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PU 4 YEARS BBA

IV Semester Syllabus
SMALL BUSINESS ENTREPRENEURSHIP
Credit Hour: 3 Credits

Area of Study: Core

Objectives
After the completion of this course, the students will gain basic knowledge about the concept
of small business as well as entrepreneurship in Nepalese context and will provide a base for
advanced study in the field.

Unit 1: Introduction L. H. 8
7 Concept of Small Business: Evolution, Meaning, Importance, Classification, Advantages,
Characteristics, Challenges and Opportunities of Small Business
8 Organizational overview of small business: Organizational phases of growth, differences
between large and small business.

Unit 2: Entrepreneurship and Small Business success L. H. 5


9 Entrepreneurs and Entrepreneurship
10 The Characteristics of Small Business Person
11 Measuring Success in Small Business
12 Challenges and Problems in Small Business
13 Reasons for the Failure of Small Business

Unit 3: Strategy and Policy for Small Business L. H. 8


14 Meaning of Strategy and Policy
15 Strategic Planning Process
16 Major kinds of Strategy and Policies
17 Successful Implementation of Strategies
18 Strategic Planning Factors

Unit 4: Business Plan & Decision Making L. H. 6


19 Elements of a Business Plan
20 Business Plan Development
21 Concept and Types of Decision Making
22 Decision Making Process
23 The process of Setting up a Small-Scale Industry
Unit 5: Forming the Business L. H. 8
24 Concept and formation of Sole Proprietorship, Partnership, Limited and Private Limited
Companies and Co-operatives
25 Ways of exploiting business ideas
26 Buying an Existing Business or Franchise: Evaluating Opportunities, Determining Business
Worth
27 Starting a New Business of Franchise: Evaluating Start up Business Opportunities, Merits
and Demerits of Franchises.

Unit 6: Finance for Small Business L. H. 5


28 Concepts of Capital Structure and Working Capital
29 Institutions Assisting Small Business: Advisory bodies, Government Institutions, Corporate
Institutions
30 Institutional Finance for Small Business: Development Banks, Commercial Banks and Rural
Development Banks
31 Problems Faced in Raising Finance

Unit 7: Small Business in Nepal L. H. 8


32 Reasons for Survival of Small Business in Nepal
33 Challenges of Small Business in Nepal
34 Over-coming Existing Problems of Small Business in Nepal
35 Role Played by Department of Industry (HMG) in fostering Small Business in Nepal.
36 Role of FNCCI
37 Industrial Enterprise Act

Suggested Readings

38 Dan Steinhoft and Tohn f. Burgess, 'Small Business Management Fundamentals', Mc


Graw Hill

39 Colin Barrow, 'The Essence of Small Business', PHI, New Delhi


40 Vasant Desai, 'Management of Small Scale Industry', Himalayan Publishing House,
Mumbai

41 Heinz Weihrick, Harold Koontz, 'Management a Global Perspective, Tata Mc Graw Hill
42 Industrial Enterprise Act HMG Press.
PU 4 YEARS BBA
IV Semester Syllabus
BUSINESS ENVIRONMENT
Credit Hour: 3 Credits
Area of Study: Core

Objectives
The course aims to provide the student with the knowledge of different facets of external
business environment that are necessary for the survival of a business firm in the
contemporary business world. It also aims to develop capacity and skill in the students of
analyzing, synthesizing and evaluating these facets and applying them in the formulation of
business policies and strategies, particularly in the context of Nepal.

Unit 1: Introduction L. H. 8
Concept, relationships between business system and its environment. Facets of business
environment, importance. Environmental analysis: process and techniques, relationship
between business environment and strategic management of a business.

Unit 2: Political- Legal Environment L. H. 8


Meaning, impact of political environment on business structure of Nepalese political system.
Political risks: factors, techniques and procedures of analysis, interrelationships between
politics, government and business, main provisions and features of business related
legislations and policies in Nepal.

