COMSATS University Islamabad
Registrar Office, Principal Seat, Islamabad
***

NOTIFICATION

Scheme of Studies of Bachelor of Science in Auditing and Taxation for Spring 2024

It is Hereby notified that the Academic Council in its 13th Meeting held on June 04, 2012 approved the following Scheme of studies of the Bachelor of Science in Auditing and Taxation, BAT with effect from at CIIT system.

1. Minimum Duration:  Years
2. Maximum Duration: 0 Years
4. Maximum Semesters: 0 Years
Course WorkMin No. of CoursesMin No. of Credit Hrs
1  a. General Education Courses:
12
30
2  b. Majors
3  1. Major Discipline Courses
20
60
4  2. Major Specialization Courses
8
24
5  c. Interdisciplinary Courses
4
12
6  d. Internship
1
3
7  e. Capstone Project
1
3

Note:

Common policies and procedures notified vide No. CUI-Reg/Notif-1794/23/1884,dated August 25, 2023 relating to Undergraduate Degree Programs approved by the Competent Authority and amended from time to time shall be applicable.
    Credit Hours : Please provide total credit hours for this scheme from manage course schemes




Internship
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
1 MGT397 Internship 3(0, 3)
Application of Information and Communication Technologies (Mandatory course) :
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
2 CSC101 Applications of Information and Communication Technologies 3(2, 1)
Arts and Humanities (any one Course from the following list) :
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
3 ARC190 Art Appreciation 2(2, 0)
4 CSC210 Professional Practices 2(2, 0)
5 HUM123 Fundamentals of Philosophy 2(2, 0)
Capstone Project: /
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
6 MGT497 Capstone Project 3(0, 3)
Civics and Community Engagement (Mandatory course) :
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
7 HUM208 Civics and Community Engagement 2(2, 0)
Entrepreneurship (Mandatory course) :
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
8 MGT250 Introduction to Entrepreneurship 2(2, 0)
Expository Writing (any one course from the following list)
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
9 HUM102 Report Writing Skills 3(3, 0)
10 HUM120 Expository Writing 3(3, 0)
Functional English (any one course from the following list)
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
11 HUM100 English Comprehension and Composition 3(3, 0)
12 HUM104 Functional English 3(3, 0)
Ideology and Constitution of Pakistan (Mandatory course) :
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
13 HUM113 Ideology and Constitution of Pakistan 2(2, 0)
Islamic Studies (Mandatory course. HUM116 Ethics is only for Non-Muslims Students) :
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
14 HUM112 Islamic Studies 2(2, 0)
15 HUM116 Ethics 2(2, 0)
List of Interdisciplinary/Allied Courses: (all four courses from the following list)
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
16 ECO400 Business Economics 3(3, 0)
17 MGT173 Programming Language for Business Analytics 3(2, 1)
18 MGT387 Databases for Business 3(2, 1)
List of Major Discipline Courses:
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
19 ACC201 Cost and Management Accounting 3(3, 0) MGT132
20 ACC300 Contemporary Taxation 3(3, 0)
21 ACC300 Contemporary Taxation 3(3, 0)
22 ACC301 Intermediate Financial Accounting 3(3, 0) MGT191
23 ACC458 Information System Audit 3(3, 0)
24 ACC466 Financial Statement Analysis and Valuation 3(3, 0) MGT191
25 ACC467 Strategic Management Accounting 3(3, 0) ACC201
26 ACC469 Business Performance Management Control 3(3, 0) ACC201
27 ACC471 Advanced Management Accounting 3(3, 0) ACC201
28 FIN460 Corporate Finance 3(3, 0)
29 MGT100 Introduction to Business 3(3, 0)
30 MGT101 Introduction to Management 3(3, 0)
31 MGT210 Fundamentals of Marketing 3(3, 0)
32 MGT232 Business Finance 3(3, 0)
33 MGT301 Research Tools and Techniques 3(3, 0)
34 MGT315 Financial Reporting 3(3, 0) MGT191
35 MGT330 Financial Management 3(3, 0) MGT232
36 MGT469 Advanced Auditing 3(3, 0) MGT370
List of Major Specialization Courses
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
37 ACC464 Tax Planning and Accounting 3(3, 0)
38 ACC470 Internal Auditing I 3(3, 0)
39 ACC472 Internal Auditing II 3(3, 0)
40 ACC474 Advanced Taxation 3(3, 0)
41 ACC475 Fraud Risk Management 3(3, 0)
42 ACC476 International Trade and Taxation 3(3, 0)
43 ACC486 Current Issues in Tax Law, Policy and Practice 3(3, 0)
44 ACC487 Procurement Audit Management 3(3, 0)
45 ACC488 Forensic Auditing 3(3, 0)
46 ACC490 Audit and Assurance 3(3, 0)
47 ACC491 Advanced Audit and Assurance 3(3, 0)
List of Minor(s) offered by the Department: Auditing and Taxation
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
48 ACC473 Corporate Taxation 3(3, 0)
49 MGT132 Principles of Accounting 3(3, 0)
50 MGT191 Financial Accounting 3(3, 0) MGT132
51 MGT370 Auditing 3(3, 0) MGT191
Natural Sciences (any one course from the following list) :
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
52 BIO100 Fundamentals of Biology 3(2, 1)
53 ENV120 Environmental Chemistry 3(2, 1)
54 ERS203 Environmental Geology 3(2, 1)
55 FSN246 Contemporary Nutrition 3(2, 1)
56 PHY124 Applied Physics 3(2, 1)
Quantitative Reasoning (any two courses from the following list)) :
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
57 MTH103 Exploring Quantitative Skills 3(3, 0)
58 MTH114 Tools for Quantitative Reasoning 3(3, 0) MTH103
Quantitative Reasoning (Mandatory courses) /
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
59 MGT161 Quantitative Analysis for Management I 3(3, 0)
60 MGT162 Quantitative Analysis for Management II 3(3, 0)
Social Sciences (any one course from the following list) :
Course CodeCourse TitleCredit HoursCo-requisite(s)Prerequisite (s)
61 HUM122 Fundamentals of Psychology 2(2, 0)
62 HUM130 Fundamentals of Sociology 2(2, 0)
63 HUM131 Anthropology 2(2, 0)
64 HUM209 Fundamentals of Political Science 2(2, 0)
65 HUM222 Fundamentals of International Relations 2(2, 0)



