Bachelor of Studies in Commerce
The Bachelor of Studies in Commerce (BS Commerce) is a four-year undergraduate program that prepares students to excel in the dynamic and evolving world of business and finance. It offers a strong foundation in key areas such as accounting, finance, marketing, management, economics, and business law, equipping students with the knowledge and competencies required to understand and manage commercial activities in both local and global contexts. The program focuses on developing well-rounded business professionals who can think critically, act ethically, and lead effectively in diverse organizational settings. Through a combination of theoretical grounding and hands-on learning experiences, students are encouraged to explore the interconnections among business disciplines, understand market dynamics, and apply problem-solving and analytical skills to real-world commercial challenges. Graduates emerge as capable professionals, ready to contribute to corporate, entrepreneurial, and public sector environments, and are well-prepared for further academic pursuits or professional certifications in commerce and related fields.
Program Description
The BS Commerce program is structured to provide students with a comprehensive understanding of contemporary business practices and the analytical tools required for informed decision-making. The curriculum integrates core courses in commerce with specialized electives and interdisciplinary modules to ensure both depth and breadth of learning. Students engage in experiential and applied learning through case studies, simulations, internships, research projects, and capstone courses that bridge academic theory with business practice. Emphasis is placed on cultivating analytical reasoning, ethical judgment, leadership skills, and a global outlook— qualities essential for success in today’s competitive commercial environment. The program’s design aligns with national academic standards and industry expectations, ensuring graduates are equipped for careers in accounting, auditing, finance, marketing, corporate governance, entrepreneurship, and business management. It also provides an academic pathway for advanced studies and globally recognized professional qualifications such as CA, ACCA, CMA, CFA, and MBA.
Program Vision
The vision of the program is to produce premium quality commerce graduates in the country who will bring substantial positive change in the commerce, trade and industry to compete in the global market.
Program Mission
The program aims to provide a rigorous and market-relevant commerce knowledge, local and global trade, ecommerce solutions, and contemporary challenges in industries in Pakistan. It will Further develop students’ analytical and critical thinking, and ethical decision-making skills, empowering them to lead in finance, management, and entrepreneurial roles. Thus, the program will contribute to the intellectual capital by preparing graduates for advanced academic study, professional certification, and socially responsible business careers.
Programme Educational Objectives (PEO)
Upon successful completion of the BS Commerce programme, graduates will be able to:
- Knowledge of Commerce: Demonstrate a solid grasp of foundational commerce disciplines—including accounting, finance, trade, business law and economics.
- Analytical Skills: Develop analytical and quantitative skills to interpret business data, evaluate business problems, and propose effective solutions.
- Communication Skills: Exhibit proficiency in written and verbal communication through modern tools and technology.
- Teamwork: Collaborate in diverse team-based environments.
- Ethical and Social Responsibility: Apply ethical reasoning and professional integrity in business decision‐making, considering social responsibility and sustainability in local and global contexts.
Program Learning Outcomes (PLOs)
On completion of the programme, students will be able to:
- Demonstrate comprehensive understanding of key concepts, theories and best practices in commerce to analyze and respond to commerce-related challenges and opportunities in diverse organizational, financial and economic contexts.
- Apply theories, research methods and emerging technologies to address contemporary issues in commerce, contributing to informed decision making, ethical practices and sustainability in both local and global business environments.
- Communicate commerce knowledge effectively to facilitate policy, strategy and foster stakeholder engagement (including teams, clients, regulators)
- Lead teams, manage resources, and execute business‐oriented projects in dynamic, cross‐cultural business environments.
- Undertake independent learning, research, and continuous professional development to adapt to evolving business landscapes.
PLOS and PEOs Mapping
| PLOs | Commerce Knowledge | Analytical Skills | Communication | Team Work | Ethical Reasoning |
| 1. Demonstrate comprehensive understanding of key concepts, theories and best practices in commerce to analyze and respond to commerce-related challenges and opportunities in diverse organizational, financial and economic contexts. | X | X | |||
| 2. Apply theories, research methods and emerging technologies to address contemporary issues in commerce, contributing to informed decision making, ethical practices and sustainability in both local and global business environments. | X | X | X | X | |
| 3. Communicate commerce knowledge effectively to facilitate policy, strategy and foster stakeholder engagement. | X | X | |||
| 4. Lead teams, manage resources and execute business‐ oriented projects in dynamic and cross‐cultural business environments. | X | X | |||
| 5. Undertake independent learning, research, and continuous professional development to adapt to evolving business landscapes. | X | X |
Eligibility & Admission Criteria
- Eligibility Criteria: Pass the Higher Secondary School Certificate (involving 12 years of schooling) or an IBCC equivalent qualification in any group with minimum 45%.
