BS Accounting & Finance
Overview
The BS Accounting & Finance program at Al Ghazali University has been restructured to meet these emerging expectations. The program blends theoretical knowledge with professional applications, preparing students for diverse roles in corporate finance, audit and assurance, banking, consulting, taxation, and emerging fintech-related fields.
Through this program, students develop the competence to interpret financial information, make informed financial decisions, and uphold professional ethics and regulatory compliance. Graduates are equipped to contribute meaningfully to both public and private sector organizations and to respond effectively to the evolving needs of local and global financial markets.
Eligibility Criteria
To be eligible to apply for admission in this program, a candidate must have passed Higher Secondary School Certificate (HSSC), A-Levels, or an equivalent qualification recognized by IBCC, involving 12 years of schooling with at-least 50% marks. All equivalency claims will be evaluated according to HEC’s guidelines
Program Structure
Based upon HEC’s Undergraduate Education Policy 2023 and subsequent notifications, structure of BS A&F at Al Ghazali University is designed as follows:
| NQF Qualification Level | Level 6 |
| Minimum Credit Hours | 136 |
| General Education Courses | 34 Credit Hours (14 Courses) |
|
Discipline-Related / Major Courses |
Mandatory Core Courses – 33 Credit Hours (11 Courses) |
| Domain Core Courses – 30 Credit Hours (10 Courses) | |
| Electives – 18 Credit Hours (06 Courses) | |
| Total – 81 Credit Hours (27 Courses) | |
| Interdisciplinary / Allied Courses | 15 Credit Hours (5 Courses) |
| Field Experience / Internship | 3 Credit Hours |
| Capstone Project | 3 Credit Hours |
| Program Duration |
• Minimum Duration: 04 Years (Eight Regular Semesters) • Maximum Duration: 06 Years (Twelve Regular Semesters) • Further extendible for 01 Year (Two Regular Semesters) with the permission of statutory bodies |
Program Timeline
The minimum and maximum time allowed for the completion of BS Accounting & Finance at AGU is 4 years (equivalent to 8 regular semesters) and 6 years (equivalent to 12 regular semesters), respectively.
Semester-wise Breakup
Semester I
| S. No. | Courses | Credit Hours | Category |
|---|---|---|---|
| 1 | Quantitative Reasoning-I (Business Mathematics) | 3+0 | GEC-I |
| 2 | Functional English | 3+0 | GEC-II |
| 3 | Applications of Information and Communication Technologies (Theory) | 2+0 | GEC-III |
| 4 | Applications of Information and Communication Technologies (Lab) | 0+1 | GEC-III |
| 5 | Principles of Management | 3+0 | MCC-I |
| 6 | Accountant in Business | 3+0 | Domain Course-I |
| 7 | Microeconomics | 3+0 | IDC-I |
| Total Credit Hours | 18 |
Semester II
| S. No. | Courses | Credit Hours | Category |
|---|---|---|---|
| 1 | Quantitative Reasoning-II (Statistics) | 3+0 | GEC-IV |
| 2 | Sociology | 2+0 | GEC-V |
| 3 | Expository Writing | 3+0 | GEC-VI |
| 4 | Everyday Science (Theory) | 2+0 | GEC-VII |
| 5 | Everyday Science (Lab) | 0+1 | GEC-VII |
| 6 | Fehm-e-Quran – I (for Muslim Students) | 0+1 | GEC-VIII |
| 7 | Principles of Marketing | 3+0 | MCC-II |
| 8 | Principles of Accounting | 3+0 | MCC-III |
| Total Credit Hours | 18 |
Semester III
| S. No. | Courses | Credit Hours | Category |
|---|---|---|---|
| 1 | Arabic Language | 2+0 | GEC-IX |
| 2 | Pakistan Studies | 2+0 | GEC-X |
| 3 | Fehm-e-Quran – II | 0+1 | GEC-XI |
| 4 | Organizational Behavior | 3+0 | MCC-IV |
| 5 | Financial Accounting | 3+0 | MCC-V |
| 6 | Accounting & Financial Information System (Theory) | 2+0 | Domain Course-II |
| 7 | Accounting & Financial Information System (Lab) | 0+1 | Domain Course-II |
| 8 | Business Law | 3+0 | IDC-II |
| Total Credit Hours | 17 |
Semester IV
| S. No. | Courses | Credit Hours | Category |
|---|---|---|---|
| 1 | Civics and Community Engagement | 2+0 | GEC-XII |
| 2 | Ideology and Constitution of Pakistan | 2+0 | GEC-XIII |
| 3 | Entrepreneurship | 2+0 | GEC-XIV |
| 4 | Islamic Studies / Ethics | 2+0 | GEC-XV |
| 5 | Business Finance | 3+0 | MCC-VI |
| 6 | Digital Marketing (Theory) | 2+0 | MCC-VII |
| 7 | Digital Marketing (Lab) | 0+1 | MCC-VII |
| 8 | Managerial Accounting | 3+0 | Domain Course-III |
| Total Credit Hours | 17 |
Semester V
| S. No. | Courses | Credit Hours | Category |
|---|---|---|---|
| 1 | Business Research Methods | 3+0 | MCC-VIII |
| 2 | Financial Management | 3+0 | MCC-IX |
| 3 | Data Analytics | 3+0 | IDC-III |
| 4 | Decision Making with Data | 3+0 | Domain Course-IV |
| 5 | Business Analysis with Forecasting | 3+0 | Domain Course-V |
| 6 | Macroeconomics | 3+0 | Domain Course-X |
| Total Credit Hours | 18 |
Semester VI
| S. No. | Courses | Credit Hours | Category |
|---|---|---|---|
| 1 | Financial Markets & Institutions | 3+0 | Domain Course-VI |
| 2 | Financial Reporting & Analysis | 3+0 | Domain Course-VII |
| 3 | Fundamentals of Islamic Banking & Finance | 3+0 | IDC-IV |
| 4 | Elective-I | 3+0 | Elective-I |
| 5 | Elective-II | 3+0 | Elective-II |
| 6 | Freelancing | 3+0 | IDC-V |
| Total Credit Hours | 18 |
Note: Students shall be required to complete three (3) credit hours of field experience or internship any time after the completion of the 5th semester.
