BBA Fifth Semester | BBA Syllabus | Sociology for Business SOC 201 | Basic Financial Management FIN 202 | Corporate Taxation in Nepal ACC 203 | Operations Management MGT 205 3 | International Business MGT 207 | Tribhuvan University
The below mentioned subjects are the list of subjects that are taught in the Fifth semester of BBA affiliated to Tribhuvan University .
Sociology for Business SOC 201
Credits:3 Lecture Hours: 48
This module aims to inculcate knowledge of basic sociological concepts and methods so that students are equipped with an adequate understanding of the sociological perspectives on management and business administration.
Introduction to Sociology, Basic concepts in Sociology; Social Institutions: Social Processes; Social Stratification; Social Disorder, Deviance and Social Control; Social Change; Theoretical Perspectives in Sociology; Research Methods in Sociology and; The Sociological perspectives on Management and Business Administration.
Unit 1: Introduction to Sociology LH 4
Meaning, nature, subject matter and emergence of sociology; Relationship of sociology with economics, psychology and anthropology; Relevance of sociology in management and business administration.
Unit 2: Basic Concepts in Sociology LH 4
Meaning and definition of society, community, culture, group, norms, values, status, role, ethnicity, gender, class and caste; Implication of sociological concepts in management and business administration related issues/problems.
Unit 3: Social Institutions LH 4
Meaning and definition, and basic features of family, kinship, economy, polity, education and religion; Linkage of social institutions with management and business administration related issues/problems.
Unit 4: Social Processes LH 4
Meaning and definition of socialization, adaptation, cooperation, competition, conflict, globalization; Implications of social processes in management and business administration.
Unit 5: Social Stratification LH 5
Meaning and definition of social differences, inequalities and stratification; Caste, class, ethnicity and gender dimensions of social stratification in Nepal ; Social stratification vis-à-vis management and business administration.
Unit 6: Social Disorder, Deviance and Social Control LH 2
Meaning and definition of social problems (disorder and deviance) and social control. Linkage with management and business administration.
Unit 7: Social Change LH 4
Meaning and definition of social and cultural change. Factors of social and cultural change; Connection of management and business administration to social and cultural change.
Unit 8: Theoretical Perspectives in Sociology LH 6
The sociological imagination and sociological perspectives. ; Functionalism: basic assumptions; Conflict Theory: basic assumptions; Postmodernism: basic assumptions; Implications of sociological theories in management / business administration.
Unit 9: Research Methods in Sociology LH 5
Nature and trend of sociological research; Choosing a research problem or a topic; Formulating hypothesis or assumptions; Designing a research or writing a research proposal; Collecting / acquiring data through fieldwork; Processing, analyzing and interpreting data / findings; Writing up the report and Presenting / disseminating the findings.
Unit 10: The Sociology of Management and Business Administration LH 10
Sociology of organizations; Networks and organizations; Analysis of organization Organizational / bureaucratic goals and societal expectations; Managers and corporations vis-à-vis politics and power; Work and leisure; Group dynamics and intergroup relations; Indigenous management and management of indigenous knowledge; Dynamics of social capital; Interdependence of social and technical skills; Market and political culture; Management of non-government development organizations; Social movement politics and organization; Relations in Business.
Project Work (Specify the hours allocated to Unit 10) Choosing a topic for research; Preparing research plan / proposal and developing research tools; Conducting fieldwork / research; Writing report and presentation.
Addendum: At least one case will be administered in the end of each chapter. The students will also complete a project work and few other assignments as specified by the faculty member.
