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Business Programmes

Bhutan's First and Only A+ Accredited Institution      Inspiring Education in Bhutan

Business students at RTC initially enter into the Business Foundations programme for a year 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, General Management), students will continue in the second and third years as either BBA or BCom Students. The total duration of the business programmes at RTC is three years.

Programme Handbook - see complete programme details here

Business Foundations 

The first two semesters (1 year) 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 the first year, students have the opportunity to submit their preferences for whether they want to continue with General Management, 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 two years. 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
Yr Sem Modules
1 I

MGT101

Introduction to the Business Environment

ACT101

Financial Accounting

BLT101

Legal Considerations in Business

BIM101

Introduction to Computers and Business Applications

ACS101

Academic Skills

II

BMS101

Business Mathematics

MGT102

Management Theory and Practices

ECN101

Microeconomics

DZG101

Dzongkha Communication

 

LAN101

Grammar, Vocabulary and Phonology in context

 

Bachelor of Business Administration (BBA)

The BBA Programme aims to create graduates with high business acumen with a major focus in the areas of general management, 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 (General Management / Human Resources Management / Marketing)
Yr Sem Modules
1 I

MGT101

Introduction to the Business Environment

ACT101

Financial Accounting

BLT101

Legal Considerations in   Business 

BIM101

Introduction to Computer and Business Applications

LAN101

Grammar, Vocabulary, and Phonology in Context
II

BMS101

Business Mathematics

MGT102

Management Theory and Practice

ECN101

Microeconomics

DZG101

Dzongkha Communication

ACS101

Academic Skills

2 III

BIM202

Management Information System

BLT202

Financial and Business Tax Management

GSE101

Analytical Skills

ECN202

Macroeconomics

1st Major Module
IV

MGT203

Growth and Change in Business

BMS202

Statistics for Solving Business Problems

HRM202

Organizational Behaviour and Culture

MGT204

Motivation and Control Systems

Or

EDP101 Entrepreneurship

2nd Major Module
3 V

MGT305

Fundamentals of Corporate Governance

MGT306

Managing Business-Government Relations

RES301

Research Methods in Business

3rd Major Module 4th Major Module
VI

MGT309

Competitive Advantage: Strategic Management

HRM305

Negotiation Skills

RES302

Business Project

5th Major Module 6th Major Module

Major Modules 

Sem

Major Modules

General Management

Human Resources Management

Marketing

III

1st Major Module

EDP201

Theory and Practice of Entrepreneurship

HRM201

Fundamentals of Human Resource Management

MKT201

Principles of Marketing

IV

2nd Major Module

HOS201

Hospitality Management

HRM203

Recruitment and Retention

MKT202

Consumer Behaviour

V

3rd Major Module

EDP302

Building a Start-up

HRM304

Compensation

MKT303

Sales Management

V

4th Major Module

MGT308

Integration of Business Functions

HRM306

Leadership and Management Development

MKT304

Product and Services Promotion

VI

5th Major Module

EDP303

Fostering Innovation in Business

HRM307

Industrial Relations

MKT305

International Marketing

VI

6th Major Module

BIM303

General Management Approaches to E-Commerce

HRM308

International Human Resource Management

MKT306

Retail and Distribution Management

  

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)
Yr Sem Modules
1    I

       MGT101

Introduction to the Business Environment

      ACT101 

    Financial Accounting

          BLT101

Legal Considerations in Business

    BIM101

Introduction to Computers and Business Applications

    LAN101

Grammar, Vocabulary and Phonology in context

  II

    BMS101

Business Mathematics

      MGT102

Management Theory and Practices

     ECN101

Microeconomics

   DZG101

Dzongkha Communication

      ACS101

Academic Skills

2  III

FIN201

Fundamentals of Corporate Finance

    ECN202

Macroeconomics

BMS202

Statistics for Solving Business Problems

1st Major Module

 GSE101

Analytical Skills

  IV

ACT203

Cost Accounting

BLT203

Taxation Law and Practice

HRM202

Organizational Behaviour and Culture

2nd Major Module

BLT204

Corporate Law   

Or

 EDP101 Entrepreneurship

3   V

BMS303

Mathematics for Managerial Decisions

MGT307

Strategic Management

RES301

Research Methods in Business

3rd Major Module

4th Major Module

 VI

MGT305

Fundamentals of Corporate Governance

RES302

Research Project

IBS301

International Business

5th Major Module

6th Major Module

Major Modules

Sem Required Major Modules Accounting Finance
III 1st Major Module

ACT202

Intermediate Financial Accounting

FIN202

Financial Markets and Services

IV 2nd  Major Module

ACT204

Corporate Reporting I

FIN203

Working Capital Management

V 3rd Major Module

ACT305

Management Accounting I

FIN304

Capital Budgeting

V 4th Major Module

ACT306

Corporate Reporting II

FIN305

Financial Risk Management

VI 5th Major Module

ACT307

Audit and Assurance

FIN306

Investment Analysis and Portfolio Management

VI 6th Major Module

ACT308

Management Accounting II/

ACT309

Public Sector Accounting

FIN307

Banking Concepts and Practice