POKHARA UNIVERSITY BBAfinal-syllabus

Oxford College of Engineering & Management
A Center for Engineering & Management Studies
Bachelor of Business Administration
(BBA)1st
Semester
Syllabus
Gaindakot-2, Nawalparasi
(Affiliated to Pokhara University)
2008

Curriculum Structure
First Semester Sixth Semester
Course Credit Hour Course Credit Hour
English – I 3 Entrepreneurship 3
Business Mathematics I 3 International Business 3
Financial Accounting 3 Operations Management 3
Computer Application 3 Human Resource Management 3
Principal of Management 3 Business Law 3
Total 15 Internship 3
Total 18
Second Semester Seventh Semester
English II 3 Strategic Management 3
Business Mathematics II 3 Specialization I (Two Course) 6
Financial Accounting I 3 Specialization II (Two Course) 6
Microeconomics 3 Total 15
Program Language 3
Total 15
Third Semester Eight Semester
Business Communication 3 Strategic Management II 3
Business Statistics 3 Specialization I (Two Courses) 6
Sociology 3 Specialization II (Two Courses) 6
Management Accounting 3 Total 15
Macroeconomics 3
Total 15
Fourth Semester
Course Credit Hour
Fundamentals of Logic 3
Data Analysis and Modeling 3
Psychology 3
Finance I 3
Research Methodology 3
Summer Project 3
Total 18
Fifth Semester
Course Credit
Organizational Relations 3
Principles of Marketing 3
Management Information System 3
Finance II 3
Nepalese Business Environment 3
Total 15
Specialization Area Courses
Finance Management
1. Investment Decision 1. Organizational Analysis and Design
2. Corporate Financing Decisions 2. Organizational Development
3. Financial Institution and Markets 3. Project Management
4. International Finance 4. Small Business Management
5. Financial Derivatives
Accountancy Marketing
1. Advanced Management Accounting 1. Sales Management
2. Management Control System 2. Marketing Communication
3. Auditing 3. Logistics and Supply Chain Management
4. Taxation 4. Service Marketing
Management Information system (to be revised)
1. System Analysis and Design
2. Problems solving with PCs: spread sheet to multimedia
3. Information technology and business telecommunication
4. Computer software
5. Database Management Systems
6. Management Support Systems
7. Data Communication Systems
8. Selected Topics in MIS
Management Science (to be development)
Option for 3 years BBA to complete 4 year BBA
A Student who has enrolled in the three year BBA program of the University has the
option to complete the four year BBA program. Such a Student is required to
complete additional 30 credit hours. The student is required to take the following
additional Courses:
Semester VII
1. Research Methodology 3 hours
2. Projects Work 3 hours
3. Computer Programming 3 hours
4. Fundamentals of Logics 3 hours
5. Entrepreneurship 3 hours
Semester VIII
6. Strategic Management II 3 hours
7. Four courses form specialization II 12 hours
MTH 101.3 (Credit hours 3)
Business Mathematics I
BBA, First Year, First Semester
Course Objectives:

This course aims to provide introductory understanding of the various
mathematical tools used in business applications.
Course Contents:
8 hours
1. Basic Arithmetic and Algebraic Skills
Manipulation of exponents (law of indices), Solving linear simultaneous equation (up to 3
variables), Simple logarithmic calculation, Compound interest, compound depreciation,
Annuities, Permutation and combination.
2. Set Theory and Real Numbers System 8 hours
Types of set, Venn diagram, set operations, numbers of elements in a set, Application,
Real number system. Open and closed intervals, absolute value, linear inequality and their
graph.
3. Functions and Graphs 10 hours
Definition of faction, Injective, subjective and objective function, Inverse function,
Linear, Quadratic and Polynomial functions, Exponential and Logarithmic functions,
Trigonometric functions, Graphs and Application of each type of function.
4. Limit and Continuity 6 hours
Sequence, Limit of a sequence, Limit of function, Continuity and discontinuity of
function.
5. Differentiation 7 hours
Definition of derivatives, Techniques of differentiation, derivatives of algebraic,
exponential, logarithmic and simple trigonometric functions, Higher order derivatives,
Maxima and Minima of function of one variable. Applications related to rate measures.
6. Polynomials and Quadratic Equations 7 hours
Polynomials and polynomial equations (higher degree), factor and remainder theorem,
fundamental theorem of algebra (without proof), , Number of roots of polynomial
equation, Quadratic nature of the roots, relation between roots and coefficients, formation
of quadratic equations with given roots.
Text Books
1. Budnic, Frank S.: Application Mathematics for Business, Economics and the
Social Science, Fourth Edition, McGraw Hill Inc..
Reference Books:
1. Goldstein Larry j., David C. Lay and David I. Schneider: Calculus and its
Application, Prentice Hall.
2. Bajracharya, Bhanu C.: Business Mathematics, M.K Publisher & Distributors.
3. Bijarcharya D.R. , et all: Basic Mathematics-I, Sukunda Pustak Bhawan (For
Unit 6)
4. Shrestha and Thakurathi: Applied mathematics, Buddha Academic Enterprises
ENG 101.3 (Credit hours 3)
English I
Course Objectives:
This course contains informative reading to improve reading skills,
exercises to help improve listening skills, effective writing exercises to
develop useful techniques in writing and realistic creative writing to give
an opportunity to express oneself. The course aims to develop the overall
skills in the use of English language. Specially it aims to:
1. Revise and consolidate on what the students have already
learnt in their +2 or higher secondary course:
2. Develop and extend their knowledge further;
3. Develop their reading, listening and writing skills;
4. Orient them towards creative writing;
5. Polish student "problem areas" of English grammar;
6. Develop their vocabulary skills; and
7. Develop the knowledge and practice of functional language
needed in different situations.
The method of teaching should be student-centered and activity oriented.
Extensive use of audiovisuals and workbook should be made.
Course Contents:
1. Module I
Desert Island, Around the world, that's show business!, Food and drink, Crossing
the Channel 16 hours
2. Module II
Buildings and homes, put it in writing. The third age, It takes all sorts ............,
communication 16 hours
3. Module III
The English- speaking world, Travelers, Love Stories, On business, Here is
the news 16 hours
Text Book:
1. Jones, Leo: Cambridge Advanced English, Cambridge: CUP
Reference:
Dictionary, Video and Cassettes

ACC 101.3 (Credit hours 3)
Financial Accounting I
BBA, First Year, Second Semester
Course Objectives:
This course aims to provide students with the basic concept and practices of Financial
accounting with a view to develop their skills in preparing and presenting the financial statements of
an organization as part of the accounting information system.
Course Contents:
4 hours
1. Introduction
Concept of accounting, forms of business organization and nature of business activity; users
of accounting information and their needs; fields of accounting; financial statements: the
tools for communication; generally accepted accounting principles; qualitative characteristic
of accounting information; objectives of financial statements; the accounting profession.
2. Recording, Handling and Summarizing the Accounting Information 9 hours
Role of source documents, Recording of transaction and events, the accounting equation; the
double entry system; analysis of transaction; rules of debits and credits for assets, expenses,
liabilities, capital and income; cash accrual and hybrid system of accounting; journal-general
and special including cash and bank books; role of vouchers, T-accounts; trial balance;
concepts of the annual report and financial statements.
3. Income Statement 4 hours
Concepts of income statement; major components of income statements: revenues, cost of
sales, gross margin, administrative expenses, selling and distribution expenses, gains and
losses, net income and retained earnings; formats of income statements; retained earning
statements, preparation of income statement (Vertical multi-step format)
4. Balance Sheet 4 hours
Concepts of balance sheet; major components of balance sheet: assets, liabilities and
stockholder's equity; preparation of balances sheet (vertical, classified format)
5. Work Sheet 8 hours
Accrual and adjusting entries; T-accounts, opening and closing entries; preparation of
income statement and Balance sheet with adjustments using a work sheet.
6. Statement of Cash Flows 8 hours
Cash flows and accrual accounting; purpose of the statement of cash flows; operating,
investing and financing activities; formats of statement of cash flows; preparation of cash
flow statement (vertical format)
7. Annual Repot 2 hours
Meaning and components of an annual report
8. Accounting Information System and the Use of Computers in
Accounting 9 hours
Accounting information system in modern business organizations; role of computers in
accounting; recording transactions, extracting ledger, trial balance and presenting the
financial statements received from the accounting package; using computerized accounting
software; retrieving various reports from the system
Text Book
Porter, Gary A. Norton, Curtis L., Financial Accounting: The Impact on Decision Makers,
The Dryden Press, USA.
Reference Books:
1. R. Narayanswamy, Financial Accounting:A Managerial Perspective, Prentice Hall of
India.
2. Accounting Package
3. Sharma, Narendra, Acharya, C: Financial Accounting, Budha Academic Centre
MGT 101.3 (Credit hours 3)
Principles of Management
Course Objectives:
This course aims to familiarize students with the fundamental principle of
management with a view to development and emerging concepts in management
Course Contents:
1. Introduction 4 hours
Concepts of management, The management process and function, Types and roles of manages,
Managerial levels and skills, Emerging challenges for management
2. Management Theories 6 hours
Scientific management school, Administrative management, Behavioral school, Management
science school, Systems approach, contingency approach
3. Environmental Context 5 hours
Concept of environment, External environment and internal environment, Organization-
environment relationships managerial ethics, social responsibility, Emerging business environment
in Nepal
4. Planning and Decision Making 6 hours
Planning: an overview, Importance of planning, Purpose and function of organizational goals, Types
of planning concept of strategic planning, situational analysis managerial decision making: nature of
decision making, styles and conditions of decision making, group decision making, tools for
planning and decision making.
5. Organizational Design and Structure 8 hours
Meaning, Principles and approach to organization, job design, Departmentation, Nature and types of
organization design, Situational influence on organizational design, informal organization,
Authority, power and responsibility Delegation and decentralization of authority, Emerging
concepts in organizing .
6. Leadership and Motivation 5 hours
Understanding individual in organization, Nature, functions and styles of leadership, Approaches to
leadership, The motivational process, The need-hierarchy and motivation-hygiene theories,
motivation through employee participation.
7. Communication and Team work 6 hours
Concept, nature, and forms of organizational communication, Informal communication,
Interpersonal communication barriers to communication, Groups and teams: concept and
characteristics, Interpersonal and inter-group conflicts managing conflicts.
8. Control and Quality Management 4 hours
Elements of control, Nature and types of control, Managing control in organization, Information for
effective control. MIS and DSS, TQM, Factors effecting quality. Deming management
9. International Management 4 hours
Globalization- concept nature and forms. Methods of globalization, Changing international
management scenario Multinational companies- meaning and types, effects and benefits.
Text Books:
1. Griffin, R. Management, ATTBS, Delhi.
2. Pant, P.R. principle of Management Buddha Academic Enterprise

Reference Books:
1. Robbins P. and Coulter, M.: Management, Prentice Hall of India.
2. Stoner, J.A., R,E, Freeman and D.R. Gilbert Management, Prentice Hall of India.
CMP 101.3 (Credit hours 3)
Computer Application
Course Objectives:
This course aims to provide students with a skill in word processing. spread-sheet,
data base, and use of power point, internet and e-mail. Students are required to undertake a
project work under the supervision of the course director/teacher that will form the third
internal evaluation test.
Course Contents:
1. Introduction to Personal Computer 8 hours
History of computers, PC at a glance, Building blocks of PC; PC software, Micro, mini, main
and super computers, Application of computer, The input accessories, Consideration in buying
a computer, Computer networking (Simple definition of different types of net work; star, ring
and bus typology.
2. Operating System 8 hours
What is an operating system, The DOS (involve different commonly used commands),
Disadvantage of DOS, windows operating system; setting, properties and installation guides,
software tools (Utility programs)
3. Word Processor 8 hours
Learn to use help, Opening, creating, saving, saving documents in different formats and
printing documents, password protection, customization of MS Word to user's requirements,
checking spelling, thesaurus and grammar, Editing, formatting and changing appearance of the
page and merging documents, Importing graphics and creating drawing object, Creating tables,
Embedding and linking, Creating hyperlink, Working with a long document, Customizing
document (e.g. bullet and numbering header and footer, printing area, putting a picture, and
other techniques), Familiarization with Macro and mail merge.
4. Spreadsheet 8 hours
Working with workbooks and worksheet, Entering data and selecting cells, Editing work-sheet
data, Creating formula and working with charts, Creating drawing and working with pictures,
Validating cell entries, sorting and conditional formatting, making decision using Excel, Pivot
tables. Graphs
5. Presentation 4 hours
Rudiments of presentation, Crating presentation slides suing Microsoft power point, Different
techniques of presenting slides, Arranging and sorting slides, Animation and other effects
6. Database 4hours
Basic concepts of database, Table design, Form and report design using a single table
7. Internet and E-mail 2 hours
MS Outlook and its configuration to setup e-mail account, search engines
8. Project Work
6 hours
Student are required to perform regular reporting and presentation in all of the above MS
Office techniques. The students, with the consent of the course coordinator must submit a
project that incorporates the use of MS word, MS Excel and MS power point
Text Book:
1. Busby, Michael and Russel A. Stultz: Microsoft Office 2000, BPB Publications.
Reference Books:
1. Ram B.: Computer Fundamentals, Willey Eastern Publication.
2. Saxena S.: A First Course in Computers, Vikas Publishing.

(BBA)2nd
Semester
Syllabus

2008
Total 18
Program Language 3
Total 15
Macroeconomics 3
Total 15
Fourth Semester
Course Credit Hour
Psychology 3
Finance I 3
Summer Project 3
Total 18
Fifth Semester
Course Credit
Finance II 3
Total 15
Finance Management
additional Courses:
Semester VII
Semester VIII

English II
Course Objectives:
This course aims to develop writing skill in the students. If function as a mini-rhetoric
offering extensive advice on planning, writing and revising, including brainstorming, clustering,
journal writing, and editing, the course introduces student to the various modes of writing and with
enough examples it teaches how to distinguish between the various modes and comprehend an
essay's content, understand the writer's purpose and audience, recognize the stylistic and structural
techniques used to shape the essay, and their sensitivity to the nuances of word choice and figurative
language, in addition, there are ample "writing Assignments" and "collaborative writing Activity"
for the students to apply what they have learnt.
Course Contents:
Module I
Reading to Write
2. The Writing Process
Invention, Arrangement, Drafting and Revision
3. Narration
Sandra Sisneros, Only Daughter; Donna Smith-Yackel, My Mother Never Worked
4. Description
Mark Twain, Reading the River; N. Scott Momaday, The way to Rainy Mountain
Module II
5. Exemplification
16 hours
Robert M. Linlinfeld and William L. Rahje, Six Enviro-Myths
Richard leaderer, English is a Crazy Language
6. Process
Alexander Petrunkevitch, The Spideer and the Wasp; Larry Brown, On Fire
7. Cause and Effect
Norman Cousins, Who Killed Benny Paret ?
Marie winn, Television: The Plug-In Drug
8. Comparison and Contrast
Bruce Catton, grant and lee" A Study in Contrast
Deborah Tannen. Sex, Lies, and Conversation
9. Classification and Division
Allen Pace Nilsen, Sexism in English: A 1990s Update
Stephanie Ericsson, The way we lie
Module III
10. Definition 16 hours
Judy Brady: I want a Wife
Burno Bettelheim. The Holocaust
11. Argumentation
Structuring an Argumentative Essay
Tomas Jefferson, The Deceleration of Independence
Debate Casebook: Multicultural Education
12. Combining the patterns
Lars Eighner, On Dumpster Diving
13. Using and Documenting Sources
Paraphrasing, Summarizing, and using Quotations, Avoiding Plagiarism, Using APA style to Cite and Document
Sources
Text Book:
1. Kirszner, G. Laurie & Stephen R. Mandell: Patterns for college writing: A Rhetorical Reader and
Guide, 7th ed. New York: St. Martin's Press.
MTH 102.3 (Credit hours 3)
Business Mathematics
Course Objectives:
This course aims to provide students with a sound understanding of calculus and
linear algebra for business decisions.
Course Contents:
Application of Derivatives 5 hours
Revenue, Cost and Profit Application, Marginal approach to profit
maximization, Elasticity, Market model.
Functions of Several Variables 6 hours
Functions of variables, Partial derivatives, Partial and total differentials,
Higher order differentials
Optimization: Functions of Several Variables. 7 hours
Maxima and minima of functions of several variables, Lagrange multiplier
and constrained optimization, Competitive equilibrium of a firm, Monopoly
price and output, Discriminating monopolists
Integration and its Applications 10 hours
Indefinite integrals, Techniques of integration, Definite integrals, Improper
integrals, Applications, Ordinary differential equations
Series 4 hours
Series; geometric series, Taylor series
Vector 5 hours
Vector; vector spaces, Linear dependence, Basis
Matrices and Determinant 11 hours
Types of matrices, Matrix operations, Matrix representation of equations.
Determinant, Inverse of a matrix, Cramer's rule, Application of matrix
algebra, Input Output model.
Text Books:
Budnick, Frank S.: Applied Mathematics for Business, Economics and the Social
sciences, fourth edition, McGraw-Hill, Inc
Reference Books:
1. Yamane, Taro: Mathematics for Economist: An Elementary Survey,
Second Edition, Prentice Hall of India.
2. Chiang, Alpha C.: Fundamental Methods of Mathematical Economics,
McGraw-Hill International.
3. Goldstein Larry J., David C. Lay and David I. Schneider: Calculus and Its
Application, Prentice Hall of International
4. Shrestha and Thakurathi: mathematics for Business and Economics,
Buddha Academic Enterprises.

