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 have chosen (Accounting, Finance, Marketing, Human Resources, etc.), students will continue in the second and third year as either BBA or BCom Students. The total duration of the business courses at RTC is three years.

Business Foundations 

The first two semesters (1 year) will comprise a common foundation year for both BBA and BCom. The program will prepare students for either course by providing them with necessary skills in IT, language, quantitative analysis, and introducing them to basic functional knowledge, skills, and theoretical foundations of Business.

At the end of the first year, students have the opportunity to select 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 Accounts or Finance majors (in which case they become BCom students), for the remaining two years.

Business Foundations Curriculum Map





MGT 101:

Business & its


ACT 101:



BLT 101 –


to Legal


BMS 101:



APC 101: IT Skills


ECO 101:



MGT 102:

Management Theory & Practices

BMS 102: Business


DZG 101: Dzongkha

ACS 101: Academic Skills


Modules and Prescribed Textbooks for Semester 1*

 *Students interested in pre-purchasing any of these textbooks should verify with the Academic Affairs Department whether there have been any changes to the recommended textbook list, one month in advance of the semester start date.

  • MGT 101 Textbook: Business Environment; Author: Cherunilam Francis; Publication: Himalaya Publishing House; Price List: Nu. 450
  • ACT101 Textbook: Introduction to Financial Accounting; Author: JR Mongo; Publication: Mayur Paperbacks; Price List: Nu. 295
  • BLT 101 Textbook: Business Law 6th Edition; Author: MC Kuchal; Publication: Vikas Publishing House Pvt. Ltd; Price List: Nu. 325
  • BMS 101 Textbook: Mathematics for Business Studies; Author: JK Thukral; Publication: Mayur Publication; Price List: Nu. 395
  • APC 101 Textbook: No recommended textbook

Bachelor of Business Administration (BBA)

This is a broad and inter-disciplinary program in business studies. It deals with knowledge and understanding of conceptual and applied aspects of management and business. It also helps to develop skills to adapt and respond to change, acquire skills in organizing, planning and presenting work independently and in groups. Besides these, students will be able to develop entrepreneurial skills for self-employment. This three-year-long program is expected to produce graduates with excellent skills in entrepreneurship and marketing, through activities including a continuous processes of proposal and report writing, surveys and individual and group presentations. Students will be exposed to business and industry through internships as a part of their course work during the third year of study.

The BBA provides a variety of career opportunities in the world of business and potentially in government, in such fields as accounting, finance, marketing, human resource management, tourism and management information systems. Business skills learned in the program include accounting, marketing, preparation of business plans and proposals, human resources management, interpersonal communication and application of micro-economics theory. Employment opportunities for BBA graduates exist in public and private companies, corporations and government financial institutions, and internship opportunities in the BBA program will help students choose what is best for them. 

Curriculum Map 




ACT 202: Accounting for Managers -l

HRM 202: Organizational Behavior 

IBS 301: International Business

FIN 201: Introduction to Corporate Finance & Financial Management

MKT 202: Consumer Behavior


ACT 203: Accounting for Managers - ll

ECO 202: Macroeconomics

BLT 202: Corporate Law

BMS 204: Quantitative Techniques

MKT 307: Services Marketing



MGT 303: Fundamentals of Corporate Governance

RES 301: Research Methods in Business

BIM 303: Management information Systems

MKT 304: Advertising Management

MKT 303: Sales Management


BIM 304: Fundamentals of e-Commerce

RES 302: Project Work on Major

MKT 306: International Marketing

BLT 305: Business Tax Planning

THM 301: Principles and Practices of Tourism


Bachelor of Commerce (BCom)

The Bachelor of Commerce program aims to provide strong academic knowledge and skills required to match the needs of growing industry and commerce. The program provides a strong theoretical foundation for those who wish to pursue higher studies in professional and advanced post graduate courses such as Chartered Accountant, MBA, and M.Com. The B.Com program is preferable to other business based courses due to its strong academic knowledge-base, an essential requirement for effective analysis and evaluation of business and economic situations. The Bachelor of Commerce program will provide students with background skills and knowledge in various specialized areas of business, as well as in language, writing and other communication skills, IT and other life skills as team work, public speaking and personality development. Bachelor of Commerce programs prepare students for a wide range of professional and/or management level careers in business or the public sector. B.Com graduates are considered to be tomorrow's leaders in the world of business and government.

Curriculum Map




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)


MGT 304: Strategic Management

ACT 206: Cost Accounting

BMS 203: Business Statistics- ll

EDP 201: Theory & Practice of Entrepreneurship

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

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



IBS 301: International Business

BLT 303: Taxation Law and Practice

ECO 202: Macroeconomics

RES 301: Research Methods in Business

GSE 101: Analytical Skills

ACT 307: Management Accounting (3rd major for Accounts)

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


RES 302: Project Work on Major

ACT 309: Auditing

MGT 303: Fundamentals of Corporate Governance

HRM 205: Negotiation

ACT 308: Computerized Accounting (4th Major Module)

FIN 305: Investment Analysis