Bachelor of Business Studies(4 Years BBS Programme) Ist Year Curriculum

               Faculty of Management

               Bachelor of Business Studies

                 (4 Years BBS Programme)

                 I^st Year Curriculum

              Curriculum Development centre

             Tribhuvan University

             Kirtipur, Kathmandu

            NEPAL

            

Bachelor of Business Studies (BBS)

Program Objectives

The objective of the BBS programme at the FoM is to develop students into competent managers for any sector of organized activity. The programme is based on the principle that graduates will spend a major portion of their life in a constantly changing environment. Therefore, the student should have an opportunity to obtain a broad knowledge of the concepts and reality-based skills underlying the operation and management of organizations.

Upon graduation, a student should be equipped to function as a manager in business, industry and government. The graduate should also have a variety of career opportunities in different sectors of business including entrepreneurship and create much needed jobs for others.

The BBS programme specially attempts to:

1. Equip the students with the required conceptual knowledge of business and administration to develop a general management perspective in them.

2. Develop required attitudes, abilities and practical skill in students, which constitute a foundation for their growth into competent and responsible business managers.

3. Encourage entrepreneurial capabilities in students to make them effective change agents in the Nepalese society.

4. Develop necessary foundation for higher studies in management and thereafter take up careers in teaching, research and consultancy.

Curricular Structure

The FoM recognizes the need for both breadth and depth in the total academic pattern. Therefore, the curriculum for BBS degree comprises four separate and distinct course components:

1. A strong foundation in allied areas of business such as language, economic analysis, legal environment, quantitative methods and research methods to prepare graduates to understand, analyze and comprehend the management concepts, theories and practices.

2. Core business studies encompassing and integrating all functional areas to provide graduates with an appreciation of the diversity and inter-relationship of business and management issues.

3. The opportunity to concentrate in one area of specialization such as accounting, finance, human resources management, management science, and marketing in order to provide graduates with some degree of functional expertise.

Eligibility Conditions for Admission

The candidate applying for admission to the BBS programme:

1. must have successfully completed the PCL or 10+2 in business/commerce or an equivalent course from a Higher Secondary School Board, or from Tribhuvan University, or from any other University/Board recognized by TU.

2. must have studied English as a full paper at the PC level or 10+2 programme.

3. must have secured the minimum marks at the PC level or 10+2 programme as prescribed by the Faculty Board or the campus concerned.

4. must satisfy any other entry requirements or criteria including the entrance test as prescribed by the Faculty Board or the campus.

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Minimum General Requirements

The minimum general requirements for the 4-years BBS programme are as follows:

1. An academic year will consist of a minimum of 150 teaching days excluding the days taken for admission and annual examinations.

2. The total instructional hours in an academic year will be 615 (150 days x 4:10 hours a day). For courses requiring field and practical works, additional hours of study will be required.

3. There will be a minimum of five periods (i.e. class hours) each teaching day. The campuses running morning or evening shifts will also be required to meet this minimum class requirement.

Attendance, Evaluation and Grading System

The final evaluation of students is done through the annual examination conducted by the Office of the Controller of Examinations, Tribhuvan University. However, for qualifying to appear in the annual examinations, students must meet the following requirements:

(a)    The student must have a minimum of 70 percent attendance of the classes actually held.

(b)   No student will be allowed to appear in the second year final examinations without first appearing in the first year final examinations.

The grading system in the annual examinations is as follows:

Third Division                35 Percent

Second Division            45 Percent

First Division                 60 Percent

Distinction                    75 Percent

Methods of Instruction

The campuses offering the BBS programme should use the methods of instruction which help prepare the student for the realities of Nepalese business, industry and government in which he/she has to work. A combination of lectures, group discussions, problem-solving exercises, guest lectures, practical work, and fieldwork will be used as approaches to learning. The campuses are also encouraged to use the case method of instruction whenever required and wherever possible.

Graduation Requirements

The BBS programme extends over three academic years and the BBS degree is awarded on its successful completion. All candidates for BBS degree must fulfill the following requirements:

1.       The successful completion of 2000 marks as prescribed with passing grades in all the courses.

2.       The passing scores obtained in all theory and practical components of the course separately.

3.       Completion of courses for the fulfillment of BBS programme must occur within the time limit as prescribed by Tribhuvan University.

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	BUSINESS STATISTICS
Course No: MGT 202	Full Marks: 100
Nature of the Course: Compulsory	Pass Marks: 35
	Lecture hour: 150

Course objective

The basic objective of this course is to acquaint the students with necessary mathematical tools and statistical techniques to be used in business decision making processes.

Content

Unit 1: Introduction to Statistics                                                                                              LH 5

Meaning, scope and limitation of statistics, Importance of statistics in Business and Management, Types and sources of data, Methods of collection of primary and secondary data, Precautions in using secondary data, Problems of data collection

Unit 2: Classification and Presentation of Data                                                                      LH 5

Data classification (need, meaning, objectives and types of classification) Construction of frequency distribution and its principles

Presentation of data:Tabular presentation Diagrammatic presentation: Bar diagram, Pie diagram

Graphic presentation: Histogram, frequency polygon, Frequency Curve and Ogive (Illustrations related to Business and Management)

Unit 3: Measures of Central Tendency

LH 15

Mean: Simple and Weighted (Arithmatic Mean, Geometric Mean and harmonic Mean), median, partition values, mode, Properties of averages, choice and general limitation of an average

Unit 4: Measures of Dispersion

LH 15

Absolute and relative measures, Range, Quartile deviation, mean deviation, standard deviation, coefficient of variation, Lorenz curve

Unit 5: Skewness, Kurtosis and Moments

LH 15

Meaning, objective and measurement of Skewness, Karl Pearson’s and Bowley’s Method Five Number Summary, Box-Whisker Plot

Kurtosis and its measurement by Percentile method

Meaning of moments, Central and Raw moments and their relationship Measurement of Skewness and Kurtosis by moment method

Unit 6: Simple Correlation and Regression Analysis

LH 15

Karl Pearson’s correlation coefficient including bi-variate frequency distribution, coefficient of determination, Probable Error, Spearman’s Rank Correlation coefficient

Concept of Linear and Non-linear regression

Simple linear regression equations including bi-variate frequency distribution, Properties of regression coefficients.

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Unit 7: Analysis of Time Series

LH 15

Meaning, need and components of time series.

Measurement of trend: Semi-average, moving average, method of least squares Measurement of seasonal variation: Method of simple average and Ratio to moving average

Unit 8: Index Numbers

LH 15

Meaning and types of Index Number

General rule and problems in construction of Index Number Methods of constructing index numbers:

Simple and weighted (Aggregative and Price Relative Method) Laspeyre’s and Paasche’s Index Number, Fisher’s Ideal Index Number Time and Factor Reversal Tests

Cost of living index number (Consumer’s price index number): Aggregative Expenditure Method and Family Budget Method, Base shifting and Deflating

Unit 9: Probability

LH 10

Definition of probability, Addition and Multiplication theorem, Application of Combination in Probability, Conditional probability and Baye’s Theorem

Unit 10: Sampling and Estimation                                                                                            LH 5

Meaning of sample and population, census versus sampling, Sampling Techniques, Concept of Sampling distribution, standard error, Estimation, estimator

Concept of types of estimates: Point and Interval

Unit 11: Quantitative Analysis

LH 15

Introduction to quantitative analysis Application of management science:

Scientific approach to decision making, Decision making under the condition of uncertainty and risk, Expected Profit, Expected Profit with perfect information and Expected value of perfect information,

Linear Programming Problem:

Problem formulation with two decision variables, Graphical solution of Maximization and Minimization problems.

