Business Programmes

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.

Programme Handbook

- see complete programme details here -

Business Foundations

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.

Business Foundations Curriculum Map

BBA and BCom Programmes – Common Foundation Year

YrSemModules
1IACT101

Principles of Financial Accounting

MGT101

Principles of Management

BMS101

Business Mathematics

EAP101

Intermediate English for Academic Purposes

BIM101

Introduction to Computer and Business Applications

IIBMS102

Introductory Business Statistics

BLT101

Legal Framework in Business

HRM101

Foundations of Human Resource Management

DZG101

Dzongkha Communication

EAP102

Upper-Intermediate English for Academic Purposes

Bachelor of Business Administration (BBA)

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.

Programme Structure

BBA (Entrepreneurship/Human Resource Management/Marketing)

YrSemModules
1IACT101

Principles of Financial Accounting

MGT101

Principles of Management

BMS101

Business Mathematics

EAP101

Intermediate English for Academic Purposes

BIM101

Introduction to Computer and Business Applications

IIBMS102

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

2IECN101

Microeconomics

MKT201

Principles of Marketing

FIN201

Fundamentals of Corporate Finance

EDP101

Entrepreneurship

GSE101

Analytical Skills

IIECN202

Macroeconomics

BIM202

Management Information System

MGT202

Production and Operations Management

HRM202

Organisational Behaviour

1st Major Module

3IBLT303

Taxation Law & Practice

HRM304

Business Negotiation

IBS301

International Business

Elective 1

2nd Major Module

IIRES301

Research Methods in Business

MGT303

Strategy and Business Decision

Elective 2

3rd Major Module

4th Major Module

4IRES302

Research Project

BMS404

Operation Research

Elective 3

5th Major Module

6th Major Module

IIBRP401

Business Project

MGT404

Governance, Ethics, and Sustainability

Elective 4

7th Major Module

8th Major Module

Major Modules

SemMajor ModulesEntrepreneurshipHuman Resource ManagementMarketing
IV1st Major ModuleEDP202

Developing Entrepreneurial Mindset

HRM203

Recruitment and Retention

MKT202

Consumer Behaviour

V2nd Major ModuleEDP303

Building Social Entrepreneurship with GNH Values

HRM305

Industrial Relations

MKT303

Sales Management

VI3rd Major ModuleEDP304

Lean Startup Methodology

HRM306

Human Capital Management

MKT304

Advertising and Branding

VI4th Major ModuleEDP305

Design Thinking and Innovation Management

HRM307

Performance Management

MKT305

Channel and Logistics Management

VII5th Major ModuleEDP406

Digital and Scale up strategies

HRM408

Compensation Management

MKT406

Digital and Social Media marketing

VII6th Major ModuleEDP407

Digital Entrepreneurship

HRM409

Organisational Development and Change

MKT407

Retail and Franchise Management

VIII7th Major ModuleEDP408

Entrepreneurial Finance

HRM410

International Human Resource Management

MKT408

Services Management

VIII8th Major ModuleEDP409

International Business Law & IPR Management

HRM411

Human Resource Information Systems

MKT409

International Marketing

Bachelor of Commerce (BCom)

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.

Programme Structure

BCom Programme (Accounting/Finance)

YrSemModules
1IACT101

Principles of Financial Accounting

MGT101

Principles of Management

BMS101

Business Mathematics

EAP101

Intermediate English for Academic Purposes

BIM101

Introduction to Computer and Business Applications

IIBMS102

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

2IECN101

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

3I

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

4I

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

Major Modules

SemRequired Major ModulesAccountingFinance
III1st MajorACT202

Advanced Financial Accounting

FIN202

Financial Markets and Institutions

V4th MajorACT306

Management Accounting

FIN305

Capital Budgeting

VI2nd MajorACT303

Financial Reporting - I

FIN303

Working Capital Management

VI3rd MajorACT305

Financial Reporting - II

FIN304

Financial Derivatives

VII5th MajorACT407

Accounting for Business Combinations

FIN406

Security Analysis and Portfolio Management

VII6th MajorACT408

Strategic Cost Management

FIN407

Digital Finance

VIII7th MajorACT409

Auditing and Assurance

FIN408

Project Finance

VIII8th MajorACT410

Computerized Accounting and its Application

FIN409

Sustainable Finance