## BBA/BBA-BI/BBA-TT First Semester|Pokhara University

Course Objectives

The purpose of this course is to provide basic knowledge of algebra, equations and functions for business applications. The course also attempts to impart the knowledge of mathematics of finance, systems of linear equations and matrices to handle various problems related to business and economics.

Course Description

This course starts with basic topics of algebra. Unit I and II cover sets and real numbers, linear equations and functions and their applications. Unit III is concerned with quadratic and other special equations and functions. The exponential and logarithmic equations and functions will be covered in Unit IV.  Unit V is devoted exclusively to matrix and determinant whereas Unit VI is devoted to mathematics of finance.

Course Outcomes

By the end of this course, students should be able to:

• understand basic algebraic skills and their applications;
• apply different set operations to solve the related problems;
• express and solve business related problems by using equations and inequalities;
• understand the concept of function and visualize the graphs of various types of functions;
• understand the time value of money and solve the problems related to appreciation, depreciation, annuities;
• apply matrix operations to solve the problems related to business and economics.

Course Contents

Unit I: Algebraic Concepts                                                                                                                           10 hours

Integral Exponents, Radicals and Rational Exponents, Operations with Algebraic Expressions, Factoring, Algebraic Fractions, Permutation and combination, Sets, Real Numbers.

Unit II: Linear Equations and Functions                                                                                 8 hours

Linear Equations and Inequalities in One Variable, Functions, Linear Functions, Graphs and Graphing Utilities, Graphical Solutions of Equations, Solutions of Systems of Linear Equations (up to Three Equations in Three Variables), Applications of Functions in Business and Economics (Total Cost, Total Revenue, and Profit; Break-Even Analysis; Supply, Demand, and Market Equilibrium).

Unit III: Quadratic and Other Special Equations and Functions                   6 hours

Quadratic Equations (Factoring Methods, the Quadratic Formula), Quadratic Inequalities, Quadratic Functions: Parabolas, Business Applications of Quadratic Functions (Supply, Demand, and Market Equilibrium; Break-Even Points and Maximization), Special Functions and Their Graphs, Polynomial and Rational Functions, Piecewise Defined Functions, Modeling; Fitting Curves to Data with Graphing Utilities.

Unit IV: Exponential and Logarithmic Equations and Functions                  6 hours

Exponential Functions, Modeling with Exponential Functions, Logarithmic Functions and Their Properties (Logarithmic Functions and Graphs, Properties of Logarithms, Change of Base), Modeling with Logarithmic Functions, Solution of Exponential Equations, Applications of Exponential and Logarithmic Functions (Growth and Decay, Economic and Management Applications, Gompertz Curves and Logistic Functions).

Unit V: Matrices and Determinant                                                                                                           8 hours

Matrices, Matrix operations, Matrix equations, Determinant, Inverse of a Matrix, Cramer’s Rule, Leontief Input-Output Models.

Unit VI: Mathematics of Finance                                                                                                              10 hours

Simple Interest (Simple Interest, Arithmetic Sequences), Compound Interest (Compound Interest, Geometric Sequences), Future Value of Annuities (Ordinary Annuities, Annuities Due), Present Values of Annuities (Ordinary Annuities, Annuities Due, Deferred Annuities), Loans and Amortization (Unpaid Balance of a Loan).

Basic Text

Harshbarger, R. J., & Reynolds, J. J. Mathematical Applications for the Management, Life, and Social Sciences. USA: Brooks Cole.

References

Budnick, F. S. Applied Mathematics for Business Economics and the Social Sciences. New Delhi: Tata McGraw-Hill.

Shrestha, K. K., & Thagurathi, R. K. Applied Mathematics. Kathmandu: Buddha Academic Enterprises.

# SOC 101 |Fundamentals of Sociology|Syllabus

Sociology is the study of social behavior or society, including its origins, development, organization, networks, and institutions. It is a social science that uses various methods of empirical investigation and critical analysis to develop a body of knowledge about social order, disorder, and change.

Course Objectives

The course aims to provide students with basic sociological concepts that will help students understand various ideas on society, culture, group, organizations, etc.  By knowing all these concepts, students’ knowledge on organization, business and management will be enhanced and such that they will be able to apply their enriched knowledge in their future career and endeavor.

Course Description

This course presents basic ideas and foundations of sociology through an argument of various sociological variables, terms, terminology and subject matter. The course includes, besides an introduction to sociology, basic sociological ideas like society, culture, norms, values group. It comprises of social institution like religion, family, and others, which help students understand more about existing social structure. More importantly, course has tried to explain the basic sociological theories, social change and some emerging social perception, understanding on sexuality, crime and deviance. Moreover, Max Weber’s theory of bureaucracy, group and group behavior, sociology theories of organization are not less important to include in the course, since they will entail a nexus between sociology and management and basic sociological tenet.

Course Outcomes

By the completion of this course, the students should be able to:

• know the basic ideas on the emergence of sociology, methods of study, subject matter  and nature of sociology;
• exhibit the understanding on the relationship of sociology with other social sciences and business-management;
• express the knowledge on foundations of sociology like society, culture, group, norms, values, etc., along with ideas on sexuality, crime, etc;
• analyze various social institutions like family, economic institutions, religion;
• understand and evaluate basic sociological theories and it connotation to management;
• can discuss social stratification to view how societies are divided into different groups on the basis of power, prestige and property and create inequality;
• evaluate the ideas of social change and socialization.

