Faculty
of Management
Bachelor of Business Studies
(4 Years BBS Programme)
1st Year Curriculum
 |
Curriculum Development centre
Tribhuvan University
Kirtipur, Kathmandu
NEPAL
2013
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.
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.
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 (Arithmetic 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.
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.)
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
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.
· Teaching and
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
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
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
· 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
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.
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.
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
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.
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
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.
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
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.
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
(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
CobbDouglas 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
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: quilibrium 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 (4th 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
MGT 211: Accounting for Financial Analysis
and Planning
BBS 1st 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
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)
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
of
Rs.100 each, Rs.75 called up
|
225000
|
Land
& Building
|
200,000
|
|
10%
Preference Share Capital of Rs.100 each, fully paid up
|
100000
|
Plant
& Machinery
|
240,000
|
|
8%
Debenture
|
200000
|
Inventory
|
190000
|
|
Account
Payable
|
225000
|
Account
Receivable
|
62000
|
|
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
|
85,000
|
|
|
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.
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)
MGT 203: Business Economics – I
BBS 1st 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 Qd = 100-20p and Q = 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.
15. Profit
is reward for innovation. Explain (10)
16. You are given the following data of total
product at different variable factors:
|
Units
of variables 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)
MGT 202: Business Statistics
BBS 1st 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?
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
|
|
No. of Employees
|
50
|
120
|
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
(in Rs.)
|
Annual Dividend (in Rs.)
|
|||||
|
6-8
|
8-10
|
10-12
|
12-14
|
14-16
|
16-18
|
|
|
70-80
|
2
|
1
|
-
|
-
|
-
|
-
|
|
80-90
|
3
|
1
|
-
|
1
|
-
|
-
|
|
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 E.
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.
|
Commodities
|
2010
Price / units
|
Expenditure
|
2011
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
|
MGT 213: Principles of Management
BBS 1st 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)
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)
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)
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)
Business English
BBS 1st 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
· 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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