Abraham, M. Francis, 1982, Modern Sociological Theory: An Introduction, Calcultta: Oxford University Press, pp. 72-113, 209-242. Chaturvedi, A. and A. Chaturvedi 1995, The Rationale of a Sociology of Organizations: Introduction, In The Sociology of Formal Organizations, Delhi: Oxford University press, pp. 1-40. Fligstein, N. 2002, Markets as Politics: A Political – Cultural Approach to market Institutions. In Readings in Economic Sociology, London: Blackwell. Haralambos, M. and RN Heald 1980, Sociology: Themes and Perspectives, New Delhi: Oxford University Press, pp 228-324. Lewis, D. 1999, The Management of Non-governmental Development Organizations, Shankar Rao, C.N. 2000, Sociology: Primary Principles, Third Edition, New Delhi: S Chand and Company. Turner, J.H. 1994, Sociology: Concepts and Uses, New York: McGraw-Hill, Inc. pp. 139-172. Vidyabhusan and DR Sachadeva, 1983, An Introduction to Sociology, New Delhi: Kitav Mahal.
FIN 202: Basic Financial Management
Credits: 3 Lecture Hours: 48
The main objective of this course is to provide students with the basics of financial management and the skills needed for managing the finance of a firm.
The course deals with the nature of financial management, cost of capital, capital budgeting, capital structure, dividend policy, working capital management.
Unit 1: Introduction: LH 4
Nature of financial management; Goals of financial management;Managerial actions to maximize shareholders’ wealth;Functions of financial management; Role of financial manager in the organization structure of a firm; Responsibilities of a financial manager; Business ethics and social responsibility; Relationship with other functions of management.
Unit 2: Cost of Capital: LH 6
Nature of cost of capital; Significance of cost of capital; Cost of debt; Cost of preferred stock; cost of retained earnings; The CAPM approach; Cost of equity; Weighted average cost of capital (WACC); Factors affecting WACC; Adjusting cost of capital for risk; Estimating project risk; Problem areas in cost of capital.
Unit 3: Capital Budgeting: LH 8
Nature of capital budgeting; Significance; Project classifications; Identifying relevant cash flows; Evaluating capital budgeting projects; Analysis of cash flows; Introduction to project risk analysis; Techniques for measuring stand-alone risk; Incorporating project risk into capital budgeting.
Unit 4: Capital Structure: LH 8
Nature of capital structure; Significance of capital structure management; Target capital structure; Business risk: operating leverage; Financial risk; Determining optimum capital structure: WACC and capital structure changes, Hamada equation and optimum capital structure; Capital structure theory: effect of taxes, effect of potential bankruptcy; Trade-off theory; Signaling theory.
Unit 5: Dividend Policy: LH 8
Nature of dividend policy; Significance of dividend policy; Factors affecting dividend policy; Dividend versus capital gains: Dividend irrelevance theory, bird-in-the-hand theory, tax preference theory and which theory is best; Dividend policy in practice: setting target payout ratio; Earnings, cash flows and dividends,and payment procedures; Stock dividends and stock split; Stock repurchases.
Unit 6: Working Capital Management: LH 10
Nature of working capital management; Objectives; Cash conversion cycle; Cash management: reasons for holding cash and cash budget, cash management techniques; Inventory management: inventory costs, inventory control systems; Receivables management: accumulations of receivables, monitoring receivables position, DSO and aging schedules; Credit policy: setting credit period and standards; Setting collection policy; Cash discounts; Factors influencing credit policy; Sources of working capital financing: accrued liabilities, trade credit, short-term bank loans, Criteria for choosing a bank.
Unit 7: Financial Planning and Forecasting: LH 4
Nature of financial planning and forecasting; Strategic plans; Operating plans; Financial plan; Sales forecast; Financial statement forecasting: percent of sales method, and forecasting free cash flow; Additional funds needed formula; Other techniques for forecasting financial statements: simple linear regression and excess capital adjustments.
Eugene F. Brigham and Joel F. Houston.Fundamentals of Financial Management. Singapore: Thomson, South-Western
James C. Van Horne and John M. Wachowicz, Jr.Fundamentals of Financial Management. New Delhi: Prentice-Hall Limited Stephen A. Ross, Randolph W. Westerfield and Bradford D. Jordan. Fundamentals of Corporate Finance. New Delhi: Tata McGraw-Hill Education Pvt. Limited
Operations Management MGT 205
Credits: 3 Lecture Hours: 48
This course aims to impart the basic knowledge, tools and techniques of operations management to students.
