About the course

The Graduate Diploma in Accounting is a Bhutan Qualification Framework (BQF) Level 7 qualification with 120 credit point (CP) courses designed for the graduates with a degree in B. Com and or BBA.  The course is designed within the broad context of international financial accounting practices to suit the private sector accounting skills needed. The focus of the course is to develop technical and work capabilities of our graduates in accounting by providing in-depth learning opportunities in Bhutanese Accounting Standards (BAS) and inculcating transferable and lifelong learning skills. The participants are provided with a sound understanding of accounting and finance to prepare for an accounting and finance career in the corporate and not-for-profit organizations. This course is designed to provide an intermediary knowledge and skills for those aspiring to pursue membership in accounting professional bodies.

 Course level and duration

The GDA is a Bhutan Qualification Framework (BQF) Level 7 qualification postgraduate diploma course with 120 credit point (CP) course. The course is offered in 9 months full time.

Admission requirements

Admission to the course is governed by Admission Policy of the Royal Institute of Management (RIM). For details visit the following link www.rim.edu.bt. To be eligible for admission, participants must have a bachelor’s degree in business/commerce with accounting studies.

The course is taught in English and as such participants are expected to be conversant in the English language at the graduate level.

Course aims and objectives

The Graduate Diploma in Accounting aims to develop graduates with specialist knowledge, professional skills and personal attributes necessary to work and contribute in an ever-changing business environment.

The objective of the course I to make our graduates career ready by:

  • Developing a wide range of advanced financial accounting knowledge, skills and attitudes needed for corporate sector accounting and financial management;
  • Developing professional skills and knowledge that enhances the ability to solve problems and make appropriate decisions in complex environments;
  • Developing skills for the 21stcentury work environment;
  • Inculcating professional standards of integrity, honesty and ethical competencies;
  • Developing attitude and skills for customer service excellence; and
  • Developing skills and attitude essential for lifelong learning.

Course requirements and learning outcomes

The GDA is a 120 credit points (CP) course delivered over 8 months intensive mode spread over three terms. First two terms will be engaged in the campus based intensive teaching and learning. Third term will be industry placement. The campus teaching term will comprise of 13 weeks inclusive of teaching, assessments and evaluation. The units offered in the course would either have 10 CP or 5 CP. In total there are 8 units of 10 CP, 4 units of 5CP and an industry placement equivalent to 2 units (20 CP).

The details of the units offered in each term is provided below.

Term I Term II Term III
Units offered:

1. Financial Accounting & Reporting I (10CP)

2. Economics & Markets (10CP)

3. Business Finance (10CP)

4. Financial Accounting & Reporting II (10CP)

5. Management Accounting (10CP)

6. Digital Skills (5CP)

Units offered:

1. Financial Accounting and Reporting III (10CP)

2. Financial Accounting and Reporting IV (10CP)

3. Audit and Assurance (10CP)

4. Accounting Information Systems and Processes (Tally) (5CP)

5. Business Law and Ethics (5CP)

6. Taxation in Bhutan (5CP)

Industry Placement

(equivalent to 2 units, i.e. 20 CP)

On successful completion of the course, graduates should:

  • Be able to perform financial planning, budgeting and management for both public and corporate sectors based on the accepted financial principles, practices and systems with integrated climate concepts;
  • Constructively analyze, interpret and present financial information for decisionmaking;
  • Demonstrate strong cognitive, technical and communication skills to work independently and collaboratively;
  • Approach public sector financial management challenges inclusive of climate change related risks and vulnerabilities from local and global perspective;
  • Acquire managerial skills and mindset for timely and quality public service delivery;
  • Acquire research skills for evidence based decision making and lifelong learning; and
  • Act in accordance with universal standards of integrity, honesty and ethical attributes.

Progression requirements

Academic achievement is governed by the RIM Academic Progress Policy. For details visit the following link www.rim.edu.bt. Overall, students must secure a minimum of 50 percent in each unit and must not fail in more than two units in any academic period in order to progress to higher level. Unit outlines may also stipulate the additional requirements such as minimum requirement of attendance and participations.

The offering Department

The GDA is offered by the Department of Finance & Business. For further information on the course, please contact the course convenor. The course convenor details are provided below.

Mr. Chencho Dorji

Phone : +975 2 351014/ 351013 ext. 198

Email: chencho_dorji@rim.edu.bt

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