Course Contents

Unit I: Introduction to sociology                                                                                6 hours

Meaning of sociology; nature of sociology; subject matter of sociology; emergence of sociology and methods of sociology along with brief description on the contribution of founders of sociology; Relationship of sociology with economics, psychology, political science and business-management.

Unit II: Theoretical perspective in sociology                                                  8 hours

What is perspective?

Functionalism: Meaning, context, basic tenets or key assumptions:  Functionalism of Emile Durkheim and Talcott Parsons (Basic ideas with criticism).

Interactionism: Meaning, context, basic tenets or key assumptions : Interactionism of George Herbert Mead and Herbert Blumer (Basic ideas and criticism).

Conflict theory: Meaning, context, basic tenets or key assumptions: Conflict theory of Karl Marx and Max Weber (basic ideas and criticism).

Post modernism: meaning, context, basic tenets or key assumptions: Post Modernism of Fredric Jameson and Jean Baudrillard (basic ideas and criticism).

Unit III: The foundations of society                                                              14 hours

Society: Meaning, Definition, nature and types (Industrial and pre-industrial).

Culture: Meaning, definition, features and functions; types (material and non-material); sub-culture (youth, ethnic and age sub culture vis-a-vis society and organization, e.g. Consumer behavior, organizational culture)

Norms, values, status and role: meaning, definition and types; linkage to business and management

Socialization:  Meaning, definition and function of socialization; agents of socialization; types of socialization (primary and secondary socialization); theories of primary socialization; personality and socialization

Group and organization:  Group- meaning, definition and features; types (various types with focusing on primary and secondary groups). Organization- meaning, definition (view from founding fathers of sociology); formal and informal organization; Max Weber’s Bureaucracy; sociology of organization; work and leisure; group dynamics; dynamics of social capital

Sexuality: understanding sexuality; sexual issues (pornography, teen pregnancy, prostitution and sexual violence, sexual abuse)

Crime and deviance: Meaning, definition and difference between them

Conformity and sanction: meaning and definition

Unit IV:  Social stratification                                                                         7 hours

Meaning, definition and features; Functional and conflict approach to social stratification; Stratification and inequality; Class, caste, ethnicity and gender as various aspects of social stratification- Meaning, definition, features and Nepalese context.

Unit V: Social Institution                                                                                           7 hours

Meaning, definition ,features, function and types (as required by subject matter):  family, marriage, polity, economic institution, religion ( along with dysfunction), educational institution; Conflict and functional approach to religion and education; Nepalese context.

Unit VI: Social change                                                                                               6 hours

Meaning, definition and features; Factors of social change; Conflict approach to social change; Application and experiences in Nepalese society.

Basic Text

Horton, P. B., & Haunt, C. L. Sociology.  New Delhi: Tata McGraw Hill.

References

Bhandari, U. et al. Sociology for Management. Kathmandu: Buddha Academic Enterprises.

Abraham, M. F. Contemporary Sociology: an introduction to concepts and theories. New Delhi: Oxford University Press.

Abraham, M. F. Modern Sociological Theory: An Introduction. New Delhi: Oxford University Press.

Etzioni, A. ModernOrganization. New Delhi: Prentice Hall of India. Pvt. Ltd.

Haralombos, M., & Heald, R. M. Society: Themes and Perspective. New Delhi: Oxford University Press.

Inkeles, A. What is Sociology?  An Introduction to Discipline and Profession. New Delhi: Prentice Hall of India Pvt. Ltd.

Macionis, J. J. Sociology. New Delhi: Dorling Kindersley (India) Pvt. Ltd.

Ritzer, G. Modern Sociological Theory. USA: McGraw-Hill Companies, Inc.

Solomon, M. R. Consumer Behaviour: Buying, Having and Being (8th ed.). New Delhi: PHI Learning Pvt. Ltd.

Turner, J. H. The Structure of Sociological Theory. Jaipur: Rawat publication.

# Introductory Macroeconomics | Syllabus

Macroeconomics is a branch of economics dealing with the performance, structure, behavior, and decision-making of an economy as a whole, rather than individual markets.

Course Objectives

This course is designed to reinforce and expand students’ understanding of the basic macroeconomic theory. It aims to provide students with an introductory-level treatment of economic theory with emphasis on the technique beside the results. Besides, it helps the students to master the basic macroeconomic tools used by the prominent economists in practice, and makes them able to apply these tools in a variety of contexts to set up and solve macroeconomic problems.

Course Description

The first two units of this course examine the two fundamental macroeconomic topics, viz. national income & employment. Then the course focuses on various macroeconomic theories, viz. consumption, saving and investment functions and macroeconomic equilibrium as well as macroeconomic issues and policies viz. inflation, trade cycle and fiscal monetary policies. The major concentrations of this course are: national income and employment, consumption, saving and investment, aggregate demand and aggregate supply, determinations of macroeconomic and general equilibrium of an economy.

Course Outcomes

By the end of this course, students should be able to:

• explain basic macroeconomic terminology (as e.g. national income, aggregate demand, aggregate supply, trade cycle, inflation etc.) in a comprehensive and intuitive way;
• describe and justify the main assumptions behind simple macroeconomic models as e.g. the aggregate demand and aggregate supply model, saving investment equality model, etc;
• illustrate diagrammatically these models and perform policy experiments;
• derive numerically macroeconomic instruments and learn how to use them in practice (e.g. national income, multiplier, inflation etc.);
• solve algebraically simple macroeconomic models in order to determine the equilibrium economic variables, and reflect on the solutions with a critical mind;
• use economic intuition to explain topical policy issues (e.g. fiscal policy, monetary policy and fiscal-monetary mix).