ACC 102.3 (Credit hours 3)
Financial Accounting II
BBA, Second Year, Third Semester
Course Objectives:
This course aims to equip students with the knowledge and skill in handling financial accounting system.
Specifically it aims to acquaint students with the
• Recording, accounting, valuation and disclosure in the financial statements of the inventories and the
cost of goods sold:
• Accounting and disclosure of cash equivalents and receivables;
• Accounting and disclosure of non-current assets and liabilities.
• Accounting and disclosure of current liabilities; and
• Accounting and presentation of owners equity and dividends.
Course Contents:
1. Accounting for Inventories and cost of Goods Sold 8 hours
The nature of inventory; cost of goods sold model; inventory valuation and income
measurement; inventory costing methods; choice of a method; methods of inventory
estimation; effect of inventory valuation method on the cost of goods sold; disclosure in the
financial statements
2. Accounting for cash, Cash Equivalent and receivables 8 hours
Cash and cash equivalent: components of cash and cash equivalents; Preparation of the bank
reconciliation statement and the need for adjustments to accounting records; petty cash, balance
sheet presentation cash and cash equivalent. Accounts receivable: valuation of accounts
receivables, methods to account for uncollectible amount, balance sheet presentation; notes
receivable: interest bearing notes, non-interest bearing notes, presentation of the notes
receivable and related aspects in the financial statements.
3. Accounting for Non-current Assets 11 hours
Concepts of capital, revenue and deferred revenue expenditure; types of operating assets;
acquisition of operating assets and the capitalization process; depreciation: concepts, methods,
and accounting (straight line and diminishing balance method including accelerated
depreciation method), disposal of assets and accounting for gains and loses; disclosure in the
financial statements.
4. Accounting for Current Liabilities 5 hours
Accounts payable; notes payable, tax payable, warranties and accrued liabilities; balance sheet
presentation
5. Accounting for Non-current Liabilities 9 hours
Bonds payable: issuance of bonds, characteristics of bonds, factors affecting bond price,
premium of discount on issuance of bonds, bond amortization, redemption of bonds, disclosure
in financial statements. Accounting for lease; Operating and financial lease; balance sheet of
presentation.
6. Accounting for Stockholders' Equity and Dividends 7 hours
Stockholders' Equity: components of the stockholders' equity section of the balance sheet;
Stocks; type of stock, issuance of stock, stock issued for cash and non-cash consideration and
on a subscription basis, treasury stock, retirement of a stock; presentation in the financial
statements; Dividends; Meaning and types of dividend-cash dividend, cash dividend for
ordinary stock and preferred stock; stock dividend and stock split, disclosure in financial
statements.
Text Book:
1. Porter; Gray A. and Norton, Curtis L, Financial Accounting: The Impact on Decision Makers, The
Dryden Press, USA.
Reference Book:
1. Narayanswamy, R., Financial Accounting: A Managerial Perspective, Prentice Hall of India. New
Delhi.
ECO 101.3 (Credit hours 3)
Microeconomic
Course Objectives:
This course aims to acquaint students the basic fundamentals of micro economic theory. It
enhances the skills of the students in tabular and graphic interpretation of the economic concepts
with respect to business decisions.
Course Contents:
1. Introduction
3 hours
Introduction to economic theory: Problem of scarcity, Introduction to microeconomics and
macroeconomics, Function of microeconomic theory, Comparative static's and dynamics,
Positive and normative economics
2. Demand, Supply and Equilibrium 7 hours
Meaning and Concept of Demand, Individual demand (Law of demand and Demand Curve),
Market demand curve, Meaning and concept of Supply, Individual supply (Law of Supply and
Supply Curve), Market supply curve, shifts in demand and supply curves and the changes in
equilibrium
3. Measurement of Elasticity's
4 hours
Price elasticity's of demand, Arc and Point elasticity, Total expenditure (revenue) and elasticity,
Income elasticity, cross elasticity and price elasticity of supply
4. Consumer Demand Theory 10 hours
Cardinal approach of utility, Consumer equilibrium, Ordinal approach of utility, Indifference
curve, Marginal rate of substitution, budget line, consumer equilibrium, income consumption curve,
price consumption curve, separation of substitution and income effect from price effect for normal,
inferior and griffin good
5. Theory of Production
7 hours
Production function, production with one variable input: total, average and marginal product,
Law of diminishing marginal returns, Production function with two variable inputs: Isoquants,
marginal rate of technical substitution, Law of returns to scale, Isocost lines, optimum
combination of inputs, Expansion path.
6. Costs of Production
4 hours
Short-run total, average and marginal cost curves, Geometry (shape) of short-run cost curves with
their relationships, Long-run average and marginal cost curves: derivations and their shapes
7. Concept of Revenue Curves
2 hours
Nature of revenue curves in various markets, Total, average and marginal revenue curves,
Relationship between average and marginal revenue curves in different market situations.
8. product Pricing 7 hours
Perfect competition; pricing under perfect competition; equilibrium in short run and long rung
Monopoly; Pricing under monopoly, short and long period, monopolistic competition; pricing
under monopolistic competition; short and long period, comparison among various market
structures
9. Theory of factor Pricing 4 hours
Factor pricing in perfectly competitive markets, factor in imperfectly competitive markets,
Bilateral monopoly
Text Book:

1. Mankiw, N. Gregory: Principles of Microeconomics, The Dryden press, Harcourt Brace
College publishers
Reference Books:
1. Dominick Salvatore: Theory and problems of Microeconomics, 3/ed, Schaum's Outline
series McGraw-Hill, Inc. Singapore .
CMP 103.3 (Credit hours3)
Programming Language
Course objectives:
This course is aims to introduce Student to the imperative Programming Principles
and acquaint them with the C Programming Language.
Course Contents:
1. Historical Development 2 hours
History of computing and computers, types of computers (analog and digital),
Generations of Computers
2. Introduction to Computer Systems 4 hours
Fundamental concepts of computer, Memory, hardware, software and firmware, block
diagram of digital computer, compute peripherals
3. Programming Preliminaries 10 hours
Introduction to program and programming language, Types of programming
language, Generations of programming languages, program design methodology,
software development: Stages of software development, Text editor; Assembler,
compiler, interpreter, Algorithms, Flowcharts, Pseudo codes, ASCII
4. Program Maintenance 16 hours
C Basics; Variables and constants, The simple data types in C. Operators, Header
files, Input and Output statement: Unformatted I/O, Formatted I/O, Type conversion,
Loops and Decisions (For loop, while loop, Do while loop, Nested loop Case-break
and continue statement, If Else, Else-If and switch statements), Functions (Variables,
Returning a value from a function, Sending a value to a function, Arguments,
Preprocessor Directives, C librabraries, Macros, Header files and proto typing),
Recursion
5. Arrays and Strings 4 hours
Initializing arrays, Multidimensional arrays, String; function related to the string.
6. Structures and Unions 3 hours
Initializing structures, Nested type structure, Arrays and structures, Unions
7. Pointers 4 hours
Pointer data type, Pointers and Arrays, Pointers and Functions, Pointers and
Structures
8. Files and File handling 5 hours
Opening and creating a file in different modes (Read, Write and Append)
Text Book:
1. Rajaraman, V.; Computer programming in C, Prentice-Hall of India, New Delhi
Reference Books:
1. Kelley, A. & Pohl I: A Book on C, Addition Wesley Longman
Singapore Pvt. Ltd.
2. Yshavant Kanetkar: Let Us C, BPB Publication, New Delhi.

(BBA) 3rd
Semester
Syllabus
2008

Total 18
Program Language 3
Total 15
Macroeconomics 3
Total 15
Fourth Semester
Course Credit Hour
Psychology 3
Finance I 3
Summer Project 3
Total 18
Fifth Semester
Course Credit
Finance II 3
Total 15
Finance Management
additional Courses:
Semester VII
Semester VIII
Business Communication
Course Objectives:

This course aims to impart to students the knowledge of effective written and oral
communication skills for handling business operations.
Course Contents:
1. Communication in workplace 5 hours
The role of communication in business, business communication model,
perception and reality, communication malfunctions
2. Fundamental business Writing 5 hours
Adaptation and selection of words, construction of clear sentences and
paragraphs, writing for effect
3. Quality of Effective Correspondence 6 hours
Objectives of business letter, primary goal, conversational style, you-viewpoint,
positive language, courtesy, emphasis by position and sentence structure,
coherence in letter, problems of cultural difference ethics and public relations
writing
4. Business Correspondence 10 hours
Direct inquiry, indirect situations, persuasive requests and collections, sales and
applications, memorandums
5. Business Report Writing 6 hours
Basic of report writing and readability management, report structures, graphics
and visual aspects of report writing
6. Public Speaking and Oral Reporting 5 hours
Making formal speeches: Selection of topic, presentation method, audience
analysis, appearance and bodily action, use of voice and visual aids, Oral
reporting: definition, differences between oral and written reports, planning the
oral report, problems for speeches and oral reports
7. Additional Oral Communication 5 hours
Conducting and participating in meetings, using the telephone, interview,
listening
8. Nonverbal Communication 3 hours
Deification, classification of nonverbal communication
9. Selected Topics 3 hours
Technology-enabled communication, tools for presentation, cross-cultural
communication
Text Books:
1. Lesikar, Raymond V. and John D. Pettit Jr.: Business Communication:
Theory and Practice, Irwin inc: India.
2. Lesikar, Raymond V., Johan D. Pettit Jr. and Marie E. Flatley: Business
Communication, Irwin.
STT 101.3 (Credit hours 3)
Business Statistics
Course Objectives:
This course aims to provide students with a through understanding of
descriptive and inferential statistical tools used in business decision making.
Course Contents:
3 hours
1. Introduction
Statistics and data, quantitative and categorical variables, fundamental elements of
a statistical analysis
2. Data Collection
4 hours
Source of data, experimental research, survey research, questionnaire, data
preparation-editing, coding, and transcribing.
3. Tables and Charts
3 hours
Steam-and-leaf display, frequency distribution, relative frequency distribution,
cumulative polygon, timeplots
4. Summarizing and describing Numerical Data
6 hours
Measure of central tendency: mean, median, mode and mid-hinge, Measures of
variation: range, inter quartile range, standard deviations, and coefficient of
variations. Shape, five-number summary and box-and-whisker plot.
5. Probability
7 hours
Basic concepts, counting rules, objective and subjective probability, marginal and
joint probability, addition rule, conditional probability, multiplication rules,
Bayes' Theorem
6. Discrete Probability distribution
6 hours
Random variables, mean and standard deviation of discrete random variables,
mathematical expectation, binomial distribution, Poisson distribution
7. Continuous Probability Distribution
5 hours
Normal distribution and its applications, assessing normality, normal
approximation of binomial and position distribution
8. Estimation of Population Parameters
6 hours
Law of large numbers, central limit theorem, statistical confidence, confidence
intervals, confidence for means and populations.

9. Hypothesis Testing
8 hours
Testing of significance, P-value approach to hypothesis testing, connection
between confidence intervals and hypothesis testing, comparing two means (two
sample z and t-test procedures), comparing two proportions, power.
Text Book:
1. Levin, Richard I. and David S. Rubin: statistics for Management,
Prentice-Hall of India 9,ocs
2. Bereson, Mark L. and David M. Levine: Business statistics: Concepts and
Applications, Prentice- Hall, Inc 3pcs +1
SOC 101.3 (Credit hours 3)
Sociology
Course Objectives:
This course aims to provide students with the basic concepts of sociology along with the knowledge about
cultural and social institution and processes.
Course Contents:
1. Introduction to Sociology 4 hours
Meaning of sociology, Nature of sociology, methods of sociology (Scientific methods and limitations, Sociology
as a science), subject matter of sociology
2. Theories 8 hours
Meaning of perspective and their uses in sociology, Major theoretical perspectives of sociology: functionalist,
conflict and Interactions: Basic assumptions their strength and weakness. Relationship of business management
with social sciences (sociology/anthropology)
3. Basic Concepts in Sociology 14 hours
Society: meaning, nature and types (Pre-industrial and industrial society), Community: meaning and nature.
Culture meaning, characteristics and functions, cultural contents (Material and non material culture) and
Elements of culture (Norms values, beliefs, knowledge, Technology, signs) Group: meaning, nature, importance,
and classification of groups (Primary and secondary) and factors enforcing group formation. Organizations:
meaning, nature, formal organization and Weber's bureaucracy, social institutions: meaning, nature, functions
and types (Primary and secondary)
4. Basic social institutions 10 hours
Marriage: meaning, characteristics, function and types (monogamy, polygamy, endo and exogamy), factors
effecting marriage (Industrialization, organization, education, legislation). Family: meaning, characteristics,
types (Norms values, beliefs, knowledge (Nuclear and joint, patriarchal and matriarchal, functions,
nuclearization and changing gumptions of family. Kinship; meaning, rule of descent, kinship usages (Rule of
avoidance and joking relationships)
Educations System: meaning of education, function of education (Functionalists view and conflict view).
Religion: meaning (Religion as a system of beliefs and practices), sacred and profane, functions of religions
(functionalist and conflict approach) political system: meaning and basic features of democracy and
totalitarianism, meaning and functions of welfare state. Economic system; capitalism and socialism, meaning and
basic features with their strengths and limitations
5. Socialization 3 hours
Meaning of socialization, Primary socialization (Theory of Frued, Mead, Colley and piaget), Agents of
socialization, Impact of man on society and impact of society on man. Personality: meaning, static and dynamic
nature of personality, factors determining personality (Biological and Environmental I.e. socio-cultural)
6. Social Stratification 3 hours
Meaning of social differentiation, inequality and social stratification, nature and types of social
stratification (Meaning and characteristics of caste, class, ethnic and gender inequality with reference to
Nepal)
7. Social Control 3 hours
Crime an deviance: meaning and their differences. Merton's type of Anomie. Concept of social sanction,
conformity, meaning and nature of social control, types of social control (formal and informal): Agencies of
social (formal and informal i.e. Law, education, coercion, norms and values, religion)
8. Social Change 3 hours
Meaning, nature, causal factors (Population, social organization, environment, technoloy0 and Conflict approach
to social change
Text Book:
1. Shankar Rao, C.N.: (2000), Sociology: Primary Principles (3rd edition), New Delhi: S. Chand & Company.
2+5
Reference Books:
1. Calhoun, Light, Keller: Sociology (6th ed.). New York: McGraw Hill.
2. R.M Mac Iver and C.H Page: society: An introductive analysis
3. M. Heralamabous with RM Held; Sociology: Themes and perspectives 2
4. Rishikeshav Raj Regmi: The essentials of sociology 2
5. Regmi, Sandeep Raj. sociology 1

