Bachelor of Commerce (BCom)

The Bachelor of Commerce program aims to provide strong academic knowledge and skills required to match the needs of growing industry and commerce. The program provides a strong theoretical foundation for those who wish to pursue higher studies in professional and advanced post graduate courses such as Chartered Accountant, MBA, and MCom. The BCom program is preferable to other business based courses due to its strong academic knowledge-base, an essential requirement for effective analysis and evaluation of business and economic situations. The Bachelor of Commerce program will provide students with background skills and knowledge in various specialized areas of business, as well as in language, writing and other communication skills, IT and other life skills as team work, public speaking and personality development. Bachelor of Commerce programs prepare students for a wide range of professional and/or management level careers in business or the public sector. BCom graduates are considered to be tomorrow’s leaders in the world of business and government.

Curriculum Map

Year Sem Modules
1 l MGT101
Business & its Environment
ECO101 Microeconomics BMS101
ACS101 Academic Skills
ll BIM101 Introduction to Computers & Business Applications MGT102
Management Theory &Practices
BMS102 Business
BLT101 Foundation to Legal Framework DZG101 Dzongkha
2 I BIM202 Introduction to Database Management Systems FIN201 Introduction to Corporate Finance & Financial Management MKT201 Principles of Marketing HRM201 Fundamentals of HRM 1st Required Major Module
II ACT206 Cost Accounting ECO202  Macroeconomics BMS203 Business Statistics- ll EDP201 Theory & Practice of Entrepreneurship 2nd Required Major Module
3 I IBS301 International Business RES301 Research Methods in Business BLT303 Taxation Law and Practice MGT304 Strategic Management 3rd Required Major Module
II 4th Required Major Module 1 Elective Related to Major 2 General Electives RES302 Project Work on Major


Required Major Modules for BCom

BCom (Accounting) BCom (Finance)
1. ACT204 Intermediate Financial Accounting 1. FIN202 Financial Markets and Services
2. ACT205 Corporate Accounting 2. FIN203 Working Capital Management
3. ACT307 Management Accounting 3. FIN304 Financial Risk Management
4. ACT308 Computerized Accounting 4. FIN305 Investment Analysis


Electives Related to Major for BCom

BCom (Accounting) BCom (Finance)
1. ACT309 Auditing 1. BNS301 Banking Concepts and Practices
2. BLT202 Corporate Law 2. BLT202 Corporate Law
3. ACT310 Government Accounting 3. BNS302 Principles of Insurance
4. BLT305 Business Tax Planning 4. ACT308 Computerized Accounting
5. ACT310 Government Accounting