BBA Third Semester – BBA Syllabus | Tribhuvan University

TU BBA Third Semester Syllabus

BBA Third Semester – BBA Syllabus | Tribhuvan University

BBA Third Semester | BBA Syllabus | Financial Accounting ACC 201 | Business Communication ENG 203 | Business Finance FIN 201 | Management Information System ITC 203 | Business Statistics STT 201 | Tribhuvan University 

The above mentioned subjects are the list of subjects that are taught in the Third semester of BBA affiliated to Tribhuvan University .

Financial Accounting ACC 201

Credit Hours: 3 Lecture Hours: 48
Course Objectives:

This module aims to familiarize students with the function and process of financial reporting system from a user and system designer perspective.

Course Description

Introduction to financial accounting: concept, objectives, and accounting principles. The accounting process: double entry book-keeping, accounting equation, accounting cycle, rules of debit and credit, journalizing the transactions, posting and closing the ledgers, subdivision of journals, cash and banking transactions, bank reconciliation, preparation of trial balance and adjustment entries. Accounting for receivables: concept, types of account receivables, and financial statement presentation of receivables, managing receivables. Accounting for long-lived assets: types, determining the cost of plant, accounting for plant, analyzing plant assets. Intangible assets: accounting for intangible assets, types, financial statement presentation of long-lived assets. Reserve and provisions: concept, types, capital profit and revenue profit. Financial statement and closing entries: preparation of income and retained earnings statements, closing entries, preparation of balance sheet with adjustments and cash flow statement.

Course Details

Unit 1 : Introduction LH6

Meaning of accounting  Objective, importance and functions of accounting  Accounting information and economic decisions  Users of accounting information  Basic terminologies: Capital, Liabilities: long term and short term, assets: fixed assets, intangible assets, and current assets, purchases, sales, debtors, creditors, inventories, revenues and expenses.

Unit 2 : General Accepted Accounting Principles (GAAP) LH2

Business entity concept  Money measurement concept  Going concern concept  Cost concept  Accounting period concept  Realization concept  Matching concept

Unit 3 : Double Entry System LH3

Concept, Features, Advantages of Double entry book-keeping system  Accounting Equation  Accounting Cycle/Process

Unit 4 : Recording of Business Transactions LH5

Types of Accounts, Rules for Debit and Credit  Meaning and objectives of Journal, Journalizing based on types of account and on  Ledger: Meaning, Objectives, Account formats (T format and balancing format). Posting accounting equation: Simple and Compound entries including bills of exchange into ledger, Balancing and closing of ledger accounts

Unit 5 : Sub-division of Journal LH5

Sales Book: Concept, Trade discount and cash discount application and treatment,  Purchase Book: Concept, Preparation and Posting from Purchase Book  Sales Return Book: Concept, Credit Note, Preparation and Posting from Sales Return  Preparation and Posting from Sales Book  Purchase Return Book: Concept, Debit Note, Preparation and Posting from Purchase  Bills Payable Book: Concept, Preparation and Posting from Bills Payable Book  Bills Receivable Book: Concept, Preparation and Posting from Bills Receivable Book

Unit 6 : Accounting for Cash and Banking Transactions LH8

Cash and Banking Transactions: Objectives, importance. Bank account: Current account,  Cheques: Meaning, Parties to a cheque, Types, Rules for drawing a cheque, Issue,  Pass Book: Concept and importance  Cash Book: Concept and importance. Types of Cash Book: Single, Double and Triple  Bank Reconciliation Statement: Concept, Importance, Reasons for disagreement between cash book and pass book .  Saving account. Fixed deposit account Deposit, Endorsement and Dishonor of Cheque Column Cash Book, Petty Cash Book: Meaning, Importance, Types cash book and pass book balances, and preparation of Bank Reconciliation Statement

Unit 7 : Trial Balance LH4

Meaning and Objectives, Preparation of Trial Balance, Adjusted trial balance  Journal Proper: Concept, Opening entry. Closing entries, Transfer entries. Adjusting  Errors: Meaning, Causes of accounting errors, Types of errors, Errors disclosed and not  Rectification of errors before and after preparation of Trial Balance, Suspense account:

Unit 8 : Reserve and Provision LH2

Concept and Objectives of Reserve and Provision  Maintaining General reserve, Provision for bad debt. Provision for discount on debtors

Unit 9 : Capital and Revenue concept and creditors LH2

Concept, Types and Difference between Capital and Revenue: Receipts, Expenditures,

Unit10 : Financial Statements LH11

Concept and Types of financial statements  Preparation of Income Statements and Balance Sheet with and without adjustment by  Cash flow statement: Meaning, Importance, Preparation of cash flow statement based on Losses and Profits using Work Sheet showing cost of goods sold direct method.

