Business students at RTC initially enter into the Business Foundations programme for three semesters (for the 4 year business programme, they have 3 semesters as business foundation) without pre-selecting either the BBA or BCom course. After the first year, depending on the major they placed in (Accounting, Finance, Marketing, Human Resources, Entrepreneurship), students will continue in the remaining semesters as either BBA or BCom Students. The total duration of the business programmes at RTC is four years.
- see complete programme details here -
The first three semesters will comprise a common foundation year for both BBA and BCom. The foundation year will prepare students for either course by providing them with the necessary skills in IT, language, and quantitative analysis, and by introducing them to basic functional knowledge, skills, and theoretical foundations of business. At the end of third semester, students have the opportunity to submit their preferences for whether they want to continue with Entrepreneurship, Marketing, or Human Resources Management majors (in which case they become BBA students) or with either the Accounting or Finance majors (in which case they become BCom students), for the remaining five semesters. Students will be placed in majors based on preference and availability of slots -- not all majors will be offered every year.
BBA and BCom Programmes – Common Foundation Year
| Yr | Sem | Modules | ||||
|---|---|---|---|---|---|---|
| 1 | I | ACT101 Principles of Financial Accounting | MGT101 Principles of Management | BMS101 Business Mathematics | EAP101 Intermediate English for Academic Purposes | BIM101 Introduction to Computer and Business Applications |
| II | BMS102 Introductory Business Statistics | BLT101 Legal Framework in Business | HRM101 Foundations of Human Resource Management | DZG101 Dzongkha Communication | EAP102 Upper-Intermediate English for Academic Purposes | |
The BBA Programme aims to create graduates with high business acumen with a major focus in the areas of entrepreneurships, human resources management, and marketing. The core focus of the programme is on behavioural and managerial aspects, wherein students will be provided with a grounded business education to deal effectively with people in organizations. Students will be provided opportunities to develop skills related to presentations, communications, IT, analytical thinking, interpersonal relations, and the design of marketing and human resource strategies. The objective of the programme is to provide a strong foundation in business education with theoretical knowledge and practical skills. The programme offers six major modules that will enable students to delve deeper into the area of their specialization, making them highly competitive in the job market. Further, the knowledge and skills gained from the programme will help students to pursue higher studies.
BBA (Entrepreneurship/Human Resource Management/Marketing)
| Yr | Sem | Modules | ||||
|---|---|---|---|---|---|---|
| 1 | I | ACT101 Principles of Financial Accounting | MGT101 Principles of Management | BMS101 Business Mathematics | EAP101 Intermediate English for Academic Purposes | BIM101 Introduction to Computer and Business Applications |
| II | BMS102 Introductory Business Statistics | BLT101 Legal Framework in Business | HRM101 Foundations of Human Resource Management | DZG101 རྫོང་ཁ་བརྡ་དོན་སྤྲོད་ལེན།Dzongkha Communication | EAP102 Upper-Intermediate English for Academic Purposes | |
| 2 | I | ECN101 Microeconomics | MKT201 Principles of Marketing | FIN201 Fundamentals of Corporate Finance | EDP101 Entrepreneurship | GSE101 Analytical Skills |
| II | ECN202 Macroeconomics | BIM202 Management Information System | MGT202 Production and Operations Management | HRM202 Organisational Behaviour | 1st Major Module | |
| 3 | I | BLT303 Taxation Law & Practice | HRM304 Business Negotiation | IBS301 International Business | Elective 1 | 2nd Major Module |
| II | RES301 Research Methods in Business | MGT303 Strategy and Business Decision | Elective 2 | 3rd Major Module | 4th Major Module | |
| 4 | I | RES302 Research Project | BMS404 Operation Research | Elective 3 | 5th Major Module | 6th Major Module |
| II | BRP401 Business Project | MGT404 Governance, Ethics, and Sustainability | Elective 4 | 7th Major Module | 8th Major Module | |
| Sem | Major Modules | Entrepreneurship | Human Resource Management | Marketing |
|---|---|---|---|---|
