Year 1: Common Foundation

First Semester

MGT 101: Business & its Environment

ACT 101: Accounting Principles

ECO 101: Microeconomics

BMS 101: Business Mathematics

ACS 101: Academic Skills

Second Semester

BIM 101: Introduction to Computers & Business Applications

MGT 102: Management Theory & Practices

BMS 102: Business Statistics-I

BLT 101: Foundation to Legal Framework

DZG 101: Dzongkha

Year 2:

Third Semester

BIM 202: Introduction to Database Management Systems

FIN 201: Introduction to Corporate Finance & Financial Management

MKT 201: Principles of Marketing

HRM 201: Fundamentals of HRM

ACT 204: Intermediate Financial Accounting (1st Required Major for Accounts)

FIN 202: Financial Markets and Services (1st Required Major for Finance)

Fourth Semester

ECO 202: Macroeconomics

ACT 206: Cost Accounting

BMS 203: Business Statistics-II

EDP 201: Theory & Practice of Entrepreneurship

1 Required Major Modules

ACT 205: Corporate Accounting (2nd Required Major for Accounts)

FIN 203: Working Capital Management (2nd Required Major for Finance)

Year 3:

Fifth Semester

IBS 301: International Business

BLT 303: Taxation Law and Practice

MGT 304: Strategic Management

RES 301: Research Methods in Business

1 Required Major

ACT 307: Management Accounting (3rd Required Major for Accounts)

FIN 304: Financial Risk Management (3rd Required Major for Finance)

GSE 101: Analytical Skills

Sixth Semester

1 Required Major

ACT 308: Computerized Accounting (4th Required Major for Accounts)

FIN 305: Investment Analysis (4th Required Major for Finance)

RES 302: Project work on major

MGT 303: Fundamentals of Corporate Governance

1 Elective Related to Major*

1 General Electives**

Programme structure for Accounting major

Year 1 (Foundation): First Semester

MGT 101: Business & its Environment

ACT 101: Accounting Principles

ECO 101: Microeconomics

BMS 101: Business Mathematics

ACS 101: Academic Skills

Year 1 (Foundation): Second Semester

BIM 101: Introduction to Computers & Business Applications

MGT 102: Management Theory & Practices

BMS 102: Business Statistics-I

BLT 101: Foundation to Legal Framework

DZG 101: Dzongkha

Year 2: Third Semester

BIM 202: Introduction to Database Management Systems

FIN 201: Introduction to Corporate Finance & Financial Management

MKT 201: Marketing Principles

HRM 201: Fundamentals of HRM

ACT 204: Intermediate Financial Accounting (1st required major)

Year 2: Fourth Semester

ECO 202: Macroeconomics

ACT 206: Cost Accounting

BMS 203: Business Stastistics-II

ACT 205: Corporate Accounting (2nd required major)

EDP 201: Theory & Practice of Entrepreneurship

Year 3: Fifth Semester 

IBS 301: International Business

BLT 303: Taxation Law and Practice

ACT 307: Management Accounting (3rd required major)

MGT 304: Strategic Management

RES 301: Research Methods in Business

Year 3: Sixth Semester

ACT 308: Computerized Accounting (4th required major)

RES 302: Project Work on Major

BLT 202: Corporate Law (electives related to major)

GEO 481: Environmental Management (General Electives)

MGT 304: Fundamentals of Corporate Governance

GCBS Address

Gaeddu College of Business Studies

Gedu, Chhukha, Bhutan

 (975) 05-282297

 Fax: (975) 05- 282298

 Website: www.gcbs.edu.bt

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