Unit 3: Social- Cultural Environment L. H. 8


Concept and Components, Impact of socio-cultural Environment to business, Analysis of
components of Nepalese socio-cultural environment: attitudes, values and beliefs, religion,
language, education, social institutions, class structure and business culture.

Unit 4: Social Responsibility of Business L. H. 7


Social responsibility of business: concept, approaches, strategies and areas. Corporate
accountability, Social audit: concept, models and procedure, consumerism.

Unit 5: Technological Environment L. H. 4


Business and Technology, Assessment of Technology policy of HMG/Nepal, Status of industrial
and information technology in Nepal.

Unit 6: Economic Environment L. H. 6


Economic System: types and feature. Dimensions of economy: concept, components and
status.

Unit 7: International and Regional Environment L. H. 7


Concept of LPG (liberation, privatization and globalization) World Trade Organization (WTO):
Concept and its impact on Nepalese economy, Impact of bilateral trade agreements including
Most Favored Nation (MFN) approach in trade. Approach of regional agreements in trade:
SAPTA, SAFTA and BIMSTEC and Nepal.

Suggested Readings:

43 Agrawal, G. R. (2002) Dynamics of Business Environment in Nepal, Kathmandu: M.


K. Publishers and Distributors.

44 Aswathappa, K (1999) Business Environment for Strategic Management, Bombay:


Himalaya Publishing House.

45 Jauch, L. R. and William F. Glueck (1988) Business Policy and Strategic Management,
New Delhi: McGraw-Hill International Edition.

46 Pant, P. R. (2003) Business Environment in Nepal Kathmandu: Buddha Academic,


Publishers and Distributors Pvt. Ltd.

47 Cherunilam, Fracis (1995), Business Environment Bombay: Himalaya Publishing House.


48 Khatiwada, Yuba Raj. (1999) Globalisation, Regional Cooperation and National
Priorities: Nepal's Foreign Policies, Issues and Options. Kathmandu: Institute of
Foreign Affairs.

49 Lohani, M. P. (ed) Social Science in Nepal: Infrastructure and Development.


Kathmandu: Institute of Social Science, T. U.

50 Micheal V. P. (2000) Business Policy and Environment. New Delhi: S. Chand and
Company Ltd.

51 Regmi, Rishikeshab R. (1999) Dimensions of Nepali Society and Culture. Kathmandu:


T. U.

52 Shrestha Ram P. (2001) Legal Environment of Business. Kathmandu: Shukunda


Prakashan

53 Sundaram, A. K. and J. Stewart Black (1997) The International Business


Environment: Text and Cases. New Delhi; Prentice Hall of India
54 Recent Publications of Business Related Journals of International Level. Related
Publications of CBS. HMG/N's
55 Related Plans Policies. Laws and Regulations of HMG/N.
PU 4 YEARS BBA
IV Semester Syllabus
FINANCIAL MANAGEMENT-II
Credit Hour: 3 Credits

Area of Study: Core

Unit 1: Recap of Financial Management L. H. 4


56 Cost of Capital
57 Bond Valuations
58 Common Stock Valuations

Unit 2: Capital Budgeting & Cash Flow Principles L. H. 8


59 Project Classifications
60 Capital Budgeting Decision Rules:
Payback Period, Net Present Value, Internal Rate of Return, Modified Internal Rates of
Returns, PI: Independent and Mutually Exclusive Projects.
61 Relevant Cash Flows and Cash Flow Estimation, Investment, Operating Cash Flows,
Terminal Cash Flows.
62 Using Cash Flows to Evaluate Investment
a. Capital Budgeting and Optimum Replacement Timings
b. Capital Budgeting and Optimum Rationing
c. Capital Budgeting under Inflation
d. Capital Budgeting with Unequal Lives of Proposals
63 Approaches Dealing with Risk: Risk Adjustment Techniques and Capital Budgeting
Refinements.