- Admission Criteria: Merit list will be prepared through (i) Aptitude test (50%), (ii) Matric Marks (10%), (iii) Intermediate Marks (10%); and (iv) Interview (30%).
Proposed Institutes for Certifications
- National Institute of Banking and Finance (NIBAF)
- Institute of Financial Markets of Pakistan (IFMP)
- The Institute of Bankers Pakistan (IBP)
- Institute of Corporate and Taxation (ICT)
- Institute of Certified Internal Auditors (ICIA)
Degree Award Requirements
The following minimum requirements are prescribed for the award of Bachelor of Studies in Commerce:
- A minimum of 136 credit hours as prescribed in scheme of studies must be
- CGPA must not be below 2.00 / 4.00 at the time of completion of the degree
- The minimum duration to complete the degree is 8 regular semesters spread over 4
- Completed all other requirements set by the
Pathway for Graduates with Associate Degree
- Candidates who have completed Associate Degree in Commerce are allowed admission in the fifth semester of the Bachelor of Studies in Commerce with or without any deficiency course up to a maximum of 18 credit hours as determined by In case where the deficiency courses are of more than 18 credit hours, the university may decide not to offer admission in accordance with its screening, admission and merit calculation criteria as approved by the statutory bodies.
- Students having completed Associate Degree in any discipline related to the field of Commerce shall be required to complete deficiency courses up to a maximum 18 credit hours in a bridging semester as determined by the department on case-to case basis. Relevance of prior qualification in this regard may also be determined by the concerned university / department. In case where the deficiency courses are or more than 18 credit hours, the university concerned may decide not to offer admission in accordance with its screening, admission and merit calculation criteria approved by its statutory bodies.
- The minimum eligibility for admission in the fifth semester in the above cases is 00 / 4.00 CGPA in the prior qualification i.e., Associate Degree.
Pathway for Graduates with Conventional BA / BSc / Equivalent Degree Programs
- Students having completed two-year conventional BA / BSc / equivalent degree programs are allowed admission in the fifth semester of Bachelor of Studies in Commerce in which case, such students shall be required to complete deficiency courses up to a maximum of 21 credit hours through a bridging semester.
- The minimum eligibility for admission in the fifth semester in this case is 45% cumulative score in the prior qualification i.e., two-year conventional BA / BSc / equivalent degree
Key Features of the Programme
- Multidisciplinary Curriculum – Beyond traditional commerce subjects, students engage with supporting studies in social sciences, humanities and ethics, thereby enhancing their holistic understanding of business in society.
- Practical and Experiential Learning – The programme incorporates internships (industry attachments), capstone/major projects, case‐studies and site-visits so students acquire hands-on exposure to real business environments.
- Specialization Options – While the generic degree is titled “BS Commerce”, students may select elective clusters in specializations (e.g., Accounting, Audit, Ecommerce etc.) and receive a customized title if all electives are within that domain.
- Global Perspective and Digital Readiness – Students are exposed to international business contexts, emerging technology in business (e-commerce, digital marketing, fintech) and strategic thinking for global competitiveness.
- Ethical & Sustainable Business Practices – Embedded in the curriculum is the principle of responsible business, corporate governance, sustainability and social accountability.
Career Pathways
Graduates of the BS Commerce program can pursue diverse career opportunities across business, finance, trade, and management sectors, including:
- Trade and commerce sectors, including import–export, logistics, and supply chain management firms
- Financial analyst, business analyst, or investment advisor roles in corporate and financial institutions
- Audit associate, tax consultant, or accounting executive in audit firms and professional services organizations
- Corporate finance officer, banking operations manager, or credit analyst in banks and financial institutions
- Marketing executive, brand manager, sales strategist, or digital marketing specialist in marketing and advertising firms
- Corporate governance officer, risk management associate, or compliance coordinator in public and private enterprises
- Human resource and administrative officer in corporate and non-profit organizations
- Entrepreneur or small business owner, developing innovative business ventures and startups
- E-commerce and retail management professional, specializing in online business operations
- Public sector and regulatory roles, including positions in taxation, revenue, and commerce departments
- Research associate or academic career in commerce, business, and economics discipline further education and professional certifications, such as CA, ACCA, CMA, CFA, or MBA for career advancement.
Program Details & Curriculum
The Bachelor of Studies in Commerce comprises of 136 credit hours including 15 general education courses (34), 21 Compulsory courses (63), 7 mandatory courses (21), 4 allied or interdisciplinary courses (12), 7 elective courses (21), and one internship (3), and one capstone project (3).
