Bachelor of Commerce (BCom)
Build strong foundations in accounting, finance, and business strategy for successful global careers.
The Bachelor of Commerce (BCom) programme is designed to equip graduates with the knowledge and technical skills necessary to thrive in the modern business world, with a focus on two key functional areas: Accounting and Finance. Drawing inspiration from both historical and current industry practices, the programme addresses the evolving needs of human resource development in domestic and international markets.
With its expanded depth and options for majors in Accounting and Finance, the programme not only prepares students for successful professional careers but also establishes a strong foundation for further postgraduate studies. Graduates of the Bachelor of Commerce programme will possess the expertise required to pursue and excel in professional qualifications such as Chartered Accountant (CA), Chartered Management Accountant (CMA), Chartered Financial Analyst (CFA), Cost and Management Accountant (CMA), and Certified Public Accountant (CPA).
| Year | Semester | Module 1 | Module 2 | Module 3 | Module 4 | Module 5 |
|---|---|---|---|---|---|---|
| 1 | I | ACT101 Principles of Financial Accounting | MGT101 Principles of Management | BMS101 Business Mathematics | EAP101 Intermediate English for Academic Purposes | BIM101 Introduction to Computer and Business Applications |
| II | BMS102 Introductory Business Statistics | BLT101 Legal Framework in Business | HRM101 Foundations of Human Resource Management | DZG101 རྦྱོང་ཁ་བརྡ་དྦྱོན་སྦྱོད་ལེན། Dzongkha Communication | EAP102 Upper-Intermediate English for Academic Purposes | |
| 2 | I | ECN101 Microeconomics | MKT201 Principles of Marketing | FIN201 Fundamentals of Corporate Finance | EDP101 Entrepreneurship | GSE101 Analytical |
| II | ECN202 Macroeconomics | BIM202 Management Information System | MGT202 Production and Operations Management | HRM202 Organisational Behaviour | 1st Major Module | |
| 3 | I | Taxation Law & Practice | HRM304 Business Negotiation | IBS301 International Business | Elective 1 | 2nd Major Module |
| II | RES301 Research Methods in Business | MGT303 Strategy and Business Decision | Elective 2 | 3rd Major Module | 4th Major Module | |
| 4 | I | RES302 Research Project | BMS404 Operation Research | Elective 3 | 5th Major Module | 6th Major Module |
| II | BRP401 Business Project | MGT404 Governance, Ethics, and Sustainability | Elective 4 | 7th Major Module | 8th Major Module |
Major Modules
| Year | Semester | Required Major Modules | Accounting | Finance |
|---|---|---|---|---|
| 2 | II | 1st Major Module | ACT202 Advanced Financial Accounting | FIN202 Financial Markets and Institutions |
| 3 | I | 2nd Major Module | ACT303 Financial Reporting-I | FIN303 Working Capital Management |
| II | 3rd Major Module | ACT305 Financial Reporting-II | FIN304 Financial Derivatives | |
| II | 4th Major Module | ACT306 Management Accounting | FIN305 Capital Budgeting | |
| 4 | I | 5th Major Module | ACT407 Accounting for Business Combinations | FIN406 Security Analysis and Portfolio Management |
| I | 6th Major Module | ACT408 Strategic Cost Management | FIN407 Digital Finance | |
| II | 7th Major Module | ACT409 Auditing and Assurance | FIN408 Project Finance | |
| II | 8th Major Module | ACT410 Computerised Accounting and Its Application | FIN409 Sustainable Finance |
List of Electives
| Year | Semester | Electives | Module option 1 | Module option 2 | Module option 3 |
|---|---|---|---|---|---|
| 3 | I | Elective I | HRM306 Human Capital Management | PST102 Government and Politics in Bhutan | LAN204 The Art of Creative Writing |
| II | Elective II | HRM307 Performance Management | PAD307 Introduction to Public Policy Processes | GPD203 Foreign Policy | |
| 4 | I | Elective III | PAD204 GNH: A Holistic Approach to Development | RIG101 ཕྲད་རྣམ་དབྱེ། | DOE202 Poverty and Development |
| II | Elective IV | TRP201 Introduction to Translation | GPD305 Contemporary World Politics | RIG104 རྫོང་ཁ་བརྡ་སྦྱོར། |
Graduates of this programme are expected to acquire not only a grounding within the field of business (subject-specific skills) but will also gain competency in the following skill areas: academic and cognitive skills, professional and career-oriented skills, personal development and life skills, and interpersonal and communication skills. These four skill sets are the foundation of this program, supported by aligned teaching, learning, and assessment methods.
Academic and Cognitive Skills
- Understand various costs and management accounting information to make informed business decisions.
- Analyse financial data to enable them to strategise effectively.
- Able to prepare and analyse financial statements in accordance with BAS/IFRS.
- Use various financial tools to estimate and plan working capital for the businesses.
- Apply financial tools to manage risks to make informed decisions and overcome potential financial losses.
- Evaluate risk and return by analysing investments and portfolio management.
- Assist the business in balancing debt and equity financing by determining capital structures.
- Comprehend various provisions of the taxation policies to determine taxable income and liabilities for different taxpayers.
- Assess how environmental factors influence business operations.
Professional and Career-oriented Skills
- Prepare, analyse and interpret financial statements in accordance with accounting standards.