Unit 12: Determinant

LH 10

Definition of determinant, Methods of finding the numerical values of determinant upto three order, Properties of determinant and its use to find the numerical values of determinants, Cramer’s Rule to solve simultaneous equations up to three variables.

Unit 13: Matrix

LH 10

Definition and types of matrix, Addition, subtraction and multiplication of matrices, Cofactors, Transpose, Adjoint and Inverse of a matrix, Inverse and Row Operations method to solve simultaneous equations upto three unknowns.

(Illustrations and applications in all chapters should be based on Business and Management situation as far as possible.)

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Basic Books

Gupta, S.C., Fundamentals of Statistics for Management, Himalayan Publishing House, Bombay. Tulsian, P.C. & Pandey, Vishal, Quantitative Techniques: Theory and Problems, Pearson Education,

India.

Reference Books

Shrestha, Sunity and Amatya, Sunil, Business Statistics, Buddha Academic Enterprises Pvt. Ltd.,

Kathmandu

Sharma,  Pushkar  Kumar  and  Silwal,  Dhruba  Prasad,  Business  Statistics,  Taleju  Prakashan,

Kathmandu

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	BUSINESS ENGLISH
Course No.: MGT 201	Full Marks: 100
Nature of the Course: Compulsory	Pass Marks: 35
	Lecture hours: 150

Course Objectives

The BBS English course is a two-pronged English course emphasizing the core areas of reading and writing along with a strong communication component. It is designed to help students get ahead fast with their general English skills in interdisciplinary contexts with the lessons covering important vocabulary, grammar, reading and writing, listening and speaking skills for general and technical English. It is a theme-based course with comprehensive coverage of English language and critical thinking skills. Authentic listening and reading materials provide models for up to date language, grammar, and vocabulary.

The course has the following four main components:

i)        Interdisciplinary Approach to Learning English

ii)       Functional English Language Texts

iii)     Reading for Writing

iv)     Style

General Objectives

The general objectives of the course are to

·       develop specific skills in core English

·       tech the writing modes

·       discuss rhetorical devices

·       present language points required for academic success

·       support serious reading and writing activities

·       understand and produce paragraphs, essays, letters, and report

·       build students' confidence in using English in professional and social scenarios

·       develop critical skills and cultural awareness

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Specific Objectives

The specific course objectives are to teach students to:

·       work on writing, reading and listening skills

·       use correct punctuation, spelling and vocabulary

·       increase confidence and fluency in speaking

·       improve accuracy to enable clear communication of ideas

·       develop understanding of grammar

·       interact in a multi-cultural and interdisciplinary environment

·       focus on student's personal needs and objectives

·       acquire a wide interdisciplinary knowledge of different disciplines

·       use thought-provoking readings to develop writing skills

·       give students tools to write both personal and academic essays

·       help students write in multiple modes

·       encourage thinking and reflection as a prelude to writing

·       expand students' knowledge of grammar

·       introduce students to the key areas in the study of style

·       give suggestions for project work

Contents

Unit 1: Interdisciplinary Approach to Learning English (Weightage 40%)

This component of the course carries carry 40 marks.

1)      Invitation

·       Interactions (relating to the text) and Spotlights

2)      Ancient Tales

·       Yudhisthira's Wisdom (Rao); The Brave Little Parrot (Martin); If Not Higher (Peretz);

·       Interactions (relating to the selected texts) and Spotlights

3)      Education

·       Why go to a University? (Nissani); Don't Cut Down the Trees, Brother Woodcutter (Sama); Surely You Are Joking, Mr. Feynman (Feynman); A 1996 Commencement Speech (Rushdie); 

·       Interactions (relating to the selected texts) and Spotlights

4)      Actions and Consequences

·       The Parrot in the Cage (Paudyal); A Sound of Thunder (Bradbury);

·       No Smoke from the Chimneys (Shrestha);

·       Interactions (relating to the selected texts) and Spotlights

5)      Television

·       The Wretched Stone (Van Allsburg); TV Can be a Good Parent (Gore);

·       Interactions (relating to the selected texts) and Spotlights

6)      Crosscultural Bridges

·       Marriage is a Private Affair (Achebe); Then and Now: Finding My Voice (Kim);

·       Interactions (relating to the selected texts) and Spotlights

7)      Cultural Anthropology

·       Arranging a Marriage in India (Nanda); Life is Sweet at Kumansenu (Nicol);

·       Interactions (relating to the selected texts) and Spotlights

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8)      The Human Condition

·       The Lunatic (Devkota); How Sane Are We? (Chaudhary); Gaia (Lohani)

·       Interactions (relating to the selected texts) and Spotlights

9)      Natural Science

·       The Making of a Scientist (Ramchandran); Scientific Inquiry: Invention and Test (Hempel);

·       Interactions (relating to the selected texts) and Spotlights

10)   Humor and Satire

·       King John and the Abbot of Canterbury (Anon); Third Thoughts (Lucas) ; The Clock Tower (Sherchan);

·       Interactions (relating to the selected texts) and Spotlights

11)   Critical and Creative Thinking

·       The Stub Book (de Alarcon); Mr. Know-All (Maugham); Keeping

·       Errors at Bay (Russell); What Is Intelligence, Anyway (Asimov);

·       Interactions (relating to the selected texts) and Spotlights

12)   Love

·       To His Coy Mistress (Marvell); The Telegram on the Table (Pradhan); Piano (Lawrence);

·       Interactions (relating to the selected texts) and Spotlights

13)   Life and Death

·       The Great Answer (Oursler); Stopping by Woods on a Snowy

·       Evening (Frost); A Tale (Koirala); Ethics (Pastan); "Where the Mind is without Fear' (Tagore); New Year (Parijat);

·       Interactions (relating to the selected texts) and Spotlights

Prescribed Book

Nissani, M., and S. Lohani. Flax-Golden Tales: An Interdisciplinary Approach to Learning English.

Shorter Edition. Kathmandu: Ekta, 2013. (Sounds of English and Stories and Poems on CD).

Unit 2: Functional English Language Texts (Weightage 15%)

This component of the course carries carry 15 marks.

1)      Paragraph to Short Essay

2)      Descriptive Essays

3)      Narrative Essays

4)      Opinion Essays

5)      Comparison and Contrast Essays

6)      Cause and Effect Essays

Prescribed Book

Savage, Alice, and Patricia Mayer. Effective Academic Writing 2: The Short Essay. Essay. Oxford: OUP 2005.

Unit 3: Reading for Writing (Weightage 30%)

This component of the course carries carry 40 marks.