| IV | 1st Major Module | EDP202 Developing Entrepreneurial Mindset | HRM203 Recruitment and Retention | MKT202 Consumer Behaviour |
| V | 2nd Major Module | EDP303 Building Social Entrepreneurship with GNH Values | HRM305 Industrial Relations | MKT303 Sales Management |
| VI | 3rd Major Module | EDP304 Lean Startup Methodology | HRM306 Human Capital Management | MKT304 Advertising and Branding |
| VI | 4th Major Module | EDP305 Design Thinking and Innovation Management | HRM307 Performance Management | MKT305 Channel and Logistics Management |
| VII | 5th Major Module | EDP406 Digital and Scale up strategies | HRM408 Compensation Management | MKT406 Digital and Social Media marketing |
| VII | 6th Major Module | EDP407 Digital Entrepreneurship | HRM409 Organisational Development and Change | MKT407 Retail and Franchise Management |
| VIII | 7th Major Module | EDP408 Entrepreneurial Finance | HRM410 International Human Resource Management | MKT408 Services Management |
| VIII | 8th Major Module | EDP409 International Business Law & IPR Management | HRM411 Human Resource Information Systems | MKT409 International Marketing |
The BCom programme aims at equipping graduates with the knowledge and technical skills that are necessary to understand and participate in the modern business world, with orientation in the two key functional areas of Accounting and Finance. It also offers an emphasis on the development of soft skills that are essential for the effective delivery of personal and professional duties in the community and organizations. The programme draws its themes and inspiration from past and current industries and human resource development need in both domestic and international markets. With the expanded depth and options for majors in Accounting and Finance, the programme also prepares students for subsequent graduate studies. Further, it allows students to achieve the highest level of success in their professional careers. BCom graduates will acquire adequate knowledge and skills required to pursue and practice professional qualifications such as Chartered Accountant, Chartered Management Accountant, Chartered Financial Analyst, Cost and Management Accountant, Certified Public Accountant, etc.
BCom Programme (Accounting/Finance)
| Yr | Sem | Modules | ||||
|---|---|---|---|---|---|---|
| 1 | I | ACT101 Principles of Financial Accounting | MGT101 Principles of Management | BMS101 Business Mathematics | EAP101 Intermediate English for Academic Purposes | BIM101 Introduction to Computer and Business Applications |
| II | BMS102 Introductory Business Statistics | BLT101 Legal Framework in Business | HRM101 Foundations of Human Resource Management | DZG101 རྫོང་ཁ་བརྡ་དོན་སྤྲོད་ལེན།Dzongkha Communication | EAP102 Upper-Intermediate English for Academic Purposes | |
| 2 | I | ECN101 Microeconomics | MKT201 Principles of Marketing | FIN201 Fundamentals of Corporate Finance | EDP101 Entrepreneurship | GSE101 Analytical Skills |
| II | 1st Major Module | HRM202 Organisational Behaviour | ECN202 Macroeconomics | BIM202 Management Information System | BLT204 Corporate Law | |
| 3 | I | 2nd Major Module | 1st Elective Module | BLT303 Taxation Law & Practice | HRM304 Negotiation Skills | ACT304 Cost Accounting |
| II | 3rd Major Module | 4th Major Module | 2nd Elective Module | RES301 Research Methods in Business | BMS303 Business Statistics | |
| 4 | I | 5th Major Module | 6th Major Module | 3rd Elective Module | RES302 Research Project | BMS404 Operation Research |
| II | 7th Major Module | 8th Major Module | 4th Elective Module | MGT404 Governance, Ethics, and Sustainability | BRP401 Business Project | |
| Sem | Required Major Modules | Accounting | Finance |
|---|---|---|---|
| III | 1st Major | ACT202 Advanced Financial Accounting | FIN202 Financial Markets and Institutions |
| V | 4th Major | ACT306 Management Accounting | FIN305 Capital Budgeting |
| VI | 2nd Major | ACT303 Financial Reporting - I | FIN303 Working Capital Management |
| VI | 3rd Major | ACT305 Financial Reporting - II | FIN304 Financial Derivatives |
| VII | 5th Major | ACT407 Accounting for Business Combinations | FIN406 Security Analysis and Portfolio Management |
| VII | 6th Major | ACT408 Strategic Cost Management | FIN407 Digital Finance |
| VIII | 7th Major | ACT409 Auditing and Assurance | FIN408 Project Finance |
| VIII | 8th Major | ACT410 Computerized Accounting and its Application | FIN409 Sustainable Finance |