Program Duration
Total Credit Hours
Credit Hours
136 (49 Courses)
| Total Credit Hours | 136 (49 courses) | ||||
| General Education | 34 credit hours (15 courses) | ||||
| Major | a) Compulsory | 63 credit hours (21 courses) | |||
| b) Mandatory Electives | 21 credit hours (7 courses) | ||||
| Total Major Requirement | 84 credit hours (28 courses) | ||||
| Interdisciplinary / Allied Courses | 12 credit hours (4 courses) | ||||
| Supervised Internship | 3 credit hours (1 course) | ||||
| Capstone Project | 3 credit hours (1 course) | ||||
| Program Duration | Minimum: 4 Years and Maximum: 6 Years | ||||
| Semester Duration | 16-18 weeks for regular semesters | ||||
| Course Load (per semester) | 15-18 credit hours for regular semesters | ||||
| Theory and Lab hours | 1 credit hour of theory = 1 contact hour 1 credit hour of lab = 3 contact hours | ||||
| Eligibility Requirement | Pass the Higher Secondary School Certificate (involving 12 years of schooling) or an IBCC equivalent qualification in any group. | ||||
| S # | COURSE CODES | CLASS | COURSE TITLE | CREDI T HOUR S | PRE-REQ |
| SEMESTER 1 | |||||
| 1 | COM112 | MAJOR | INTRODUCTION TO COMMERCE | 3+0 | |
| 2 | ACT116 | MAJOR | FUNDAMENTALS OF ACCOUNTING | 3+0 | |
| 3 | MAT102 | GEN ED | INTRODUCTION TO MATHEMATICS | 3+0 | |
| 4 | HUM111 | GEN ED | FUNCTIONAL ENGLISH | 3+0 | |
| 5 | CSC108 | GEN ED | APPLICATIONS OF ICT | 2+1 | |
| 6 | GEN111 | GEN ED | UNDERSTANDING OF HOLY QURAN-I | 0+1 | |
| 14+2 | |||||
| SEMESTER 2 | |||||
| 1 | ECO211 | MAJOR | BUSINESS ECONOMICS | 3+0 | |
| 2 | ACT214 | MAJOR | FINANCIAL ACCOUNTING | 2+1 | ACT116 |
| 3 | MAT202 | GEN ED | INTRODUCTION TO STATISTICS | 3+0 | |
| 4 | HUM121 | GEN ED | ACADEMIC AND PROFESSIONAL WRITING | 3+0 | HUM111 |
| 5 | HMT231 | GEN ED | PAKISTAN STUDIES | 2+0 | |
| 6 | DSC109 | GEN ED | ENVIRONMENTAL STUDIES AND SUSTAINABILITY | 2+1 | |
| 7 | GEN112 | GEN ED | UNDERSTANDING OF HOLY QURAN-II | 0+1 | GEN111 |
| 15+3 | |||||
| SEMESTER 3 | |||||
| 1 | BUS111 | MAJOR | FUNDAMENTALS OF MANAGEMENT | 3+0 | |
| 2 | FIN221 | MAJOR | INTRODUCTION TO BUSINESS FINANCE | 3+0 | ACT116 |
| 3 | ACT241 | MAJOR | FUNDAMENTALS OF COST ACCOUNTING | 3+0 | ACT116 |
| 4 | COM261 | MAJOR | E-COMMERCE | 2+1 | |
| 5 | AHT231 | GEN ED | CULTURE, MEDIA AND SOCIETY | 2+0 | |
| 6 | HMT221 | GEN ED | ISLAMIC STUDIES | 2+0 | |
| 7 | HMT239 | GEN ED | IDEOLOGY AND CONSTITUTION OF PAKISTAN | 2+0 | |
| 17+1 | |||||
| SEMESTER 4 | |||||
| 1 | COM211 | MAJOR | PRINCIPLES OF AUDITING | 3+0 | ACT214 |
| 2 | COM212 | MAJOR | BUSINESS TAXATION | 3+0 | |
| 3 | COM213 | MAJOR | DIGITAL SKILLS AND DATA ANALYSIS IN COMMERCE | 1+2 | CSC108 |
| 4 | BUS122 | MAJOR | PRINCIPLES OF MARKETING | 3+0 | |
| 5 | SSC251 | GEN ED | PROFESSIONAL ETHICS AND MORALITY | 2+0 | |
| 6 | HUM237 | GEN ED | CIVICS AND COMMUNITY ENGAGEMENT | 2+0 | |