1)      Introduction to the Topic, Reading, and Discussion

·       Reflection

·       Discussion

·       Preparing to read

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·       Reading for overall meaning

·       Reading for more detail

2)      Personal Written Response

·       Journals: a private audience

·       Shared writing

·       Feedback on student writing

3)      Further Reading, Writing, and Discussion

·       Preparing to read

·       Reading for overall meaning

·       Reading for more detail

·       Helping each other understand

·       Discussion: Critical thinking

4)      Focus on Writing Skills

·       Using other's writing

·       Meeting reader expectations

·       Sentence grammar

5)      Formal on Writing Skills

·       Writing topics

·       Generating ideas

·       Expanding student point of view

·       Initial drafts

·       Review, revision, and assessment

6)      Grammar and Punctuation

·       Sentence Structure

·       Relative Clauses

·       Word Order

·       Adjectives and Adverbs

·       Punctuation

Complete Essay Assessment Checklist

Prescribed Book

Smalzer, William R. Write to be Read: Reading, Reflection, and Writing. Second Edition. Cambridge: CUP, 2005.

Unit 4: Style (Weightage 15%)

This component of the course carries carry 15 marks.

1)      Choosing le most juste

2)      Following and flouting conventions

3)      Live and dead metaphors

4)      Patterns of words in a text

5)      Patterns of grammar in a text

6)      The textual orchestration of patterns

7)      The effects of the medium

8)      Sequences of words and events

9)      The selection of significant detail

10)   Personal attitude, involvement and emotion

11)   Style and ideology

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12)   A note on the poetic

13)   Suggestions for projects

Prescribed Book

Haynes, John. Style. London and New York: Routledge, 1995.

Teaching Methods

The suggested teaching method is to introduce the theme and the writing task and then guide the students to practice specific skills and put language knowledge to produce their own writings. The recommended approach is to view the books not as mere language texts but to introduce students to many disciplines, to expand their intellectual and spiritual horizons, to underscore the nobility of humanity's never-ending search for truth, beauty, and compassion. The goal is, therefore, to teach language skills along with insight and wisdom. The specific methods are also suggested in the course books and teacher manuals, and it will prove valuable for teachers to follow them. A useful method will be to introduce the theme and the writing task and then guide the student to practice specific skills and put language knowledge to produce their own writings in different genres using appropriate styles.

Evaluation

The examinations will cover the language skills and include a range of tasks which assess students' ability to use English in a variety of contexts. Above all, he examinations will assess the students' ability to communicate effectively in English, especially in reading and writing activities using appropriate writing style.

Suggested Books

Carter, Ronald, and Michael McCarthy. Cambridge Grammar of English. Cambridge: CUP, 2006. Crystal, David, ed. The Penguin Encyclopedia. 3rd rev. ed. Penguin Books, 2006.

Effective Academic Writing 2: The Short Essay. Answer Key Booklet. Oxford: OUP, 2006. Oxford Advanced Learner's. Dictionary of Current English. Eighth Edition. Oxford: OUP, 2010.

Smalzer, William R. Write to be Read: Teacher's Manual. Second Edition. Cambridge: CUP, 1996. Thomson, Anne, Critical Reasoning: A Practical Introduction. Third Edition. London and New York:

Routledge, 2009.

Thomson, Anne. Critical Reasoning: A Practical Introduction. Third Edition. London and New York: Routledge: 2009.

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	PRINCIPLES OF MANAGEMENT
Course No.: MGT 213	Full Marks: 100
Nature of the Course: Core	Pass Marks: 35
	Lecture hours: 150

Course Objectives

The basic objective of this course is to give a comprehensive knowledge to students about organization and help them understand the major functions, principles, and techniques of management. The course deals with basic functions like planning, organizing, leading, and controlling with special orientation to modern management practices which are essential to manage business successfully and other organizations.

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Contents

Unit 1: The Nature of Organizations                                                                                             LH 15

Concept of organization. Organizational goals – concept, purposes, and types. Features of effective organizational goals. Goal formulation – processes and approaches. Goal succession and displacement. Problems of goal formulation. Changing perspectives of organization.

Unit 2: Introduction to Management

LH 10

Definition, characteristics, and principles of management. Process and functions of management. Managerial hierarchy. Types of managers. Managerial skills and roles. Emerging challenges for management.

Unit 3: Evolution of Management Thought

LH 15

Introduction, contribution and limitation of Classical theory, Human relations and Behavioural science theories, System theory, Decision theory, Management science theory, and Contingency

theory.  Emerging  management  concepts:  workforce	diversity,  outsourcing,  knowledge
management, learning organization.
Unit 4: Environmental Context of Management	LH 16

Concept of business environment. Types of business environment – internal and external. Basic components of economic, socio – cultural, political, and technological environments. Social responsibility of business – concept and approaches. Areas of social responsibility. Business ethics – meaning and significance. Emerging business environment in Nepal.

Unit 5: Planning and Decision Making

LH 20

Concept, types, hierarchy of planning. Process and importance of planning. Strategic planning. Environmental scanning – concept and methods. SWOT analysis. Formulation and implementation of strategic plans. Quantitative tools for planning. Decision making – definition and approaches. Types of decisions. Decision making under conditions of certainty and uncertainty. Problem solving – concepts, types of problem. Problem solving strategies. Crisis handling. Decision making process. Group decision making.

Unit 6: Organizing Function

LH 18

Concept and principles of organizing. Approaches to organizing – classical, behavioural, and contingency. Process of structuring an organization. Departmentalization – meaning and types. Delegation of authority – meaning, features, advantages, and barriers. Centralization and decentralization – meaning, advantages and disadvantages. Concept of organic and mechanistic views of organization. Types of traditional organizational structures – simple functional, and divisional. Types of modern organizational structures – matrix, team, and network.

Unit 7: Leadership

LH 16

Concept and functions of leadership. Leadership styles. Approaches to leadership – trait, behavioral, and situational. Group formation. Types and characteristics of groups. Team management. Conflict – meaning and types. Managing conflicts in organization.

Unit 8: Motivation                                                                                                                         LH 8

11

Concept. Theories of motivation – Need Hierarchy, and Motivation-Hygiene. Reward system to motivate performance. Motivation through employee participation – quality of work life, and self-managed teams.

Unit 9: Communication                                                                                                                  LH 6

Concept, structure, and process. Types of communication – formal and informal. Interpersonal and

nonverbal   communication.   Barriers   to   effective   communication.	Enhancing   effective
communication.
Unit 10: Control and Quality Management	LH 11

Concept, process, and types of control systems. Characteristics of effective control system. Quality control systems – concept of quality. Total Quality Management (TQM) – concept and tools. Deming management – principles and techniques.

Unit 11: Global Context of Management                                                                                        LH 8

Concept of globalization. Methods of globalization. Effects of globalization. Multinational companies

– meaning, types, advantages, and disadvantages.

Unit 12: Management Trends and Scenario in Nepal                                                                      LH 7

Growth of business sector in Nepal. Major industries in Nepal – manufacturing, export – oriented, import-substitution, and service sector. Existing management practices and business culture. Major problems of businesses in Nepal.

Basic Books

Griffin, Ricky W., Management, AITBS Publishers and Distributors, Delhi.

Hitt, Michael A., J. Black, Stweart, and Porter, Lyman W., Management, Pearson, India.

Reference Books

Pant, Prem Raj, Principles of Management, Buddha-Academic Enterprises Pvt. Ltd., Kathmandu. Poudyal, Santosh Raj, Pradhan, Gopal Man, and Bhandari, Kedar Prasad, Principles of Management,

Asmita Books Publishers and Distributors (P) Ltd., Kathmandu 2012. Adhikari, Dev Raj, Principles of Management, Sunrise Publisher, Kathmandu, 2012. Agrawal, Govinda Ram, Principles of Management, M.K. Publishers and Distributors. Shrestha, Amuda, Organization Management, Educational Publishing.

