B.Com 2 Years Associate Degree

The BRAINS School of Accountancy and Finance (BSAF) offers the most direct route to get you started. Launch a lucrative professional career by blending your strengths in commerce or accounting and finance to become a double threat in the world of finance, business, and public practice by gaining success in Accounting with added value in finance. This Associate degree is ideal for most of female students and for those students who want to pursue professional programmes after graduation. The BSAF offers B.Com 2 Years degree programme which provide bridging to renowned professional qualifications such as Pakistani and UK CA, ACCA, ICMA, CIMA, CPA and CFA. Through this programme, you will experience an integrative learning environment unlike any other one that provides a streamlined approach to one of three professional designations Financial Accounting, Management Accounting and Finance. Stand out in the crowd and become a graduate of a top-ranked institute and Pakistan’s premier school of Accountancy and Finance-the kind of graduate that organizations demand when they hire LEADERS-not employees.

Mission Statement The mission of the BRAINS School of Accountancy and Finance (BSAF) is to become recognized globally as top-tier institution within our chosen strategic focus.

Vision Statement As we make strategic decisions in the BSAF, we aspire to see our investment pay off in the lives of our students. When our students graduate, they will be prepared to add immediate value to the organizations where they work and be prepared for increasing leadership roles in the organizations and communities where they choose to serve.

Program Objective
  • A strong commitment to ethical leadership
  • A sense of purpose and place engendered by their global vision
  • A mastery of applied and conceptual analytical frameworks

PURPOSE Our purpose is to be a career accelerator for our students and an engine of growth for our communities, the nation and the world.

Eligibility FA/ FSc, I.Com /ICS or GCEA-Levels or Equivalent with a minimum of 2nd Division.

Duration 2 Years consisting of 4half semesters with 70 credit hours.


Course Code COURES NAME  CreditHours 
ACC 101 Recording Functional Transaction  03 
ENG 101 Business English  03 
MHT101 Statistic  03 
SSC 101 Islamic Studies and Ethics  02 
ECO 101 Micro Economics  03 
SCS101 Information System  03 


ACC 201 Principal of Accounting  03 
LAW 101 Commercial Law  03 
MHT 102 Business Mathematics  03 
MGT 101 Organizational Behavior  03 
ECO 102 Macro Economics  03 
SSC 102 Pak Studies  02 


ACC 301 Financial Accounting 1  03 
AUD 201 Audit Procedures and Controls  03 
ENG 201 Advanced English  03 
LAW 201 Company Law  03 
MGT 201 Managerial Communication  03 
TAX 201 Direct Taxation  03 


ACC 401 Financial Accounting II  03 
TAX 202 Indirect Taxation  03 
ECO 201 Economics of Pakistan  03 
AUD 202 Financial Control And Internal Audit  03 
ACC 402 Cost Accounting  03 
FIN 401 Financial Management  03 
Total number of semesters:Eight (8)
Duration of a semester:Sixteen (16) weeks of instruction
Examinations :Plus one (1) to two (2) weeks for examinations
Non-Technical Subjects:30% (9 Courses)
Technical Subjects:70% (21 Courses)
Accredited & Recognized by:NTC & HEC Program
Number of Years 2
Number of Semesters 04 (02 Semesters per year)
Credit Hours Distribution of Core & Elective Courses
Major AreaCoreElectiveCredit Hours%age
Compulsory Requirement9 25 35.72
Foundation Courses5 15 21.42
Major Courses Including10 30 42.86
Courses Within the major     
 TotalCredit Hours 70 100

Candidates must fulfill the following conditions


FA/FSc, I.Com /ICS or GCEA-Levels or Equivalent with a minimum of 2nd Division.
2 Years consisting of 4half semesters with 70 credit hours.


  • Attested copy of SSC DMC.
  • Attested copy of FSC DMC (Surity Certificate for Result awaiting students).
  • 2 Passport size picture.
  • CNIC copy.
Opening date of Admissions:17-July-2017
Closing date of Admissions:27-Oct-2017
Commencement of Classes:02-Oct-2017

BRAINS in collaboration with FUTURE TRUST and other organizations offers scholarships worth 1.5 million for candidates belonging to all sections of the society and particularly those hailing from remote / backward areas of Khyber Pakhtoonkhwa under various categories which include;


  • Merit Scholarships
  • Hafiz e Quran
  • Teachers Sons
  • Sports
  • Defence Personal’s Sons/Wards
  • Zakat



Leave a Reply

Your email address will not be published. Required fields are marked *