Course Contents

Unit I: Nature and Scope of Macroeconomics                                                           4 hours

Meaning and Concept of macroeconomics; Basic issues in macroeconomics: unemployment, inflation, business cycles, and economic growth; Scope and importance of macroeconomics; Distinction and interdependence between microeconomics and macroeconomics.

Unit II: National Income: Concept and Measurement                                               10 hours

Circular Flow of Income and Expenditure: two, three and four sector economy, Meaning, definitions and various concept of National income, Methods of computing/measuring National income, Difficulties in the measurement of National income, Importance of National income analysis.

Unit III: Theories of Employment                                                                              5 hours

Classical theory of employment and output, Summary of the classical model (including Say’s law and Quantity theory of money), Principle of Effective Demand: Aggregate demand price, Aggregate supply price, Determination of effective demand, Importance of effective demand, Repudiation of Say’s law and Full Employment Theory.

Unit IV: Consumption Function, Saving Function and Investment Functions          7 hours

Meaning of consumption function, Keynes’s psychological law of consumption, Concept of MPC and APC, Determinants of the consumption function, Measures to raise the propensity to consume, Saving function, Meaning of capital and investment, Types of investment, Determinants of investment, Marginal Efficiency of Capital (MEC), Marginal Efficiency of Investment (MEI); Relation between MEC and the MEI.

Unit V: Macro-Economic Equilibrium                                                                        12 hours

Meaning and concepts goods market, Determination of equilibrium level of income in two-, three- and four- sector economy (Goods market equilibrium) with aggregate expenditure and aggregate output, Equilibrium with saving and investment, Concept of multiplier, Determination of multiplier in two-, three- and four-sector economy, Leakages of multiplier, Importance of multiplier. IS and LM Function: General Equilibrium of Product and Money Markets, The product (goods) market, Deriving the IS Curve, The money market, Deriving the LM Curve, Shift in the IS and LM functions, Changes in general equilibrium, Simultaneous shift in the IS and LM function, Derivation of aggregate demand curve (AD), Derivation of aggregate supply curve (AS), Equilibrium with AD-AS, change in macroeconomic equilibrium with shift in AD and AS.

Unit VI: Macro-Economic Phenomenon and Policies                                                10 hours

Inflation: Meaning and measures of inflation, inflationary gap, Causes of inflation, Effects of Inflation, The Phillips curve: The short-run relationship between unemployment and inflation, Business Cycles: Meaning of business cycles (economic fluctuations), Phases of a typical business cycle: Recovery; prosperity; recession, and depression, Counter cyclical measures, Fiscal and Monetary Policies: Objectives, tools and policy measures in developing countries.

Basic Texts

Mankiw, N. G. Macroeconomics. Dryden Press, Harcourt Brace College Publishers. (Indian Edition)

Samuelson, P. A. Macroeconomics.  New Delhi: Tata McGraw Hill.

References

Donbush, R., Fisher, S. & Startz, R. Macroeconomics, New Delhi: Tata McGraw Hill.

Salvatore, D. Macroeconomics. New Delhi: Oxford University Press.

Jhingan, M. L. Macroeconomics. New Delhi: Vrinda Publications.

Dwivedi,  D. N. Macroeconomics: Theory and Policy . New Delhi: Tata McGraw   Hill

# FIN 131 Essentials of Finance

Finance is the science that describes the management, creation and study of money, banking, credit, investments, assets and liabilities

Course Objectives

This course aims to provide students with an understanding of fundamental concepts of business finance.  It will lay the foundation in students for their specialization in finance and equip them adequately to undertake financial analysis and decisions.

Course Description

The course provides students opportunity to understand fundamental concepts of business finance and their application in financial decisions in business. This course focuses on the fundamentals of business finance, especially, introduction to finance, financial statement analysis, financial environment, fundamentals of risk and return, time value of money, cost of capital, bond valuation, stock valuation, and investment decision. Through lectures, readings and case studies students learn essentials of business finance and acquire skills for financial decision making.

Course Outcomes

By the end of this course, students should be able to:understand fundamental nature of business finance;  understand the financial environment and its implication in financial decisions;interpret the financial statements and carry out financial analysis of a corporation;understand the concept of risk and return, and measure them for individual assets and portfolio of assets;understand the concept of time value of money, gain the skill of computation, and apply them in solving business problems involving time value of money;compute yields on securities and value them;conceptualize component cost, overall cost and marginal cost of capital, and gain the skill on the calculation of these costs; andunderstand the basics of investment decision and gain the fundamental skills of making investment decision.

## Course Contents

Unit 1: Introduction                                                                                                    4 hours

Meaning of finance; Basic areas of finance; Finance   functions; Finance in the organization structure of a firm; Forms of business organizations; The goals of financial management; Relationship with other functional departments; Career in finance.

Unit 2: The Financial Environment: Markets, Institutions, Interest Rates and Taxes

5 hours

Financial markets: concept and types; Financial institutions: concept, role in funds transfer, and types; Interest rates:  level of interest rate, determinants of market interest rates, the term structure of interest rate and yield curve; Taxes: corporate tax, marginal tax and average tax.

