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Associate Degree in Commerce

Introduction

Pakistan’s business sector is steadily expanding, with growing opportunities in banking, textiles, healthcare, tourism, food processing, hospitality, agriculture, and many other industries. As these sectors continue to develop, they require a skilled and professionally trained workforce to enhance productivity and support organizational growth. The Associate Degree in Commerce (ADC), a 14-years education program, has been designed in consultation with industry experts, academic professionals, and the Higher Education Commission of Pakistan to provide students with job-oriented learning, practical skills, and a base-level foundation in accounting, finance, banking, and business management. This program aims to equip students with the essential knowledge and abilities needed to manage financial resources, especially in small-scale enterprises, while also preparing them to meet the skill requirements of Pakistan’s industrial and commercial sectors.

Upon successful completion of the program, graduates will be capable of working in a wide range of roles across government departments, semi-government organizations, private firms, accounts and audit departments, and the banking sector. They may take up positions such as junior auditor, assistant accountant, cashier, customer service officer, sales or marketing executive, assistant manager, or OG-III level staff in banks. The practical training provided also enables students to start and manage their own small business if they choose. Additionally, degree holders may continue their academic journey by joining a BS program in the 5th semester or as per university policy, thereby opening further opportunities for career advancement.

 

Eligibility Criteria

FA / FSc / Intermediate OR Equivalent.

Selection Process

Open Merit

Duration

2 Years

Medium of Instruction

English

Teaching Methodology

Open Distance Learning

Total Credits Hours Required

66

Course Code

Course Title

Cr. Hrs

Mode

416

 

418

Islamiyat                    

OR

Ethics (For Non-Muslim Students Only)

3(3+0)

 

3(3+0)

ODL

417

Pakistan Studies

3(3+0)

ODL

1423

Compulsory English-I 

3(3+0)

ODL

*1431

Basics of Information & Communication Technology

3(3+0)

ODL

* Book of this course is in English. However, assignments and final examination can be attempted in Urdu or English.

Course Code

Course Title

Cr. Hrs

Mode

402

Economics

6(6+0)

ODL

438

Principles of Accounting

3(3+0)

ODL

463

Fundamentals of Business

3(3+0)

ODL

1424

Compulsory English-II

3(3+0)

ODL

1429

Business Mathematics

3(3+0)

ODL

Course Code

Course Title

Cr. Hrs

Mode

1428

Commercial Geography

3(3+0)

ODL

1430

Business Statistics

3(3+0)

ODL

1414

Fundamentals of Money & Banking

3(3+0)

ODL

1413

Financial Accounting

3(3+0)

ODL

456

Business Taxation

3(3+0)

ODL

1416

Business Communication

3(3+0)

ODL

Course Code

Course Title

Cr. Hrs

Mode

481

Auditing

3(3+0)

ODL

444

Advance Accounting

3(3+0)

ODL

1415

Introduction to Business Finance

3(3+0)

ODL

462

Cost Accounting

3(3+0)

ODL

460

Mercantile Law

3(3+0)

ODL

1427

Principles of Management

3(3+0)

ODL

1

2

3

4

5

6

Semesters

04

Assessment Weightage

Weightage of Assignments  Weightage of Final Exam Marks Passing Marks 
30% 70% 50% (in aggregate). However, 40% marks in final exams is mandatory.

CONTACT:

Programme Coordinator:   

Dr. Muhammad Munir Ahmad  

Email: munir.ahmad@aiou.edu.pk    

Ext no: 7162