| 7 | ENT241 | GEN ED | INTRODUCTION TO ENTREPRENEURSHIP | 2+0 | BUS111 |
| 16+2 | |||||
| SEMESTER 5 | |||||
| 1 | COM311 | MAJOR | MERCENTILE LAW | 3+0 | |
| 2 | COM312 | MAJOR | BANK OPERATIONS AND PRACTICES | 3+0 | |
| 3 | BUS473 | MAJOR | SUPPLY CHAIN MANAGEMENT | 3+0 | BUS111 |
| 4 | FIN412 | MAJOR | FINANCIAL MANAGEMENT AND MODELLING | 2+1 | FIN221 |
| 5 | CSC209 | ALLIED | COMPUTATIONAL ANALYSIS FOR DECISION MAKING | 3+0 | |
| 6 | CSC309 | ALLIED | ARTIFICIAL INTELLIGENCE | 3+0 | |
| 17+1 | |||||
| SEMESTER 6 | |||||
| 1 | ACT354 | MAJOR | COST AND MANAGEMENT ACCOUNTING | 3+0 | ACT241 |
| 2 | COM362 | MAJOR | RESEARCH METHODS IN COMMERCE | 3+0 | MAT202 |
| 3 | ELECTIVE | ELECTIVE – 1 | 3+0 | ||
| 4 | ELECTIVE | ELECTIVE – 2 | 3+0 | ||
| 5 | CSC483 | ALLIED | DATA SCIENCE | 3+0 | |
| 6 | BUS350 | INT | INTERNSHIP | 3+0 | |
| 18+0 | |||||
| SEMESTER 7 | |||||
| 1 | BUS474 | MAJOR | ISLAMIC | BANKING | AND FINANCE |
| 2 | COM423 | MAJOR | TRADE | POLICIES | AND REGULATORY FRAMEWORK |
| 3 | ELECTIVE | ELECTIVE – 3 | 3+0 | ||
| 4 | ELECTIVE | ELECTIVE – 4 | 3+0 | ||
| 5 | MS405 | ALLIED | PROJECT MANAGEMENT | 3+0 | |
| 15+0 | |||||
| SEMESTER 8 | |||||
| 1 | BUS461 | MAJOR | ENTERPRISE | RESOURCE PLANNING AND BUSINESS TECHNOLOGIES | 1+2 |
| 2 | ELECTIVE | ELECTIVE – 5 | 3+0 | ||
| 3 | ELECTIVE | ELECTIVE – 6 | 3+0 | ||
| 4 | ELECTIVE | ELECTIVE – 7* | 3+0 | ||
| 5 | COM471 | CAPSTONE PROJECT | 3+0 | COM362 | |
| 13+2 | |||||
| TOTAL CREDIT HOURS | 136 | ||||
| *Certification course | |||||
| List of Interdisciplinary Courses | |||||
| Students may opt interdisciplinary courses from the following list. | |||||
| S# | COURSE CODES | CLASS | COURSE TITLE | CREDI T HOUR S | PRE-REQ |
| 1 | SSC251 | ALLIED | INTRODUCTION TO CULTURAL STUDIES | 3+0 | |
| 2 | SSC252 | ALLIED | INTRODUCTION TO DEVELOPMENT STUDIES | 3+0 | |
| 3 | SSC253 | ALLIED | INTRODUCTION TO GENDER STUDIES | 3+0 | |
| 4 | SSC254 | ALLIED | INTRODUCTION TO GEOGRAPHY | 3+0 | |
| 5 | SSC255 | ALLIED | INTRODUCTION TO MEDIA STUDIES | 3+0 | |
| 6 | SSC256 | ALLIED | INTRODUCTION TO PHILOSOPHY | 3+0 | |
| 7 | SSC257 | ALLIED | INTRODUCTION TO PSYCHOLOGY | 3+0 | |
| 8 | SSC258 | ALLIED | INTRODUCTION TO SOCIAL WORK | 3+0 | |
| 9 | SSC259 | ALLIED | INTRODUCTION TO SOCIOLOGY | 3+0 | |
| 10 | SSC351 | ALLIED | PROJECT MANAGEMENT AND PLANNING | 3+0 | |
| 11 | SSC352 | ALLIED | PUBLIC POLICY AND ADMINISTRATION | 3+0 | |
| 12 | SSC353 | ALLIED | PUBLIC RELATIONS | 3+0 | |
| 13 | SSC354 | ALLIED | SUSTAINABLE DEVELOPMENT | 3+0 | |
| 14 | SSC355 | ALLIED | TECHNOLOGY AND SOCIETY | 3+0 | |
| 15 | SSC356 | ALLIED | DEMOGRAPHY AND POPULATION STUDIES | 3+0 | |
| 16 | CSC209 | ALLIED | COMPUTATIONAL ANALYSIS FOR DECISION MAKING | 3+0 | |
| 17 | CSC309 | ALLIED | ARTIFICIAL INTELLIGENCE | 3+0 | |
| 18 | CSC483 | ALLIED | DATA SCIENCE | 3+0 | |
| 19 | MS405 | ALLIED | PROJECT MANAGEMENT | 3+0 | |