Charles, Hill, W.L. and McShane, Steven L., Principles of Management, Tata McGraw Hill, India Robins, Stephen P. and Coulter, Mary, Management, Prentice Hall of India.

Weihrich, Heinz and Koontz, Herold, Management: A Global Perspective, McGraw Hill.

James, Stoner, AF, Freeman, Edward, R. and Gillbert, R., Jr. Daniel, Management¸Pearson, India.

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ACCOUNTING FOR FINANCIAL ANALYSIS AND PLANNING

Course No.: MGT 211	Full Marks: 100
Nature of the Course: Core	Pass Marks: 35
	Lecture hours: 150
Course Objectives
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The objectives of the course are to provide the students with the knowledge required to analyze financial statement for decision making including long-term investment decisions.

The course further attempts to provide sound knowledge required for higher studies in capital planning, analysis of financial statement and investment decisions.

Contents

Unit 1: Company: Conceptual and theoretical foundation                                                              LH 8

·       Meaning, concept, types, and features of Public Limited Company

·       Advantages and Privileges of Public Limited Company

·       Memorandum of Association, Article of Association and Prospects

·       Concept and types of Share Capital of the company

Unit 2: Financial Statement of the Company

LH 25

·       Meaning, concept, features, objectives and importance of company financial statement

·       Meaning, importance, objectives, contents and preparation of worksheet based Income Statement and Balance Sheet (in vertical form) as per Company Act and Mandatory Standards (Nepal Accounting Standard)

·       Meaning, objectives, importance, contents and preparation of Cash Flow Statement under direct and indirect approach based on Company Act and Mandatory Standards (Nepal Accounting Standard)

·       Meaning and concept of Value Added and its application, and concept, advantages, contents and preparation of Value Added statement showing Value Added generated and applied

Unit 3: Analysis of Financial Statement of a Company

LH 14

·       Meaning, importance and objectives of financial statement analysis, internationally accepted standard and financial statement, ratio analysis-concept, uses, importance and limitations, types of ratios-computation and interpretation: liquidity, leverage, activity / turnover, profitability and earning evaluation ratio for evaluating the financial performance of the company.

Unit 4: Company Growth, Merger, Combination and Liquidation

LH 40

·       Company expansion through Amalgamation and Absorption: meaning and concept, Purchase consideration – Concept and Determination

·       Accounting treatment in the Books of both Purchasing and Vendor Company

·       Preparation of Balance Sheet by Purchasing Company

·       Internal Reconstruction: Meaning, importance, need and accounting treatment and balance sheet after reconstruction

·       Expansion through Subsidiary Companies (Holding Company)

Concept of Holding and Subsidiary Company, preparation of Consolidated Balance Sheet by Holding Company after due consideration of:

Pre-acquisition and post-acquisition profit, Minority Interest, Cost of Control/Goodwill or Capital Reserve, Revaluation of assets, Dividend from Subsidiary Company, Inter Company debt and unrealized profit.

·       Corporate Liquidation: Concept and reasons for liquidation, procedures of winding up as per Company Act. Liquidator's Final Statement of Account: meaning, contents and preparation showing amount realized from assets realized.

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Unit 5: Depreciation and its Effect in Financial Statement of a Company

LH 22

·       Depreciation – Concept and need

·       Accounting treatment under following Method of Depreciation – Original Cost Method, Diminishing Balance Method, Revaluation Method, Machine Hour Rate Method, Annuity Method, Depreciation Fund Method, Insurance Policy Method, and Sum of Year Digit Method and Change of Depreciation Method and their effects.

Unit 6: Price Level Changes

LH 18

·       Concept of Price Level Changes – Inflation and Deflation

·       Current Purchasing Power-accounting: Concept and Preparation of Financial Statements after Price Level Adjustments.

·       Current Cost Accounting: Concept and determination

o Current Replacement Cost, Net Realizable Value of assets o Depreciation Adjustment

o  Holding Gains

o  Inventory Adjustment

o  Cost of Sales Adjustment

o Monetary Working Capital Adjustment o Gearing Adjustment

o  Current Cost Reserve

·      Preparation of:

o  Current Cost Profit and Loss Account

o  Current Cost Balance Sheet

Unit 7: Long-term Planning – Capital Budgeting

LH 23

·       Capital Budgeting: Concept and need

·       Types of investment Proposals: Mutually Related Project, Mutually Exclusive Project, New Project, Replacement, Diversification, Expansion, Research and Development, Miscellaneous 

·       Estimation of Cash Flow:

o  Net Investment Cost of New Project

o  Differential Net Investment for replacement and mutually exclusive projects

o Annual Net Cash Flow: Differential Net Cash Flow and Net Cash Flow for New Project o Net Cash Flow for Final Year: non-operating and including annual cash flow after tax

·       Methods of evaluation of investment proposal: o Non-discounted Cash Flow Method

-          Playback Period

-          Average Rate of Return

o  Discounted Cash Flow Method

-          Net Present Value

-          Profitability Index

-          Internal Rate of Return

-          Selection of Project based on profitability

·       Determination of financing mix

o  Leverage – its meaning and types

o Financial Leverage and effect on the shareholder's return: effect on EBIT and EPS o Analysis of alternative financial plan EBIT – EPS analysis

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Basic Books

Gupta, R.L. and Radhaswamy, M., Advanced Accounting, S. Chand and Sons. New Delhi. Van Horne, Financial Management and Policy, Prentice Hall of India

Pandey, I.M., Financial Management, Bikash Publishing House, New Delhi.

Reference Books

Munankarmi, S.P., Accounting for Financial Analysis and Planning, Samjhana Publication House, Kathmandu.

Koirala, Y.R. and et.al, Accounting for Financial Analysis and Planning, Ashmita Publication, Kathmandu. Shrestha, B.P. and Singh, Y.M., Accounting for Financial Analysis and Planning, Buddha Academy

Publication House, Kathmandu.

Dangol, R.M., Accounting for Financial Analysis and Planning, Taleju Publishing House, Kathmandu. Upadhyay, J.P. and Dahal, R., Accounting for Financial Analysis and Planning, Khanal Publication,

Kathmandu.

Shukla, Grewal and Gupta, Advanced Accounting, Sahitya Bhawan, Agra. Shukla, Grewal and Gupta, Advanced Accounts, S. Chand and Co., New Delhi.

Khan and Jain, Financial Management: Text and Problems, Tata McGraw Hill Co., New Delhi.

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BUSINESS ECONOMICS-I

Course No.: MGT 203	Full Marks: 100
Nature of the Course: Compulsory	Pass Marks: 35
	Lecture hours: 150

Course Objectives

This course of Business Economics-I aims to enhance understanding of the microeconomic theories and develop skills of students in using these theories in business decision making.

Course Description

This course of Business Economics-I consists of the introduction to microeconomics, theory of demand, supply and equilibrium price, elasticity of demand and supply, theory of consumers behavior, theory of production, cost and revenue curves, theory of product pricing and factor pricing.

