Bachelor of Accounting

Programme details and curriculum information

The Bachelor of Accounting program aims to provide students with a comprehensive understanding of accounting principles, practices, and techniques. The program aims to develop students’ knowledge, skills, and abilities in the field of accounting, preparing students for a wide range of career opportunities in the accounting profession. The program focuses on various field of accounting like financial accounting and corporate reporting, cost and managerial accounting, taxation, auditing, accounting information system, corporate law, and other key areas of accounting as core modules to equip students with a solid foundation in accounting. In addition, the program offers various other functional and professional development modules to develop their professional skills and interpersonal skills which are indispensable to produce competent and ethical accounting professionals ready for diverse career opportunities.
The program integrates the knowledge required for professional certifications like ACCA, CPA, CIMA and etc. to prepare students for a globalized business environment and giving students a strong foundation to pursue further qualifications. In order to deepen the area of their study and to specialize, the program offers various both credited and non-credited elective modules to cater the needs of diverse students. Moreover, the program aims to enhance students’ ability to effectively lead teams, make sound financial decisions, and play effective managerial and leadership roles within corporate settings through interactive learning experiences, case studies, professional internship, seminars, workshops on professional development and certifications preparation, and simulated business scenarios. Alongside technical knowledge, students develop skills in leadership, communication, problem-solving, and strategic thinking by focusing on the development of professional skills and providing exposure to cutting-edge technology.

Key Features:
Expert faculty with extensive industry experience
Hands-on training through internships and case studies
Preparation for professional certifications like CPA and CMA

Semester 1
Module Code Module Title Credits Category
BMS101 Business Mathematics 12 core
ACT101 Principles of Financial Accounting 12 core
BIM101 Information Technology for Business 12 core
BLA102 Corporate Law 12 core
DZG101 Dzongkha for Business Communication 12 Core
Semester 2
Module Code Module Title Credits Category
ENG101 English for Business Communication 12 core
ECN103 Business Economics 12 core
RES101 Research Methods in Business 12 core
BMS102 Business Statistics 12 core
ACT102 Cost and Management Accounting-I 12 core

Semester 1
Module Code Module Title Credits Category
FIN207 Financial Management 12 core
ACT203 Cost and Management Accounting- II 12 core
MGT101 Business Environment 12 core
ACT204 Financial Reporting- I 12 core
ACT205 Financial Statement Analysis 12 core
Semester 2
Module Code Module Title Credits Category
EDP101 Entrepreneurship 12 core
MGT202 Management Theory and practice 12 core
ACT206 Public Sector Accounting 12 core
ATX201 Taxation Law and Practices 12 core
ACT207 Financial Reporting- II 12 core

Semester 1
Module Code Module Title Credits Category
HCM206 Organizational Behavior 12 core
MGT205 Corporate Governance and Ethics 12 core
ATX302 Corporate Taxation 12 core
ACT308 Professional Ethics in Accounting 12 core
ACT309 Group Reporting 12 core
Semester 2
Module Code Module Title Credits Category
PIP301 Professional Internship 60 core

Semester 1
Module Code Module Title Credits Category
RES402 Research Project 12 core
MGT306 Strategic Planning and Management 12 core
ACT410 Accounting Information System 12 core
ACT411 Data Analytics in Management Reporting 12 core
ACT412 Contemporary Issues in Accounting 12 core
Semester 2
Module Code Module Title Credits Category
RES403 Industrial Project 36 core
ACT413 Audit & Assurance 12 core
ACT414 Corporate Sustainability Reporting 12 core
All applications for the undergraduate business programme at GCBS shall be accepted after fulfilling the entry requirements of the programme. The shortlisting of applicants for the GCBS entrance test (GET) will be on merit ranked based on their academic achievements in class XII ability rating points. Application is open to students of all streams (Commerce, Arts & Sciences) who fulfil the eligibility and Ability Rating criteria. The details are set out in the following table.
Eligibility Criteria
Ability Rating Points & Selection Criteria
Class XII passed students with a minimum of 50% each in Mathematics/Business Mathematics and pass in English and Dzongkha
Applicants will be merit ranked based on the following subject ability rating points: Mathematics/B. Maths – 5 Accounting/Economics/Physics/ Chemistry/Biology – 4 English – 3 Dzongkha – 2 Any one other subject – 1 Shortlisted applicants are required to sit for the GCBS Entrance Test (GET). The test will comprise of a personal statement, personality trait and aptitude. Selection will be based on the following weightage: 60% of Ability Rating Points as specified above, 40% GET (Personal Statement, Personality Trait & Aptitude Test)
  • Duration: 4 Years
  • Mode of Delivery: On-Campus
  • Total Intake: 90
  • Award: Degree