Unit 3: Financial Statement Analysis                                                             6 hours

Financial statements: balance sheet, income statement and cash flows statement; Modifying financial data for managerial decisions: net cash flows, operating assets and operating capital, net operating profit, free cash flows, market value added and economic value added; Financial analysis: types of ratios, Du-Pont identity, use and limitation of ratio analysis; Common-size financial statements.

Unit 4: Risk and Return                                                                                              6 hours

Concept and measurement of return: rupee return, percentage return, average return, expected of return, required rate of return, nominal and real rate of return; Concept and measurement of risk: concept, types and measures of risk; Portfolio risk and return: concept of portfolio, portfolio risk and portfolio return, calculation of portfolio risk and return; Capital assets pricing model: estimation of required rate of return, the security market line.

Unit 5: Time Value of Money                                                                         5 hours

Future value and compounding: single period and multiple period, compound interest; Present value and discounting: single period and multiple period; Present value versus future value;  Determining the discount rate; Finding the number of periods; Future value and present values of multiple cash flows; Present value for annuity; Annuity payments; Finding the number of payments; Finding the rate; Future value for annuity; Annuities due;  Perpetuities: present value of perpetuity; The compounding rates: the effect of compounding periods; Effective annual rate and annual percentage rate; Amortization of loan.

Unit 6: Bond and Stock Valuation                                                                             8 hours

Concept and features of bond; Bond valuation: perpetual bond, zero coupon bond, coupon bond with a finite maturity, bond valuation with semi-annual interest; Discount and premium bond; and Bond yields: rate of return, current yield and capital gain yield, yield to maturity, Yield on call.

Features of common stock; Cash flows from common stock; Stock valuation for definite holding period; Valuation of stock for indefinite holding period: zero growth, constant growth and non-constant growth; Features of preferred stock; Valuation of preferred stock.

Unit 7: Cost of Capital                                                                                               4 hours

Concept and uses of cost of capital; Cost of equity: the dividend growth model approach, the SML approach; Cost of debt and preferred stock; the weighted average cost of capital: the capital structure weight; and marginal cost of capital.

Unit 8: Capital Investment Decisions                                                             10 hours

Concept of investment decisions; Generating investment project proposal; Process of capital budgeting decision; Classification of capital projects; Project cash flows: relevant cash flows, the stand-alone principle; Incremental cash flows: sunk cost, opportunity cost, net working capital, financing costs and other issues; Investment criteria: net present value, the payback rules, discounted payback period, the average accounting rate of return, the internal rate of return, and profitability Index.

Basic Texts

Ross, S. A., Westerfield, R. W., & Jordan, B. D. (2012). Fundamentals of Corporate Finance (9th ed). New Delhi: Tata McGraw-Hill.

Brigham, E. F., & Ehrhardt, M. C. (2008). Financial Management: Theory and Practice (12th ed). Delhi: Clengage Learning.

References

Brealey, R.A., Myers S.C., Alen, F., & Mohanty, P. (2012). Principles of Corporate Finance (10th ed). New Delhi:  McGraw-Hill Education (India).

Van Horne, J. C., & Wachowicz, J. R. (2009). Fundamentals of Financial Management, (13th ed). New Delhi: PHI Learning.

Paudel, R. B., Baral, K. J., Gautam, R. R. Rana, S. B. & Dahal K. B. (2013). Fundamentals of Financial Management. (3rd ed) Kathmandu: Asmita Book Publishers and Distributors.

Pradhan, R. S. (2014). Financial Management. (5th ed) Kathmandu: Buddha Education Publishers.

# Syllabus of Financial Accounting II ,Pokhara University

## Course Objectives

This course aims to equip students with the knowledge and skills in accounting, reporting and analyzing different items of assets, liabilities and owners’ equities. Specifically, it aims to acquaint students with the processing and reporting of major components of financial statements along with their analysis.

## Course Description

This course discusses the accounting system and disclosure of major components of financial statements. Basically, it deals with recording, valuating and presenting inventory; recording, reporting and analyzing current liabilities; long term liabilities; property, plant and equipment; shareholders’ equities; and analysis of financial statements.

## Course Outcomes

By the end of this course, students will be able to:

• record, account, valuate and present the inventories and the cost of goods sold;
• record, report and analyze account receivables and bills receivables;
• record, report and analyze current and non-current assets and liabilities;
• record, report and analyze property, plant and equipment;
• record, report and analyze owners’ equity and dividends;
• analyze financial statements using different tools.

## Course Contents

### Unit I: Inventories and Cost of Goods Sold                                                            7 hours

The nature of inventory; cost of goods sold model; perpetual and periodic inventory accounting system, inventory valuation and income measurement; inventory costing methods: FIFO, Weighted average & Specific identification; choice of a method; methods of inventory estimation; effect of inventory valuation method on the cost of goods sold; disclosure in the financial statements; Ratios relating to inventory management.

### Unit II: Receivables                                                                                                   7 hours

Accounts receivables: accounts receivable & notes receivables; recognizing accounts receivables, valuation of accounts receivables, methods of accounting for doubtful and uncollectible debt, balance sheet presentation.

Notes receivables: interest bearing notes, non-interest bearing notes, presentation of the notes receivable and related aspects in the financial statements; Ratios relating to account receivables.

Unit III: Property, Plant and Equipment                                                               7 hours

Nature of operating assets (property, plant and equipment); acquisition costs of operating assets; concepts of capital and revenue expenditure; the capitalization process; depreciation: concepts, methods and accounting (straight line method, diminishing balance method, double declining balance method and units of production method), comparison of depreciation methods, disposal of assets and accounting for gains and loses; disclosure in the financial statements; Ratios relating to property, plant and equipment.