Introduction to operations management. Operations strategy, Product and service design, Location decision and facility layout, linear programming , Aggregate planning , Inventory management and The quality system.
Unit 1: Introduction LH 6
Meaning ,definitions, and objectives; The transformation process; Differences between production and service operations; Scope of operations management; Operations and supporting functions; Role of the operations manager; Production system: Intermittent and continuous; Key issues for operations managers; Historical evolution of operations management; Productivity: concepts, types , factors affecting productivity; Productivity measurement, concept on green productivity; Supply chain management ( concept only).
Unit 2: Operations Strategy LH 3
Introduction to operations strategy; Operations strategy as a competitive weapon; Linkage between corporate, business and operations strategy; Components of operations strategy; Manufacturing strategies; Service strategies.
Unit 3: Product and Service Design LH 5
Concept on product and service design; Product development process; Difference between product and service design; Emerging issues in product and service design; Value analysis, concurrent engineering and quality function deployment; Waiting line theory (Single channel only).
Unit 4: Locations decision and Facilities layout LH 5
Reasons and Importance of location decisions; Factors affecting location decision of service, and manufacturing organizations; Techniques of location analysis: Qualitative and quantitative analysis; Concept on layout; Types of layout: Product layout , process layout , cellular layout , fixed position layout; Designing process layout.
Unit 5: Linear programming LH 10
Introduction to linear programming; Graphical and simplex method; Introduction to duality and sensitivity analysis by using solver; Assignment model (only minimization case); Transportation model (Only minimization case: excluding loop formation).
Unit 6: Aggregate planning LH 4
Concept on aggregate planning; Aggregate planning strategies; Planning options; Aggregate planning in services.
Unit 7: Inventory Management LH 4
Concept and importance; Inventory costs; Dependent and independent demand; Inventory systems- continuous and periodical; Basic EOQ Model (with and without discount); ABC classification.
Unit 8: The Quality System LH 8
Introduction to quality; Historical evolution of Total Quality Management; Definitions of quality; Philosophy, principles and concepts of Total quality management. Costs of quality; Quality Control: Introduction, objectives, advantages; Statistical process control -Control charts- control charts for variable and attributes; JIT and Six Sigma; Quality Management System: ISO 9000 series; 7 tools for the quality.
Addendum: At least one case will be administered at the end of each chapter. The students will also complete a project work and a few other assignments as specified by the faculty member.
Class Lecture = 45 hrs. Tutorials = up to 15 hrs. Assessment = 3 hrs.
Adam and Ebert (2007), Production and Operations Management, Fifth Edition, New Delhi: Prentice-Hall of India Private Limited Bajracharya P., Bajracharya S. and Maharjan B. (2007), Production and Operations Management, First Edition, Kathmandu: Quest Publication Chase,Jacobs,Aquilano and Agrawal (2006), Operations Management for Competitive advantage, Eleventh Edition, New Delhi: Tata McGraw-Hill Publishing Company Limited Dahlagaard Jens. J,Kristensen K and Kanji G.K. (2002),Fundamentals of Total Quality Management Process analysis and improvement , London and New York: Taylor and Francis Gaither and Frazier (2002), Operations Management, Ninth Edition, Singapore: Thomson Asia Pte Ltd. Krajewski and Ritzman (2002), Operations Management, Sixth Edition, Delhi: Pearson Education (Singapore) Pte.Ltd Manandhar, K.D. and Shrestha, K.N. (2000) Production and Operations Management, Kathmandu: Valley Publishers Regmi, Joshi, Chaudhary and Fago (2003), Production and Operations Management, Second Edition, Kathmandu: Buddha Academic Enterprises Pvt.Ltd. Shrestha, S. and Silwal, D. (2000), Production and Operations Management, Kathmandu: Taleju Prakashan Stevenson W.J. (2014). Operations Management, Twelfth Edition, New York: McGraw-Hill Education Sthapit, Yadav, Tamang, Dhital and Adhikari, (2007), Production and Operations Management, Second Edition, Kathmandu: Asmita
Books Publishers &Distributors
MGT 207: International Business
Credits: 3 Lecture Hours: 48
This course provides an overview of the importance of international business and trade in the global economy, explores the factors and environment that influence success in international markets, and familiarizes students with the basic terminologies, key concepts and issues unique to the subject. Students will learn about the techniques and strategies associated with different dimensions of marketing, financial management, and human resource management which arise in an international business context.