Note:

1.Natural Sciences (1 course, 3 credit hours - 2 theory credit hours + 1 lab credit hour): This course falls under the Natural Sciences category and carries 3 credit hours. It usually consists of 2 credit hours of theory and 1 credit hour of laboratory work. The course may cover subjects like biology, chemistry, physics, or environmental sciences.
2. Social Sciences (1 course, 2 credit hours): This course is categorized under Social Sciences and carries 2 credit hours. It may include subjects like sociology, psychology, anthropology, economics, or political science.
3. Functional English (1 course, 3 credit hours): The Functional English course is designed to improve students' practical language skills and carries 3 credit hours.
4. Expository Writing (1 course, 3 credit hours): Expository Writing aims to enhance students' writing abilities, particularly in producing clear and informative essays. The course carries 3 credit hours.
5. Quantitative Reasoning (2 courses, 6 credit hours): This category consists of two courses, each carrying 3 credit hours, focusing on developing students' quantitative and mathematical reasoning skills.
6. Islamic Studies (OR) Religious Education/Ethics for non-Muslim students (1 course, 2 credit hours): This course covers Islamic Studies for Muslim students. Alternatively, non-Muslim students can take Religious Education or Ethics instead. The course carries 2 credit hours.
7. Ideology and Constitution of Pakistan (1 course, 2 credit hours): This course explores the ideology and constitution of Pakistan and carries 2 credit hours.
8. Applications of Information and Communication Technologies (ICT) (1 course, 3 credit hours - 2 theory hours + 1 lab hour): This course focuses on the practical applications of ICT and carries 3 credit hours, with 2 hours dedicated to theory and 1 hour to lab work.
9. Entrepreneurship (1 course, 2 credit hours): This course aims to teach students about entrepreneurship and carries 2 credit hours.
10. Civics and Community Engagement (1 course, 2 credit hours): This course covers civics and community engagement topics and carries 2 credit hours.

