Department of Management Sciences

Associate Degree in Commerce (B.Com 2 Years)


Associate Degree in commerce (B.Com 2 Years) is tailored for the students who have completed 12 years of education (HSSC or equivalent) and are looking for career education in business management. It is primarily offered for the students who are unable to join four (4) years BS Programs due to certain constraints.

Associate degree in commerce (B.Com 2 Years) holders will be eligible for continuing their education by taking admission in fifth semester of four years degree program or 16 years M. Com program as is allowed by HEC. The curriculum is designed in line with the policy of HEC while taking care of the need of the industry. Hence ensuring complete employability of the graduates while taking care of the accreditation of the degree.

Program Mission Statement

The mission of Associate degree in commerce (B.Com 2 Years) is to develop excellent critical and analytical skills amongst students while boosting their communication skills. The Program targets to prepare students for real life challenges within a short span, by inculcating financial and business acumen.


Learning Environment Objectives
To prepare well rounded business professionals willing to go extra miles by working diligently into their field of specialization.

Intellectual Contributions Objectives
Teaching students using a combination of theory based lecturing while developing professional insight in students through inculcating case based teaching methodology in curriculum.

Service Objectives
To serve the nation through nurturing a breed of business leaders willing to work hard and ready to go extra mile for providing ethical and sustainable solutions to the problems of modern world.

Program Eligibility

Declared successful in HSSC or an equivalent examination.

Program Selection Criteria

Admission on the basis of :

  1. 1. Merit List calculations are based upon 20% for metric/O levels marks, 40% for intermediate (F.A, F.Sc. I.Com or A levels) marks and 40% of SS-CASE-IT Admission Test.

  2. Cut-off marks to be determined by the University.

Program Degree Requirements

For the award of Associate Degree in Commerce (B.Com) degree, a student must have:

  1. Passed courses totaling at least 64 credit hours.

  2. Obtained a CGPA of at least 2.00

  3. Completed business internship of 4-6 weeks.

Program Duration
  1. Minimum: 2 years (4 semesters)

  2. Maximum: 3 Years (With One Year Extension)

Semester - I
Code Title Credit Hour
HU‐1226 Business Law 3
HU‐1004 Functional English 3
SC‐1408 Business Mathematics & Statistics 3
AF‐1126 Fundamentals of Accounting 3
MS‐1408 Computer Application to Business 3
Total Credit Hours 15
Semester - II
Code Title Credit Hours
AF‐1127 Principles of Taxation 3
HU‐1106 Islamic Studies and Ethics 2
HU‐1227 Business Economics 3
AF‐1221 Introduction to Business Finance 3
AF‐1128 Financial Accounting 3
HU‐1228 Corporate Law 3
Total Credit Hours 17
Semester - III
Code Title Credit Hours
HU‐2406 Presentation Skills 3
AF‐2132 Cost and Management Accounting 3
AF‐2131 Introduction to Audit 3
AF‐2130 Financial Reporting 3
HU‐2107 Pakistan Studies 2
MS‐2121 Fundamentals of Management 3
Total Credit Hours 17
Semester - IV
Code Title Credit Hours
AF‐2134 Management Accounting 3
HU‐2229 Report Writing 3
MS‐2314 Principles of Marketing 3
AF‐2136 Advanced Audit 3
HU‐2407 Business Communications 3
Total Credit Hours 15