Bachelor of Commerce (Finance & Accounting)

Bachelor of Commerce (BCom) Programme is a three-year degree with an additional (optional) yearlong honours programme by studying five additional modules and research a project. It is open to students from all three streams (Science, Arts and Commerce) after class 12. The programme will help the students learn various aspects of accounting the modern business world, with orientation in the two key functional areas of Accounting and Finance. The programme also prepares students for subsequent graduate studies to pursue and practice professional qualifications such as Chartered Accountant, Chartered Management Accountant, Chartered Financial Analyst, Cost and Management Accountant, Certified Public Accountant, etc. Further, it allows students to achieve the highest level of success in their professional careers.

Year 1: Common Foundation

First Semester

MGT101 Introduction to the Business Environment
ACT101 Financial Accounting
BLT101 Legal Considerations in Business
BIM101 Introduction to Computer and Business Applications
LAN101 Grammar, Vocabulary and Phonology in Context

Second Semester

BMS101 Business Mathematics
MGT102 Management Theory and Practice
ECN101 Microeconomics
DZG101 Dzongkha Communication
ACS101 Academic Skills

Year 2: Third Semester

FIN201 Fundamentals of Corporate Finance
BMS202 Statistics for Solving Business Problems
GSE101 Analytical Skills
ECN202 Macroeconomics
MAJOR 1: FIN202 Financial Markets and Services /ACT202 Intermediate Financial Accounting

Fourth Semester

ACT203 Cost Accounting
BLT203 Taxation Law and Practice
HRM202 Organizational Behaviour and Culture
BLT204 Corporate Law/EDP101 Entrepreneurship
MAJOR 2: FIN203 Working Capital Management /ACT204 Corporate Reporting I

Year 3: Fifth Semester

BMS303 Mathematics for Managerial Decisions
MGT307 Strategic Management
RES301 Research Methods in Business
MAJOR 3: FIN304 Capital Budgeting/ACT305-Management Accounting I
MAJOR 4: FIN305 Financial Risk Management/ACT306 Corporate Reporting II

Sixth Semester

MGT310 Fundamentals of Corporate Governance
IBS301 International Business
RES302 Business Project
MAJOR 5: FIN306 Investment Analysis & Portfolio Management/ACT307 Audit & Assurance
MAJOR 6: FIN307 Banking Concepts & Pratice/ACT308 Management Accounting II/ACT309 Public Sector Accountig