This is a broad – based introductory course organized around three main modules: 1) the external environment of international business, 2) international business strategy, and 3) international business operations. This course provides students the opportunity to explore the international business environment and understand internationalization strategies, modes of entry and the operational decisions facing managers of companies that operate beyond their domestic market.
Unit 1: Globalization and International Business LH 6
Concepts of globalization and international business; Factors affecting globalization; Reasons for international business expansion; Drivers of market globalization; Domestic vs international business.
Unit 2: Theories of International Trade and Investment LH 8
Theory of Mercantilism, Theory of Absolute Advantage, Theory of Comparative Advantage, Factor Endowment Theory, Product Life-Cycle Theory, Theory of Competitive Advantage; Foreign direct investment based theories ; Implications of international trade and investment theories; Contemporary issues of international trade.
Unit 3: Global Business Environment LH 12
Political and legal systems; Actors in political and legal systems; Political risks; e-commerce and intellectual property rights; Government interventions and investment barriers; Cultural environment – concept, why culture matters in international business?; Regional economic integration – types, leading economic blocs; Emerging foreign markets; The changing demographics of the global economy; International monetary and financial environment – currencies and exchange rate systems; The floating exchange rate system.; Modes of payment in international trade; Global financial system; International economic institutions; WTO and free trade policies.
Unit 4: International Strategic Management LH 10
Strategy and opportunity assessment; Role of strategy in international business; Estimating market potential; Choosing a strategy; Entering and operating in international markets – exporting and importing, collaborative ventures and strategic alliances, licensing, franchising; Global outsourcing; MNCs and Foreign Direct Investment (FDI) in the world economy – concept, types and trends.
Unit 5: Functional Areas of International Business LH 12
Global production, outsourcing and logistics – managing global supply chain; Global marketing strategy – global branding, product development, pricing, communications, and distribution strategies; Global e-marketing strategy; Financial management – sources of funds for international operations: Investment decisions; Tax practices; Currency risk management; International human resource management – staffing policy, diversity management, labour relations, preparing employees for repatriation.
Charles W L Hill and Arun K. Jain. International Business: Competing in the Global Marketplace. Tata McGraw Hill, New Delhi. Johan S. Hill. International Business: Managing Globalization. Sage Publications. New Delhi.
Alan Sitkin and Nick Brown. International Business: Challenges and Choice. Oxford University Press. New Delhi. Oded Shenkar and Y. Luo. Internatinal Business. Wiley Publications. New Delhi. Rakesh Mohan Joshi. International Business. Oxford University Press. New Delhi.
Corporate Taxation in Nepal ACC 203
Credits: 3 Lecture Hours: 48
The objectives of the course are to provide the students with basic knowledge of corporate tax in Nepal and develop in them basic skills required to serve as tax administers or tax consultants in the Nepalese society.
This course contains basic concept, definition of basic terms, classification and status of tax payer(Assesses),quantification, allocation and characterization, tax exemptions, concessions, deduction, tax rates, tax credit and set off loss, meaning and classification sources of incomes, income from business, income from employment (remuneration), tax administration, assessment, tax audit, appeals and penalties, value added tax, customs and excise duty.