Unit IV: Current Liabilities                                                                          3 hours

Accounts payable; notes payable, tax payable, current portion of long term liabilities, contingent liabilities and other current liabilities; accounting procedures and balance sheet presentation; Ratios relating to current liabilities.

Unit V: Non-current Liabilities                                                                                7 hours

Bonds payable: issuance of bonds, characteristics of bonds, factors affecting bond price, premium or discount on issuance of bonds, amortization of bond premium or discount, redemption of bonds at and before maturity, disclosure in financial statements. Leases: operating and financial lease; Balance sheet presentation; Ratios relating to non-current liabilities.

Unit VI:

Stockholders’ Equity and Dividends                                                        7 hours

Components of the stockholders’ equity section of the balance sheet; types of stocks: common and preferred, types of preferred stocks, issuance of stock, stock issued for cash and non-cash consideration and on a subscription basis, retirement of preferred stocks; accounting for treasury stock: purchase and sale, presentation in the financial statements; dividends: meaning and types of dividend-cash dividend, cash dividend for ordinary stock and preferred stock; stock dividend and stock split, disclosure in financial statements; Ratios relating to stockholders’ equity and dividend.

Unit VII: Financial

Statement Analysis                                                                   7 hours

Recap of financial statements, techniques of financial statements analysis, comparative analysis: vertical and horizontal; ratio analysis: liquidity, solvency, profitability and assets management ratios; use of ratios by investors (existing & prospective) and lenders for their decision. Basic Text Porter, G. A., & Norton, C. L. Financial Accounting: The Impact on Decision Makers. USA: The Dryden Press. References

1. Hermanson, H. R. and Edwards, D. J. Financial Accounting:  A Business Perspective. USA: Von Hoffmann Press.
2. Kimmel, P. D., Weygandt, J. J., &Kieso, D. E. Financial Accounting. New Delhi: Wiley India Pvt. Ltd.
1. Narayanswamy, R. Financial Accounting: A Managerial Perspective. New Delhi: Prentice Hall of India.
1. Koirala, M. P., Acharya, C., Sharma, L. P. B., Sharma, N., &Gautam, C. M. Financial Accounting. Kathmandu: Buddha Academic Enterprises.
2. Nepal Accounting Standards (NASs)
3. International Accounting Standards (IASs) / International Financial Reporting Standards (IFRSs)

# Syllabus of General Psychology, BBA Second Semester,BBA-BI First semester

## Course Objectives

The objective of this course is to familiarize students with the basic psychological concepts and processes to understand human mind and behavior in relation to self and others. Specifically, it provides a basic understanding of psychological science of human nature.  It familiarizes students on how biology, cognition and action influence the human behavior and personality of the individual. It helps to acquire the knowledge of different psychological processes and their effect on human cognition and behavior. Finally, it develops an understanding of how human behavior can be understood, shape, and applied in individual and group/social level.

## Course Description

This course surveys the major concept, theories, and processes of basic psychology. It addresses the core psychological process as well as their importance on individual and social setting.

## Course Outcomes

By the end of this course, students should be able to:

• Know basic concepts of human psychology and the core processes related to psychology;
• Have an idea of the major theories that explain human behavior and cognitive processes;
• Use psychological knowledge to describe and explain human behavior in personal and social settings;
• Apply human psychology in understanding and explaining individual and social level of behavior.

## Course Contents

Unit I: Introduction to Psychology as a science of Mind and Behavior                         5 hours

Nature, modern history, of Psychology, common sense and psychology, similarities and differences with other social sciences; Perspectives of psychology (Biological perspective, cognitive perspective, behavioral perspective, Psychodynamic and humanistic perspective, Socio-cultural perspective and evolutionary perspective); Scientific method and psychological research

Unit II: Biological Basis of Behavior                                                                                 5 hours

Importance of Biology in psychological understanding of behavior, Neurons, nervous system, structure and functions of central nervous system,  Endocrine system and its importance.

Unit III: Sensation and Perception                                                                                  10 hours

Sensation: Meaning, importance, sensory threshold, habituation and adaptation; Types of sensory experiences, structure and functions of Visual and auditory sensation, Perception: definition and characteristics; Perceptual processes (Pathways in Brain and top-down and bottom-up processing), subliminal and extrasensory perception, Theoretical explanation of perceptual organization (Gestalt principles), Perceptual ambiguity and distortion. Social cognition and behavior: process of social cognition, attitude, social influence, prejudice and discrimination.

Unit IV: Learning and Memory                                                                                         9 hours

Learning:Nature of learning (Behavioral vs. cognitive, instinct, and complex forms of learning) Classical condition learning and its application; Operant conditioning learning and behavior modification and shaping, Cognitive learning (cognitive map, insight and observational learning).Memory: Memory phenomenon and basic processes (encoding, storage and retrieval), Models of memory; Parallel Distributed Processing Model and Information Processing Model, Retrieval (cues, recall, recognition, reconstruction, and automatic encoding); Forgetting: nature and causes of forgetting, memory and the brain, amnesia and false memories.

Unit V: Cognition (Thinking and Intelligence)                                                                  7 hours

Thinking: Definition and nature, component of thought (mental images, concepts, prototypes) and reasoning, thought and brain; Problem solving and decision making (preparation, production and judgment): obstacles in problem solving thinking and decision making; Creativity;  Intelligence: nature, types, and determinants of intelligence, Intelligence tests and concept of IQ. Individual differences in intelligence.