Unit 3: Short Term Financial Planning & Management L. H. 6


64 Concept of Working Capital, Working Capital Terminology, Concept of Zero Working
Capital, Working Capital Cash Flow Cycle: Operating Cycle & Cash Conversion Cycle.
65 Current Asset Investment Policies: Maturity Matching Approach: Aggressive Approach,
Conservative Approach
66 Current Assets Financing Policies: Aggressive, Moderate, Conservative
67 Choosing the overall Working Capital Policy
68 Sources of Short Term Financing, Features of Short Term Financing, the Cost of Trade
Credit, Short Term Bank Loans, Compensating Balances, Line of Credit, Revolving Credit
Cost of Bank Loans.

Unit 4: Cash & Marketable Securities L. H. 5


69 Cash Management: Motives for Holding Cash; Importance of Forecasting Cash Flow Cash
Budget
70 Cash Flow Synchronization: Float; Concentration Banking & Lock-Box System
71 Setting the Target Cash Balance: Baumol Model; Miller-Orr Model
72 Cash Management Techniques
73 Types of Marketable Securities and Management: Treasury Bills, Commercial Paper, CD
etc.
Unit 5: Receivable Management L. H. 6
74 Purposes of Receivables, Average Collection Period, Average Daily Sales, Average
Investment in Receivable.
75 Aging Schedule, Payment Pattern Approach
76 Credit Policy: Credit Period and Standard, Collection Policy, Cash Discounts, Evaluating
Proposed Changes in Credit Policy

Unit 6: Inventory Management L. H. 4


77 Concept, Need
78 Types and Calculation of Inventory Costs
79 Optimal Ordering Quantity: Economic Ordering Quantity Model
80 Safety Stock, Quantity Discounts and Comparisons with EOQ
81 Inventory Control Systems: Redline Method, Computerized Systems, Just in Time
Systems.

Unit 7: Dividend Policy L. H. 5


82 Dividends & Capital Gains
83 Modigliani & Miller, Gordon & Linter, and Litzenberger & Ramaswamy Theories
84 Establishing a Dividend Policy & Dividend Payment
85 Information Content of Dividends
86 Stock Repurchase, Stock Dividends & Stock Splits

Unit 8: Lease Financing L. H. 5


87 Types of Lease
88 Tax Treatment of Leases
89 Possible Advantages of Leasing
90 Evaluating Financial Leases
91 Cash Flow of a Lease
92 Lease or Buy: Breakeven Lease Payment

Unit 9: Financial Derivatives L. H. 5


93 Types of Derivatives: Commodity & Financial
94 Introduction to Futures
95 Options Types and Markets
96 American & European Options: Payoff on a Call & Put Option

Suggested Readings

97 Gitman, I, Lawrence, Principal of Managerial Finance, Harper Collins Publishers


98 Van Home and Wachowicz, Fundamentals of Financial Management
99 Ross, Westerfield, Jaffe, Corporate Finance
100Copeland & Weston, Financial Theory & Corporate Policy, Addison Wesley
101Pradhan, Financial Management, Buddha Academic Enterprises, Kathmandu, Nepal.
PU 4 YEARS BBA
IV Semester Syllabus
ORGANIZATION BEHAVIOR
Credit Hour: 3 Credits

Area of Study : Core

Objective
The course intends to provide a conceptual framework to understand behavioral aspects of
people in organizational context.

Unit 1: Introduction L. H. 5
Organization Behavior Concept, the Historical Evolution of Organizational Behavior,
Organizational Behavior as Interdisciplinary field, Challenges and Opportunities for
Organizational Behavior, Emerging Trends in Organizational Behavior.

Unit 2: Perception L H. 4
Concept, Perceptual Process, Factors Influencing Perception, Percepti and Individual Decision
Making.

Unit 3: Learning L. H. 4
Concept, Steps in Learning, Models of learning, Principles of Learning, Behavior Modification

Unit 4: Personality L. H. 5
Concept, Personality Traits- Primary source traits and "Big Five" Personality Traits,
Determinants of Personality, Major Personality Attributes Influencing Organizational Behavior,
Matching Personality and jobs.