ACC 103. (Credit hours 3)
Management Accounting
Course Objectives:
This course aims to provide an understanding of cost and const behavior and
develop and ability to use cost information for planning and control decision.
Course Contents:
Concept, scope and objectives of managerial accounting; changing role of
management accounting in a dynamic business environment; managerial versus
financial accounting managerial accountant in a organization controllership
accounting responsibility and limitation, managerial accounting as a career.
2. Basic cost management, Allocation and Product cost determination 9 hours
Cost concepts, manufacturing costs, manufacturing costs flows, product costs in-
service industry, firm and non-profit organizations; cost behavior patterns, variable
cost and fixed costs, direct, controllable and uncontrollable costs. Opportunity costs
sunk costs, differential cost marginal and average cost; cost estimation; product cost
definition for manufacturing, service and retail industries; need for accurate
determination of product cost, target analysis; analyzing cost to activities.
3. Income Recognition, Measurement and Reporting 3 hours
Acceptance of project is based on the Absorption and variable costing, reconciliation
under absorption and variable costing
4. Cost-Volume-Profit Analysis 10 hours
Assumption behind breakeven analysis, breakeven formulate derivation and
significance, profit volume graph and its usefulness, contribution margin and its
interpretation, goal setting and breakeven analysis, multiple products breakeven rules,
cost structure and operating leverage, introduction to activity-based costing.
5. Planning and Control Systems 10 hours
Budgeting and profit planning, master budgeting, cash budgeting, flexible budgeting,
concept of responsibility accounting.
6. Alternative Decision making 6 hours
Make or buy, drop or continue, accept or reject a special offer, replacement of assets.
7. Capital expenditure Decisions 6 hours
Concept of present value, discounted, cash-flow analysis, methods for making
investment decisions.
Text Book:
1. Hilton, Ronald W: managerial Accounting. Tata McGraw-Hill.
Reference Books:
1. Horngren, Charles T. Gary I. Sundem, and William O. stratton: Introduction
to Management Accountancy Prentice-Hall of India
2. Bajrachary, Ojha, Goet, Sharma: Management Accounting in Nepal, Asmita
Publisher, Kathmandu, 2005.
ECO 102.3 (Credit hours 3)
Macroeconomics
Course Objectives:
This course aims to familiarize students with the overall economic system
and basic concepts of macroeconomics.
Course Contents:
1. Nature and Scope of Macroeconomics 3 hours
Meaning and Concept of macroeconomics; Basic issues in macroeconomics:
unemployment, inflation, business cycles, and economic growth; scope and
importance of macroeconomics; Distinction and interdependence between
microeconomics and macroeconomics.
2. Circular Flow of Income and Expenditure 4 hours
Circular flow with saving and investment, Circular flow in a three-sector closed
economy, Adding foreign sector: Circular flow in a four-sector open economy,
Importance of the circular flow.
3. National Income: Concept and Measurement 7 hours
Meaning and definitions of National income: Gross Domestic Product/
Output/Income, Gross Nation Product/Output/Income, Net Domestic/ National
Product, GDP/GNP/NNP ant market price, GDP/GNP/NNP at factor cost, Real and
Nominal DGP/GNP/NNP, methods of computing/measuring GDP/GN{/NNP: Income
method, Expenditure method, value added method, Personal income, Disposable
Income and per Capita Income, Difficulties in the measurement of National income,
Importance of National income analysis.
4. Classical Theory of Employment 2 hours
Classical theory of employment and output, Summary of the classical model
(including Say's law and quantity theory of money), Keynes's criticism of classical
theory.
5. Principle of Effective Demand 2 hours
Aggregate demand price, Aggregate supply price, Determination of effective demand,
Importance of effective demand, Repudiation of Say's law and Full Employment
Theory.
6. Consumption Function and Saving Function 2 hours
Meaning of consumption function, Keynes's psychological law of consumption,
Meaning and significance of marginal propensity to consume (MPC) and average
propensity to Consume (APC), Determinants of the consumption function. Measures
to raise the propensity to consume, Saving function.
7. The Investment Functions 3 hours
Meaning of capital and investment, Types of investment: Induced vs. Autonomous
Investment, Determinants of Investment, Marginal Efficiency of Capital (MEC),
Marginal Efficiency of Investment (MEI); Relation between MEC and The MEI

8. Income Determination in Closed and Open Economy (Goods market
Equilibrium) 3 hours
Meaning and concepts goods market, two-sector economy: Determination of the
equilibrium level of income (Goods market equilibrium) with aggregate expenditure
and aggregate output, Equilibrium with saving and investment, Equilibrium level of
income in three-sector and four sector economy.
9. The Concept of Multiplier 2 hours
Concept of Multiplier: investment multiplier, government expenditure multiplier, tax
multiplier, export multiplier, and import multiplier, working principle of the
multiplier in simple two sector economy, Determination of multiplier in two-, three-
and four-sector economy, Leakages of multiplier, Importance of multiplier.
10. Theories of Interest Rate (Money Market Equilibrium) 4 hours
Concept of money market, classical theory of interest and its criticism, Loanable
funds theory of interest and its criticism, Keynes's liquidity preference theory of
interest.
11. IS and LM Function: General Equilibrium of Product and money Market
2 hours
The product (goods) market, Deriving the IS Curve, The money market, Deriving the
LM Curve, General equilibrium of product and money market with IS and LM
curves, Shift in the IS and LM function changes in general equilibrium, Simultaneous
shift in the IS and LM function.
12. Macroeconomic Equilibrium 2 hours
Derivation of aggregate demand curve (AD), Derivation of aggregates supply curve
(AS), Equilibrium with AD-AS, change in macroeconomic equilibrium with shift in
AD and AS
13. Theories of Inflection 5 hours
Meaning of inflation, measures of inflation: CPI, WPI, GDP Deflator, inflationary
gap, Cause of inflation: Demand pull inflation, Cost-push inflation, Mixed demand
pull cost-push inflation, Effects of Inflation, The Philips curve: The short-run
relationship between unemployment and inflation
14. Business Cycles 1 hours
Meaning of business cycles (Economic fluctuations), phases of a typical business
cycle: Recovery; Prosperity; recession, and depression, Counter cyclical measures.
15. Fiscal and Monetary Policies 4 hours
Objectives, tools and Policy measures in developing countries.
Text Book:
1. Mankiw, N. Gregory: (1997). Macroeconomics (3rd
ed), New York: Worth
Publishers
Reference Books:
1. Donbush, Rudiger; Fisher, Stanley; and Startz, Richard: (2001);
Macroeconomics (8th ed), new Delhi: Tata McGraw Hill

(BBA) 4th
Semester
Syllabus
2008
Total 18
Program Language 3
Total 15
Macroeconomics 3
Total 15
Fourth Semester
Course Credit Hour
Psychology 3
Finance I 3
Summer Project 3
Total 18
Fifth Semester
Course Credit
Finance II 3
Total 15

Finance Management
System Analysis and Design
Problems solving with PCs: spread sheet to multimedia
Information technology and business telecommunication
Computer software
Database Management Systems
Management Support Systems
Data Communication Systems
Selected Topics in MIS
additional Courses:
Semester VII
Semester VIII
LOG 101.3 (Credit hours 3)
Fundamentals of Logic
BBA, Second Year, Fourth Semester
Course Objectives:
This course aims to develop the ability of critical reasoning of students so that they
gain the skill to argue well and detect good and bad arguments.
Course Contents:
1. Basic Logical concepts and language Functions 5 hours
Meaning of logic, propositions. Premises and arguments Complex arguments,
Arguments identification: conclusion and premise indicators, contextual
arguments, unstated proposition, Deduction and induction, Validity and Truth,
Arguments and explanations
2. Analysis of Arguments 4 hours
Arguments diagrams, Passage analysis of complex argumentative passage,
Problem solving, Problems in reasoning, Retrograde reasoning.
3. Languages Functions 3 hours
Basic functions of language, Discourse: forms of discourse, Emotive and
cognitive meaning, Agreement and disagreement.
4. Definitions and Fallacies 4 hours
Kinds of definitions and disputes and their resolutions, Denotations and
connotations, Concept and types of fallacies, Relevance, presumption and
ambiguity
5. Deduction 16 hours
Theory of deduction, Categorical propositions and classes, square of opposition,
Categorical syllogism, Nature of syllogistic arguments, Syllogisms testing with
venn-diagram , syllogistic rules and fallacies, syllogistic arguments in ordinary
language, symbols logic, Symbols for conjunction, negation, disjunction and
punctuation, statement forms, Material equivalence, Methods of deduction:
Proving validity and invalidity using quantification theory.
6. Induction 8 hours
Argument by analogy, Appraising analogical argument, Refutation, Casual
connections, cause and effect, The mill's method, Method of difference, Method
of residues, Method of concomitant variation
7. Science and Hypothesis 8 hours
The value of science, scientific and unscientific explanation, Evaluation of
scientific explanations, Scientific investigation stages, pattern of scientific
investigation, Experiments and ad hoc hypothesis
Text Book:
1. Irving M. Copi and Carl Cohen (11th ed.): Introduction to logic, Pearson
Education
Reference Books:
1. Patrick J. Hurley: A Consise Introduction to Logic, Wadsworth Thomson
Learning
STT 102.3 (Credit hours 3)
Data Analysis and Modeling

Course Objectives:
This course aims to acquaint with major statistical and quantitative tools used
in modeling and analysis of business decision involving alternative choices.
Course Contents:
1. Relationships 7 hours
Scatter plot, least square regression-assumptions, statistical model,
correlation-statistical model and inference, the question of causation,
prediction and confidence intervals for estimating regression parameters what
is the subject about? Mathematics review, Brief introduction to Recursion, C+
+ at a glance
2. Multiple Regressions 8 hours
Multiple regression analysis, selection of predictor variables, multi-co
linearity, standard error of estimate, predication and confidence intervals,
model building, curvilinear model qualitative variables stepwise regression,
residual analysis.
3. Time Series Analysis 5 hours
Index number, decomposition of a time series
4. Forecasting 6 hours
Choosing the appropriate forecasting technique, moving average, exponential
smoothing, forecasting using time series
5. Linear Programming 15 hours
Problem formulation, graphical solution, special cases, some standard LP
models with application in business, sensitivity analysis and duality
6. Network Models 7 hours
Transpiration and assignment problems, PERT and CPM
Text Books:
1. Mark L. Berenson, david M Levine and Timothy K. Krehbiel: Basic
Business Statistics (Ninth edition), Person
2. G D Eppen, F J Gould and CP Schmidt: Introductory Management Science,
Prentice- Hall
Reference Books:
1. Levin, Richard I. David S. Rubin, Joel P. Stinson and Everest S. Gardner
(JR): Quantitative Approaches to Management McGraw-Hill.
2. Siegel, Andrew F.: Practical Business Statistics, Irwin.
3. Taha, Hamady, A.: Operations Research. An Introduction, McMillan.
PSY 101.3 (Credit hours 3)
Psychology
Course Objectives:
This course aims to provide students with the knowledge of Psychology, the basis of
human behavior and the different psychological Process.
Course Contents:
1. Definition of Psychology as a Behavioral Science 5 hours
Definition and meaning: Meaning of Behavior, S-R and S-O-R paradigms; Overt vs.
Covert Behavior; Psychology as empirical science; methods of studying Psychology;
Scope of Psychology; Contribution of Psychology in different fields.
2. Biological Bases of Behavior 5 hours
Human Body: neuron as the Basic Unit of the nervous System and unions Neuron,
Division of Nervous system-Central an Peripheral, Sympathetic systems and their
functions
3. Learning and Memory 6 hours
Learning: meaning types of learning, classical conditions, trial and error, operant
conditioning, insightful learning: reinforcement and learning, schedules of reinforcement,
incentives and feedback, transfer of learning. Memory: meaning, Memorization process,
types of memory, meaning of forgetting, types and its causes.
4. Emotions and Motivation 6 hours
Emotions: meaning, nature, types; development and differentiation of emotions; meaning,
concept of motives, types of motives and hierarchy of motives, conflict of motives,
frustration, stress and coping of emotion as motives.
5. Sensation, Attention, and Perception 10 hours
Sensation as a raw material for experiences, Various types of senses: visual, auditory,
olfactory, kinesthetic, vestibular and other senses. Attention: meaning factors of attention,
types of attention, span, fluctuation and division of attention, distraction. Perception:
meaning laws of perception and perceptual grouping. Errors in perception: illusions,
hallucinations and delusions
6. Thinking and Problem Solving 6 hours
Thinking: meaning, types of thinking, convergent and divergent thinking, Process of
concept formation: abstraction, generalization and discrimination. Meaning of problem
solving, step of problem solving and set in problem solving.
7. Intelligence 6 hours
Concept, Types of intelligence: general and specific, intelligent quotient (IQ).
Measurement of intelligence: major tests of intelligence (Benet-Simon Test)
8. Personality 5 hours
Concept and nature. Personality and culture relationships. Factors influencing personality
development. Assessing personality: self-report test, situational sand projective test
(Rorschack Ink-Blot -Test and TAT)
Text Book:
1. Mangal, S.K: General Psychology, Sterling Publisher Pvt.Ltd.
Reference Books:
1. Morgan, C. and J.W. King: Introduction to Psychology, Tata McGraw-Hill.
2. Hilgard, Atkinson and Atkinson: Introduction to Psychology, Oxford and IBH, India.