Unit 1: Basic Concept LH 2
Concept and meaning of Tax, Objectives of Tax, Types of taxes in Nepal, Cannons/Principles of Taxation, Historical of Income Tax in Nepal
Unit 2: Definition of Basic Terms: LH 4
Income year and assessment year, Cash and accrual basis of tax accounting system, Capital and revenue nature expenses, Capital and revenue nature incomes, Capital and revenue nature loss, Tax deduction at sources (TDS), Advance tax, excess tax and outstanding tax, Permanent Account number (PAN), E-PAN, Assessable income, adjusted taxable income and net assessable income, Double Taxation Avoidance Agreement (DTAA) and Nepalese status, Foreign Tax Credit, Capital Gain and Tax, other basic terms used in under the income tax Act 2058,
Unit 3: Classification and Status of Tax Payer (Assesses) LH 2
Natural Person and Entity, Residential and Non-Residential, Individual and Family Status
Unit 4: Quantification, Allocation and Characterization LH 2
Concept and Definition, Special Quantification of an Asset Transferred, special Quantification of Vehicle Facility, Special Quantification of Accommodation Facility, Special Quantification of Fringe Benefit, Interest Benefit and Indirect Payments,
Unit 5: Tax Exemptions, Concessions, Deduction, Tax Rates, Tax Credit and Set off Loss LH 4
Presumptive Tax, Exemptions for Individual and Family and Tax Rate, Pension holder Employee, Female Employee, Physically Differently able Employee, Residential and Non Residential Person, Information and Technology (IT) based Industry, Infrastructure Industry, Industry Established in Specified Economic Zone, Rebate and Concession as Per Industrial enterprises act, 2049, Remote Area Allowance, Withholding Payment, Final Withholding Payment, Deferred Tax, Medical Tax Credit, Provision of Set of Losses,
Unit 6: Meaning and Classification Sources of Incomes, LH 2
Income from Employment (Remuneration) Income from Business Profession. Vocation, Income from Investment. And Income from Wind Fall Gain
Unit 7: Income from Business LH 10
Component of Income from Business, Profession or Vocation Computation of Net Assessable Income, taxable income and tax liability of Proprietorship, Partnership and Private Limited
Company (other than Industry, Public Limited and Listed Company) Income included under the Head of Business, Profession or Vocation: Service Fees, Sales of Goods, Net Gain from Disposable of Business Assets, Gain from Disposable of Depreciable Assets, Liabilities Forgone by Trade Creditors, Business Gift and Presents, Compensation Received in Control of Business, Amount Received on Accepting Restrictions, Change in Basis of Accounting Method, Gain from Foreign Exchange Fluctuation, Income of General Insurance, Recovery of Bad Debts, Unpaid amount of Outstanding Expenses, Compensation Received Against Loss, Deduction of Expenses, General Deduction, Interest Expenses, Cost of Goods Sold (Trading Stock), Repair and Improvement Expenses of Depreciable Assets, Pollution Control Expenses, Research and Development Cost, Depreciation Expenses, Business Losses, Disallowable Expenses, Expenses of Domestic or Personal Nature. Income taxes Expenses, Fine and Penalty on Breach of Law, Expenses Incurred for Final Withholding or Tax Exempted Income, Payment in Cash for more than Rs 50,000 at a time, Distribution of an Income by an Entity, Expenses not relating to Earning of Income, Capital Expenditure and Capital Loss ,TDS on Dividend , Disallowed Other than Allowed Expenses, Special Treatment of Bonus Expenses
Unit 8: Income from Employment (Remuneration) LH 8