Unit 5: Motivation L. H. 6
Concept and Process- Theories of Motivation: Need Hierarchy Theory, Dual Factor Theory,
Achievement Motivation Theory, ERG Theory, Expectancy Theory and Equity Theory.

Unit 6: Group in Organization L. H. 5


Concept, Types, Group formation process, Formal and Informal Group, Nature and Significance
of Informal Group, Group Structure- Concept, the Structural Variables: Leadership, Roles,
Status, Norms, size, composition cohesiveness, Group decision making, Issues Relating to
Group Decision Making, Improving Group Decision making.

Unit 7: Leadership L. H. 5
Concept and Nature, Leadership theories: Trait, Behavioral and Situational Theory (Great Man
Theory, Ohio State Studies, University of Michigan Studies and Fiedler's Contingency Theory)

Unit 8: Communication L. H. 4
Concept, Process, Barriers to Effective Communication, Overcoming the Barriers

Unit 9: Conflict Management L. H. 5


Concept, Process, Nature and Types of Inter-Group conflict, Sources of conflict, Approaches to
conflict management- Interpersonal Conflict Management Approach and Structural conflict
management approach.

Unit 10: Organizational Change and Development L. H. 5


Concept of Change, Forces for Change, Resistance to Change, Overcoming Barriers to Change,
Organizational Development Concept, Process and Prerequisites of Organizational
Development.

Suggested Readings:

102Stephen P. Robbins- Organizational Behavior: 9th Edition Prentice Hall of India, New
Delhi

103Joe Kelly- Organizational Behavior: An Existential System Approach (1st Edition


Revised)- Richard D. Irwin Inc. USA, 1974

104Fred Luthans- Organizational Behavior, MCH Book Company, New York, 1989
105Dr. Govind Ram Agrawal- Organizational Behavior in Nepal, M. K. Publishers and
Distributors, Kathmandu.

106Dr. Dev Raj Adhikari- Organizational Behavior- Buddha Academic Enterprises,


Kathmandu.
PU 4 YEARS BBA
IV Semester Syllabus
RESEARCH METHODS
Credit Hour: 3 Credits
Area of Study : Core

Objective
This course helps students
107to understand the fundamental concept of Research Methodology
108to learn how to accomplish the project work and
109to learn how to prepare the term paper and report

Course Contents
Unit 1: Introduction to Research and Project Work L. H. 10
Meaning of Research, Applied and Fundamental Research, Scientific Research Process,
Management Research Methods: Action Research, Evaluation Research, Managerial Research.
Meaning of Project Work, Objectives of Project Work, Methods of Field and Project Work:
Exploratory/Descriptive, Case Study, Feasible Study, Small- Scale Survey.

Unit 2: Proposal Preparation and Submission L. H. 3


Topic Selection, Research Problem, Review of Literature, Statement of Objectives, Format of
Stating Hypothesis, Research Questions, Submitting a Research Proposal.

Unit 3: Research Design L. H. 5


Concept of Research Design, Elements of Research Design, Types of Research Design:
Historical, Descriptive, Developmental, Case Study, Co-relational, Causal- Comparative and
Action Research Design.

Unit 4: Measurement and Sealing L. H. 6


Types of Variables: Dependent, Independent and Intervening Variables, Scales of
Measurement: Nominal, Ordinal, Interval and Ratio Scale, the construction of Attitude and
Social Scales (Likert-Type, Thurstone and Guttman Scaling), Reliability and Validity of
Measurements.

Unit 5: Sampling Process and Data Collection L. H. 12


Sampling and its significance in Research, Types of Sampling, Probability and Non- Probability
Sampling: Stratified, Systematic, Cluster, Multistage, Judgment, Quota, Convenience, and
Sequential sampling, Sampling Error and Non- Sampling Error, Determination of Sample Size
in Estimating Population Mean and Proportion. Primary and Secondary Data, Use of Secondary
Data, Methods of Collecting Primary Data: Interviewing, Questionnaire and Observation.