RCH 101.3 (Credit hours 3)
Research Methodology
Course Objectives:
This course aims to familiarized student with the basic concepts of research methodology as used
in business administration with a view to develop their capability to conduct small research
projects and write effective research reports..
Course Contents:
1. Research in Business 5 hours
Research in business administration, Applying scientific thinking to business administration
problem, The research process, Role of research in business administration, Nature of business
research, Ethics in business research
2. Review of literature 6 hours
Concept and need for review of literature, Steps in review of literature, Organizing library
findings, Evaluating the literature, Recording reference, Developing a theoretical farmework
3. Sampling 4 hours
Concept of sample and sampling, sampling process and problems, Types of samples:
Probability and non probability sampling, Determination of the sample size, sampling and non
sampling errors
4. Measurement and Scaling 5 hours
Variable and its types, Nature of measurement, Reliability and validity, Nature scaling,
Response methods , scale construction
5. Research Designs 6 hours
Descriptive (historical, exploratory, case study and developmental), correlation and casual
comparative),Experimental and Qualitative research designs.
6. Problem and Hypothesis Formulation 6 hours
Concept of a problem, Steps in problem formulation, research questions, Characteristic of a
well formulated problem, concept and formulation of hypothesis
7. The Research Proposal 2 hours
Topic selection, criteria of topic selection, Purpose of research proposal, contents of research
proposal.
8. Data Collection Instruments 6 hours
Methods of collecting primary data, Questionnaire designing, Research interview, Exploration
and use of secondary data, Coding, editing, and tabulating
9. Data Analysis 4 hours
Presenting data in tables, graphs and diagrams, Use of descriptive and inferential statistical
techniques in data analysis and interpretation of results, Concept and importance of qualitative
data analysis
10. Research Report Writing 4 hours
Concept and purposes of report writing and presentation, Types of reports, Components and
layout of various types of reports, Essentials of a good report.
Text Book:
1. Donald Cooper and Pamela Schindler: Business Research Methods (Eighth) edition), Tata
McGraw-Hill
2. Howard K. Wolff and Prem R. Pant: Social Science Research and Thesis Writing, Buddha
Academic Publishers and Distributors
FIN 101.3 (Credit hours 3)
Finance I
Course Objectives:
The two core courses on Finance, Finance I and Finance II, aim to provide Student with basic
understanding of important concepts in finance and investment. For students choosing to specialize
in finance, the two core courses give them solid foundation. For students choosing to concentrate on
other areas of management, the two core courses equip them adequately to understand financial
decisions and communicate effectively with finance managers or finance professionals
Course Contents:
1. Earnings and Cash Flow Analysis 3 hours
Inadequacy of accounting numbers; Emphasis on Free Cash Flow; Interpretation of Financial
Ratios
2. Liquidity and Working Capital Management 3 hours
Working Capital and its, components; Cash conversion cycle; Managing cash, inventories, and
receivables.
3. Concepts of Return and Time value of Money 9 hours
Compound interest, compounding frequency and their implication on future values of an investment;
Periodic interest rate and effective annual interest rate; Discounting and present values of cash
flows; Valuation of level and growth perpetuities, annuities, Nominal return, inflation, and real
return; Nominal and real interest rate/discount rate.
4. Introduction to concept of Risk 9 hours
Concept of Expected value, variance, Standard Deviation, and Covariance of returns; Limitation of
Variance as a measure of risk; Normal distribution and adequacy of expected return and variance.
Concept of diversification; Use and limitations of diversification in risk reduction; Market versus
unique risk: Assets versus portfolio risk. Capital Asset Pricing Model (CAPM) and beta as a
measure of asset risk.
5. Valuation of Default Risk Free Bond 6 hours
Price and yield relationship of a bond; Price risk of a default risk free bond; Coupon rate and price
risk; Maturity and price risk
6. Valuation of Common Stock
Book value, Liquidation value, Replacement Cost value, Dividend Discount Model of stock
valuation. Growth stocks and income stocks; earning per share and P/E multiple; growth,
reinvestment, ROE and stock Price; Market efficiency and stock price Behavior
7. Capital Investment Decisions 6 hours
Superiority of Net Present Value (NPV) over pay back period, accounting rate of return, internal rate of return
(IRR), discounted payback period, and profitability index.
estimating cash flows: sunk cost, opportunity cost, cannibalization, sales creation and the concept of incremental
cash flows.
Capital Replacement Decision: Optimal Timing of Investment; Comparing investment with different lives;
capital rationing problem sensitivity and scenario analysis;
8. Capital Structure and Theories of Capital Structure 6 hours
Modigliani and Miller's (MM) Irrelevance Proposition of Capital Structure; Static Tradeoff Theory of
Capital Structure; Pecking Order Theory; Impact of debt on incentive and agency problems. Cost of Capital
and weighted Average Cost of Capital
Text Book:
1. Brealey, R.A., Myers S.C., Marcus A.J.: Fundamentals of Corporate Finance, McGraw-Hill
International edition.
Reference Book:
1. Brigham, E.F., Gapenski, L.C., and Ehourhardt: Financial Management: Theory and Practice,
Harcourt College Publication 9th edition
2. Van Horne, J.C., and Wachowicz, JR.: Fundamentals of Financial Management, Prentice- Hall India Ltd.

(BBA) 5th
Semester
Syllabus
2008
Total 18
Program Language 3
Total 15
Macroeconomics 3
Total 15
Fourth Semester
Course Credit Hour
Psychology 3
Finance I 3
Summer Project 3
Total 18
Fifth Semester
Course Credit
Finance II 3
Total 15

Finance Management
Computer software
additional Courses:
Semester VII
Semester VIII
Organizational Relations
BBA, Third Year, Fifth Semester
Course Objectives:
This course aims to provide Student with an understanding of the basic concepts of
individual and group behavior and relations in the context or organization and
systems.
Course Contents:
1. Organizational Behavior 8 hours
Concept of OB; Contributing disciplines to OB; Challenges and opportunities in
the field: Emerging trends in OB (improving quality and productivity, improving
people's skills, managing workforce diversity)
2. Determinants of Individual Behavior 15 hours
Foundations of individual behavior, Values, Attitudes, and job satisfaction,
Personality and Emotions, Perception and individual Decision Making, Basic
Motivation Concepts, Motivation: from Concepts of Applications.
3. Interpersonal and Group Behavior 15 hours
Groups: definition, stages of group development group structure, group tasks,
group norms; Understanding work teams, types of teams, factors in managing
teams; Leadership; Concepts and theories (Trait; Behavioral: OHP state,
Michigan, Managerial grid; Contingency Theories; Fiedler Model, Hersey &
Blanchard, path goal theory), current issues in leadership (Trust; Emotional
intelligence); Communication: functions and types, communication and process,
current issues in communication; Inter-group conflict: nature and causes,
managing such conflicts.
4. Organizational Relations and Dynamics 10 hours
Organizational design, technology, work design and job autonomy; Work stress,
managing stress; Organizational culture, creating and sustaining culture;
Organizational change and development, OD process, OD intervention
Text Book:
1. Robbin, Stephen P.: Organizational Behavior: Concepts, Controversies and
Application, Prentice-Hall of Indida.
Reference Book:
1. Arnold, H.j. and D.C. Feldman: Organizational Behavior, McGraw Hill.
2. Davis, K. and J.W. Newstrom: Human Behavior at Work: Organization
Behavior, McGraw- Hill.
3. Dwivedi, R.S. Human Relations and Organizational Behavior, Macmillan India.
4. Agrawal, G.R.: Organizational Relations in Nepal, M.K. Publishers, Kathmandu.
Adhikari D.R.: Organizational Behavior,
MKT 101.3 (Credit hours 3)
Principles of Marketing
Course Objectives:

This course aims to provide concepts and principle of marketing with a view to develop
students' skill in analyzing marketing opportunities and taking decisions in the key areas of the
marketing mix.
Course Contents:
1. Introduction
4 hours
Meaning and core concepts of marketing: Marketing management concept: demand
management and customer relationships. Marketing management cycle: analysis, planning,
implementation and control. Marketing management. Philosophies: production, product,
selling, marketing and societal marketing concepts. Marketing challenges in the new
millennium.
2. Marketing process and Environment
4 hours
Marketing process: targeting consumers and developing marketing mix. Marketing environment:
micro and macro environmental factors affecting marketing.
3. Marketing Information System and Buyer Behavior 6 hours
Marketing information, system: concept and components. Consumer behavior: buying process and
determinants. Business buyer behavior: buying process and determinants.
4. Market segmentation and Targeting 4 hours
Market segmentation: levels of market segmentation, bases for segmenting consumer and business
markets. Market targeting: evaluation and selection of market segments. Positioning: concept
and implementation.
5. Product 9 hours
Concept and levels of product, product classifications, product life cycle, New product development
process, Individual product decision: product attributes, branding, packaging, labeling and
product support services, product line and mix decisions. Service marketing: nature and
characteristics of service, service marketing strategies- service profit chain, service
differentiation, service quality, and service productivity
6. Pricing 5 hours
Concept of price and pricing, Internal and external factors affecting price, Pricing approaches: cost-
based, value-based, and competition-based pricing. New product pricing, Product mix Pricing.
Price adjustment strategies, Price changes: initiating and responding to price change.
7. Distribution
8 hours
Concept of distribution, channel functions. Channel levels for consumer and business markets.
Channel design decisions. Channel management decisions. Marketing logistic; nature,
importance, and goals; major logistics functions; integrated logistics management
8. Promotion
8 hours
The marketing communication process, The promotion mix strategy: push vs. pull strategies.
Advertising: objectives and budgets, message and media selection. Personal selling; nature and
importance. Relationship marketing, sales promotion: objectives and tools. Public relations:
nature and tools.
Text Book:
1. Gary Armstrong and Philip Kotler: Marketing An Introduction, Pearson Education Asia
Reference Book:
1. Kotler, Philip and G. Armstrong: Principles of Marketing, Prentice-Hall of India.
2. Koirala, K.D.: Fundamentals of Marketing Decisions, M.K. Publishers.
3. Agrawal, Govind Ram: Marketing in Nepal, Educational Enterprises (P) Ltd.
MIS 101.3 (Credit hours 3)
Management Information System
Course Objectives:
This course aims to Provides the fundamental concepts of information system
to a management student from the business and operation perspective. It
also enhances student's knowledge about different steps of systems and
developments.
Course Contents:
1. Information and Data 4 hours
Data, Information: functions, cost and values; Difference between data and information,
components of an information system (people Resources, Software Resources,
Hardware Resources, and Network Resources) Information Technology and its
importance, Business and Technology Trends.
2. Computer Software 5 hours
Application Software and its type: Types of application software, Software suits, types
of personal application software, Programming language: Machine Language,
Assembly Language, Procedural language, Object oriented languages, HTML,
system software: System Control Software, System support programs: Software
issues: Software evaluation and selection, software Licensing, software upgrades,
share ware, free ware and open source code software. Enterprise Software and
CAD Tools
3. System Analysis and Design 7 hours
System Analysis: Concept of system analysis; system lifecycle, system selection
process; problem identification, Performance definition, feasibility analysis,
system recommendations; System Design: Concept, system Design life Cycle,
phase documentation, review of the system design
4. Database Resources Management 5 hours
File structure and its concepts, Online, real time and batch processing, Database concept
(character, field and record), types of Database (Operational, Distributed, external
and hypermedia,), Data warehouse, Data mining, Data dictionary, Query
Language (select, Update and Insert), Database Administration and Data
Planning.
5. Electronic Commerce 5 hours
Foundations of Electronic commerce, Business to Consumer Application, Business to
Business Applications, Consumers, Market Research and customer support,
Infrastructure and Payments, Security, Legal and Ethical Issues In Electronic
Commerce, Transaction Processing system
6. Decision Support Systems 5 hours
Business and Decision support, Decision structure, features of DSS
Components of DDS, Development life cycle of DSS, Benefits and Risks of
DSS, Expert system and DSS.

FIN 102.3 (Credit hours 3)
Finance II
Course Objectives:
The two core courses on Finance, Finance I and Finance II, aim to provide Student with basic
understanding of important concepts in finance and investment. For students choosing to specialize
in finance, the two core courses give them solid foundation. For students choosing to concentrate on
other areas of management, the two core courses equip them adequately to understand financial
decisions and communicate effectively with finance managers or finance professionals
Course Contents:
1. Economics of Financial System
3 hours
Basic needs survey by the financial system: payments, resource transfer, risk trading, the technology
adopted in serving these needs: delegation, credit submission, polling netting.
2. Interest Rates and Risk Premiums 3 hours
Interest rates an their determination, term structure of interest rates and theories of term
structure; real and nominal interest rates,
3. Financial Intermediaries 9 hours
Depository institutions, their functions, and risks associated with their management liquidity
risk, market or interest rate risk, credit risk, operations risk and other risks. Moral hazard and
adverse selection problems in lending and insurance services. The economics of regulation of
financial services. Structure of Nepalese Financial Markets and Their regulation.
4. Introduction to Derivatives 6 hours
Call options and put options and comparison of their pay off patterns with that of bonds and
stocks. Determinants of option values; valuation of options using a) Black-Scholes Formula, B)
Binomial model; Put call parity relation. Forward Contract and Future contract; Marking to
market and the margin account; Convergence of Forward and Future Price to sport Price; The
difference between Forward and Future Contract.
5. Application of Options on Capital Budgeting 3 hours
Flexibility in Capital Budgeting and the use of decision trees. Computing the value of option to
expand and option to abandon.
6. Warrants and Convertibles
3 hours
Conversion value, straight bond value and market value of convertible bond. Effect of
conversion on earning dilutions; Reasons for issuing convertibles and warrants; Valuation of
warrants; Comparison of convertibles and warrants.
7. Raising Capital 9 hours
Cost and Benefit of Debt vs Equity; Private Placement vs General Public Offering; Venture
Capital; Lease Financing
8. Special Topics 12 hours
Mergers and Acquisitions: Their Motives, their Problems, their benefits; The problems and
prospects for M & A in some industries in Nepali Market.
Foreign Direct Investment and Foreign Portfolio Investment: Problem and prospects in
Nepalese context. Foreign Exchange Risk and Exposures
Exchange rate risk and exposure, nature of exchange rate risk and exposure, exposure on
domestic assets and liabilities and Operating income.
Text Book:
1. Brealey, R.A., Myers S.C., Marcus A.J.: Fundamentals of corporate Finance, McGraw-Hill
International edition.
2. Kohn, Meir: Financial institutions and Markets
3. Levi, Maurice D., International Finance, McGraw-Hill International editions.

Reference Books:
1. Brigham, Gapenski and Ehourhardt: Financial Management
2. Moyer, McGuigan and Kretiew: contemporary Financial Management
Nepalese Business Environment
Course Objectives:
This course aims to provide students with a sound understanding of environmental
forces affecting business operations and to improve their ability to analyze such
environmental forces on Nepalese Business. This course intends to provide students
with a review of major environmental forces concept and a basic understanding of
how these forces affects the operations of Nepalese business.
Course Contents:
1. Environmental Analysis 6 hours
• Concepts of Nepalese Business Environment
• Components of Nepalese Business Environment
• Environmental Scanning/ Analysis (including some practical examples)
• Environmental Analysis and its use in strategic Management
2. Political Environment 9 hours
• Introduction to political environment
• Political parties and political structure in Nepal
• Relationship between political structure and the economy
• Government and its branches: legislative system executive system, and other
constitutional bodies
• Basic Issues in business-government relations, Government ownership of
Nepalese business
• Problems of Nepalese political environment
• Impact analysis of overall Nepalese business by citing above political
environment particularly with reference to business sector
3. Environment Regulations 6 hours
A brief overview of the following Acts
* Foreign Investment and Technology Transfer Act 1992
* Companies Act 1999
* Private Firm Registration Act 1958
* Industrial Enterprise Act 1992
* Income Tax Act 1974
* Value Added Tax Act 1996
* Labor Act 1992
* Partnership Act 1964
* Mines and Minerals Act 1985
* Patent Design and Trade Mark Act 1965
4. Economic Environment 11 hours
• Economic dimensions of an economy-Analysis of these dimensions and their
impact on business
• An overview of the Tenth plan –its objectives, targets and strategy
• An analysis of how five year plans affect the Nepalese business operations ?
• Concept of monetary policies, current monetary policy in Nepal, and its effects
on business.
• Privatization: meaning of privatization, methods of privatization: share sales,
management contract, lease, assets and business sales, others
• Industrial policy: Concept and objective of industrial policy in Nepal
• Trade Policy: Concept and objectives of trade policy, export/import trade
policy
• Employment Policy: Concept and objectives of employment policy
• Tourism Policy: concepts, objectives and characteristics of tourism policy in
Nepal.
• An overview of Nepal's industrial sector- structure, performance and problems.
• Natural environment and energy situation in Nepal
• Emerging business environment in Nepal
5. Socio- Cultural Environment 4 hours
• An introduction to socio-cultural environment
• Socio-cultural components: attitude and belief, religion, language, education,
family structure and social organization
• An analysis of how socio-cultural environment affects the Nepalese business
6. Global Environment 8 hours
• Concept of Globalization
• Categories of globalization: World trade (export/import), portfolio
management, direct investment, multinational companies
• Regional economic grouping of Nations
• SAFTA, SAPTA and BIMSTEC- their impact on the Nepalese business
• World Trade Organization (WTO)- Nepal's Membership: opportunities and
threats for the Nepalese business
• Growth potential of Nepalese
7. Technological Environment 4 hours
• Introduction
• Business and Technology
• Human factors and technology
• Technology Policy
• Present level of technology adopted by the Nepalese business
• Impact of technological environment on the efficiency and competitiveness of
Nepalese business
Text Books:
1. Pant, Prem R. (2005): Business Environment in Nepal. Buddha Academic
Publishers and Distributors.

