Bachelor of Commerce (BCom) – Norbuling Rigter College

Aims of the programme:

The Bachelor of Commerce (BCom) programme is designed to equip graduates with the knowledge and technical skills required to understand and engage effectively in the modern business environment, with a focus on the key functional areas of Accounting and Finance. The programme emphasises the development of essential soft skills to support effective performance in both personal and professional contexts within organisations and the wider community.

The curriculum integrates lessons from past and current industry practices while addressing the evolving demands for human resource development in domestic and international markets. With enhanced depth and specialised options in Accounting and Finance, the programme also prepares students for advanced graduate studies and positions them for success in their professional careers

BCom graduates will gain the competencies necessary to pursue professional qualifications such as Chartered Accountant (CA), Chartered Management Accountant (CIMA), Chartered Financial Analyst (CFA), Cost and Management Accountant (CMA), Certified Public Accountant (CPA), and related certifications.

Programme Structure:

BCom (Accounting and Finance)
Year	Year	Sem	Modules
1	l	ACT101 Financial Accounting	MGT101 Principles of Management	BMS101 Business Mathematics	EAP101 Intermediate English for Academic Purposes	BIM101 Introduction to Computer and Business
1	ll	BMS102 Introductory Business Statistics	BLT101 Legal Framework in Business	HRM101 Foundations of Human Resource Management	DZG101 རྫོང་ཁ་བརྡ་དོན་སྤྲོད་ལེན། Dzongkha Communication	EAP102 Upper-Intermediate English for Academic Purposes
2	I	ECN101 Microeconomics	MKT201 Principles of Marketing	FIN201 Fundamentals of Corporate Finance	EDP101 Basic of Entrepreneurship	GSE101 Analytical Skills
2	II	1^st Major Module	HRM202 Organisational Behaviour	ECN202 Macroeconomics	BIM202 Management Information System	BLT204 Corporate Law
3	I	2^nd Major Module	Elective Module 1	BLT303 Taxation Law & Practice	HRM304 Business Negotiation	ACT304 Cost Accounting
3	II	3^rd Major Module	4^th Major Module	Elective Module 2	RES301 Research Methods in Business	BMS303 Business Statistics
4	I	5^th Major Module	6^th Major Module	Elective Module 3	RES302 Research Project	BMS404 Operation Research
4	II	7^th Major Module	8^th Major Module	Elective Module 4	MGT404 Governance, Ethics, and Sustainability	BRP401 Business Project

List of Major Modules:

Year	Sem	Required Major Modules	Accounting	Finance
2	II	1^st Major Module	ACT202 Advanced Financial Accounting	FIN202 Financial Markets and Institutions
3	I	2^nd Major	ACT303 Financial Reporting- I	FIN303 Working Capital Management
	II	3^rd Major	ACT305 Financial Reporting -II	FIN304 Financial Derivatives
	II	4^th Major	ACT306 Management Accounting	FIN305 Capital Budgeting
4	I	5^th Major	ACT407 Accounting for Business Combinations	FIN406 Securities Analysis & Portfolio Management
	II	6^th Major	ACT408 Strategic Cost Management	FIN408 Project Finance
	II	7^th Major	ACT409 Auditing and Assurance	FIN408 Project Finance
	II	8^th Major	ACT410 Financial and Investment Planning	FIN409 Sustainable Finance