Unit 6: Testing of Statistical Hypothesis L. H. 6


Statistical Hypothesis, Level of Significance, Difference between Parametric and Non-
Parametric tests. Use of z-Distribution in Hypothesis Testing of Population Mean and
Population Proportion in one-Sample Case.
Unit 7: Writing the Research Report L. H. 6
Purpose of Writing a Report, Contents and Style of Report, Types of Report: Descriptive and
Analytical Report, Presenting Data, Table and Figures in Report, Use of Quotations,
Abbreviations, Rules of Typography (font, size, margin, spacing of paragraph etc)

Suggested Readings:

110Pant, Prem R, Field Work Assignment and Report Writing


111Kerlinger, Fred N, Foundations of Behavioral Research
112Howard K. Wolf, P. R. Pant, Social Science Research and Thesis Writing 2nd Edition,
Ghosh B. N. Scientific Method and Social Research.
PU 4 YEARS BBA
IV Semester Syllabus
MANAGEMENT ACCOUNTING
Credit Hour: 3 Credits

Area of Study: Core

Unit 1: Introduction L. H. 4
113Nature, Scope, Objectives and Principles of Management Accounting
114Relationship between Financial Accounting and Management Accounting
115Relationship between Cost Accounting and Management Accounting
116Advantages and Limitations of Management Accounting

Unit 2: Income Recognition, Measurements and Reporting L. H. 6


117Absorption Costing: Concept, Methods and Limitations
118Variable Costing: Concept Methods, Pros and Cons
119Causes of Differences in Net Income under Two Methods

Unit 3: Cost Volume- Profit analysis L. H. 8


120Introduction and Assumptions of CVP Analysis
121Application of Cost-Volume Profit Analysis
122Contribution Margin and Equation Approach to BEP
123Safety Margin & Graphical Approach to BEP
124Break Even Application and Cash Break Even Point
125Step-Fixed Cost and BEP of the Multi Products Firm

Unit 4: Decision Regarding Alternative Choices L. H. 6


126Introduction, Tactical Decision Making process
127Types of Decision: Make of Buy, Special Order, Drop or Continue Sell or Further Process.

Unit 5: Capital Budgeting Decisions L. H. 10


128Introduction and procedures of Capital Budgeting
129Calculation of Cash Flow Stream
130Calculation of Differential Incremental Net Cash Flow Stream
131Calculation of Net Cash Outlay
132Calculation of Depreciation and CFAT
133Techniques for Evaluating Investment Proposals
Pay Back Period, Average Accounting Rate of Nature
Net Present Value Method, Internal Rate of Return
Unit 6: Budgets for Planning L. H. 8
134Meaning of Budgeting and Budget, Purpose, Advantages and Limitations
135Functional Classification of Budgets and their Preparation: Sales Budget, Production
Budget, Purchase Budget, Production Cost Budget, Cash Budget.
Unit 7: Responsibility Accounting L. H. 6
136Concept of Responsibility Accounting
137Responsibility Centers: Cost Center, Revenue Center, Profit Center, Investment Center
138Process of Responsibility Accounting
139Role of Responsibility Accounting
140New Concepts in Responsibility Accounting

Suggested Readings:

141Horngren CT: Introduction to Management Accounting


142Anthony and Reece: Management Accounting
143Ray H. Garison: Managerial Accounting, Concept for Planning, Control & Decision
Making 6th Edition Irwin, Boston

144Khan, MY and Jain PK: Management Accounting


145Shing, Yamesh Man: Ojha Khagendra & Acharya Chiranjibi Cost & Management
Accounting

146Dr. Gupta S. P. Management Accounting


147Lynch & Williamson: Accounting for Management

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