BS Commerce (4‑Year)
The Shaikh Ayaz University, Shikarpur – Scheme of Studies w.e.f. 2026 onward (143 Credit Hours)
All Semesters Overview
Semester I
Part I
Courses
7
Credits
19
Semester II
Part I
Courses
7
Credits
17
Semester III
Part II
Courses
6
Credits
18
Semester IV
Part II
Courses
6
Credits
18
Semester V
Part III
Courses
6
Credits
18
Semester VI
Part III
Courses
6
Credits
18
Semester VII
Part IV
Courses
6
Credits
16
Semester VIII
Part IV
Courses
6
Credits
16
Semester-wise Course Listing
Semester I
BS Commerce (Part-I)
| Course Code | Course Title | Cr. Hrs |
|---|---|---|
| COM-501 | Principles of Accounting | 3 |
| COM-502 | Introduction to Business | 3 |
| IDC-501 | Micro Economics | 3 |
| GEC-501 | Applications of ICT | 3 |
| GEC-502 | Functional English | 3 |
| GEC-503 | Ideology and Constitution of Pakistan | 2 |
| GEC-504 | Islamic Studies / Ethics | 2 |
| Total Credit Hours | 19 | |
Semester II
BS Commerce (Part-I)
| Course Code | Course Title | Cr. Hrs |
|---|---|---|
| COM-503 | Financial Accounting | 3 |
| COM-504 | Business Taxation | 3 |
| IDC-502 | Macro Economics | 3 |
| GEC-505 | Pakistan Studies | 2 |
| GEC-506 | Expository Writing | 3 |
| GEC-507 | Business Mathematics and Statistics | 3 |
| — | Seerat-un-Nabi (P.B.U.H) – Non-credit | 0 |
| Total Credit Hours | 17 | |
Semester III
BS Commerce (Part-II)
| Course Code | Course Title | Cr. Hrs |
|---|---|---|
| COM-505 | Business Law and Regulations | 3 |
| COM-506 | Advanced Accounting | 3 |
| COM-507 | Principles of Management | 3 |
| GEC-508 | Quantitative Reasoning - I | 3 |
| GEC-509 | Communication and Presentation Skills | 3 |
| IDC-503 | Economic Issues of Pakistan | 3 |
| Total Credit Hours | 18 | |
Semester IV
BS Commerce (Part-II)
| Course Code | Course Title | Cr. Hrs |
|---|---|---|
| COM-508 | Principles of Auditing | 3 |
| COM-509 | Money and Banking | 3 |
| COM-510 | Cost Accounting | 3 |
| COM-511 | Introduction to Business Finance | 3 |
| GEC-510 | Quantitative Reasoning - II | 3 |
| GEC-511 | Introduction to Sociology | 3 |
| Total Credit Hours | 18 | |
Semester V
BS Commerce (Part-III)
| Course Code | Course Title | Cr. Hrs |
|---|---|---|
| COM-601 | Principles of Marketing | 3 |
| COM-602 | Financial Management | 3 |
| COM-603 | Business Research Methods | 3 |
| COM-604 | Business Ethics and Corporate Social Responsibility (CSR) | 3 |
| COM-605 | Organizational Behavior | 3 |
| IDC-601 | Managerial Economics | 3 |
| Total Credit Hours | 18 | |
Semester VI
BS Commerce (Part-III)
| Course Code | Course Title | Cr. Hrs |
|---|---|---|
| COM-606 | Entrepreneurship | 3 |
| GEC-601 | Inferential Statistics | 3 |
| COM-607 | Human Resource Management | 3 |
| COM-608 | Managerial Accounting | 3 |
| COM-609 | Leadership and Community Development | 3 |
| COM-610 | Business Internship Report | 3 |
| Total Credit Hours | 18 | |
Semester VII
BS Commerce (Part-IV) – Electives I & II (choose from specializations)
| Course Code | Course Title | Cr. Hrs |
|---|---|---|
| COM-611 | Corporate Governance | 3 |
| COM-612 | E-Commerce | 3 |
| COM-613 | Project Management | 3 |
| COM-### | Elective – I (from any discipline) | 3 |
| COM-### | Elective – II (from any discipline) | 3 |
| GEC-601 | Faham-ul-Quran | 1 |
| Total Credit Hours | 16 | |
Semester VIII
BS Commerce (Part-IV) – Electives III & IV & Capstone
| Course Code | Course Title | Cr. Hrs |
|---|---|---|
| COM-614 | Strategic Management | 3 |
| COM-615 | Supply Chain Management | 3 |
| COM-616 | Capstone Project | 3 |
| COM-### | Elective – III | 3 |
| COM-### | Elective – IV | 3 |
| GEC-602 | Faham-ul-Quran | 1 |
| Total Credit Hours | 16 | |
Program Summary
8
Semesters
143
Total Credit Hours
(As per BoS 2026)
(As per BoS 2026)
49
Total Subjects
4
Years
Commerce Major (COM)
93
Credit Hours
Interdisciplinary (IDC)
12
Credit Hours
General Education (GEC)
38
Credit Hours
Elective Specializations
Students choose four electives (any two courses from two different groups OR four from one group) in semesters VII & VIII.
Accounting
- ACCT.617 Advanced Accounting & Practice3 cr
- ACCT.618 Public Sector Accounting3 cr
- ACCT.619 Advanced Auditing3 cr
- ACCT.620 Cost Accounting Application3 cr
- ACCT.621 Corporate Reporting3 cr
- ACCT.623 Strategic Management Accounting3 cr
Finance
- FIN629 Islamic Finance3 cr
- FIN630 Corporate Finance3 cr
- FIN632 Specialized Financial Institutions3 cr
- FIN633 International Finance3 cr
- FIN635 Risk Management3 cr
- FIN640 Analysis of Financial Statements3 cr
Marketing
- MKT646 International Marketing3 cr
- MKT647 Marketing Management3 cr
- MKT648 Retail Management3 cr
- MKT649 Advertising & IMC3 cr
- MKT653 Industrial Marketing3 cr
- MKT657 Strategic Marketing Management3 cr
Banking
- BNK661 Banking Law & Practice3 cr
- BNK662 International Banking3 cr
- BNK663 Treasury and Fund Management3 cr
- BNK666 Islamic Banking3 cr
- BNK669 Credit & Risk Management in Banking3 cr
- BNK670 E-banking3 cr
Human Resource Management
- HRM674 International HRM3 cr
- HRM675 Training & Development3 cr
- HRM676 Occupational Health & Safety3 cr
- HRM677 Strategic HRM3 cr
- HRM678 Performance & Compensation Management3 cr
- HRM679 HR Analytics3 cr
Management & Administration
- M&A680 Organizational Change Management3 cr
- M&A681 Labor Laws & Relations3 cr
- M&A682 Industrial Relations Management3 cr
- M&A683 Conflict & Crisis Management3 cr
- M&A684 Leading Innovation & Change3 cr
- M&A685 Organizational Development3 cr
Islamic Banking & Finance
- IBF686 Islamic Banking & Finance3 cr
- IBF687 Islamic Jurisprudence3 cr
- IBF688 Islamic Economics3 cr
- IBF689 Islamic Capital Markets3 cr
- IBF690 Risk Management in Islamic Banking3 cr
Management Information Systems
- MIS691 Information Systems Analysis & Design3 cr
- MIS692 Cyber Security for Public/Private Sectors3 cr
- MIS693 Database Management System3 Cr
- MIS694 Programming with Python3 cr
- MIS695 Information Systems Analysis & Design3 cr