Unit VI: Motivation, Emotion and Stress                                                                           7 hours

Motivation:Nature and characteristics of motivation, Instinct, drive-reduction approach, arousal approach, incentive approach of motivation, cognitive approach to motivation; Physiological need and motivations (Hunger and sex), Socio-psychological motivation (need for achievement and power); Emotion: nature and types and functions of emotion; James-Lange, Cannon-Bard, and Schachter-Singer theories of emotion. Emotion and Health; Stress: stressor and the cost of stress, general adaptation syndrome model, psychoneuroimmunology of stress; Coping stress, style and learned helplessness,  social support;

Unit VII: Personality                                                                                                            5 hours

Nature and determinants of personality, Theories of personality: Freud’s theory;Trait theory (Allport and Cattel’ theory); Big five personality traits, evaluation; Bandura’s social cognitivetheory, evaluation; Humanistic approach; Measurement of Personality; Self-report, Projective tests, Behavioral assessment.

Basic Texts

1. Feldman, R. S. Understanding Psychology). New Delhi: Tata McGrawHill.
2. Ciccarelli, S. K., & Meyer, C. E. Psychology. New Delhi: Pearson Education.

References

1. Zimbardo, P. G., Johnson, R. L., & McCann, V. Psychology: Core concepts. USA: Pearson Education.
2. Lahey, B.Psychology. New Delhi.
3. Passer, M. W., & Smith, R. E. Psychology: The Science of Mind and Behavior. New York: McGrawHill.

# Syllabus of Introductory Microeconomics

## Course Objectives

This course is designed to reinforce and expand students’ understanding of the basic microeconomic theory. It aims to provide students with an introductory-level treatment of economic theory with emphasis on the technique besides the results. Besides, it helps the students to master the basic tools used by the prominent economists, and makes them able to apply these tools in a variety of contexts to set up and solve economic problems.

## Course Description

The first three units of this course examine the two fundamental microeconomic topics, viz. the introduction to microeconomics, consumer theory and producer theory. Then the course focuses on market competition with the introduction of monopoly, oligopolistic and monopolistic competition. The major concentrations of this course are: supply and demand, consumer demand theory: preferences and choice, rationality assumptions, and budgetary constraints, producer theory: production and costs functions, market structure: perfect competition, monopoly, monopolistic competition, and oligopoly and distribution theory.

## Course Outcomes

By the end of this course, students should be able to:

• explain basic economic terminology (as e.g. opportunity costs, marginal utility, consumer’s equilibrium etc) in a comprehensive and intuitive way;
• describe and justify the main assumptions behind simple economic models as e.g. the demand and supply model, the perfect competition model, the monopoly model, etc;
• illustrate diagrammatically these models and perform policy experiments (e.g. introducing taxes);
• derive numerically economic instruments and learn how to use them in practice (e.g. price elasticity, optimum commodity purchase, profit maximization, Lerner’s index etc.);
• solve algebraically simple microeconomic models in order to determine the equilibrium economic variables, and reflect on the solutions with a critical mind;

## Course Contents

Unit I: Introduction to Microeconomics                                                                  6 hours

Introduction to Economic Theory: Problem of Scarcity, Introduction to Microeconomics and Macroeconomics, Function of Microeconomic Theory, Comparative Statics and Dynamics, Positive and Normative Economics, and Fundamental Principles of Economics.

Unit II: Theory of Consumer Behavior                                                                  10 hours

Meaning and Concept of Demand, Meaning and Concept of Supply, Law of Demand and Supply, Shifts in Demand and Supply,  Price Elasticity of Demand, Income Elasticity, Cross Price Elasticity and Price Elasticity of Supply, Determinants of Elasticity, Uses and Importance of Elasticity. Cardinal Approach of Utility, Consumer Equilibrium, Ordinal Approach of Utility, Indifference Curve, Marginal Rate of Substitution, Budget Line, Consumer’s  Equilibrium, Application of Ordinal Analysis- Separation of Substitution and Income Effect from Price Effect for Normal, Inferior and Giffen Good.

Unit III: Production and Cost                                                                                  8 hours

Short Run and Long Run Production Functions: Law of Variable Proportions, Law of Returns; Optimal Input Combination; Classification of Costs; Short Run and Long Run Cost Curves and Interrelationships. Economies of Scale: Internal and External. Revenue Curves: Optimum Size of the Firm, Factors Affecting the Optimum Size.

Unit IV: Market Structures and Pricing                                                                 8 hours

Equilibrium of the Firm and Industry: Perfect Competition, Monopoly, Monopolistic Competition, Monopoly Power, Discriminating Monopoly, Aspects of Non‐price Competition; Meaning of an Oligopolistic Behavior.

Unit V: Theory of Distribution                                                                                8 hours

Input Price and Employment under Perfect Competition and Imperfect Competition.Demand and Supply Curve of a Firm for an Input.Input Pricing under Bilateral Monopoly.Concepts of Wage Differential, Minimum Wage and Brain Drain.

###### Basic Texts
1. Mankiw, N. G. Principles of Microeconomics, Dryden Press, Harcourt Brace College Publishers.
2. Salvatore, D. Theory and Problems of Microeconomics Theory, Schaum’s Outline Series. New Delhi: Tata
###### References
1. Salvatore, D. Principles of Microeconomics. New Delhi: Oxford University Press.
2. Koutsoyiannis, A. Modern Microeconomics. London: Macmillan Education Ltd.
3. Dwivedi, D. N. Principles of Microeconomics. New Delhi: Pearson Education.
4. Cowell, F. A. Microeconomics Principles and Analysis. New Delhi: Oxford University Press.
5. Watson, D. S. & Getz, M. Price Theory and its Uses.New Delhi: AITBS Publishers and Distributors.

