ Distinction in Diploma Commerce

Distinction

To obtain a Distinction pass in Diploma in Commerce, in addition to the requirements for awarding Diploma, a student should have earned an overall GPA of 3.70 or above in all the Course Units for which he/she appeared for the examination, within four academic years from the first academic year of registration.

 Merit

To obtain a merit pass in the Diploma in Commerce, in addition to the requirements for awarding Diploma, a student should have earned an overall GPA < 3.70 and > = 3.30 in all the Course Unit for which he/she appeared for the examination, within four- academic years from the first academic year of registration.

 Award of three year Degree in Commerce

 A student who has obtained an overall GPA of not less than 2.00 in Course Units which credit values aggregates not less than 90 is deemed to have satisfied the requirements for three year Degree in Commerce

A student shall be awarded class in Three year degree

If he/ she gets GPA as given below in all the Course Unit for which he/she appeared for the examination, within four academic years from the first academic year of registration

First Class   – Obtains an overall GPA of 3.50 and above

Second Class (Upper Division)          – Obtains an overall CPA of 3.25 to 3.49

Second Class (Lower Division)         – Obtains an overall GPA of 3.00 to 3.24

Effective date of the degree 

The effective date of the degree shall be the date on which the student has satisfied all the requirements for the award.