2. Agrawal, Govind R. (2002): Dynamics of business Environment in Nepal,
Kathmandu: M.K. Publishers.
3. Aswasthappa, K. (1999): Business Environment for Strategic Management.
Mumbai: Himalaya Publishing House
7. Telecommunication and Networks 5 hours
Telecommunication system: Communication processors, communication Media
and channels, Communication Carriers and Channels. Networks: Local Area
Networks: Local Area Networks, Wide area Networks, Protocols (Simple
definition), Types of Data Transmission. Client Server Architecture
8. Implementing IT: Ethics, Impact, and Security 4 hours
Ethical Issues, Impacts of IT on Organization and Jobs, Impacts on Individual at
work, Protecting Information Systems
9. Computer Based Information System (Case Study) 8 hours
Students should prepare at least three case studies examining a corporate house
and present these to the general class taking into consideration the following
outline:
Workplace Productivity
* A survey of techniques for improving the productivity of practices and
procedures in the workplace.
* Teaming (e.g., encouraging employees' participation in group activities,
brainstorming, and making meetings more effective) and problem solving (e.g.,
simplifying work; charting work-flow processes; diagramming castes and effects).
Software and Hardware Concepts
• A survey of computer systems. Emphasis is on the interrelationships of
hardware architecture, system software. branded, clone computers,
application software and pricing schemes.
• Study also covers the effects of the design of hardware and system
software on the development of application programs in a business
environment.
Office Automation
1. An examination of office information systems and decision-support systems
as emerging critical elements of data and information systems for business
uses.
Multimedia Design and Evaluation for Information systems Managers
1. An investigation of microcomputer-based multimedia systems and
their application.
2. Emphasis is on concepts and techniques for creating for creating
professional presentations using sound, clip art, video, and text.
Reference Books:
1. Sandagopan S.S.: Management Information system, PHI, 1997
2. James A O' Brien: Management Information System, Tata Mc-Graw Hill,
2004.
3. Turban, Rainer, Potter: Introduction to Information Technology, Wiley,
2000.

(BBA) 6th
Semester
Syllabus
2008
Total 18
Program Language 3
Total 15
Macroeconomics 3
Total 15
Fourth Semester
Course Credit Hour
Psychology 3
Finance I 3
Summer Project 3
Total 18
Fifth Semester
Course Credit

Finance II 3
Total 15
Finance Management
Computer software
additional Courses:
Semester VII
Semester VIII
Entrepreneurship
BBA, Third Year, Sixth Semester
Course Objectives:
1. This course aims to provide fundamental concepts of Entrepreneurship and deals with issues
related to the establishment, development, and management of a small enterprise. It
providing students with real world examples and practical hands on exercises, and provides
practical guidelines for developing a business plan to lunch and run a successful business.
Course Contents:
1. Overview of Entrepreneurship 7 hours
Nature of development of entrepreneurship, definition of entrepreneurship and entrepreneur, Role
of entrepreneurship in economic development: entrepreneurship, entrepreneurship, Family business
and succession strategies, sources of business idea, the entrepreneurial decision process, types of
start-ups, the fundamental issues in entrepreneurship
2. The Entrepreneurial and Entrepreneurial Mind 9 hours
The entrepreneurial process: identify and evaluate the opportunity, develop a business plan,
determine the resources required, manage the enterprise, managerial versus entrepreneurial decision
making: Strategic orientation, commitment to opportunity, commitment of resources, control of
resources, management structure, entrepreneurial venturing inside a corporation, causes for interest
in entrepreneurship. Climate of entrepreneurship, entrepreneurial leadership a corporation, causes
for interest in entrepreneurship. Climate for entrepreneurship, entrepreneurial leadership
characteristics
3. The Environment for Entrepreneurship 7 hours
The context of entrepreneurship, government policies, infrastructures, and assistance for
entrepreneurship, international opportunities for entrepreneurs: small business venturing exporting,
networking, franchising, an strategic alliances, e-entrepreneurship, e-commerce challenges and
strategic, websites assistance for entrepreneurs ethics and social responsibility.
4. Creativity and business Idea 6 hours
Nature of creative process, role of creativity, sources of new ideas-consumers, existing
companies, distribution channels, R&D techniques of idea generation, Business Incubation: concept,
importance Methods
5. Business Development plan for a new venture
5.1 Defining the business plan, scope and value of the business plan; structure and components of
business plan, measuring plan progress, updating a plan reasons for the failure of some
business
6. Managing Early Growth and Challenges 10 hours
Managing the ealrly growth of the new venture: to grow or not to grow, dimensions and strategies for
expansion and growth, challenges and opportunities of global expansion, economic implication of
growth, hitting the growth wall, financial strategies to support growth, organizational changes
during growth, entrepreneurial skills and strategies: record keeping and financial controls, inventory
control, human resource, marketing skills, strategic planning skills
Text Books:
1. Histrich, Robert D. and Michaels P. Peters: Entrepreneurship.
2. Furatko, Donald F. and Harold P. Welch: Strategic Entrepreneurial Growth,, Harcourt
Publishers New York.

1. Agrawal, G.R. Entrepreneurship and small business management in Nepal. M.K.
Publisher, Kathmandu, 2005.
International Business
Course Objectives:
This course aims to help the students in understanding the basis of international business and its
environment, and develop the analytical skills required to compete effectively in this environment.
Course Contents:
1. Overview of Global Business 4 hours
Meaning of international business an globalization, drivers of globalization, overview of changing
global picture: declining trade barriers and change in communication, information and transportation
technologies.
2. International Trade Theories 7 hours
Adam Smith's Theory of absolute Advantages, David Ricardo's theory of comparative advantage,
Heckscher-Ohlin's theory of factor endowment, Raymond Vernon's product life-cycle theory, new
trade theory based on economies of scale, theory of national competitive advantage: porter's
diamond.
3. Global Business Environment 10 hours
Political, Economic and Legal Environment
Political systems: individualism vs. collectivism; democratic vs. totalitarian, legal system: property
rights, protection of intellectual property, production safety requirements, economic environment:
market economy, command economy & mixed economy, interconnection of political, legal and
economic system followed by a country, impact of differences in system on international business
Cultural Environment
Meaning of culture, values and norms, determinants of culture: social structure, religion, education,
language, aesthetics, history and geography, impact of differences in culture on international
business
Multinational Companies
Concept and characteristics of MNCs and their impact on host countries (Political, economic and
cultural)
4. World Trading System & Regional Trade Agreements 9 hours
Tariff and non-tariff trade-barriers, international financial system: exchange rate, exchange control
and trends of exchange rate systems, role of international financial institution: World Bank, IMF and
ADB. Evolution of GATT and WTO. Regional groupings: EU, NAFTA, ASEAN and SAARC
5. International Strategic Management 5 hours
Type of strategies: international strategy, multidomestic strategy, global strategy, transnational strategy,
advantages and disadvantages of these strategies.
6. Entry Into International Business and strategic Alliances 6 hours
Market entry decisions: timing of entry, scale of entry and strategic commitments, entry modes:
exporting, licensing, franchising, joint ventures. Choice of entry mode, comparison of green-field
and acquisition, advantages and is advantages of strategic alliances.
7. International Marketing 7 hours
International Marketing management, international market positioning, product policy, pricing
issues, promotion issues, and distribution issues: International distribution and channels of
distribution.
Text Books:
1. Robert Bennett: International Business, Pearson Education
Reference Book:
1. John Daniels and WH Radebough: International Business: Environments and Operations,
Pearson Education
2. Czinkota, Michael R, Ron Kainon: I.K, L Moffett, M.H. International Business, Thompson
South-Western.
3. Hill, Richard: International Business: Concepts & Issues, Tata McGraw Hill, 5th
edition

4. MGT 104.3 (Credit hours 3)
Operation Management
Course Objectives:
This course aims to acquaint students with current operations management practices and research
result and with the core concepts tools, models and managerial considerations used in making
operations management decisions.
Course Contents:
Definition, operations function and its environments, operations objectives, operations system, the
life cycle approach, historical development of operations managements, productivity and
competitiveness
2. Manufacturing Environment 3 hours
Product design, frequency of decision changes, process selection, automation, process flow design
3. Service Environment 3 hours
Nature and importance of services, designing service organization, service blue printing, service
guarantees total quality management: philosophical elements, quality specification and quality cost,
statistical quality control, process control, acceptance sampling ISO 9000
4. Supply Chain Management 3 hours
Supply chain strategy, supply chain design strategy, outsourcing, and mass customization
5. Forecasting 6 hours
Demand management, components of demand, qualitative techniques in forecasting, time series
analysis, causal relationship forecasting
6. Capacity Planning 3 hours
Important capacity concepts, capacity planning
7. Product Design and Process Selection 5 hours
Concept, classification, process and approaches, designing products for manufacture and assembly,
process selection, flow design, nature of services as a product, service-system design matrix,
emerging issues in products design.
8. Aggregate Sales and Operation Planning 6 hours
Overview of sales and operations planning activities, the aggregate operations plan , aggregate
planning techniques, yield management
Waiting Line Theory: Economies of the waiting line problem, the queuing system, waiting line
characteristics, simple waiting line models.
9. Inventory Systems 5 hours
Inventory costs, independent vs. dependent demand, inventory systems, basic model types, EOQ models,
problems in determining realistic costs, materials requirement planning systems and its structure
10. Japanese Operation management 3 hours
Features of Japanese operation management, elements of JIT system, stabilizing schedule,
elimination of waste, JIT implementation requirement, Flexible manufacturing system, Concept of
Kanban and kaizen
11. Waiting Line Theory 5 hours
Economies of the waiting line problem, the queuing system, waiting line characteristics, simple
waiting line models
12. Total Quality Management 5 hours
Philosophical elements, quality specification and quality costs, statistical quality control, process
control, acceptance sampling, ISO 9000
Text Books:
1. Chase, Richard B. and Nicholas J. Aquilano; Production and Operations management: A life
cycle approach, Irwin.
2. Adam, Everett E. Jr and Ronald J. Ebert: Production and Operations Management, Prentice
Hall of India.
3. Stephenson. Operation Management:
Human Resource Management
Course Objectives:
This course aims to familiarize the basic concepts and function of HRM in the context of
Nepal.
Course Contents:
1. HRM in Context 7 hours
Concept, nature, objectives, and functions of human Resource management; Personnel
Management Vs. Human Resource Management; Human Resource Management system;
Importance of Human Resource management; the changing world of work and the changing
role of Human Resource Management in Nepalese organization; International perspective of
Human Resource Management; Ethical issues in Human Resource Management
2. Meeting Human Resource Requirement 8 hours
Human resurging and Human Resource planning concepts and importance; Human Resource
Information system and human Resource Inventory importance and uses, succession planning;
job analysis, job specification, job description; Attracting a high performing workforce-
recruitment and selection, internal and external recruitment, Testing and selecting employees-
selection tests and tools; Classification and differential placement
3. Developing and Effectiveness 6 hours
Concept and Importance of developing Human Resource; Employee socialization; Determining
training needs; Considerations in design of the training programmers-on-the-job vs. off-the-job
training; Developing managers methods of management and leadership development;
Mentoring; Empowerment; Evaluating training effectiveness
4. Performance and Effectiveness 4 hours
Role of Human Resource in a firm's competitiveness; Concept and methods of evaluating
employee performance; Emerging concepts and issues in performance appraisal; Career
development.
5. Compensation 8 hours
Concept: Compensation programmers; Job evaluation system-methods and process; The
compensation structure; Incentive system-gain-sharing incentive plans, employee benefits and
services; Retirement programmers: Retirement benefits; Executive compensation;
Compensation in Nepal-government regulations, minimum wages, social welfare factors, and
incentive compensation; Emerging concepts and issues in compensation management
6. Occupational Health and Safety 3 hours
Concepts, Importance, legal provisions, practices and emerging issues in OHS
7. Managing Employee Relations, Change and Communication 4 hours
Human Resource Management Communications- concept, Human Resource Management
communications Communication programmer; Employee handbook, Mechanism of effective
communications; Organizational culture, change and human resources; job stress factors;
Spirituality in the workplace; Participation, Partnership and employee involvement
8. Industrial Relations 8 hours
Changing nature of the employment relationship; Industrial relations-concept; Trade unions;
Employers associations; Labor legislation in Nepal along with important provision; Collective
bargaining- concept and process; Disciplinary actions; Grievance handling; conflict
management-unilateral, joint and third party decisions; Dismissal redundancy and
outplacement; current situation of IR in Nepal; Emerging concepts in industrial relations
Text Books:
1. Decenzo. D.A. and Robbins, S.P.: Human Resource Management, Prentice-Hall,
India.
2. Dessler, Gary.: Human Resource Management, Prentice-Hall, India

Law 102.3 (Credit hours 3)
Business Law
Course Objectives:
This course aims to Provide students with a sound understanding or major laws
affecting the operation of business enterprises in the context of Nepal.
Course Contents:
Nature, types and source of law; meaning and sources of business law in Nepal;
importance of legal environment; the court system, jurisdiction, and civil procedures
in Nepal
2. Essentials of Nepalese Contract Law 6 hours
Valid, void voidable contracts; essentials of a valid contract; offer and acceptance;
consideration; privacy of contract; free consent; contingent contract; performance of
contract; termination of contract; breach of contract and remedies.
3. Bailment and pledge 3 hours
Meaning of bailment and pledge; rights and duties of bailor/bailee and
pledger/pledge; pledge by non-owner, finder of lost goods; discharge of liability
4. Indemnity and Guarantee 3 hours
Contract of indemnity and guarantee; rights and duties of surety
5. Laws Relating to Sale of Goods 4 hours
Meaning and feature of the contract of sale of goods; types of goods; conditions and
warranties; transfer of ownership; unpaid seller; performance of the contract of sale of
goods
6. Law of Agency 4 hours
Nature and modes of creating of agency, rights and duties of agents, sub-agents,
principle, substitute agent, procedure of registration in agency business
7. Incorporation and Management of Companies under the company Act
9 hours
Incorporation, registration, shares and debentures, board of directors and board
meeting, minute and resolution, auditing, dissolution, winding up, liquidation
8. Important Provisions of other Major Laws 9 hours
Industrial Enterprises Act, Foreign Investment and Transfer of Technology Act,
Arbitration Act, Financial Institutions Act, Insurance Act, Cyber Laws, legal
provisions relating to negotiable instruments, Insurance Act.
9. Law Relating to Intellectual Property rights 5 hours
Major Provisions of TRIPS Agreement (patent, design, trademark, geographical
condition etc.) legal regime of T.T. under TRIPS, Nepalese IPRS laws vis-a-vis TRIPS
Text Books:
1. Smith, L.y., G.G. Roberson, R.A. Mann, and B.S. Robberts: Business Law, West
Publishing Co.
2. Nepal Acts collections 9several volumes)
Reference Book:
1. Abbot, K.R. and N. Pendlebury: Business Law, ELBS.
2. Shrestha Ram Prasad: Legal Environment of Business in Nepal
3. Kalika, S.N.: Business Law, Buddha Academic Enterpriprises Pvt. Ltd.