Semester VII
| S. No. | Courses | Credit Hours | Category |
|---|---|---|---|
| 1 | Strategic Management | 3+0 | MCC-X |
| 2 | AI in Business | 3+0 | MCC-XI |
| 3 | Audit, Risk & Control (Business & Management Relevant Certification)** | 3+0 | Domain Course-VIII |
| 4 | Elective-III | 3+0 | Elective-III |
| 5 | Elective-IV | 3+0 | Elective-IV |
| 6 | Capstone Project (1/2) | 2+0 | Capstone Project |
| Total Credit Hours | 17 |
**Note: Students of BS programs under thematic areas of business and management are required to complete any relevant certification (equivalent to 3 credit hours in total) over the period of a four-year degree program as a mandatory condition degree completion. A certification will be considered equivalent to 1 credit hour if it involves 16 hours of study. The respective department will guide students in selecting relevant certifications, ensuring alignment with current market needs and the program’s objectives.
Semester VIII
| S. No. | Courses | Credit Hours | Category |
|---|---|---|---|
| 1 | Fintech | 3+0 | Domain Course-IX |
| 2 | Elective-V | 3+0 | Elective-V |
| 3 | Elective-VI | 3+0 | Elective-VI |
| 4 | Capstone Project 2/2 | 1+0 | Capstone Project |
| 5 | Internship/Field Experience | 3 | Field Experience |
| Total Credit Hours | 13 |
List of Elective Courses
| S. No. | Courses | Credit Hours |
|---|---|---|
| 1 | Tax Crime & Fraud Investigation | 3 |
| 2 | Investment Analysis & Portfolio Management | 3 |
| 3 | Financial Risk Analysis | 3 |
| 4 | Financial Modeling | 3 |
| 5 | Financial Econometrics | 3 |
| 6 | Derivative & Alternative Investments | 3 |
| 7 | Corporate Finance | 3 |
| 8 | Treasury & Fund Management | 3 |
| 9 | International Financial Management | 3 |
| 10 | Blockchain for Finance | 3 |
| 11 | Algorithmic & Quantitative Trading | 3 |
| 12 | Sustainable Finance | 3 |
BS Degree Award Requirements (Accounting & Finance)
As per the National Curriculum Revision Committee (NCRC) guidelines, students enrolled in the BS Accounting & Finance (BS A&F) program at AGU are required to fulfill the following degree award requirements:
- Credit Hours and Duration
Students must successfully complete a minimum of 136 credit hours over at least eight semesters, covering a minimum duration of four years. - Cumulative Grade Point Average (CGPA)
At the completion of the degree program, students must have a minimum CGPA of 2.00 on a 4.00 scale. - Internship / Field Experience Requirement
In accordance with HEC guidelines, students must complete a field experience or internship carrying three (3) credit hours as a mandatory component of the BS program. - Capstone Project Requirement
A capstone project carrying three (3) credit hours shall also be a mandatory component of the BS program.
Lateral Entry Rules in BS (A&F) Program (After 14 Years Associate Degree)
Candidates holding Level 5 qualifications such as non-relevant associate degrees, BA, BSc or any other discipline (other than Business and Commerce), and seeking admission into BS Accounting & Finance (BS A&F) program, will be required to complete a bridging semester comprising 15–18 credit hours. The specific academic deficiencies and corresponding bridging courses will be identified and determined by the department’s admission committee. Admission committee is required to propose courses from the following list to fulfill the said requirements to cover the required deficiencies for the BS Accounting and Finance program according to the HEC guidelines.
Bridging / Lateral Entry Semester
Candidates holding Level 5 qualifications such as non-relevant associate degrees, BA, BSc, or any other discipline (other than Business and Commerce), and seeking admission into the BS Accounting & Finance (BS A&F) program, will be required to complete a bridging semester comprising 15–18 credit hours. The specific academic deficiencies and corresponding bridging courses will be identified and determined by the department’s admission committee. The admission committee is required to propose courses from the following list to fulfill the said requirements to cover the required deficiencies for the BS Accounting and Finance program according to HEC guidelines.
| Semester | Course Title | Categorization | Credit Hours |
|---|---|---|---|
| Deficiency / Foundation Semester | Mathematics | Deficiency | 3 |
| Financial Accounting | Deficiency | 3 | |
| Principles of Economics | Deficiency | 3 | |
| Introduction to Finance | Deficiency | 3 | |
| Statistics | Deficiency | 3 | |
| Business Communication | Deficiency | 3 |
However, no bridging semester will be required for those who have completed an associate degree in the same field. Apart from the first bridging semester, four semesters of this lateral entry group exactly coincide with the last four semesters of the 4-Year BS (A&F) Program. The required credit hour summary is given below.
| S. No. | Lateral Entry in BS (A&F) from… | Deficiency Courses Required | Total Credit Hours Required |
|---|---|---|---|
| 1 | Same field | NO | 63 |
| 2 | Other disciplines | YES | 81 |