This degree programme is aimed at equipping graduates with the knowledge and technical skills necessary to understand and participate in the modern business world. The course also prepares students for subsequent graduate studies and allows them to achieve the highest level of success in their professional careers. Students can specialize in one of the following areas, accounting, taxation or banking & insurance options. At the end of the programme, students should be able to apply relevant knowledge, skills and exercise informed judgment in providing relevant information and advice to individuals and businesses in accounting, taxation, or banking and insurance.
Bachelor of Commerce
Career Path
On successful completion of this course, candidates should be able to:
- Prepare financial statements from single and incomplete records while appreciating the use of various methods/or techniques of obtaining missing information
- Prepare partnership accounts including dissolution of partnerships and formation of limited liability companies from partnerships (the accountant’s role)
- Appreciate theory and practice of accounting, recognize, measure assets, liabilities, equity interest, income and expenses
- Appreciate and prepare financial budgets
- Understand and apply accounting principles, concepts and standards in the preparation of various specialized accounts.
- Understand the dynamics of issue of shares, account for them and incorporate the effects of issue of shares in the financial statements for companies and then prepare and present financial statements for limited liability companies
Course Modules
Year One
| First year of studies | ||
| Semester I | ||
| CODE | COURSE | CU |
| FIN1101 | Business Law | 4 |
| FIN1108 | Micro Economics | 4 |
| COM1110 | Management Theory & Practice | 4 |
| MGS1101 | Quantitative Methods | 4 |
| BSM1101 | Principles of Marketing | 4 |
| 20 | ||
| Semester II (first year) | ||
| CODE | COURSE | CU |
| ACC 1202 | Fundamental Accounting Principles* | 4 |
| BAD1207 | Business Environment | 4 |
| BUC1112 | Fundamentals of Information Communication Technology | 4 |
| BAD 1205 | Business Comm. Skills | 4 |
| FIN 1212 | Macro Economics | 4 |
| 20 | ||
Year Two
| Semester II (second year) | ||
| CODE | COURSE | CU |
| COM2117 | Introduction to Critical Thinking | 4 |
| FIN2217 | Personal Finance | 4 |
| FIN2213 | Introduction to Taxation | 4 |
| ACC2207 | Accounting theory | 4 |
| Audited | ||
| COM2212 | Quantitative Methods II | 4 |
| FIN2218 | Actuarial sciences and analytics | 4 |
| Recess Semester | ||
| UFA2301 | Field attachment | 5 |
| 16 | ||
Year Three
| Third year of studies | ||||
| Semester I | ||||
| CODE | COURSE | CU | ||
| Core courses | ||||
| MGT 3102 | Human Resource Management | 3 | ||
| BEM3216 | Entrepreneurial Mindset & Action | 3 | ||
| LGD 3105 | Business Ethics | 3 | ||
| Accounting Option | ||||
| COM 3111 | Advanced Accounting | 4 | ||
| COM3137 | Introduction to auditing and other assurance services | 4 | ||
| ACC3101 | Public Sector Accounting | 4 | ||
| Banking and Insurance Option | ||||
| FIN2222 | Bank Management | 4 | ||
| FIN3120 | General Insurance Management | 4 | ||
| FIN3121 | Investment management | 4 | ||
| Taxation Option | ||||
| COM3138 | Income Tax | 4 | ||
| FIN 3109 | Customs and Excise Duty Management | 4 | ||
| ACC3102 | Tax audit and investigation | 4 | ||
| This option has been scrapped | ||||
| 21 | ||||
| Semester II (Third year) | ||||
| CODE | COURSE | CU | ||
| Core courses | ||||
| BAD3219 | Strategic Management | 3 | ||
| FIN3152 | Ugandan Economy | 3 | ||
| COM2219 | Business Research Skills | 3 | ||
| Accounting Option | ||||
| FIN 3221 | Income Tax | 4 | ||
| COM3242 | Advanced Auditing & other assurance services | 4 | ||
| ACC 3201 | Cost & Management Accounting | 4 | ||
| Banking and Insurance option | ||||
| FIN3262 | Financial Crime & Money Laundering | 4 | ||
| FIN3122 | Life Insurance | 4 | ||
| LAM3201 | Banking & Insurance Law | 4 | ||
| Taxation Option | ||||
| FIN 3227 | Value Added Tax | 4 | ||
| FIN 3221 | Advanced Taxation | 4 | ||
| COM3243 | Financial Reporting | 4 | ||
| This option has been scrapped | ||||
| 21 | ||||
| Year one | 40 | Year one | 40 | |
| Year two | 36 | Year two | 36 | |
| Year three | 42 | Year three | 39 | |
| Field attachment | 5 | Field attachment | 5 | |
| Graduation load | 123 | Graduation load | 120 | |
Entry Requirements
Admission into the first year is through any of the three avenues:
- Direct entry,
- Mature Age Scheme,
- Higher Education Certificate
- Diploma Holders Scheme.
- Degree holders’ scheme
Tuition Structure
Admission into the first year is through any of the three avenues:
- Direct entry,
- Mature Age Scheme,
- Higher Education Certificate
- Diploma Holders Scheme.
- Degree holders’ scheme
