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Bachelor of Commerce (Special) Degree Program (External)

1. About the Degree

The Bachelor of Commerce (Special) Degree (External) conducted by the Department of Commerce and Financial Management (DCFM) of the Faculty of Commerce & Management Studies of University of Kelaniya, has a history of more than two decades.

The goal of this external degree program is to provide an opportunity for students who are unable to obtain an entry into a Sri Lankan university to pursue their studies in the discipline of Commerce. Further, it is a fact that there is an increased demand among students who qualify from advanced level examination for external degree programs offered by the university.

Bachelor of Commerce (Special) Degree Program (External) Program promises the graduates higher level employability at the entry level of Management and Accounting profession through helping them fulfill potential for high earnings and greater personal development. The program curricula offer to the students a rich blend of knowledge in the field of Mathematics, Economics; Financial Accounting, Cost and Management Accounting, Law, Auditing and Taxation, Entrepreneurship, and in discipline based courses including financial Management, Marketing, Human Resource and information Management etc. The program builds in the students’ potential for future and enables them to build and maintain balance between the targets of economic success.

2. Aims and Objectives

Aims and objectives the programme is

i.    to provide students with the opportunity to develop their skills and qualifications in the areas of Commerce and Management.

ii.    to equip students with business knowledge, understanding and skills to support a wide range of employment situations.

iii.   to provide opportunity for students to realize their educational potential and to broaden their horizons, and to assist them in preparation for degree or other professional programs.

iv.   to provide course units that fulfill student, community and industry needs and demand

3. Course Structure

This degree program is organized into four academic years. The four academic years namely are; Year 1, Year 2, Year 3 and Year 4.  The degree program consists of course units of 120 credits, on the basis of 30 credits per year.

3.1 Course Unit

A course unit is a subject and each course unit has a credit value.

3.2 Credit

A credit is a time based quantitative measure used in calculating the grade point average (GPA).

3.3 Medium

Medium of instruction is English and students can study either Sinhala or English medium.

3.4 Method of Teaching & Learning

This program has mainly designed for self study base learning. Academic staff of the department of the Commerce and Financial Management provides guidelines to the student by conducting sufficient numbers of seminars for each course units.

3.5 Course work

Year Course Code Subject Course Status


BCOM  E 1015 Principles of Management Core
BCOM  E 1025 Microeconomics Core
BCOM  E 1035 Financial Accounting Core
BCOM  E 1045 Mathematics for Business Core
BCOM  E 1055 Business and Industrial Law Core
BCOM  E 1065 Introduction to E-Commerce & IT Core
BCOM  E 13010 English for Business Communication Core


BCOM  E 2015 Marketing Management Core
BCOM  E 2025 Organizational Behavior Core
BCOM  E 2035 Business Statistics Core
BCOM  E 2045 Cost & Management Accounting Core
BCOM  E 2055 Macroeconomics Core
BCOM  E 2065 Operations Management Core


BCOM  E 3015 Human Resource Management Core
BCOM  E 3025 Entrepreneurship Core
BCOM  E 3035 Advanced Financial Accounting Core
BCOM  E 3045 International Economics Core
BCOM  E 3055 Operations Research Core
BCOM  E 3063 Taxation Core
BCOM  E 3072 Audit & Assurance Core


BCOM  E 4015 Strategic Management Core
BCOM  E 4025 Financial Management Core
BCOM  E 4035 Knowledge Management & Management Information Systems Core
BCOM  E 4045 Development Economics Core
BCOM  E 4055 Family Business Management Core
BCOM  E 4065 *Internship Elective
BCOM  E 4073 *Project Management Elective
BCOM  E 4082 *Corporate Ethics & Governance Elective

* Students should select either the internship or two subjects; Project Management and Corporate Ethics & Governance in order to fulfill the credit requirements of the year

3.6      Evaluation

Testing of a Course Unit

  • A course unit is evaluated by examination.
  • The examinations of all course units are held at the end of the respective year.

3.7     Grading System

Marks obtained in respect of a course unit will be graded according to a ten-category system as follows:


Raw Marks


Grade Point Value





































The student should complete all course units that they have registered for and if they fail to produce valid reasons for not completing a particular course unit a grade of 'E' will be given.

3.8   Re-sit Examination

A student who obtains either a 'D' or an ‘E’ in a particular course unit may re-sit the examination in respect of the course unit for the purpose of improving the grade; the best grade obtainable in this instance is 'C'.  In the event a student obtains a lower grade while attempting to better the grade, he/she will be entitled to the previous grade.

4. Award of the Degree

A student should apply for the award of a degree on satisfying the requirements.  On completion of the degree a student is entitled to an official transcript giving the grades in the respective course units after the confirmation of results by the University Senate.


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