Contents

Unit 1: Introduction                                                                                                                       LH 5

a)      Concept of business (managerial) economics

b)      Relation of business economics with traditional economics

c)       Meaning, scope, use and limitations of microeconomics

Unit 2: Theory of Demand and Supply and Equilibrium Price

LH 20

a)      Demand function, determinants of demand, movement and shift in demand curve

b)      Supply function, determinants of supply, movement and shift in supply curve

c)       Market equilibrium

d)      Change in equilibrium due to shift in demand curve and supply curve

15

(Numerical exercise)

Unit 3: Elasticity of demand and supply

LH 20

a)      Concept and types of price, income and cross elasticity of demand

b)      Measurement of price, income and cross elasticity of demand: Total outlay, point and arc method

c)       Uses of price, income and cross elasticity

d)      Concept of elasticity of supply

e)      Measurement of elasticity of supply

(Numerical exercise)

Unit 4: Theory of Consumer Behavior

LH 20

·       Concept of cardinal and ordinal utility analysis

·       Cardinal approach: Assumptions, consumer's equilibrium, criticisms and derivation of demand curve (cardinal approach)

·       Ordinal approach: Indifference curve: Concept, properties, marginal rate of substitution, price line and consumer's equilibrium

·       Price effect: Derivation of PCC

·       Income effect: Derivation of ICC

·       Substitution effect: Hicksian approach

·       Decomposition of price effect into income and substitution effect: Hicksian approach

·       Derivation of demand curve: (ordinal approach)

(Numerical exercise)
Unit 5: Theory of Production	LH 16

·       Production function: Meaning, long run and short run production function and concept of Cobb-Douglas production function

·       Concept of total product, average and marginal product

·       Law of variable proportions

·       Isoquant: Meaning and properties

·       Marginal rate of technical substitution

·       Iso-cost curve

·       Optimal combination of inputs

·       Laws of return to scale

(Numerical exercise)

Unit 6: Cost and Revenue Curves

LH 17

a)      Concept of cost: Actual cost and opportunity cost, implicit cost and explicit cost, accounting and economic cost, historical cost and replacement cost, separable cost and common cost

b)      Derivation of short run cost curves

c)       Reason for the 'U' shape of short run average cost curve

d)      Derivation of long run cost curves

e)      Relationship between short run and long run AC and MC curve

f)       Shape of the long run average cost curve: Theoretical reason and empirical evidence

g)      Concept of economies of scale and economies of scope

h)      Concept of revenue: Total revenue, average revenue, and marginal revenue. Revenue curves under perfect and imperfect competition

i)        Relation between average and marginal revenue curves

16

j)    Relationship between price elasticity and marginal revenue and total revenue

(Numerical exercise)

Unit 7: Theory of Product Pricing

LH 30

·       Perfect competition: Meaning and characteristic of perfect competition; Pricing under perfect competition: Equilibrium of firm and industry in short run and long run (TR-TC approach and MC-MR approach); Derivation of short run and long run supply curve of a firm and industry

·       Monopoly: Meaning and characteristic of monopoly; Pricing under monopoly: Equilibrium of firm in short run and long run (TR-TC approach and MC-MR approach); Price discrimination: Degree of price discrimination and price and output determination under discrimination; Dumping

·       Monopolistic competition: Meaning and characteristics of monopolistic competition; Pricing under monopolistic competition: equilibrium of firm in short run and long run; equilibrium of firm under product variation and selling expenses

·       Oligopoly: Meaning and characteristic of oligopoly; Pricing under cartel (aiming at joint profit maximization)

(Numerical exercise)

Unit 8: Theory of Factor Pricing

LH 22

a)      Pricing of inputs in perfect competition and imperfect competition market

b)      Rent: Modern theory of rent

c)       Wages: Marginal productivity theory of wages, Concept of collective bargaining and minimum wages fixation,

d)      Interest: Loanable fund theory and Liquidity Preference Theory of interest

e)      Profit: Economic and Business Profit, Dynamic Theory and Innovation Theory of Profit

(Numerical exercise)

Basic Books

Salvatore, Dominic. (2009). Principles of Microeconomics. Publish in India Oxford University Press, New Delhi

Pindyck, Robort S. and Daniel, Rubinfield. (2001). Microeconomics. New Delhi: Prentice Hall of India Mankiw, N. Gregory. (2009). Principles of Microeconomics. Centage Learning India Private Limited, New

Delhi (4^th edition)

Gilespi, Andrew. (2010). Business Economics: Oxford University Press Koutsoyianis, A. (1991). Modern Microeconomics. Hongkong: ELBS

Reference Books

Joshi, Shyam. (2012). Business Economics. Kathmandu: Taleju Prakashan

Dwibedi, D.N. (2001). Microeconomic Theory and Application. Tata McGraw-Hill Publishing Company Limited, New Delhi

Ahuja, H.L. (2004). Advance Economic Theory. New Delhi: S. Chand and Company

Gould, J.P. and E.P. Lazer. (2003). Microeconomic Theory. New Delhi: All India Travelers Book Sellers Browning, E.K. and Browning, J.M. (2001). Microeconomic Theory and Application. New Delhi: Kalyani

Publishers

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17

MGT 211: Accounting for Financial Analysis and Planning

BBS 1^st Year

Model Question

Full Marks: 100

Pass Marks: 35

Candidates are required to give their answer in their own words as far as practicable. The figures in the margin indicate full marks.

Attempt ALL Questions

Brief Questions Answer

(10x2=20)

1.   Write about the two differences between Equity Share Capital and Preference Share Capital.

2.   Differentiate between pre-acquisition and post-acquisition dividend.

3.   Define the meaning of cash from financing activities.

4.   What do you mean by current purchasing power method?

5.   Why is Capital Budgeting significant for an organization?

6.   A company presents the following information.

Equity Share Capital of Rs 100 each = Rs.100000

8% Preference share capital of Rs 100 each = Rs.60000 6% Debentures = Rs.40000

The company is within 40% tax racket

Required: EPS at EBIT level of Rs.100000

7. You are provided the following information.

Sales = Rs.300000                             Wages to workers = Rs.50000

Interest received = Rs.10000             Cost of bought in materials and services = Rs.180000

Required: Amount of value added.

8.   A company whose NPAT was Rs.60000, has 10% Debenture of Rs.100000 and 8% Performance Share Capital of Rs.100000. If tax rate is 40%, find out Interest Coverage Ratio.

9.   The following information are provided Cost of sales adjustment = Rs.30000 Depreciation adjustment = Rs.10000

Current cost adjustment = Rs.60000

Required: Monitory working capital adjustment

18

10.   A machine was purchased on 1st Baisakh, 2068 for Rs.90000 and incurred Rs.10000 each for transportation and installation. It was estimated that the machine will have a scrap value of Rs.10000. The total life of the machine will be 10000 hours. If machine runs for 3000 hours during 2068, find out the amount of depreciation for the year 2068.

Descriptive Questions Answer (attempt any five)		(5x10=50)
11. a. Ratio Analysis is used to measure financial performance of the organization, comment.		(5)
b. The following information are given.
Current Ratio = 2	Current Liabilities = Rs.250000
Fixed Assets = Rs.500000	Stock = Rs.100000
Prepaid expenses = Rs.25000	Debenture = Rs.100000
Share Capital = Rs.300000	Net Profit = Rs.50000
Inventory Turnover ratio = 5 times
Required: a. Quick Ratio	b. Sales (Rs.)
c. Debt to Total Capital Ratio	d. Return on Total Assets	(1.25x4=5)

12.   A company is considering the replacement of old machine. The existing machine is 5 year old, has current cash salvage value of Rs.30000 and remaining depreciable life of 10 years. The machine was originally purchased for Rs.75000 and it is being depreciated at Rs.5000 per year for tax purpose.

