Phurpa Lhamo 

With an overall pass percentage of only 75.13 percent in Bhutan Higher Secondary Education Certificate (BHSEC) 2021 Examination, students of Commerce stream performed the worst of the three streams.

The pass percentage is a drop from 85.21 percent in 2020 academic year and students’ performance was worse in Business Math and Accountancy.

This is according to the Pupil Performance Report 2022 published by the Bhutan Council for School Examinations and Assessment (BCSEA).

In the 2021 academic year, 5,006 class XII students sat for examinations in the Commerce stream. Of the total 1,245 students failed.




The Pupil Performance Report 2022 stated that Commerce stream was offered in all 20 dzongkhags and four thromdes with the highest enrolment in Thimphu thromde. “Punakha dzongkhag achieved the highest pass percentage of 88.97 percent.”

With 32.35 percent pass percentage, Samdrupjongkhar thromde had the least number of students pass in the stream.

According to the report, in the 2021 academic year, only 38.89 percent of 4,934 class XII students who appeared for the Accountancy exam passed. In the 2020 academic year, 85.89 percent passed in Accountancy new curriculum and 85.11 percent passed in Accountancy old curriculum.

It also stated that female students’ pass percentage was 36.20 percent while it was 41.78 percent for male.




As for Business Math, 42.92 percent passed in the 2021 academic year. This is an improvement from 34.51 percent in the 2020 academic year.

“The highest number of candidates that appeared for the examination was from Thimphu thromde (1,079) and the lowest was from Trongsa dzongkhag (42),” the report stated.

With 71.72 pass percentage, Thimphu dzongkhag secured the highest pass percentage across Bhutan. This was followed by Punakha dzongkhag with 64.74 pass percentage. With a 17.02 pass percentage, Sarpang dzongkhag had the least number of students pass in Business Mathematics.