University of Sufism and Modern Science Bhitshah is providing BS Commerce Degree program for students with diverse educational backgrounds (humanities, science, arts and commerce) who want to start their career in the field of commerce and business. The scheme of studies is designed to meet the dynamic market demands keeping in view the area need and current market demands in the field of commerce and business by providing students opportunity to gain knowledge and skills relevant to the field. The program is flexible in terms of offering specializations in Accounting & Finance, Marketing and Human Resource Management. The program is aimed to enable students to build and maintain balance between the targets of economic success and the limitations of increasing social and environmental responsibility. Department of Commerce has updated the curriculum of the programs as per the guideline of HEC and international standards and with current market requirements.


To be the center of studies in commerce and management, also to train the students with required level of competency which will help to face the challenges in both domestic and global market.


The mission of the Commerce Department is to inspire and empower students to become innovative leaders, managers, accountants, and entrepreneurs and contribute to the success of organizations and betterment of society.

Program Objective

The BS. Commerce (Hons.) 4-yr. program is of 8- semester, 142 CH, covering 48 courses. The candidate after successful completion of the course will be eligible for job in BPS 17 in Public/ Private Organizations as per Federal Government Notification. The degree for this 4 years program is equivalent to old M. Com, Degree in status and according to job requirements. Commerce Program has specialization in Marketing, Accounting and Finance. The objective of the 4-year degree program is to train graduates who may compete with graduates from any other institution globally.
This Institute has been imparting to bring quality education. Courses have been designed to equip students with professional skills and knowledge to take their place as leaders in the world of Commerce, Business or any other profession they may choose to pursue. The curriculum as noted above is relevant to the changing needs of society. The curriculum has been revised according to the need of changing and rapid increasing knowledge in order to update the knowledge and skills of the students with the space of new emerging skills and knowledge It has an Library with text and reference books on Management, Marketing, Accounting, Finance, Economics and others.

Learning Outcomes

At the end of the program the students will be able to:

  • Establish an accounting system for a new concern or handle the accounts of any on- going concern.
  • Have a broader understanding of corporate, legal and business affairs.
  • Understand the modern business scenario.
  • Provide strong managerial, interpersonal and negotiation skills.
  • Conduct research independently.

Course Scheme

1st Semseter 1st Year
Course Code Course Title Cr. Hr.
COM- 301 Introduction to Business 3.
COM- 302 Micro Economics 3.
COM- 303 Business Mathematics 3.
ENG-304 Functional English 3.
ISL-305 Islamic Studies/Ethics 2.
COM- 306 Principles of Accounting 3.
Total 17
2nd Semseter 1st Year
Course Code Course Title Cr. Hr.
COM- 307 Business Statistics 3.
COM-308 Macro Economics 3.
COMP-309 Computer Application in Business 3.
PST-310 Pak studies 2.
COM-311 Financial Accounting 3
COM-312 Business Communication 3
Total 17
3rd Semseter 2nd Year
Course Code Course Title Cr. Hr.
COM-401 Business Law 3.
COM-402 Technical Writing and Presentation skills 3.
COM-403 Introduction to Business Finance 3.
COM-404 Advanced Accounting-I 3.
COM-405 Economic issues of Pakistan 3.
COM-412 Introduction to Psychology and Organization Behavior 3.
Total 18
4th Semseter 2nd Year
Course Code Course Title Cr. Hr.
COM- 407 Introduction to Sociology 3.
COM-408 English-IV / Information Technology in Business 3.
COM-409 Inferential statistics 3.
COM- 410 Cost Accounting 3.
COM- 411 Advanced Accounting-II 3.
COM- 412 Principles of Management 3.
Total 18
5th Semseter 3rd Year
Course Code Course Title Cr. Hr.
COM-501 Business Research Methods 3.
COM- 502 Managerial Economics 3.
COM- 503 Financial Management 3.
COM-504 Principles of Marketing 3.
COM- 505 Business Ethics and CSR 3.
COM- 506 Leadership and Community 3.
Total 18
6th Semseter 3rd Year
Course Code Course Title Cr. Hr.
COM-507 Logic and Critical Thinking 3.
COM- 508 Principles of Auditing 3.
COM- 509 Human Resource Management 3.
COM-510 Managerial Accounting 3.
COM-511 Entrepreneurship and SMEs 3.
COM-512 Corporate Finance 3.
Total 18
7th Semseter 4th Year
Course Code Course Title Cr. Hr.
COM-601 Strategic Management 3.
COM-602 Business Taxation 3.
COM- 603 E-commerce 3.
COM-605 Elective-I 3.
COM-606 Elective-II 3.
Total 15
8th Semseter 4th Year
Course Code Course Title Cr. Hr.
COM- 607 Corporate Governance 3.
COM-608 Elective-III 3.
COM-609 Elective-IV 3.
COM-611 Research methodology,
Research Project and Viva Voce (6) /
Total 15