BS Commerce Subjects & Syllabus 2025

Latest Updates:

Updated August, 2025

BS Commerce syllabus includes different electives and core courses which the students have to choose from to complete its 4 years degree. The syllabus of BS Commerce are approved by the HEC which is offered in many universities or colleges. BS Commerce subjects list have multiple courses related to finance and accounting. BS Commerce equips the students with knowledge of the accounting export, economic policies, import and export laws which impacts business and trade.

BS Commerce Subjects List in Pakistan

BS Commerce provide wide range of the managerial skills to students that are exposed to the business principles and take the courses in finance, business, human resources, marketing and accounting. The courses of B Com degree divided into different semesters and each course offered with different credit hour. The general subjects are compulsory to be passed and students have options to choose from the electives according to their interests. BS Commerce Subjects list is given below:

Introduction to Business
Computer Applications in Business
Financial Accounting I
Economic for Commerce
Advanced Financial Accounting
Cost Accounting
Business Management
Principles of Marketing
Banking Law and Practice
Corporate Law
Management Accounting
International Business and Finance
Strategic Management
International Business and Finance
Investment Analysis and Management

HEC BS Commerce Syllabus

The Higher Education Commission has given its guidelines and recommendations for the private and public institutes offering BS Commerce degree. The universities of Pakistan follow the HEC BS Commerce syllabus which is same for national and international students. HEC has distributed the courses into foundation courses, major courses and elective courses. BS Commerce subjects list in Pakistan is given below with semester wise division:

Punjab University BS Commerce Subjects List 2025

Punjab university is the best public university in Lahore for Bachelor of Science in commerce program. This is the BS Commerce 4-years program subject list of PU punjab. Check PU BS Commerce subjects list with credit hour details it has a department of Commerce and Finance which offer banking, accounting and commerce subjects to students. This university provides the best education by offering major subjects for BS Commerce. Its BS Commerce syllabus is according verified by the HEC and it follows the HEC pattern of subjects in semester wise.

Semester 1 Subjects	Course code	Semester 2 Subjects	Course code
Islamiat/Ethics	ISE-111	Pakistan Studies	PST-111
English-1	ENG-111	English-11(Acdemic Reading and Writing)	ENG-112
Introduction to Busniess	BBA-101	Business Statistics	STAT-121
Business Mathematics	MATH-112	Economics (Micro) for Commerce	ECON-131
Computer Applications in Business	COMP-121	Financial Accounting-11	COMM-102
Financial Accounting-1	COMM-101

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Semester 3 Subjects	Course code	Semester 4 Subjects	Course code
English-III (Business Communication-1)	ENG-211	English-IV(Business Communication-11	ENG-222
Advanced Financial Accounting-1	COMM-201	Economics of pakistan	ECON-232
Business & Industrial Law	COMM-202	Advanced Financial Accounting-11	COMM-205
Ecnomics (Micro) For Commerce	ECON-231	Auditing	COMM-206
Income Tax Law	COM-203	Cost Accounting	COMM-207
Money Banking & Finance	COMM-204	Sales Tax Custom and Federal Excise Duty	COMM-208

Semester 5 Subjects	Course code	Semester 6 Subjects	Course code
Business Managment	COMM-301	Financial Managment (Commerce)	COMM-306
Enterpreneurship (Commerce)	COMM-302	Banking Law and Practice	COMM-307
Interpersonal Skills	COMM-303	Islamic Princip1es of Business & Finance	COMM-308
Principles of Marketing	COMM -304	Logic & Critical Thinking (Commerce)	COMM-309
Research Methods in Business	COMM-305	Organizational Behaviour	COMM-310

Semester 7 Subjects	Course code	Slect one Specialization Course	Course code
Corporate Law	COMM-401	Corporate Finance (finance Specialization)	COMM-406
Human Resource Managment	COMM-402	Consumer Behaviour (Marketing Specialization)	COMM-407
Insurance & Risk Managment	COMM-403	Financial Reporting (Accounting Specialization)	COMM-408
Managerial Economics	COMM -404
Managment Accounting	COMM-405

Semester 8 Subjects	Course code	Slect one Specialization Courses	Course code
E-Commerce	COMM-409	Investment Analysis & Management (Finance specialization)	COMM-414
International Business & Finance	COMM-410	International Marketing (Marketing Specialization))	COMM-415
Operational & Production Managment	COMM-411	Advanced Auditing (Accounting Specialization)	COMM-416
Performance Managment	COMM -412
Stratgic Managment	COMM-413

Superior University BS Commerce Subjects List 2025

Superior university is the best private university in Lahore for BS Commerce program. This is the 4-years program subject list of Superior University Lahore. Check Superior University BS Commerce subjects list with credit hour details.