# Syllabus of English I for BBA,BBA-TT,BBA-BI,BBA-TT First semester

ENG 101 English I

Course Description

This course comprises all aspects of the English language including speaking, pronunciation, listening, reading and writing. The focus is on improving the students to communicate clearly and effectively. The syllabus for the lessons is based on the course books, but the teacher will also use lots of other materials, including suggestions from students so the content of the class can be more useful and interesting. Students are expected to participate as much as possible, but they will work individually, in pairs and groups as well as the whole class. The teacher will correct their spoken and written errors so that they become more accurate and they will progress quickly.

General Course Objectives

The general objectives of the course will be to enable students to

• extend their vocabulary
• increase their fluency
• become more accurate
• communicate in English more easily
• understand more of the world around them

Specific Course Objectives

The specific objectives of the course will be to enable students to

• understand and use basic everyday phrases
• interact with a co-operative partner
• acquire a basic repertoire of words and phrases
• demonstrate limited grammatical control
• mange short utterances
• understand sentences and frequently used expressions related to immediately relevant areas
• communicate in simple and routine tasks
• describe in simple terms aspects of their background, immediate environment and matters of personal interest
• use basic sentence patterns
• use simple structures correctly
• read and write on general topics on different themes

Course Content Areas

The content will include a selection of rich interdisciplinary texts of general academic interest and business texts of various genres. The key areas are as follows: personal identification; house and home, environment; daily life; free time, entertainment; weather; travel; relations with other people; health and body care; education; shopping; food and drink; services; places; cultures; science; environment; language; ancient tales, animals, television, cross-cultural bridges, anthropology, and literature.

Teaching Methods

The suggested teaching method is an eclectic mix of lectures, demonstrations, presentations, activities, and seminars. The specific methods for specific units are as suggested for teachers in the course books. Question models will be developed during the teacher orientation program and made available to the campuses.

Basic Texts

1. Grant, D., Hughes, J., & Turner, R. Business Result: Elementary Student’s Book. Oxford: OUP. (including Elementary Interactive Workbook with video)
2. Nisani, M., & Lohani, S. Adventures in English Vol I (3rd). Kathmandu: Ekta. (including  Sounds of English and Stories and Poems cassettes)

References

1. Hughes, J. Business Result: Elementary. Teacher’s Book. Oxford: OUP (including Elementary Class DVD and Elementary Teacher Training DVD).
2. Oxford Advanced Learner’s Dictionary of Current English. Eighth Edition. Oxford: OUP.
3. Carter, R., & McCarthy, M. Cambridge Grammar of English. Cambridge: CUP.

# Syllabus of Business Mathematics I for BBA,BBA-TT,BBA-BI ,BCIS, FIRST semester

BBA, First Year, First Semester

Course Objectives

The purpose of this course is to provide basic knowledge of algebra, equations and functions for business applications. The course also attempts to impart the knowledge of mathematics of finance, systems of linear equations and matrices to handle various problems related to business and economics.

Course Description

This course starts with basic topics of algebra. Unit I and II cover sets and real numbers, linear equations and functions and their applications. Unit III is concerned with quadratic and other special equations and functions. The exponential and logarithmic equations and functions will be covered in Unit IV.  Unit V is devoted exclusively to matrix and determinant whereas Unit VI is devoted to mathematics of finance.

Course Outcomes

By the end of this course, students should be able to:

• understand basic algebraic skills and their applications;
• apply different set operations to solve the related problems;
• express and solve business related problems by using equations and inequalities;
• understand the concept of function and visualize the graphs of various types of functions;
• understand the time value of money and solve the problems related to appreciation, depreciation, annuities;
• apply matrix operations to solve the problems related to business and economics.

Course Contents

Unit I: Algebraic Concepts                                                                                       10 hours

Integral Exponents, Radicals and Rational Exponents, Operations with Algebraic Expressions, Factoring, Algebraic Fractions, Permutation and combination, Sets, Real Numbers.

Unit II: Linear Equations and Functions                                                               8 hours

Linear Equations and Inequalities in One Variable, Functions, Linear Functions, Graphs and Graphing Utilities, Graphical Solutions of Equations, Solutions of Systems of Linear Equations (up to Three Equations in Three Variables), Applications of Functions in Business and Economics (Total Cost, Total Revenue, and Profit; Break-Even Analysis; Supply, Demand, and Market Equilibrium).

Unit III: Quadratic and Other Special Equations and Functions             6 hours

Quadratic Equations (Factoring Methods, the Quadratic Formula), Quadratic Inequalities, Quadratic Functions: Parabolas, Business Applications of Quadratic Functions (Supply, Demand, and Market Equilibrium; Break-Even Points and Maximization), Special Functions and Their Graphs, Polynomial and Rational Functions, Piecewise Defined Functions, Modeling; Fitting Curves to Data with Graphing Utilities.

Unit IV: Exponential and Logarithmic Equations and Functions                       6 hours

Exponential Functions, Modeling with Exponential Functions, Logarithmic Functions and Their Properties (Logarithmic Functions and Graphs, Properties of Logarithms, Change of Base), Modeling with Logarithmic Functions, Solution of Exponential Equations, Applications of Exponential and Logarithmic Functions (Growth and Decay, Economic and Management Applications, Gompertz Curves and Logistic Functions).