The new machine will cost Rs.150000 and will be depreciated on straight line basis over 10 years with no salvage value. The management of the company anticipates that with expanded operation, there will be a need of an additional working capital of Rs.30000. The new machine will allow the company to expand the current operation and there by increase annual sales revenue by Rs.40000 and annual variable operating cost by Rs.10000. The company’s tax rate is 50% and its cost of capital

is 10%.

Required: i) Net cash outlay (NCO)

ii)  Incremental annual cash inflow (CFAT)

iii)   Final year cash inflow.

iv)  Net Present Value (NPV) of the project.

v) Decision regarding replacement of old machine.		(2+2+2+2+2)
13. a. Clarify the meaning of depreciation with two main objectives.		(5)
b. The following are the particulars relating to the machine account.
i) Purchase	5 machines at Rs.10000 each
ii) Date of purchase	January 1, 2008
iii) Depreciation applied	Straight line at 20% p.a.
iv) Salvage Value	Rs.2000 each (Book value)
		19

v) Scrapped	One machine realizing Rs.6000 on the last date of December, 2010
vi) Accounts closed on	The last date of December every year
Required: Machinery account for 2010				(5)
14. A book store performed the following transactions during the year, 2012.
		Amount (Rs.)		Amount (Rs.)
Sales revenue				5000000
Less: cost of goods sold:
Beginning inventory	600000
Purchases	3000000
Ending Inventory	(400000)			3200000
Gross Profit				1800000
Less: Operating Expenses:
Administration (cash)	500000
Selling and Distribution (cash)	240000
Interest	60000
Depreciation	200000			1000000
Net income before tax				800000
Less: Income Tax				200000
Net income after Tax				600000
Less: Dividend				300000
Net Profit				300000
Price Indices
1-1-2012	125
31-12-2012	200
Average Index	160
Time of fixed assets purchased	100
Required: a) Purchasing power gain or less on holding monetary items.
b) Restated purchasing power income statement				(5+5=10)

15. The balance sheet of a company is as follows:

Liabilities	Amount (Rs.)	Assets	Amount (Rs.)
3000 Equity Share Capital	225000	Land & Building	200,000
of Rs.100 each, Rs.75 called up
10% Preference Share Capital of	100000	Plant & Machinery	240,000
Rs.100 each, fully paid up
8% Debenture	200000	Inventory	190000
Account Payable	225000	Account	62000
		Receivable

20

Preference dividend due	12000	Cash	20000
		P/L account	50000
	762000		762000

The Company went into voluntary liquidation. The assets except cash realized Rs.450000 including Rs.180000 on sale of plant and machinery, which was mortgaged against 8% debenture. The liquidator was entitled to a remuneration of 4% on value of assets realized and 2% on amount paid to equity

shareholders. The cost of liquidation was Rs.12000.
Required: Liquidator's final statement of account	(10)

16. Define consolidated balance sheet. How would you ascertain the amount of minority interest and

capital reserve or goodwill? Explain with suitable example.	(4+6=10)
Analytical Questions Answer (attempt any two)	2x15=30)

17.   A company and B company decided to amalgamate and a new Company, C Company is formed to take over the amalgamated companies with effect from January 1, 2013, when their balance sheet stood as follows:

Liabilities (Rs.)	A Co	B Co	Assets (Rs.)	A Co	B Co
Equity shares of Rs 100 each	1000000	500000	Goodwill	190,000	60,000
Reserve Fund	290,000	175,000	Premises	500,000	240,000
P/L A/C	110,000	75,000	Machinery	300,000	195,000
Accounts payable	95,000	47,500	Furniture	85,00
Outstanding expenses	5000	2500	Inventory	130,000	90,000
			Accounts Receivables	210,000	175,000
			Cash at bank	85,000	30,000
			Preliminary expenses		10,000
	1500,000	800,000		1500,000	800,000

C Company issued 5000 equity shares of Rs.100 each, 10000, 8% preference shares of Rs.10 each and 10% debentures Rs.200000 to the public apart from the issues made to carry out the business combination.

Required:

i)        Calculate the amount payable to each company assuming that the purchase consideration was settled by the following in each of the companies. 40% in equity shares, 30% in preference shares, 20% in debentures and the rest in cash.

ii)       Necessary journal entries in the book of A Co.

21

iii)  Amalgamated balance sheet of New Company.

(4+6+5)

18. An unadjusted trial balance of a company is given below.

	Particulars	Debit (Rs.)	Credit (Rs.)
	Cash	200000
	Bank	354000
	Discount Allowed	5000
	Furniture	120000
	Purchases	200000
	Debtors	85000
	Interest on loan	6000
	Salary	60000
	Rent	30000
	Capital		500000
	Creditors		50000
	Discount Received		10000
	Sales		400000
	10% Bank Loan		100000
		1060000	1060000
Adjustment:
a. Closing stock Rs.50000
b. Prepaid rent was Rs.2000
c. Out standing interest on bank loan was Rs.4000
d. Depreciation on furniture at 10% per annum
Required: i. Income Statement				(4)
ii. Balance Sheet				(5)
iii. Cash flow Statement				(6)
19. a.  Explain the meaning, features and privileges of public limited company.				(2+3+3=8)

b. “Cash Flow Statement is useful internally to management and externally to investors and

creditors”, Discuss.

(7)

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22

MGT 203: Business Economics – I

BBS 1^st Year

Model Question

Full Marks: 100

Pass Marks: 35

Candidates are required to give their answer in their own words as far as practicable. The figures in the margin indicate full marks.

Attempt All Questions

Group 'A'

Brief Questions Answer                                                                                                     [2 x 10 = 20]

1. Define Micro Economics.

2. What is the difference between movement along a demand curve and shirt in demand curve?

3. As a result of 5% fall in price of food its demand rises by 12%. Find out price elasticity of demand say whether demand is elastic or inelastic.

4. Why indifference curve is convex to the origin?

5. Why AR and MR curve is horizontal straight line in perfect competition market?

6. Draw the diagram of iso-cost line.

7. What is opportunity cost?

8. If Q_d = 100-20p and Q_s = 10 + 40p. Find the equilibrium level of price and output.

9. Define transfer earning with an example.

10. What is oligopoly market?

	Group 'B'
Descriptive Answer Questions (attempt any five)		[5 x 10 = 50]
11.	What is price effect? Describe how consumer equilibrium changes due to the changes in the
	price of a commodity.	(3 + 7)
12.	Explain the uses of microeconomics in making business decision.	(10)
13.	Derive short-run supply curve of a firm and industry under perfect competition.	(10)
14.	Complete the following table and answer the given question.	(5 + 5)

Output	TFC	TVC	TC	AFC	AVC	AC	MC
0	200
1		50
2		90
3		120
4		140
5		175
6		230
7		310
8		400

From the given table explain the relationship between Average cost and Marginal cost.