References

Madhav R. Koirala, and et al. Principles of Accounting – I, Buddha Academic Enterprises Pvt. Ltd., Kathmandu. Paul D. Kimmel, Jerry J. Weygandt, and Donald E. Kieso., Financial Accounting, John Wiley & sons, INC; New York. Ramesh Pandey, and et al., Principles of Accounting Part 1, Bhundhipuran Prakashan, Kathmandu. Ratna M. Dangol and et al., A Basic Course In Accountancy I, Talaju Prakashan, Kathmandu. R. Narayanaswamy., Financial Accounting, A Managerial Perspective, Prentice Hall of India Private Limited, New Delhi. Robert L. Dansby, Burton S. Kaliski and Michael D. Lawrence, College Accountancy, A.I.T.B.S. Publishers & Distributors, Delhi. Shiva P. Munankarmi, Principles of Accounting, Educational Publishing House, Kathmandu.

Business Communication ENG 203

Credit Hours: 3 Lecture Hours: 48
Course Objectives

The objectives of this course are to present the learners with the language and concepts found in books and newspapers and magazine articles on business and economics; to develop the comprehension of management texts; to develop the listening skills in the fields of management; provide the learners with opportunities to express management concepts, reformulating the learner’s own while summarizing, analyzing, criticizing and discussing ideas.

Course Description

Grammatical and structural review of English: review of standard grammatical forms and their application in a variety of business writings. Reading comprehension: development of reading comprehension proficiency, with special reference to business topics. Composition Skills: writing logical, coherent and persuasive prose, related to management.

Course Details

Unit 1: Management 9LH 

The three sectors of the economy  Management  Company structure  Work and motivation  Management and cultural diversity  Recruitment  Labour relations

Unit 2: Production & Marketing 8LH

Production  Products  Marketing  Advertising  Promotional tools

Unit 3: Finance 11LH 

Accounting and financial statement  Banking  Stocks and shares  Bonds  Futures and derivatives  Market Structure and Competition  Takeovers, mergers and buyouts

Unit 4: Economics 10LH

Efficiency and employment  Business ethics  The role of government  Central banking, money and taxation  Exchange rates  The business cycle  Keynesianism and monetarism  International trade  Economics and ecology

Unit 5: Technical communication 10LH

Document design  Graphics  The Summary  Proposals  Oral Presentations
VI. Daily English Newspapers Methods of Teaching Teaching approaches will include lectures, pair work, small group work and individual research. The teaching method will be mostly student-central and activity-oriented.
Evaluation Procedure a. Internal Evaluation Oral presentation/Quizzes: 15 Marks Project work: 10 Marks Term test: 15 Marks 40 Marks b. External Evaluation 60 Marks Class Lecture = 45 hrs. Tutorials = up to 15 hrs. Assessment = 3 hrs.

References

Daily English Newspapers. Gerson, Sharon J., and Gerson, Steven M., Technical Writing. Pearson Education, Inc., 2000. Hornby, A S. Oxford Advanced Learner’s Dictionary. Oxford: OUP, 2000. Huddleston, Rodney, and Pullum, Geoffrey K., The Cambridge Grammar of the English Language. Cambridge University Press, 2002. Lesikar and Pettit, Business Communication, Theory and Application, Sixth Edition, AITBS Publishers and Distributors, Chapter I and VI. MacKenzie, Ian, English for Business Studies. Cambridge: Cambridge University Press, 1997. Seely, John. The Oxford Guide to Writing and Speaking. Oxford: OUP, 1998. Taylor, Shirley. Communication for Business. Essex: Pearson Education Limited. 1999.

FIN 201: Business Finance

Credit Hours: 3 Lecture Hours: 48
Course Objective

The basic objective of this course is to impart basic knowledge and required skills of business finance to students to understand the nature and functions of finance and to professionally use the knowledge to analyze financial issues and take appropriate financial decisions and actions thereto.

Course Description

The course deals with nature of finance functions, financial statement and cash flow analysis, time value of money, risk and return, bond and stock valuation, capital budgeting analysis, and working capital management.

Course Details

Unit 1: Introduction: CH 3

Nature of business finance and role of a financial manager; Goals of the firm; Finance functions; The agency problem; Financial markets and the firm.

