Bachelor of Commerce (General) External Degree


Department of Commerce was established in 1972 at the very outset of the Faculty of Management Studies and Commerce. It offered the prestigious B.Com (special) degree in English medium. The department commenced an external degree program in Commerce for externally registered students and offered a four year B.Com (special) external degree program in 1975. Later in 1996, B.Com (special) external degree program was replaced by a three year general external degree programme in Commerce including fifteen (15) subjects.

With the emerging requirements of the society particularly in higher education sector, the department identified that the programme needed to shape and align with the emerging realities in wider society. The department revised existing degree pragramme in 2012 and the revised curriculum consists of eighteen (18) compulsory courses and one (01) non-credit course. The department provides a highly reputed and successful B.Com (General) external degree program in Sinhala and English mediums.

Curriculum Structure

Course Code Course Credit Hours Credits Course Status
Degree Part I
COM 1501 Microeconomics 75 5 Compulsory
COM 1502 Financial Accounting 75 5 Compulsory
COM 1503 Business Mathematics 75 5 Compulsory
COM 1504 Introduction to Management 75 5 Compulsory
COM 1505 Commercial Law 75 5 Compulsory
COM 1506 Introduction to Information Technology 75 5 Compulsory
COM 1007 Business Communication Compulsory
Degree Part II
COM 2501 Macroeconomics 75 5 Compulsory
COM 2502 Cost and Management Accounting 75 5 Compulsory
COM 2503 Business Statistics 75 5 Compulsory
COM 2504 Organizational Behavior & Human
Resource Management 
75 5 Compulsory
COM 2505 Marketing Management 75 5 Compulsory
COM 2506 Operations Management 75 5 Compulsory
Degree Part III
COM 3501 International Trade & Finance 75 5 Compulsory
COM 3502 Advanced Financial Accounting 75 5 Compulsory
COM 3503 Financial Management 75 5 Compulsory
COM 3504 Management Science 75 5 Compulsory
COM 3505 Management Information Systems 75 5 Compulsory
COM 3506 Theory and Practice of Banking 75 5 Compulsory

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