- Analyse costs, prepare budgets and extract insights to help in strategic planning and performance management.
- Compute tax liabilities and engage in tax planning as per the recurrent taxation policies.
- Evaluate investment opportunities and manage financial resources effectively.
- Identify potential financial risks and recommend/suggest strategies to resolve them.
- Apply principles of auditing to assess financial records and compliance with regulations.
Personal Development and Life Skills
- Make informed decisions by analysing trends, assessing risks and evaluating financial performance data.
- Communicate complex financial information clearly to stakeholders.
- Cultivate strong attention to detail in accounting and finance to minimise errors and ensure financial data integrity.
- Maintain positive relationships through effective negotiations that can benefit organisations.
- Develop effective solutions to address small to complex challenges in accounting and finance.
- Adapt to changing trends in technologies, regulations and market situations.
Interpersonal and Communication Skills
- Develop interpersonal skills to promote the ability to work well in teams that can foster a collaborative work environment.
- Exhibit strong communication skills through writing, presentation and discussions in the field of accounting and finance.
- Communicate complex information in a manner that is easily understood.
The Bachelor of Commerce programme will produce graduates specialising in Finance and Accounting. In addition to fostering the development and enhancement of fundamental skills demanded by employers, the programme offers in-depth knowledge within specific majors. Furthermore, it introduces improved teaching and learning approaches tailored to different modules.
With these advancements, graduates are expected to be well-prepared and competent for general career opportunities within the Royal Civil Service Commission (RCSC). More specifically, they will have a higher likelihood and a competitive advantage in securing
positions within financial services and corporations compared to graduates from other programmes and universities.
Moreover, a demand analysis of the job market highlights the sustained and growing need for graduates of the BCom programme, both now and in the future. The expansion of corporate and private institutions in the country serves as a clear indicator of the increasing demand for professionals specialising in Finance and Accounting. Similarly, the emphasis on small and medium enterprises (SMEs) in Bhutan underscores the necessity for human resources capable of appraising market conditions and responding swiftly.
Additionally, graduates will be qualified to pursue professional qualifications such as Chartered Accountant (CA) and Chartered Management Accountant (CMA). They may also consider a teaching career in business and management studies. Collectively, these factors make the Bachelor of Commerce programme a highly competitive and sought-after choice for university students in Bhutan.
To promote student-centred learning and develop essential skills, including academic, cognitive, professional, career-oriented, personal, and interpersonal communication skills, the curriculum integrates diverse and innovative assessment methods that emphasise active engagement. This approach promotes self-directed learning and interactive classroom experiences. A core feature of the revised programme is the shift towards formative, continuous assessment supported by timely and constructive feedback. Assessment tools such as project work, case studies, role-plays, panel discussions, infographic reports, reflective writing, class participation, and presentations are strategically embedded within modules to cultivate essential academic, cognitive, personal, and professional competencies, including communication and career-oriented skills.
This multidimensional approach not only enhances students’ critical thinking and practical application of knowledge but also encourages continuous intellectual growth and collaboration. By assigning significant weight to continuous assessments, the programme
ensures a dynamic and experiential learning process aligned with the evolving needs of learners. Nonetheless, to uphold academic rigour, students are still required to independently undertake and pass semester-end examinations, which remain a distinct component of the overall assessment framework.
The Programme also emphasises the development of higher-level thinking as indicated by Bloom’s Taxonomy, in addition to the development of skills.
- Outcome-Based Classroom Teaching
Classroom sessions are aligned with clearly defined learning outcomes, ensuring that both content delivery and classroom activities are purposeful. Teachers facilitate structured learning experiences where student participation is actively encouraged and evaluated. This shift from teacher-centric to learner-centric engagement supports deeper understanding, critical analysis, and application of knowledge. - Continuous Formative Assessment with Feedback
Ongoing assessment strategies are used to monitor student progress and guide improvement. Tools such as presentations, reflective writing, infographic reports, and class participation enable students to demonstrate learning in diverse formats. Constructive feedback ensures students are aware of their strengths and areas for development throughout the semester. - Technology-Enhanced Learning
Learning is supported through digital platforms and resources, enabling blended learning opportunities. Online discussions, digital submissions, and multimedia content delivery ensure flexibility and accessibility while also developing digital literacy. - Self-Directed and Independent Learning
Students are encouraged to take ownership of their learning through guided independent study, research assignments, and reflective tasks. This approach cultivates lifelong learning habits, autonomy, and the ability to think critically and learn beyond the classroom. - Continuous Formative Assessment with Feedback
Ongoing assessment strategies are used to monitor student progress and guide improvement. Tools such as presentations, reflective writing, infographic reports, and class participation enable students to demonstrate learning in diverse formats. Constructive
feedback ensures students are aware of their strengths and areas for development throughout the semester. - Experiential and Project-Based Learning
Modules incorporate real-world tasks such as projects, case studies, and fieldwork, which allow students to apply theoretical knowledge to practical situations. This hands-on approach not only enhances the relevance of learning but also develops students’ research, planning, execution, and reflective skills. - Group work moderation
Most modules incorporate group work components, which can present challenges such as free-riding and a lack of teamwork skills. The group work assessments will include both collective group marks and individually-assessed sub-components to ensure fairness and accountability.