Bachelor of Commerce (BCom) – Norbuling Rigter College

The Bachelor of Commerce programme aims to provide strong academic knowledge and skills required to match the needs of growing industry and commerce. The programme 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 programme 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 programme 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
1	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
2	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
3	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	1^st Major Module	ECN202 Macroeconomics	BMS202 Statistics for Solving Business Problems
2	II	2^nd Major Module	BLT203 Taxation Law and Practice	HRM202 Organizational Behaviour and Culture
3	I	3^rd Major Module	ACT305 Management Accounting I	FIN304 Capital Budgeting
	I	4^th Major Module	ACT306 Corporate Reporting II	FIN305 Financial Risk Management
	II	5^th Major Module	ACT307 Audit and Assurance	FIN306 Investment Analysis and Portfolio Management
	II	6^th Major Module	ACT308 Management Accounting II/ ACT309 Public Sector Accounting	FIN307 Banking Concepts and Practice