Semester 1 Subjects	Credit Hours	Semester 2 Subjects	Credit Hours
Introduction to Business	3	Money, Banking and Finance	3
English for Life	3	Principles of Managment	3
Computer Application in Business	3	Financial Accounting - II	3
Financial Accounting - 1	3	Creative & Persuasive Writing	3
Islamic Studies	3	Business Maths	3
Microeconomics	3	Psychology	3

Semester 3 Subjects	Credit Hours	Semester 4 Subjects	Credit Hours
Leading people and Organizations	3	Financial Reporting - II	3
Financial Reporting - 1	3	Human Resource Managment	3
Communication Skills and Personality Development	3	Corporate & Business Law	3
Business Statistics	3	Advance Communication Skills	3
Marketing Managment	3	Pak Studies	3
Sociology	3	Audit & Assurance	3

Semester 5 Subjects	Credit Hours	Semester 6 Subjects	Credit Hours
ACP/SEP	3	Financial Managment	3
Cost Accounting	3	Business Research Methods	3
Business Taxation	3	Economics	3
Production Operation Managment	3	Accounting Information System	3
Micro Economics	3	Enterpreneurship	3

Semester 7 Subjects	Credit Hours	Semester 8 Subjects	Credit Hours
Corporate Finance	3	Islamic Finance	3
Investment Analysis and Portfolio Managment	3	Economy of Pakistan	3
Advance Financial Reporting	3	International Finance	3
Analysis of Financial Statments	3	Advance Cost and Managerial Accounting	3
FYP-I	3	FYP-II	3

University of Central Punjab BS Commerce Subjects List 2025

University of Central Punjab is the best private university in Lahore for BS Commerce program. This is the 4-years program subject list of UCP Lahore. Check UCP BS Commerce subjects list with credit hour details.

Semester 1 Subjects	Credit Hours	Semester 2 Subjects	Credit Hours
Functional English	3	Business Finance	3
Principles Of Commerce	3	Fundamentals of Marketing	3
Introduction to Financial Accounting-I	3	Introduction to Financial Accounting-II	3
Business Mathemethics	3	Economics of Pakistan	3
Fundamentals of Computing and E-commerce	3	English Advanced Writing	3
Introduction to Economics	3	Pakistan and Islamic Studies	3

Semester 3 Subjects	Credit Hours	Semester 4 Subjects	Credit Hours
Communication skills	3	Economic Perspectives of CPEC	3
Fundamentals of cost Accounting	3	Business Taxation	3
Business Law	3	Financial Management	3
Auditing Principles and Practices	3	(Elective I)	3
Introduction to Management	3	(Elective II)	3

Semester 5 Subjects	Credit Hours	Semester 6 Subjects	Credit Hours
Statistics for Business	3	Human Resource Management	3
Islamic Banking and Finance	3	Chinese/ German/ French	3
Money, Banking and Commerce	3	Geographic Perspectives of CPEC	3
Trade Theory and Practices	3	Advanced Taxation	3
(Elective III)	3	(Elective IV)	3

Semester 7 Subjects	Credit Hours	Semester 8 Subjects	Credit Hours
Organizational Behavior	3	Banking Laws and Practices	3
Operations Management	3	International Trade	3
Advanced Financial Accounting-I	3	Advanced Financial Accounting-II	3
(Elective V)	3	(Elective VII)	3
(Elective VI)	3	(Elective VIII)	3

Pir Mehr Ali Shah Arid Agriculture University BS Commerce Subjects List 2025

Arid Agriculture University is the best public university in Rawalpindi for BS Commerce program. This is the 4-years program subject list of PMAS Rawalpindi. Check PMAS BS Commerce subjects list with credit hour details.

Semester 1 Subjects	Credit Hours	Semester 2 Subjects	Credit Hours
Islamic Studies/Ethics	3	Pakistan Studies	2
Functional English	3	Business Communication-I	3
Introduction to Business	3	IT in Business - 1	3
Fundamentals of Accounting	3	Financial Accounting	3
Micro Economics	3	Macro Economics	3
Business Mathematics	3	Business Statistics	3
Social Psychology & Self Development	3

Semester 3 Subjects	Credit Hours	Semester 4 Subjects	Credit Hours
Corporate Law	3	Cost Accounting	3
Business Communication-II	3	Advanced Accounting-II	3
Introduction to Business Finance	3	Introduction to Organizational Behavior	3
Advanced Accounting-I	3	Statistical Inferences	3
Introduction to Marketing	3	Business Research Methods	3
Introduction to Managment	3	Introduction to Managerial Economics	3

Semester 5 Subjects	Credit Hours	Semester 6 Subjects	Credit Hours
Economic Issues of Pakistan	3	Introduction to Logic	3
Introduction to HRM	3	Business Taxation	3
Financial Management	3	Strategic Management	3
Advanced Accounting-I	3	Managerial AccountingI	3
Marketing Management	3	Entrepreneurship	3
Ethics in Business	3	Money & Banking	3

Semester 7 Subjects	Credit Hours	Semester 8 Subjects	Credit Hours
Internship	3	Corporate Governance	3
International Business	3	Research Project	3
Elective-I	3	Elective-I	3
Elective-II	3	Elective-II	3
Elective-III	3	Elective-III	3

Frequently Asked Questions

Q: What are major BS Commerce subjects in marketing preference?

Ans: The major B Com subjects in marketing preference are International Marketing, Hotel and restaurant management, Retail management and Marketing Research

Q: Is HEC BS Commerce Syllabus is followed by all the universities in Pakistan?

Ans: Yes, most of the universities and colleges follow the HEC BS Commerce syllabus and divide the subject’s semester wise.

Q: What is the BS Commerce Subjects list for majors?

Ans: The major subjects of BS Commerce degree are financial accounting, financial management, human resource management, managerial economics, human resource management, entrepreneurship and SMEs management, corporate governance, e-commerce and computerized accounting.