23

15. Profit is reward for innovation. Explain

(10)

16. You are given the following data of total product at different variable factors:

Units of Variable factors	0	1	2	3	4	5	6	7	8
Total product	0	20	50	90	120	140	150	155	150

a)      Calculate marginal product and average product from the above information.

b)      Draw a diagram and show the relationship between total product, average product and marginal product.

	Group 'C'
Analytical Answer Questions (attempt any two)		[2 x 15 = 30]
17.	What is monopoly? Explain how price and output are determined under monopoly in the long
	run?	(3 + 12)
18.	What is iso-quant? Explain the various properties of iso-quant.	(3 + 12)
19.	What is price elasticity of demand? Explain and illustrate the measurement of price elasticity of
	demand with the help of point method.	(3 + 12)

 =======================================================================

24

MGT 202: Business Statistics

BBS 1^st Year

Model Question

Full Marks: 100

Pass Marks: 35

Time: 3 hours

Candidates are required to give their answer in their own words as far as practicable. The figures in the margin indicate full marks.

Attempt All Questions

Group 'A'

Brief Questions Answer                                                                                                     [10 x 2 = 20]

1. The mean of 200 items was found to be 80, later it was found that 61 and 45 were misread as 16 and 15. Find correct mean.

2. The following results were obtained Coefficient of variation = 50%

Karl Pearson's coefficient of skewness = 0.5 Standard deviation = 2

Find mean and mode.

3. In a single throw of two dice, find the probability that sum of two faces is 7 or 11.

4. Differentiate between probability and non-probability sampling.

5. The year of origin of the following straight line trend equation of profits in lakhs of rupees is 2008.

y=35+2x

Estimate profit for the year 2015.

6. Prepare regret table from the given conditional profit table.

Demanded Units	Decision Alternatives
	15	16	17	18
15	150	120	90	90
16	150	160	130	100
17	150	160	170	140
18	150	160	170	180

7.  The following calculations were based on the life of refrigerators of two companies.

	Company A	Company B
Average life	8 years	6 years
Standard deviation	12 years	8 years

Which company's refrigerator shows greater consistency in terms of life?

25

8.  On the basis of the given information find the regression coefficient of X on Y.

∑XY = 750	∑X2 = 2085	∑Y2 = 285
∑X = 135	∑Y = 45	N = 9

9. The coefficient of correlation between 10 pairs of values of demand and supply was found to be 0.8. Test the significance of the result.

10. The first four moments about mean of a distribution are

µ₁ = 0           µ₂ = 16            µ₃ = - 30          µ₄ = 40

Test for the normality of the distribution.

Group 'B'

Descriptive Answer Questions (attempt any five)                                                              [5 x 10 = 50]

11. a) Two merchants M₁ and M₂ had the following units of three commodities and the prices of

	these commodities in three different cities of the country.
			Supply Matrix
			Commodities
		X	Y	Z
A =	M1	50	60	90
	M2	40	50	70
			Price Matrix
			Commodities
	Cities	X	Y	Z
	C1	18	20	16
P =	C2	16	22	14
	C3	20	24	16

To which city each merchant should supply the commodities in order to get the maximum receipt?

b)      An aeroplane has 40 seats for passengers. Passengers travelling in economy class can take 20 Kgs of baggage each and business class can take 60 Kgs of baggage each. The aircraft can carry only 1200 Kgs of baggage. Find the number of passengers of each kind by using Cramer's rule.

12. The following distribution represents yearly income of 2500 employees of an industrial concern in thousand of rupees. Employees earning 2 lakhs or more have to pay 15% tax to the government. Find the average income of the employees and the amount of tax to be paid to the government.

Income (In '000' Rs.)	70-100	100-130	130-160	160-190	190-220	220-250	250-280

26

No. of Employees	50	150	200	400	900	500	300

13. The following is the net profits of two companies in millions of rupees, which companys shows

greater consistency in net profit. Justify.

Year	2006	2007	2008	2009	2010	2011	2012
Company A	15	16	20	16	22	20	24
Company B	14	15	19	20	21	22	22

14. a) A company has two plants to manufacture scooters. Plant I manufactures 80% of scooters and plant II manufactures 20%. At plant I, 85 out of 100 scooters are rated Standard Quality. At plant II, only 65 out of 100 scooters are rated Standard Quality. What is the probability that scooter came from plant-II if it is known that the scooter is of Standard Quality.

b)   In a certain distribution, the first four moments about an arbitrary point were 1,3,7 and 21. Test the Skewness of the distribution.

15. a) Why is it necessary to analyze time series data? Discuss various components of time series.

b) Calculate moving averages for the following data, assuming the length of business cycle as 3 years.

		Year				2004					2005		2006				2007			2008			2009			2010			2011				2012
	Sales In '000'						35				50		60				65			70				80		90			92				95
16. a) What do you understand by classification of data? What are its objectives? Classify the given
		data using Sturge's rule.
		110	175		161			157			155	108			164			128		114		178			165		133	195			151			71	94	97
		42	30		62			138			156	167			124			164		146		116			149		104	141			103			150	162	149
		79	113		69			121			93	143			140			144		187		184			197		87	40			122			203	148
		b) What do you understand by sampling distribution? Differentiate between point and interval
		estimate.
																Group 'C'
Analytical Answer Questions (attempt any two)																																	[2 x 15 = 30]

17. From the following bi-variate table find out whether there exists any relationship between security prices and dividends and test the significance of the result. Also estimate the amount of dividend when price of security is Rs. 150.

Security Prices		Annual Dividends (in Rs.)
(in Rs.)
	6-8	8-10	10-12	12-14	14-16	16-18
70-80	2	1	-	-	-	-
80-90	3	1	-	1	-	-

27

90-100	2	2	1	1	-	-
100-110	-	2	2	3	-	-
110-120	-	1	3	2	2	-
120-130	-	1	3	3	3	2
130-140	-	-	3	1	4	1

18.   A firm manufacturers two types of electrical items E₁ and E₂. The profit contribution per unit of E₁ and E₂ are Rs. 1600 and Rs. 2400 respectively. Both E₁ and E₂ make use of two essential components, a motor and a transformer. Each unit of E₁ requires 3 motors and 2 transformers and each unit of E₂ requires 2 motors and 4 transformers. The total supply of components per month is restricted to 210 motors and 300 transformers. E₂ is an export model requiring a voltage stabilizer, which has supply restriction to 65 units.

Formulate the above problem in a mathematical form describing the objective and limitations of the problem. Solve the formulated problem by graphic method with an objective of maximization of profit.

19.   What are Index numbers? Why are they called economic barometers? You are required to prove from the following data that Fisher index number is an ideal index number.

	2010		2011
Commodities	Price / units	Expenditure	Price / units	Expenditure
A	50	600	60	840
B	40	840	80	2400
C	30	900	30	1500
D	20	600	20	1000
E	60	360	70	2100
F	80	640	80	2400

 =======================================================================

28

MGT 213: Principles of Management

BBS 1^st Year

Model Question

Full Marks: 100

Pass Marks: 35

Candidates are required to give their answer in their own words as far as practicable. The figures in the margin indicate full marks.

