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.

Programme Structure:

BCom Programme (Major in Accounting/Finance)
Year Year Sem Modules
1 l MGT101
Introduction to the Business Environment
ACT101
Financial Accounting
BLT101
Legal Considerations in Business
BIM101
Introduction to Computers and Business Applications
LAN101
Grammar, Vocabulary and Phonology in context
ll BMS101
Business Mathematics
MGT102
Management Theory and Practices
ECN101
Microeconomics
DZG101
Dzongkha Communication
ACS101
Academic Skills
2 I FIN201
Fundamentals of Corporate Finance
ECN202
Macroeconomics
BMS202
Statistics for Solving Business Problems
1st Major Module GSE101
Analytical Skills
II ACT203
Cost Accounting
BLT203
Taxation Law and Practice
HRM202
Organizational Behaviour and Culture
2nd
Major Module
BLT204
Corporate Law/
EDP101 Entrepreneurship
3 I BMS303
Mathematics for Managerial Decisions
MGT307
Strategic Management
RES301
Research Methods in Business
3rd Major Module 4th Major Module
II MGT305
Fundamentals of Corporate Governance
RES302
Research Project
IBS301
International Business
5thMajor Module 6thMajor Module

List of Major Modules:

Year Sem Required Major Modules Accounting Finance
2 I 1st Major Module ECN202
Macroeconomics
BMS202
Statistics for Solving Business Problems
II 2nd  Major Module BLT203
Taxation Law and Practice
HRM202
Organizational Behaviour and Culture
3 I 3rd Major Module ACT305 Management Accounting I FIN304 Capital Budgeting
4th Major Module ACT306 Corporate Reporting II FIN305 Financial Risk Management
II 5th Major Module ACT307 Audit and Assurance FIN306 Investment Analysis and Portfolio Management
6th Major Module ACT308 Management Accounting II/ ACT309 Public Sector Accounting FIN307 Banking Concepts and Practice