Concept of Income from Employment (Remuneration), computation of assessable income from employment, statement of taxable income and tax liability, Inclusion of Taxable Incomes from Employment: Wage and Salary, Amount in Lieu of Leave, Amount for Overtime work, Gift relating to Employment, Bonus, Commission, Allowances: Dearness, Life Subsistence Entertainment, Local Conveyance, Other personal Allowance, Reimbursement or Settlement of Personal Cost, Other payments relating to Employment, Amount for accepting any condition in Employment, Payment for Retirement or Termination or Loss of Employment, Retirement Payment or Contribution of Retirement Fund, Provident Fund. Facility of Vehicle, Accommodation, Kitchen man, Guard, Gardener and Domestic helper, Amount of Food, Snacks, Entertainment, Utilities paid by employer, Interest Saving on the privileged loan from employer and other amount of employment Amount not included in Income from Employment Amount received by an employee for which exemption under Section 10 (ITA-2058), Final Withholding e.g. meeting allowance, retirement payments and accumulated leave before and after Income Tax Act 2058, Uniform, Work-time meals or refreshments provided by the employer in equal terms, Amount prescribed by the Rule, which are too small below Rs.500 at a time, Outstation cost like Travelling allowance and daily allowance etc. Deduction in computing Income from employment: Contribution to provident fund, retirement fund and citizen investment trust, life insurance premium, Donation and remote area allowance
Unit 9: Tax Administration, Assessment, Tax Audit, Appeals and Penalties LH 4
Tax Authorities and Their power, rights and duties, Right and duties of taxpayers, Assessment of Tax, Self-Assessment, Jeopardy Assessment, Amended Assessment, Deferred Tax, Administrative Review, Appeals to Revenue Tribunal, Fee: non-compliance in documents, Interest: Non-Payment of Tax, Fine and Penalties: Penalty for failure to pay tax and false statement.
Unit 10: Value Added Tax LH 7
Concept of Value Added Tax, Types of VAT, Method of Calculation of VAT, Development of Value Added Tax, Value Added Tax in Nepal, Need to introduce VAT in Nepal, Threshold and Rate of VAT, Tax Invoice and Abbreviated Tax Invoice, Goods and Services exempted from VAT, Condition for Zero Rate of VAT, Assessment, Collection and Refund of VAT, provision of VAT refund of business firm, Diplomatic entities and Foreign tourist, Comparative studies of sales tax and value added tax and Role of Value Added Tax in total revenue in Nepal
Unit 11: Customs and Excise Duty LH 3
Basic Concept, Evolution and tax rate structure of Customs and Excise Duty in Nepal, Fine and Penalty for false statement, Pro-forma Invoice, Commercial Invoice and Pragyapan Patra, Automated System for Customs Data (ASYCUDA) Required documents for import and export of goods.
Books for Taxation;
GON,Income Tax Act, 2058 with amendment, Kathmandu: Ministry of Finance, Government of Nepal. GON,Income Tax Rules,2059 with amendment, Kathmandu: Ministry of Finance, Government of Nepal. GON,Value Added Tax Act,2052 with amendment, Kathmandu: Ministry of Finance, Government of Nepal. GON, Value Added Tax Rules, 2053 with amendment, Kathmandu: Ministry of Finance, Government of Nepal. MOF. (various years).Budget Speeches. Kathmandu: Ministry of Finance, Government of Nepal. MOF. (various years).Economic Survey. Kathmandu: Ministry of Finance, Government of Nepal
Aryal, K.P. & Poudel, S.P.Taxation in Nepal. Kathmandu: (Updated) Bhundipuran Prakashan Pvt.Ltd. Dhakal, K.D. Pandey, B. and Bhattarai, R.,Fundamentals of taxation. Kathmandu: (Updated) MK Publishers and Distributors, Kandel P.R. and Aryal, K.P. (2072) Fundamentals of Taxation and Auditing. Kathmandu: Bhundipuran Prakashan Pvt. Ltd.. Kandel P.R. and Lamsal, R, Tax Laws and Tax Planning in Nepal. Kathmandu: (Updated) Benchmark Education Support Pvt.Ltd. KC J.B. Tax Laws and Tax Planning: Theory and Practice. Kathmandu: (Updated) Khanal Books & Stationeryt Pvt.Ltd. Lekhi, R.KPublic Finance.New Delhi, Kalyani Publisher, India.
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