Associate Degree:
11. Exiting from Undergraduate/Equivalent Degree Program with an Associate Degree: In the undergraduate/equivalent degree program, students have the option to exit and obtain an Associate Degree if they meet specific criteria. To qualify, students must have completed at least 60 credit hours, including 30 credit hours of general education courses, over a minimum of four semesters, while maintaining a minimum CGPA of 2.00/4.00. The subject field on the degree must remain the same as initially enrolled, and approval for the exit option is granted by the Rector based on the Head of the Department's recommendations. However, this option is not available for disciplines accredited by certain councils like PM&DC, PNC, PVMC, PEC, PCP, PCATP, PBC, NTC, NCT, NAEAC, NCH, etc. On the other hand, disciplines accredited by councils such as NCEAC, NBEAC, and NACTE allow students to pursue the Associate Degree option.
12. Credit Hours: To qualify for the Associate Degree, the standard range of credit hours is 60-72.
13. General Education Courses: All Associate Degree programs must include a mandatory set of 30 credit hours for general education courses.
14. Major Courses: Associate Degree programs shall consist of a mandatory set of 30-42 credit hours for major or disciplinary courses.
15. Field Experience/Internship: If prescribed by the respective Accreditation Council, National Curriculum Review Committee, or the university, a field experience or internship of six to eight weeks must be completed and graded by a faculty member in collaboration with the field supervisor appointed by HoD. This requirement carries 3 credit hours, and if applicable, the courses within the major will comprise 30-39 credit hours.
16. CGPA Requirement: The minimum CGPA required for the award of the Associate Degree program is 2.00/4.00.
17. The pathway for Associate Degree holders allows direct admission to the fifth semester in the same discipline without deficiency courses. However, if the disciplines differ, students must complete deficiency courses in a bridging semester before the fifth semester, as determined by the university's concerned department.Short-listed candidates will undergo a deficiency semester to complete required courses in the relevant discipline before entering the 5th semester of their respective BS programs at CUI. The deficiency courses will be determined by the Dean, recommended by the HoD and Chairman, based on the students' profiles. The relevancy of the previous degree will also be determined by the respective Dean,recommended by the HoD and Chairman on a case-by-case basis, and the decision will be notified and documented in the student's file by the respective campus registrar office. Candidates will also be informed by the respective campus registrar office about their deficiency course/semester before the start of the semester. The minimum eligibility for admission to the fifth semester is a CGPA of 2.00/4.00 or 1st Division in the prior qualification, i.e., the Associate Degree. They are also required to submit NTS-NAT test scores as per CUI policy. All other terms and conditions of CUI, as well as those of relevant Accreditation Councils/Professional Bodies, if any, apply as amended from time to time.
18. Pathway for Conventional Two-Year BA/BSc/Equivalent Degree Holders: Students who completed conventional two-year BA/BSc/equivalent degree programs can join the fifth semester of an undergraduate/equivalent degree program. However, they need to complete deficiency courses through a bridging semester before starting the fifth semester, as determined by the university. The minimum eligibility for admission to the fifth semester in this case is 50% marks in the prior qualification, i.e., conventional two-year BA/BSc/equivalent degree programs. They are also required to submit NTS-NAT test scores as per CUI policy. All other terms and conditions of CUI, as well as those of relevant Accreditation Councils/Professional Bodies, if any, apply as amended from time to time.

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