(BBA) 7th
Semester
Syllabus
2008

Total 18
Program Language 3
Total 15
Macroeconomics 3
Total 15
Fourth Semester
Course Credit Hour
Psychology 3
Finance I 3
Summer Project 3
Total 18
Fifth Semester
Course Credit
Finance II 3
Total 15
Finance Management
Computer software
additional Courses:
Semester VII
Semester VIII
Strategic Management I
BBA, Fourth Year, Seventh Semester
Course Objectives:
The course aims to introduce the students to the fundamental concepts of strategic
management. The course also aims to develop skills in students to develop a mission

statement, perform an external audit, conduct an internal assessment, and formulate
strategies through cases and experiential exercises
Course Contents:
1. Strategic Management 7 hours
Definition: Dimensions of strategic decisions, Levels of strategy, Characteristics of
strategic Management decisions, Formality in strategic management, Value of strategic
management, Role of chief executives in strategic management
2. External Environmental Analysis and Forecasting 5 hours
Components of remote environment: economic, social, political, legal (legislation and
regulations), technological (PEST analysis), Linking strategy with ethics and social
responsibility.
3. Establishing Company Direction 6 hours
Developing business mission and strategic vision; communicating the strategic vision;
setting performance objectives; strategic objectives versus financial objectives. strategic
intent; Strategy making pyramid: Corporate strategy, Business strategy, Functional
strategy and operational strategy. Uniting the strategy making effort
4. Industry and Competitive Analysis 6 hours
Methods of industry and competitive analysis, five forces of competition, Driving forces,
Environmental scanning techniques, Strategic group maps, Monitoring competition, Key
factors for competitive success evaluating.
5. Evaluating Company Resources and Competitive Capabilities 8 hours
Strengths and resource capabilities, weakness and resource deficiencies, Competencies,
Market opportunities, Threats to future profitability, strategic cost analysis and value
chains, benchmarking, Competitive capabilities to competitive advantage
6. Strategic Analysis and Choice 6 hours
Generic strategies: Low cost provider strategy, Differentiation strategy, Best-cost provider
strategy, focused strategy. Grand Strategies: Concentration, Market development, product
development, Innovation Horizontal integration, vertical integration, Joint venture,
concentric diversification, Conglomerate diversification, Retrenchment/turnaround,
Divestiture, Liquidation
7. Strategic Analysis and Choice 6 hours
Evaluating and choosing strategies, Industry environment and strategy choices, Evaluating
and choosing to diversity
Test Book:
1. Pearce, John A. and Robinson, Richard B: Strategic Management, AITBS, Delhi.
2. Thomson, Arthur A. and Stickland III: Strategic Management, Tata McGraw-Hill, New
Delhi
Reference Books:
1. Agrawal, G.R.: Business Strategy & Strategic Management in Nepal, M.K. Publisher
Kathmandu
Sales Management
BBA, Specialization, Accountancy
Course Objectives:
This course aims to provide students with the knowledge of the management
of the selling function in order to develop skills for effective selling and sales
management.
Course Contents:
a. Introduction
4 hours
Nature, role and image of selling, Nature and role of sales management,
Relationship between sales and marketing
b. Buyer's Behavior
6 hours
Consumer and organizational buyer behavior: distinguishing features,
consumer buying decision process and determinants, recent development
in organizational buying
3. Sales Planning 4 hours
Sales and marketing planning: sales planning process, steps in marketing
planning, selling in the marketing plan
1. Personal selling 15 hours
Sales responsibilities, sales preparation, personal selling skills: opening,
need and problem identification, presentation and demonstration, dealing
with objections, negotiation, closing the sales, and follow-up
2. Sales Promotion 5 hours
Sales channels, sales promotion: consumer and trade promotions, and
personal motivation, selling for resale, Exhibition and telephone selling.
Selling of services
3. Sales management 14 hours
Concept and objectives of sales management, Recruitment and selection of
sales person, Motivation an training, sales organization structure, size of
sales force, Establishing sales territories, Compensating the sales force,
Sales control: sales forecasting approaches, sales budgeting, and evaluation
of sales performance
Text Books:
1. Futrell, Charies: Fundamentals of Selling, 6th edition, Irwin International
Publication
Reference Book:
1. Geoffrey Lancaster and David Jobber: Selling and sales Management,
Macmillan India Ltd.
2. Richard Still, E.W. Cundiff, N. Govoni: Sales Management, Prentice Hall
India
Marketing Communication

BBA, Specialization, Marketing
Course Objectives:
This course aims to introduce students to the tools and techniques of Marketing
communications with a view to develop their skills in designing appropriate
marketing communication strategy in a competitive business environment.
Course Contents:
1. Marketing Communication System 9 hours
Communication system: communication process model and hierarchy of
communication effects. Communication terminology: sign and meaning, semiotics,
syntactic, semantics, culture an communication. Information processing models;
McGuire's Antil's Onkvisit and Shaw's and petty and Cacioppo's models
2. Miscommunication 4 hours
Concept, implication, distortion, disruption, confusion, agreement/disagreement,
understanding/ misunderstanding, and personal transformation of communication,
Elements of the communication mix: Formulating communication strategy: push vs.
pull strategies, budgeting and planning campaigns Sales and marketing planning:
sales planning process, steps in marketing planning, selling in the marketing plan
3. Advertising 15 hours
Print media advertising; merits and demerits, creative issues-message design and
advertising appeals, copywriting, and layout design; media buying distribution, and
monitoring results. Active media advertising. Television advertising: stages in
producing TV advertisements, buying air time. Radio advertisements. Outdoor
advertising: billboards, transport advertising, and ambient advertising.
4. Public Relations 5 hours
Public relations: concept and methods of public relations. PR strategy and tactics: the
hierarchy of organizational needs, role of staff, press, and public in PR, internal and
international PR, word of mouth PR. corporate Identity: corporate image advertising,
product placement, and sponsorship
Concept, types of sales promotions: off-the-self promotions, joint promotions, price
promotions, reduced-interest finance deals, premium promotions, and prize
promotions
6. Sales Promotion and Other Communication Tools 8 hours
Integrating sales promotions with other communication tools, Exhibitions in the
communication mix, Planning the exhibition, Managing the exhibition stand, Private
Exhibitions and road shows, Database and direct marketing; concept and impact of
technology, types of databases, Media for direct marketing, Non-computer direct
marketing
Text Books:
1. Jim Blythe: Marketing Communications, Prentice Hall/ Pearson Education
Reference Book:
1. Frank Jefkins and Daniel Yadin: Advertising, Prentice Hall/ Pearson Education
2. Rajeev Batra, J.H. Myers and D.A. Aaker: Advertising Management, prentice
Hall India
(Credit hours 3)
Investment Decision
BBA, Specialization, Finance
Course Objectives:
This course aims to provide students with the knowledge and skill required to value financial
assets and portfolio of financial assets. Finance I and Finance II are prerequisites for this
course.
Course Contents:
1. Review of Risk and Return 6 hours
Probability distribution of the investment returns, expected rate, variance, standard deviation,
covariance, and correlation of returns.
Investors' constraints: risk aversion, liquidity, time horizon, etc.
Appropriate risk measures for individual assets, and portfolio of assets; Risk contribution of
component asset on risk of a portfolio.
2. Portfolio Theory, Asset Allocation and Security Selection 9 hours
Markowitz portfolio selection model; Tobin's separation theorem and resulting tangency
portfolio; Capital Allocation Line and capital Market Line; Risk Aversion and Asset
Allocation; Active vs Passive strategy for asset allocation. systematic and Unsystematic risk,
security market line, and capital asset pricing model.
Interest rates and their determination, term structure of interest rates and theories of term
structures; real and nominal interest rates; Interest rate structures in Nepalese Financial Market
4. Bond Price and Yields 9 hours
Price and Yield to maturity (YTM) Relationship; Relationship among coupon rate, YTM, and
current yield for premium bond, discount Bond at par; yield-to call, holding period return,
promised yield and realized yield, yield to call. price risk and reinvestment rate risks on bond
investment; Maturity effect and coupon effect on interest rate risk, Macaulay's Duration and
modified Duration; Immunization by duration matching. Relating the concepts learned to real
life through observation of Nepal's Treasury Bills and Government Bond markets.
5. Valuation of Common Stock 9 hours
Fundamental Analysis; Dividend discount model with zero-growth, constant perpetual growth,
two-staged growth; Price Ratio Analysis: P/E, Price to Book, price to sales, etc.
Market efficiency and stock Price Behavior in developed market. Comparing and contrasting
the stock price behavior in Nepalese market. Relating concepts learnt to value some of the
stock traded on Nepal Stock Exchange.
Types of basic option contracts: put and call; Factors affecting options value; Pricing options
with one period and two periods to expiry using binomial method; Evaluating investment
projects with options to abandon and expand; Valuation of warrants; valuation of convertible
securities.
Text Books:
1. Bodies, Z., Kane A., and Marcus A.J.: Investment, McGraw-Hill Irwin.
2. Beralely, R.A. and Myers, S.C.: Principles of corporate Finance, McGraw- Hill
Reference Book:
1. Sharpe, W.F., Alexander, G.J., and Bailey, J.V.: Investments, Prentice-Hall of India Pvt.
Ltd.
2. Cheney, J.M., and Moses, E.A.: Fundamentals of Investments, West Publishing Company.
3. Corrado, Charles J. and Jordan, Bradford D.: Fundamentals of Investment, McGraw-Hill
International Editions
4. Chance, Don M.: An Introduction to Derivative and Risk Management, THOMSON
south-western
(Credit hours 3)

Financial Institutions and Market
Course Objectives:
This course aims to enhance the students' ability to understand the financial market and
increase their effectiveness in working with or interacting with the financial institutions.
Course Contents:
1. Economic of Financial System 3 hours
Basic needs served by the financial system: payments, resource transfer, and risk trading; the
technology adopted in serving these needs;: delegation, credit substitution, risk pooling, and
netting. Market Failure in these services ad the need for government intervention.
2. Money, Prices, Interest rates and Exchange Rates 9 hours
Relationship among these factors and determination of interest rates, exchange rates, and
inflation
3. Financial Intermediation by Depository Institutions 12 hours
Deposit and Loan pricing and factors affecting them; competition, asymmetric information,
default ris,, transaction cost, Adverse selection, moral hazard and credit rationing. Agency
problems in financial institutions. Liquidity risk, interest rate and exchange rate risk, credit risk,
and operation risk inherent in financial institutions, and management of those risks. Lessons
learn from the national and international experiences.
4. Insurance 6 hours
Economic of insurance-benefit of risk pooling, problem of moral hazard and adverse selection.
Pricing of Insurance and marketing of insurance; Agency problem in insurance business;
Different types of insurance: life insurance and related products; health insurance; property-
liability insurance; reinsurance. Regulation of insurance industry, its economics, and regulation
of insurance market in Nepal.
5. Securities Markets 6 hours
Securities market and the function of price discovery, liquidity, transaction cost reduction.
Dealer and auction market, risk of trade execution, learning and settlement. structure and
regulation of securities market, comparing regulatory structure of Nepalese market with that of
the other developed market.
6. Market for Government Securities 6 hours
Types of Government Securities; Primary market and auction procedures; Produces in
Nepalese market compared with the procedures in other countries especially India and the Us.
Secondary market and their organization: Nepal's market compared with that of India and the
US. Dealing in securities: the bid-ask spread, carry, trading profits, Repurchase agreements,
Reverse Repos.
7. Stability of the Financial System 6 hours
Bank runs and panics, crashes in stock market, their causes and consequences. Factors affecting
stability: fragmentation and interdependence. Private and government measures in improving
stability of the financial system: Clearing House Association, Regulation and Supervision,
Lender of last resort, trading halts and circuit breaker, deposit insurance. Cost and benefit of
such measures.
Text Books:
1. Meir Kohn: Financial Institute and Market, Tata McGraw-Hill
Reference Book:
1. Miskin, Frederic S.: The Economics of Money, Banking and Financial Markets, Addision-
Wesley.
2. Jeef Madura: Financial Market and Institution, Sourth- Western college Publishing
3. Michael Baye and Jansen: Money, Banking and Financial Market, A.I.T.B.S.

(BBA) 8th
Semester
Syllabus
2008

Total 18
Program Language 3
Total 15
Macroeconomics 3
Total 15
Fourth Semester
Course Credit Hour
Psychology 3
Finance I 3
Summer Project 3
Total 18
Fifth Semester
Course Credit
Finance II 3
Total 15
Finance Management
Computer software
additional Courses:
Semester VII
Semester VIII

BBA
Fourth Year
Eighth Semester
Strategic Management II
BBA, Fourth Year, Eighth Semester
Course Objectives:
This course aims to expose strategic Management implementation
concepts and also to familiarize them with major strategic issues in
the context of today's global dimension of business. Cases will be
used to provide students with a balanced mix of service industries,
multi-business firms, technology-focused firms, and global
competition
Course Contents:
1. Review of Strategy Formulation
A brief review of the concept and process of strategic management,
Environment analysis, Industry and competitive analysis, Strategy
options and strategic analysis and choices
2. Global Business Environment
Concept, Types and analysis of global business environment, Foreign
market analysis and entry strategy, cross-country differences, strategy
options for entering and competing in foreign markets, Strategic
alliances and joint ventures, Networking strategies
3. Strategic Analysis and Choices in a Multi-business Company
6 hours
Concept and nature of multi-business company, Rationalizing,
Diversification and integration, Behavioral considerations affects
strategic choice, Building shareholders' value, Analysis of external
dependence, Internal political considerations
4. Operationalzing Strategy
Concept and nature of strategy implementation, short-term and long-
term objectives, Policies, Functional tactics to operationalize strategy,
Resource allocation, Managing conflicts, Employees empowerment
5. Institutionalizing Strategy
Concepts, Structuring an effective organization, Organizational
leadership, Organizational Culture, Matching structure with strategy,
Building resource strengths and organizational capabilities, Managing
the internal organization to promote better strategic execution,
Installing support systems and supportive reward system.
6. Strategic Control and Evaluation