Attempt All Questions

Group 'A'

Brief Questions Answer                                                                                                     [10 x 2 = 20]

1. State three major features of an organization.

2. Give the meaning of 'Unity of Command'.

3. Point out two limitations of classical theories of management.

4. Mention three problems in goal formulation process.

5. Define social responsibility.

6. Give an example of programme decision.

7. What is SWOT analysis?

8. Make a figurative presentation of communication process.

9. State three characteristics of quality.

10. State any three methods of globalization.

	Group 'B'
Descriptive Answer Questions (attempt any five)		[5 x 10 = 50]
11.	What is an organization? Explain the objectives and characteristics of an organization.  (2+4+4)
12.	Define management? Explain the system theory.	(3+7)
13.	What is strategic planning? Explain the process of strategic plan formulation.	(3+7)
14.	Define motivation and explain dual factor theory of motivation.	(3+7)
15.	Describe essential characteristics of an effective control system and state the problems
	associated with the control system.	(5+5)
16.	Why is "Decision Making" called number one job of a manager? Explain.	(10)

	Group 'C'
Analytical Answer Questions (attempt any two)		[2 x 15 = 30]
17.	Define leadership. What role does leadership play in the success of an organization? What
	leadership style, you think, is suitable in Nepalese context?		(15)
18.	Discuss the organizing functions of management and emerging concepts in organizing.		(8+7)

29

19. Define business environment. Explain the environment scanning technique and also discuss how

political environmental factor influence the functioning of a business enterprise.

(3+6+6)

 =======================================================================

30

Principles of Management

Set 2

Full Marks: 100

Pass Marks: 35

Candidates are required to give their answer in their own words as far as practicable. The figures in the margin indicate full marks.

Attempt All Questions

	Group 'A'
Brief Questions Answer		[10 x 2 = 20]
1.	What is goal displacement?
2.	State the three main roles of managers.
3.	Write four general principles of management described by Fayol.
4.	What is understood by 'social resposiveness'?
5.	Outline hierarchy of plan.
6.	Prepare a graphic presentation of line and staff organization.
7.	Define self-managed teams.
8.	List out three differences between a leader and a manager.
9.	Illustrate wheel network communication.
10.	State three disadvantages of MNCs.

	Group 'B'
Descriptive Answer Questions (Attempt any five)		[5 x 10 = 50]
11.	How is goal formulated? Explain the factors responsible for goal succession.	(3+7)
12.	What are the different skills required for managers? Explain them in terms of management
	levels.	(5+5)
13.	What is planning? Explain the quantitative tools used for planning.	(4+6)
14.	Define motivation and make a comparison between Maslow's hierarchy of needs theory and
	dual factor theory.	(3+7)
15.	Highlight on the major problems faced by business in Nepal.	(10)
16.	What is globalization? Explain its effects.	(4+6)

	Group 'C'
Analytical Answer Questions (Attempt any two)		[2 x 15 = 30]
17.	Discuss the elements and approaches to organizing.	(8+7)
18.	Discuss the importance of leadership in an organization and also discuss the trait theory of
	leadership.	(8+7)

31

19. Control is the process of monitoring activities to ensure that they are being accomplished as planned and correcting any significant deviation. In the light of this statement discuss the

process and problem of a control system.

(8+7)

 =======================================================================

32

Business English

BBS 1^st Year

Evaluation Model

Course Description

The BBS English course is a two-pronged English course emphasizing the core areas of reading and writing along with a strong communication component. It is designed to help students get ahead fast with their general English skills in interdisciplinary contexts with the lessons covering important vocabulary, grammar, reading and writing, listening and speaking skills for general and technical English. It is a theme-based course with comprehensive coverage of English language and critical thinking skills. Authentic listening and reading materials provide models for up to date language, grammar and vocabulary.

The course has the following four main components:

i)        Interdisciplinary approach to Learning English

ii)       Functional English Language Texts

iii)     Reading for Writing

iv)     Style

Prescribed Books

Nissani, M., and S. Lohani. Flax-Golden Tales: An Interdisciplinary Approach to Learning English.

Shorter Edition. Kathmandu: Ekta, 2013. (Sounds of English and Stories and Poems on CD). Savage, Alice, and Patricia Mayer. Effective Academic Writing 2: The Short Essay. Second Edition.

Oxford: OUP, 2012.

Smalzer, William R. Write to be Read: Reading: Reading, Reflection, and Writing. Second Edition. Cambridge: CUP, 2005.

Haynes, John. Style. London and New York: Routledge, 1995.

Evaluation

v   Questions will be set covering all the prescribed books.

v  The questions will be of three broad types.

1)      Comprehensive/Analytical type: 2 questions each of 15 marks (3 questions will be given): 2 x 15 = 30 marks

2)      Descriptive/Short answer type: 5 questions each of 10 marks (6 questions will be given): 5 x 10 = 50 marks

3)      Brief/Objective type: 10 questions each of 2 marks (12 questions will be given): 2 x 10 = 20 marks

v  The distribution of questions will be as follows:

1)      Comprehensive / Analytical type:

·       one question from Flax-Golden

·       one question from Write to be Read

·       one question from Flax-Golden and / or Write to be Read

2)      Descriptive/Short answer type

·       one question from Flax-Golden

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·       one question from Write to be Read

·       two questions from Short Essay

·       two questions from Style

3)      Brief/Objective type:

·       two questions from Flax-Golden

·       two questions from Write to be Read

·       two questions from Short Essay

·       four questions from Style

4)      Students will be tested on their ability to:

·       to apply the four levels of reading a text

·       to write convincing paragraphs and essays

·       to discover and communicate meaning holistically

·       to write a variety of functional text types with a rhetorical focus matching content with style

·       to show an understanding of grammar and vocabulary in context

v  A model question paper is given below, but it is to be borne in mind that it is just for giving a general idea of an exam paper and is not and does not aim to be exhaustive. It is just one of the many kinds of question papers that may be framed.

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About Dinesh Lamichhane

"राम्रो भोलिको लागि, आज सिकौं र सिकाऔं" भन्ने उध्येश्यका साथ संचालित, यो बल्ग शिक्षा, सञ्चार, जागरूकता, जानकारी, समन्वय, पुस्तकहरु, कक्षाहरू, आदि र समग्रमा लोकसेवा र कलेजको विद्यार्थी सँग सम्बन्धित ब्लग हो। देशमा बढीरहेको बेरोजगारी र नेपाली प्रशासनमा कमजोर कर्मचारी को समस्यालाई ध्यानमा राखी यो बल्ग निर्माण गरिएको हो । यहाँ हामी सके सके-सम्म सम्पुर्ण बिषयबस्तुहरु समावेस गर्ने प्रयास गरिरहेका छौ। जस्ले गर्दा कुनैपनि लोकसेवाको तयारी गरीरहेका र कलेज पढ्दै गरेका विद्यार्थीहरुलाई धेरै उपयोगी हुनेछ भन्ने हाम्रो विश्वास रहेको छ। तपाईपनि आ-आफ्नो ठाँऊबाट हामीलाई सहयोग गरिदिनुहुन अनुरोध गर्दछौ । तपाई सँग एदी कुनै लोकसेवाको लागी सहयोगी सामाग्रीहरु साथै बिभिन्न संकायका शैक्षिक सामाग्रीहरु छन् भने हामीलाई lcdinesh57@gmail.com र dineshlamichhane57@gmail.com मा मेल गरी सहयोग गर्न सक्नुहुन्छ ।