Unit V: Matrices and Determinant                                                                          8 hours

Matrices, Matrix operations, Matrix equations, Determinant, Inverse of a Matrix, Cramer’s Rule, Leontief Input-Output Models.

Unit VI: Mathematics of Finance                                                                            10 hours

Simple Interest (Simple Interest, Arithmetic Sequences), Compound Interest (Compound Interest, Geometric Sequences), Future Value of Annuities (Ordinary Annuities, Annuities Due), Present Values of Annuities (Ordinary Annuities, Annuities Due, Deferred Annuities), Loans and Amortization (Unpaid Balance of a Loan).

Basic Text

Harshbarger, R. J., & Reynolds, J. J. Mathematical Applications for the Management, Life, and Social Sciences. USA: Brooks Cole.

References

1. Budnick, F. S. Applied Mathematics for Business Economics and the Social Sciences. New Delhi: Tata McGraw-Hill.
2. Shrestha, K. K., & Thagurathi, R. K. Applied Mathematics. Kathmandu: Buddha Academic Enterprises.

# MGT 111 Principles of Management BBA, First Year, First Semester

Course Objectives

The purpose of this course is to provide students with a broad and integrative introduction to the theories and practice of management. In particular, this course focuses on the major areas of the management process: planning, organizing, leadership and control from an organizational viewpoint. The course also attempts to enable students to understand the role, challenges, and opportunities of management in contributing to the successful operations and performance of organizations.

Course Description

This course presents a thorough and systematic coverage of management theory and practice, and focuses on the basic roles, skills and functions of management, with special attention to managerial responsibility for effective and efficient achievement of goals. Special attention is given to communication, motivation, leadership, team management, quality management, conflict management, and organizational change and development.

Course Outcomes By the end of this course, students should be able to:

• understand fundamental concepts and principles of management, including the basic roles, skills, and functions of management;
• demonstrate knowledge about the historical development, theoretical aspects, and emerging trends and developments in management;
• conceptualize how internal and external environment shape organizations and their responses;
• analyze organizational goals, planning systems, organizational structures, staffing practices, and conflict management strategies of an organization;
• examine the interpersonal talents a manager must develop to be effective as a leader and change agent;
• discuss various concepts and approaches to decision making, leadership, employee motivation, management control, work group behavior, and quality management.

Course Contents

Unit I: The Nature of Management                                                      10 hours

Introduction to Management:

Definition; Characteristics of management; Principles of management; Process and functions of management; Managerial hierarchy and levels; Managerial Skills and roles; Emerging issues and challenges for management.

Management Theories:

The classical, behavioural, management science, systems, contingency, and contemporary perspectives on management.

The Environmental Context of Management:

Concept; Organization-environment interface; Types and components of organizational environment; Emerging business environment in Nepal.

Unit II: Planning and Decision Making                                                                  7 hours

Organizational Goal Setting and Planning:

Organizational goals – purpose and functions; The planning function – planning system, methods, types, and steps in the planning process; Concept of strategic planning – situational analysis; Tools to aid strategic planning.

Managerial Decision Making:

Concept; The decision making process; Types and conditions of decision making; Group decision making; Techniques to aid decision making.

Unit III: Organizational Structure and Staffing                                                    10 hours

Organizational Structure and Design:

Principles, process, and approaches to organizing; Organizational design – major types; Departmentation; Authority, power and responsibility; Delegation and decentralization of authority; Informal organization; Emerging concepts in organizing and design.

Staffing:

Concept, objectives, importance and components of staffing; Human resource management system.

Unit IV: Mobilizing Individuals and Groups                                                         11 hours

Managing Work Teams:

Concept, importance, types, and formation of work groups; Team management – concept, types and strategy for effective team management; Organizational conflicts – concept, types, and sources; Conflict management strategies and techniques.

Employee Motivation:

Concept and types; Theories of Maslow and Herzberg; Techniques of employee motivation.

Interpersonal and Organizational Communications:

Concept and purpose; Communication network and process; Communication flows; Types of communication; Barriers to effective communication; Enhancing organizational communication.

Unit V: Management Control System                                                                     5 hours

Control System:

Concept, types and process; Features of effective control; Managing information for effective control; Techniques of control.

Quality Management:

Concept and principles; Quality control – concept and methods; Total Quality Management – concept and techniques; Factors affecting control; Deming management; Emerging quality management issues and challenges.

Unit VI:  Organizational Change and Development                                              5 hours

Organizational Change:

Concept; Forces for change – internal and external; Need for planned change; Process of planned change; Resistance to change; Causes of resistance; Overcoming resistance to change; Implementing and monitoring the change process.

Organizational Development:

Concept, objectives, key benefits, OD activities and process.

Basic Texts

1. Robbins, S. P., & DeCenzo, A. D. Fundamentals of Management. New Delhi: Pearson Education.
2. Pant, P. R. Principles of Management. Kathmandu: Buddha Academic Enterprises.

References

1. Griffin, R. W. Management. New Delhi: AITBS Publishers and Distributors.
2. Bateman, T.S. & Snell, S.A. Management: Competing in the New Era. New Delhi: Tata McGraw Hill.
3. Weihrich, H., Cannice, M. V. & Koontz, H. Management: A Global Perspective. New Delhi: Tata McGraw Hill.