Concept of control in strategic management, types of control, quality
control, Role of strategic information system activity based costing,
Measures of corporate performance, Measures of functional and
divisional performance, Problems of measuring performance,
Guidelines for proper control, strategic audit to evaluate and control
perforce.
7. Contemporary Strategic Issues 4 hours
a. Internet Era
The internet technology and participants: The demand for internal
service and suppliers of technology and services, strategic challenges of
competing technologies, Impact of Internet on competitive rivalry,
barriers to entry, buyer power, supplier power
b. Managing Information Technology and innovation 3 hours
Technology sourcing, Product Portfolio, Evaluation and control
c. Entreprenerual ventures and small business 3 hours
Importance of small business and entrepreneurial ventures, Use of
strategic planning and strategic management models, Issues in
environmental scanning and strategy implementation from the
perspective of small business
d. Not-for-Profit Organization 2 hours
Concept and nature of not-for-organization, Importance of revenue
sources, Usefulness of strategic management concept and techniques
for not-for-profit organization
Test Book:
1. Pearce, John A. and Robinson, Richard B: Strategic Management,
AITBS, Delhi.
2. Thomson, Arthur A. and Stickland III: Strategic Management,
Tata McGraw-Hill, New Delhi
3. Wheelen, T.L and Hunger, J.D: Strategic Management and Business
Policy, Pearson Education, New Delhi.
BBA
Specialization

(Credit hours 3)
Advanced Management Accounting
Course Objectives:
This course aims to provide advanced exposure in Management accounting. The
emphasis will be on contemporary issues in the research and practice of management
accounting. An interdisciplinary perspective will be applied throughout the course tracing
out linkages with micro-economics, organization theory and strategic management.
Course Contents:
Past and Present o Management Accounting: Origins of cost management system, the
scientific management movement, shift from cost management to cost accounting, and
recent developments in cost and management accounting
2.Cost Estimation and Cost Volume Profit Analysis, and Allocation of Joint cost 12 hours
Cost estimation and regression analysis: engineering studies, accounting classification,
regression analysis for cost estimation, measuring goodness of fit of a regression analysis,
and assessing regression analysis.
Cost volume profit analysis: Fixed versus variable cost, relevant range, and simple &
financial models for CVP analysis and financial simulation
Joint cost: Inventory valuation, cost allocation in regulated utilities and joint cost
allocations in decentralized environments.
3. Cost Analysis for Pricing Decisions 6 hours
The economic model, full cost pricing, target pricing, transfer pricing and target
return on Investment Pricing.
4. Media Software 4 hours
Assigning servicing department cost to activities, Activity cost drivers, Using ABC
for pricing and analyzing customer profitability, product substitution, Redesign
process, Improve processed operation strategy.
5. New Operating Environment for Manufacturing and service Organization 18 hours
Measuring Quality: Total quality control, quality measures non-financial measures of
performance and cost of quality
New Technology for manufacturing operations: Just-in Time(JIT) inventory, increased
automation, performance measures, and performance measurement (PM) for computer
Integrated Manufacturing (CIM ) and Flexible Manufacturing system (FMS) environment
s and accounting innovation for advanced manufacturing environment
Investment in new technology: Need assessment, time horizon, discount rate and risk
adjustments. Alternatives to new investment and measuring all the benefits from new
process
Text Books:
Kalpan, Robert S. and Atkinson, Anthony A: Advanced Management Accounting, Third
Edition, Prentice Hall of India,
Reference Books:
1. Cooper, R and R S Kaplan: The Design of cost management systems, Prentice Hall,
1999
2. Bajracharya, Ojha, Goet, Sharma: Management Accounting in Nepal, Asmita
Publications, Kathmandu, 2005
(Credit hours 3)
Management Control System
Course Objectives:
This course aims to impart the knowledge of elements, applications, and
behavioral ramifications of management control systems. It also aims to make
the students clear on the measurement and implementation issues involved in
management control system.
Course Contents:
1. Management Control System and its Environment 14 hours
Meaning and concepts of Management Control System and its importance,
Boundaries of Management Control
Management Control Environment: Goal, goal Congruence, factors affecting goal
congruence, and formal control system
Responsibility Centers: revenue center, expenses center, administrative and support
center, research and development center, marketing center, investment center and
profit center.
2. Management Control Process
22 hours
Strategic Planning: concept and nature of strategic planning, analyzing proposed
new programs, analyzing ongoing programs, and strategic planning process
Budgeting: concept and nature of budget, preparation process, behavioral aspects
and quantitative techniques for budget preparation
Analyzing Financial Performance Reports: variance, calculating variances,
application of variances and its limitations
Performance Measurement and Management Compensation: Performance
measurement system and interactive control, inventive and management
compensation: Performance measurement system and interactive control, incentives
and its characteristics, inventive for corporate officers and for business unit
managers, and agency theory.
3. Variations in Management Control 12 hours
Control for Differentiated Strategies: corporate strategy, business unit strategy,
and top management style
Service organizations: Service organization in general, professional service
organization, financial service organization, healthcare organizations and
nonprofit organizations
Multinational Organizations: Cultural differences, transfer pricing, and exchange
rate.
Project: Nature of Projects, Control environment, Project planning execution and
evaluation

Text Book:
1. Anthony Robert N and Govindarajan Vijay: Management Control System,
Tenth Editions, Tata McGraw- Hill.
(Credit hours 3)
Taxation
Course Objectives:
This course aims to provide the student with basic knowledge of general
Principles and practices of tax laws in Nepal. It further deals on the concept of tax
planning and their impact on management decisions.
Course Continents:
1. Introduction and conceptual Foundation 8 hours
Concept and object of tax, Direct and Indirect tax, Heads of income,
Historical background and features of income tax law of Nepal, Income Tax
Rebate, Deduction Allowed, Expenses not Allowed for Deductions, Sources
of income, Gross income and net income, Income year and assessment year,
Capital Receipt and Revenue Receipt, Capital Expenditure and Revenue
Expenditure, Capital loss and Revenue loss
2. Corporate Taxation in Nepal 16 hours
Computation of taxable income of company, Sole Proprietorship,
Professionals, Income form other sources, income from house and land rent,
Computation of Taxable income, Deduction allowed while computing
Taxable income.
3. Assessment of Tax Liability 6 hours
General introduction, Computation of tax liabilities (According to latest
amendments), Statutory deduction, Tax rebate and holidays as provided by
Industrial Enterprises Act. 2049, Tax credit
4. Tax Planning 8 hours
Concept of tax planning, Significance of tax planning, Tax evasion and tax
planning, Tax avoidance and tax planning, Capacity increase and their effect
on tax planning, Export Promotion and tax planning, Investment tax credit
and its impact on tax planning
5. Right & Duties of Tax Authorities and Tax Payers 2 hours
Right and duties of tax authorities, Right and duties of tax-payers
6. Value Added Tax (VAT) 8 hours
Concept, Origin and evolution of value added tax, Principles governing value
added tax, Methods of Computing value added tax, and Comparative studies
on sales tax, excises duties and value added tax
Text Books:
1. Nepal Income Tax Act 2031 (with latest amendments)
2. Industrial Policy and Industrial Enterprises Act, 2049,
3. Dhakal, K.D.: Aayakar Thatha Ghar Jagga Karsambandi Kanoon Ra
Lekha, Kamal Prakashan, Kathmandu
(Credit hours 3)
Auditing
Course Objectives:
This course aims to impact concept, techniques and legalities of auditing to
students.
Course Continents:
Evolutionary Process, Major influences, Field of auditing, Basic
concepts and evidence in auditing,, Object of audit Qualities of
auditors
2. Standard Audit Practices 12 hours
Statements on standard auditing practices, Nepalese accounting
standards, Other statements on accounting and auditing, Guidance
notes, Opinions, Basic Principles governing an audit, Objective and
scope of audit of financial statement, planning an audit, audit
engagement letters, working papers
3. Standard Auditing and Accounting Practices: Items of
Financial Statements 16 hours
Accrual basis of accounting, Fixed assets, Depreciation, Investments,
Debtors, Loans and advance, Cash and Bank balance, Capital and
Liabilities, Profit & Loss Account, Revenues, Cash flow statement,
disclosure of accounting policies, Contingencies and events occurring
after the balance sheet date, Taxes on income, Provision for
expenditure not allowable/not allowed under the income tax act .
4. Auditor's Report and Professional Ethics 8 hours
Distinction between reports and certificates, contents of audit report,
Types of opinion, qualification in auditors report, Audit reports of
companies, Signing of audit report, Ethical standards of professional
accountants
5. Auditing in Nepal 6 hours
Evolution of auditing in Nepal, Scope, Presents position and problems
of auditing in Nepal, Government audit report
Text Books:

1. Gupta, Kamal: Contemporary Auditing, Tata Mc-Graw-Hill Publishing Company
Ltd. New Delhi
2. Tandon B.N., Sudharsanam S. and Sundharabahu S.: A Handbook of Practical
Auditing, S. Chanda & Comapany Ltd. Ramnagar, New Delhi.
Organizational Analysis and Design
Course Objectives:
This course aims to familiarize the students with the formal aspects of organizational
analysis and design. The course also aims to develop in students a deeper insight into
the various techniques and approaches to analyzing, designing and managing
organizations.
Course Contents:
Concepts of organizational analysis and design, images of organizations,
determinants of organizational analysis and design-environment, mission, strategy,
technology, people and culture
2. Components of Organizational Design 6 hours
Complexity, formalization, centralization, decentralization, organization-
environment interface, environmental impact in organizations, strategies for
managing environment, organizational strategy and structure
3. Technological Determinants of Organizational Design 4 hours
Nature of technological influences, job design-managerial option for technological
change- technological complexity, technological uncertainty
4. Types of Organizational Structure 8 hours
Bases of structural configurations, the strategic apex, the operating core, the middle
level, the techno structure, the support staff; simple structure, bureaucracy, divisional
form, matrix, team structure
5. Organizational Analysis 10 hours
Organizational task, workflow, control system, power and politics, manpower
utilization, procedural strategies, decision-making, hierarchical position inter-
dependence among sub-units, performance and reward criteria, organizational culture
6. Analysis of Organizational Failures 6 hours
Reasons, pattern of failure, analysis of sensitivity to change, bounded rationality,
defense mechanism, process of organizational changes, managerial practices for
implementing change Hardware
7. Emerging Perspectives 8 hours
The changing environment- information, technology, globalization and competition,
customer and quality, managing multiple goals, managing resources, organizations as
learning system, structural –arrangements for learning organization
Text Books:
1. M. Shukla: Understanding organizations, prentice-Hall of India.
2. P.N. Khandwall: Organizational Design for Excellence, Tata McGraw-Hill.
3. S.P. Robins: Organization Theory: Structure, Design and Applications,
Prentice-Hall

Organizational Development
Course Objectives:
This course aims to provide an overview of OD as an applied
behavioral science discipline dedicated to improving organizations and
the people in them through the use of strategies and techniques of
planned change.
Course Contents:
i. Introduction
8 hours
Definition of OD, a history of OD, overview of the field of OD ,
caules, assumptions and beliefs in OD, planned change people and
culture
ii. Components of Organizational Design 6 hours
Models and theories of planned change, systems theory,
participation and empowerment, team and team work, parallel
learning structures.
iii. Managing the OD Process 10
hours
Diagnosis, the action component- OD interventions, the program
management component, action research and OD- process of action
research, varieties of action research
iv. OD Interventions 10 hours
An overview of OD intervention, team intervention, inter-group an
third-party peacemaking interventions, comprehensive
interventions, structural interventions
v. Key considerations and Issues 10
hours
Issues in consultant-client relationship, defining the client system,
the trust issue, the consultant as a model, ethical standards in OD,
system ramifications-resistance to change; power, politics and OD,
research in OD, Fundamental strengths of OD
Text Books:
1. W.L. French and C.H. Bell: Organizational Development, Prentice Hall
of India
2. W.W. Burke: Organizational Development, Adision Wesley
Sales Management
Course Objectives:
This course aims to provide students with the knowledge of the management
of the selling function in order to develop skills for effective selling and sales
management.
Course Contents:
Nature, role and image of selling, Nature and role of sales management,
Relationship between sales and marketing
2. Buyer's Behavior 6 hours
Consumer and organizational buyer behavior: distinguishing features,
consumer buying decision process and determinants, Recent development
in organizational buying
3. Sales Planning 4 hours
Sales and marketing planning: sales planning process, steps in marketing
planning, selling in the marketing plan
4. Personal selling 15 hours
Sales responsibilities, sales preparation, personal selling skills: opening,
need and problem identification, presentation and demonstration, dealing
with objections, negotiation, closing the sales, and follow-up
Sales channels, sales promotion: consumer and trade promotions, and
personal motivation, selling for resale, Exhibition and telephone selling.
Selling of services
6. Sales management 14 hours
Concept and objectives of sales management, Recruitment and selection of
sales person, Motivation an training, sales organization structure, size of
sales force, Establishing sales territories, Compensating the sales force,
Sales control: sales forecasting approaches, sales budgeting, and evaluation
of sales performance
Text Books:
1. Futrell, Charies: Fundamentals of Selling, 6th edition, Irwin International
Publication
Reference Book:

1. Geoffrey Lancaster and David Jobber: Selling and sales Management,
Macmillan India Ltd.
2. Richard Still, E.W. Cundiff, N. Govoni: Sales Management,
Prentice Hall India
Marketing Communication
Course Objectives:
This course aims to introduce students to the tools and techniques of Marketing
communications with a view to develop their skills in designing appropriate
marketing communication strategy in a competitive business environment.
Course Contents:
1. Marketing Communication System 9 hours
Communication system: communication process model and hierarchy of
communication effects. Communication terminology: sign and meaning, semiotics,
syntactic, semantics, culture an communication. Information processing models;
McGuire's Antil's Onkvisit and Shaw's and petty and Cacioppo's models
2. Miscommunication 4 hours
Concept, implication, distortion, disruption, confusion, agreement/disagreement,
understanding/ misunderstanding, and personal transformation of communication,
Elements of the communication mix: Formulating communication strategy: push vs.
pull strategies, budgeting and planning campaigns Sales and marketing planning:
sales planning process, steps in marketing planning, selling in the marketing plan
3. Advertising 15 hours
Print media advertising; merits and demerits, creative issues-message design and
advertising appeals, copywriting, and layout design; media buying distribution, and
monitoring results. Active media advertising. Television advertising: stages in
producing TV advertisements, buying air time. Radio advertisements. Outdoor
advertising: billboards, transport advertising, and ambient advertising.
4. Public Relations 5 hours
Public relations: concept and methods of public relations. PR strategy and tactics: the
hierarchy of organizational needs, role of staff, press, and public in PR, internal and
international PR, word of mouth PR. corporate Identity: corporate image advertising,
product placement, and sponsorship
Concept, types of sales promotions: off-the-self promotions, joint promotions, price
promotions, reduced-interest finance deals, premium promotions, and prize
promotions
Integrating sales promotions with other communication tools, Exhibitions in the
communication mix, Planning the exhibition, Managing the exhibition stand, Private
Exhibitions and road shows, Database and direct marketing; concept and impact of technology,
types of databases, Media for direct marketing, Non-computer direct marketing
Text Books:
1. Jim Blythe: Marketing Communications, Prentice Hall/ Pearson Education
Reference Book:
1. Frank Jefkins and Daniel Yadin: Advertising, Prentice Hall/ Pearson Education
2. Rajeev Batra, J.H. Myers and D.A. Aaker: Advertising Management, prentice
Hall India
Logistic and Supply Chain Management
Course Objectives:
This course aims to provide students with the knowledge of logistics and
supply chain management in order do develop their skills in linking the
marketplace, distribution network, and the manufacturing process and
establishing effective logistics systems.
Course Contents:
Concept of marketing logistics, Competitive advantage: concept and gaining
competitive advantage through logistics. Mission of logistics management,
Supply chain and competitive performance
1. Logistics Environment 8 hours
Changing logistics environment, Customer service, concept, components, an
importance of customer services; Customer retention, service-driven logistic
system; Systems; Setting customer service priorities and service standards
2. Logistics Cost 8 hours
Total cost analysis. Principles of logistics costing, the bottom line approach.
Shareholder value, customer profitability analysis, and direct product
profitability, cost drivers and activity based costing.
3. Logistics Performance 10 hours
Benchmarking the supply chain: concept, benchmarking the logistics process,
supply chain process mapping, supplier and distributor benchmarking, setting
the benchmarking priorities, and logistic performance indicators
4. Strategic Issues in Logistics 11 hours
Time based competition. Lead time. Logistics pipeline management. Logistics
values engineering. Lead time gap. Just in time logistics: the Japanese
philosophy, implications for logistics Quick response logistics: concept,
vendee managed inventory logistics information system. Production strategies
for quick response
5. Supply Chain Management 5 hours
Concept, Logistics vision and problems with conventional organizations,
Logistics organization: vertical and horizontal organizations
Text Books:

3. Martin Christopher: Logistics and Supply Chain Management,
Pitman Publishing/ Pearson Education
Reference Book:
G. Raghuram and N. Rangaraj: Logistics and Supply Chain Management: Case
and Concepts, Macmillan India Ltd.
Service Marketing
Course Objectives:
This course aims to provide students with the knowledge and skill in service
Marketing It also deals with issues on customers and service provider's perception of
service quality, strategies, relationship marketing and service product design and
development.
Course Contents:
Concept and development of service marketing, differences in goods versus service
marketing, challenges for service marketers, the service marketing triangle and
service marketing mix
2. Consumer Behaviors in Services 8 hours
Gap model of service quality, service categories and decision making process, the
role of culture in services, meaning and types of service expectation, factors influence
customer execration of service and current issues on customer service expectation.
3. Customer Perception of services 7 hours
Concept of customers perception, meaning and outcomes of customer satisfaction,
service quality process and dimensions, building blocks of satisfaction and service
quality, strategies for influencing customer perceptions and customer satisfaction
index
4. Listening to Customer Requirements 7 hours
Elements in an effective marketing research, programs for services, relationship
marketing: meaning, goals, benefits, segmentation and targeting and retention
strategies, customer responds to service failures and guarantees services
5. Services Design and Standards 7 hours
Challenges of service design, new service: development, types and stages, service
blueprinting, factors necessary for appropriate service standards, customer-defined
service standard and process for service standard and service performance indexes
6. Employees role in Service Delivery 6 hours
Importance of service employees, boundary spanning roles, conducting internal
customer audit, developing service culture in the organization, strategies for
minimizing service performance gap
7. Promotion and Pricing of Services
Marketing principle for service communication, service communication problem,
communication strategies to match service, key ways service prices are different for
consumers, approaches to pricing services, pricing strategies and value definitions
Text Books:
1. Zeithmal Valarie A., Mary jo Bitner: Service Marketing, Second Edition, Tata
McGraw-hill Publishing Company Limited, New Delhi.
Reference Book:
1. Christopher Lovelock: Service Marketing, Fourth Edition, Pearson Education Asia
2. Philip Kotler, John Bowen, James Makens: Marketing for Hospitality and Tourism,
Second Edition, Prentice Hall
(Credit hours 3)
Investment Decision
Course Objectives:
This course aims to provide students with the knowledge and skill required to value financial
assets and portfolio of financial assets. Finance I and Finance II are prerequisites for this
course.
Course Contents:
1. Review of Risk and Return 6 hours
Probability distribution of the investment returns, expected rate, variance, standard deviation,
covariance, and correlation of returns.
Investors' constraints: risk aversion, liquidity, time horizon, etc.
Appropriate risk measures for individual assets, and portfolio of assets; Risk contribution of
component asset on risk of a portfolio.
2. Portfolio Theory, Asset Allocation and Security Selection 9 hours
Markowitz portfolio selection model; Tobin's separation theorem and resulting tangency
portfolio; Capital Allocation Line and capital Market Line; Risk Aversion and Asset
Allocation; Active vs Passive strategy for asset allocation. systematic and Unsystematic risk,
security market line, and capital asset pricing model.
Interest rates and their determination, term structure of interest rates and theories of term
structures; real and nominal interest rates; Interest rate structures in Nepalese Financial Market
4. Bond Price and Yields 9 hours
Price and Yield to maturity (YTM) Relationship; Relationship among coupon rate, YTM, and
current yield for premium bond, discount Bond at par; yield-to call, holding period return,
promised yield and realized yield, yield to call. price risk and reinvestment rate risks on bond
investment; Maturity effect and coupon effect on interest rate risk, Macaulay's Duration and
modified Duration; Immunization by duration matching. Relating the concepts learned to real
life through observation of Nepal's Treasury Bills and Government Bond markets.
5. Valuation of Common Stock 9 hours
Fundamental Analysis; Dividend discount model with zero-growth, constant perpetual growth,
two-staged growth; Price Ratio Analysis: P/E, Price to Book, price to sales, etc.
Market efficiency and stock Price Behavior in developed market. Comparing and contrasting
the stock price behavior in Nepalese market. Relating concepts learnt to value some of the
stock traded on Nepal Stock Exchange.
Types of basic option contracts: put and call; Factors affecting options value; Pricing options
with one period and two periods to expiry using binomial method; Evaluating investment
projects with options to abandon and expand; Valuation of warrants; valuation of convertible
securities.
Text Books:
1. Bodies, Z., Kane A., and Marcus A.J.: Investment, McGraw-Hill Irwin.
2.Beralely, R.A. and Myers, S.C.: Principles of corporate Finance, McGraw- Hill

Reference Book:
1. Sharpe, W.F., Alexander, G.J., and Bailey, J.V.: Investments, Prentice-Hall of India Pvt. Ltd.
2. Cheney, J.M., and Moses, E.A.: Fundamentals of Investments, West Publishing Company.
3. Corrado, Charles J. and Jordan, Bradford D.: Fundamentals of Investment, McGraw-Hill
International Editions
4. Chance, Don M.: An Introduction to Derivative and Risk Management, THOMSON
south-western
(Credit hours 3)
Corporate Financing Decisions
Course Objectives:
This course aims to equip students with basic concepts and necessary skills in raising
capital for and managing financial assets of a firm. Finance I and Finance II are pre-
requisite for this course. The course will cover the following topics
Course Contents:
1. Measuring Capital Structure and Cost of Capital 6 hours
Cost of capital, cost of debt capital, cost of equity capital, weighted average cost of
capital, its use and limitations. Measuring capital structure, calculating required return.
2. Theories of Capital Structure 6 hours
Factors affecting capital structure: MM proposition under perfect market assumption;
Adjustment for market imperfections-tax, financial distress, agency problem incentive
effect of debt, information asymmetry; Static Tradeoff Theory; Pecking order theory of
capital structure.
3. Security Structure of Firm 6 hours
Common stock, Preferred stock, convertible debt, warrants and options, and relevant
components of Nepalese laws and regulation (e.g., Company ACt, Securities Board's
regulations) affecting security design.
Measuring and Evaluating Financial Performance 9 hours
Analysis of financial statements—Balance Sheet, Income Statement, and Cash Flows.
Breakeven analysis, analysis of financial rations, Economic value added (EVA) and
limitations of such analysis. Application of the concepts learnt in analyzing companies
and industries in the local market.
Methods of Raising Capital Sales Promotion 4 hours
Commercial Lending (by banks and financial institutions): credit analysis, loan covenants,
principles and applications. Leasing: significance, types of lease, accounting for leases,
the financing decision, lease vs. borrow, lessee's point of view, lessee's point of view
Public issue of debt and equity: merits and demerits, rights offering, effect on the position
of old new shareholders venture capital Its structure in the developing market; Prospects
for adopting in Nepalese environment
Liquidation or turnaround of distressed firm 3 hours
Financial distress; resolving financial distress; private workout and liquidation; legal and
regulatory constraints.
Harvesting Business Investment 3 hours
Planning exit strategy; systematic liquidation, initial public offering, selling to acquiring
firm, and current and potential use of these techniques in local market.
Text Books:
James C. Van Horne: Financial management and Policy, Prentice-Hall of India Pvt. Ltd
Brealey, Richard A. and Stewart C. Myers: Principles of Corporate Finace, Mc-Graw-Hill.
Reference Book:
1. Leach, J.C., Melicher, Ronald W., Enterpreeurial Finace, Thomoson South-Western
2. Brealey, Richard A. and Stewart C. Myers: Principles of Corporate Finance,
McGraw-Hill.
3. Brigham, Gapnaski, Ehourhardt: Financial Management and Theory, Practice, 9th
edition.
Archer, Readings in Finance
(Credit hours 3)
Financial Institutions and Market
Course Objectives:
This course aims to enhance the students' ability to understand the financial market and
increase their effectiveness in working with or interacting with the financial institutions.
Course Contents:
1. Economic of Financial System 3 hours
Basic needs served by the financial system: payments, resource transfer, and risk trading; the
technology adopted in serving these needs;: delegation, credit substitution, risk pooling, and
netting. Market Failure in these services ad the need for government intervention.
Relationship among these factors and determination of interest rates, exchange rates, and
inflation
Deposit and Loan pricing and factors affecting them; competition, asymmetric information,
default ris,, transaction cost, Adverse selection, moral hazard and credit rationing. Agency
problems in financial institutions. Liquidity risk, interest rate and exchange rate risk, credit risk,
and operation risk inherent in financial institutions, and management of those risks. Lessons
learn from the national and international experiences.
4. Insurance 6 hours
Economic of insurance-benefit of risk pooling, problem of moral hazard and adverse selection.
Pricing of Insurance and marketing of insurance; Agency problem in insurance business;
Different types of insurance: life insurance and related products; health insurance; property-
liability insurance; reinsurance. Regulation of insurance industry, its economics, and regulation
of insurance market in Nepal.
5. Securities Markets 6 hours
Securities market and the function of price discovery, liquidity, transaction cost reduction.
Dealer and auction market, risk of trade execution, learning and settlement. structure and
regulation of securities market, comparing regulatory structure of Nepalese market with that of
the other developed market.
6. Market for Government Securities 6 hours
Types of Government Securities; Primary market and auction procedures; Produces in
Nepalese market compared with the procedures in other countries especially India and the Us.
Secondary market and their organization: Nepal's market compared with that of India and the
US. Dealing in securities: the bid-ask spread, carry, trading profits, Repurchase agreements,
Reverse Repos.
7. Stability of the Financial System 6 hours
Bank runs and panics, crashes in stock market, their causes and consequences. Factors affecting
stability: fragmentation and interdependence. Private and government measures in improving
stability of the financial system: Clearing House Association, Regulation and Supervision,
Lender of last resort, trading halts and circuit breaker, deposit insurance. Cost and benefit of
such measures.

Text Books:
Meir Kohn: Financial Institute and Market, Tata McGraw-Hill
Reference Book:
1. Miskin, Frederic S.: The Economics of Money, Banking and Financial Markets, Addision-
Wesley.
2. Jeef Madura: Financial Market and Institution, Sourth- Western college Publishing
Michael Baye and Jansen: Money, Banking and Financial Market, A.I.T.B.S.
(Credit hours 3)
International Financial
Course Objectives:
This course aims to enhance the students' understanding of the International financial market
and impart them skills required to manage the financial risks of firm operating in the
international environment.
Course Contents:
1. Spot exchange market 3 hours
Organization of the inter-bank sport market, delivery and settlement, retail vs. inter-bank spot
rates, customer draft and wire transfer, convention for spot exchange quotations, direct vs.
indirect exchange and cross-exchange rates.
2. Forward and Future Exchange Markets 6 hours
Forward and Future Contracts on Foreign Exchange Market; Forward exchange premium and
discount; Forward rates vs. expected future spot rates, out right forward exchange and swaps,
bid-ask spread and forward maturity; convention in forward quotations. Currency futures,
future contract vs. forward contract and their pay off comparisons.. Introduction to currency
options and currency option contracts in exchange markets.
Determination of Exchange Rates
BOP and factors affecting them, and implications of imbalances in trade account, in capital
account;
4. International Parity Conditions 6 hours
Law of one price, absolute and relative form of Purchasing Power Parity (PPP), reasons for
departure from PPP. Covered and Open interest parity conditions, combining interest parity and
PPP, and the reasons for violation of interest parity conditions.
5. Foreign Exchange Risk and Exposures 15 hours
Nature of exchange rate risk and exposure; exposure on domestic assets, liabilities and
operating incomes; Operating exposure of importer and exporter, the effect of currency of
invoicing; To hedge; hedging with futures, forwarded, currency of invoicing, swaps.
6. International Trade, Instruments and Institutions
Letter of credit and its role in financing international trade; various forms of financing of
imports and exports, institutions regulating international trade.
7. Foreign Direct Investment (FDI) and Foreign Portfolio Investment (FPI) 9 hours
Risks in foreign investment vs domestic investment, global FDI market, Nepal's prospects and
problems in tapping FDI. The benefit of international portfolio investment, segmentation vs
integration of capital markets, cost and benefit of opening economy for FPI. Analytical
discussion of crisis faced by Latin American economies, East Asian Economies and Events of
similar nature. .
Text Books:
1. Levi, Maurice D.: International Finance, McGraw-Hill International Edition.
Reference Book:
1. Copeland, Laurance s.: Exchange Rates and International Finance, Addision- Wesley.
2. Bowen, Harry P. et all: Applied International Trade Analysis (Studies in International
Trade policy), Univ. of Michigan press.
3. Melvin, Michael: International Money and Finance, Addison-Wesley.
Grabbe, J. Orlin: International Financial Markets, Prentice- Hall.
(Credit hours 3)
Financial Derivatives
Course Objectives:
This course aims to enable students to understand the economics of pricing of
financial instruments, including the complex ones.
Course Contents:
1. Forward and Future Contracts 15 hours
Forward and Future contracts; The structure of forward and future markets;
Principles of pricing forwards and futures: interest, cost of carry, convenience
yield, and risk; difference between forward and future prices and the sources
of differences.
Hedging with forward and futures; basis, short and long hedging, hedge ratio,
and the risk of hedging. Interest rate and currency swaps; pricing and
valuation of swaps
Understanding, options, pay off and profit diagrams of different type of and
combinations of call and put options covered call, protective put, Different
types of option spreads and the reason why investors use different
combination of securities.; Put call parity relations.
3. Valuation of Options 12 hours
Determinants of options value, boundary conditions on option value, binomial
method of option pricing, one period and multi period binomial model, hedge
portfolios, Black-schols model, Implied volatility and interpreting implied
volatility, reconciliation between the binomial model and black-scholes
formula.
4. Designing and Pricing Complex financial contracts 12 hours
Student will be applying the skills in pricing of complex securities, and in
designing and pricing complex securities
Text Books:
1. Chance, Don M: An Introduction to Derivative and Risk Management,
THOMSON South-Western, or
2. Hull, John C.: Options, Futures, and Other Derivatives, Prentice Hall of
India
Reference Book:

1. Mason, Scott P. et al: Cases in Financial Engineering: Applied Studies of
Financial Innovation, Prentice – Hall.
2. Dowd Kevin: Beyond Value at Risk: The New Science of Risk
Management, John Wiley & Sons.
Derosa, David F.(ed): Currency Derivatives: Pricing Theory:, Exotic Options, and
Hedging Application, Wiley.

POKHARA UNIVERSITY BBAfinal-syllabus

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POKHARA UNIVERSITY BBAfinal-syllabus