Unit 2: Financial Statements, Taxes, Cash Flow and Analysis: CH5

Nature of financial statements; The balance sheet; The income statement; Cash flow; Common size statements; Ratio analysis; The Du Pont identity; Using financial statement information

Unit 3: The Time Value of Money: CH 6

Concept of the time value of money; Future value and compounding – single and multiple periods; Present value and discounting – single and multiple periods; Present value vs. future value – multiple cash flows; Finding number of periods; Loan amortization .

Unit 4: Risk and Return: CH 7

Nature of risk and return; Expected returns and variances; portfolio analysis; Risk – systematic and unsystematic; Diversification and portfolio risk; Systematic risk and beta; The security market line; The SML and the cost of capital.

Unit 5: Bond Valuation and Interest Rates: CH 5

Bonds and bonds valuation; Bond ratings; Types of bonds; Bond markets; Inflation and interest rates; Determinants of bond yields.

Unit 6: Stock Valuation: CH 7

Features of common and preferred stocks; Common stock valuation – zero growth, constant growth, nonconstant growth and two stage growth; The stock markets – dealers and brokers, organization of stock exchange

Unit 7: Capital Budgeting Analysis: CH 8

Nature of capital expenditures; Significance of capital budgeting; Techniques of capital budgeting and decision rule – payback rule, average accounting return, internal rate of return and profitability analysis; Estimates of project cash flows; Role of depreciation; Evaluating NPV estimates; Replacement problems.

Unit 8: Working Capital Management: CH 7

Nature and objectives of working capital management; Cash management – objectives of cash management and cash budget; Receivables management credit policy, credit period, cash discount and analyzing credit policy; Inventory management – nature of inventory, objectives of inventory management, economic order quantity and quantity discounts.

Basic Textbook

Stephen A. Ross, Randolph W. Westerfield and Bradford D. Jordan. Fundamentals of Corporate Finance. New Delhi: Tata McGraw Hill Education Pvt. Ltd.

Reference Books

James C. Van Horne and John M. Wachowicz, Jr. Fundamentals of Financial Management. New Delhi: Prentice-Hall Limited. Eugene F. Brigham and Joel F. Houston. Fundamentals of Financial Management. Singapore: Thomson, South-Western.

 

Management Information System ITC 203

Credit Hours: 3 Lecture Hours: 48
Course Objective

The main objective of this course is to equip students with the new tools and techniques of management information system with a view familiarize them to the state-of-the-art-technology and its applications in managing information.

Course Description

This course contains Information Systems in Global Business Today, Global e-business and Collaboration, Information Systems, Organizations and Strategy, Ethical and Social Issues in Information Systems, Information Technology Infrastructure, Foundations of Business Intelligence: Databases and Information Management, Securing Information Systems, Building Information Systems.

Course Details

Unit 1: Information Systems in Global Business Today LH 7

Opening Case: The New Yankee Stadium Looks to the Future The Role of Information Systems in Business Today, New in management information system, Globalizatioin Challenges and Opportunities. A Flattened World The Emerging Digital Firm, Strategic Business Objectives of Information Systems Dimensions of Information Systems Interactive Session: Technology UPS competes Globally with information Technology A business Perspective on Information Systems; complementary assets: Organizational capital and the eright business model Hands-on MIS projects Management Decision Problems; Improvinig Decision Making; Using Databases to analyze Sales Trends; Case Study: What’s the Buzz on Smart Grids?

Unit 2 : Global e-business and Collaboration LH 7

Opening Case: America’s Cup 2010: USA wins with information technology Business Processes and Information Systems; business processes; Business improvement with information technology Types of Business information systems; systems for different management Groups; systems for linking the enterprise Interactive session: Organizations Domino’s Sizzles witih Pizza Tracker System for Collaboration and teamwork Interactive session: Management: Virtual meetinigs: Smart Management The information systems function in business; the information systems department; organizing the information systems function Hands-on MIS project

Management decision problems; improving decision making: Using a spreadsheet to select suppliers; Achieving operational excellence: Using Internet Software to Plan Efficient Transportation Routes Systems from a functional perspective: IT enables collaboration and teamwork; challenges of usiing business information systems; organizing theh information systems function

Unit 3 : Information Systems, Organizations and Strategy LH 7

Opening Case: Verizon or AT&T – which company has the best digital strategy? Organizations and Information systems How Information Systems impact organizations and business firms; economic impacts; organizational and behavioral impacts; the Internet and organizations; implications for the design and understanding of information systems Using information systems to achieve competitive advantage; Porter’ Competitive Forces Model; Informationi system Strategies for dealing wiith competitive forces; the Internet’s impact on competitive advantage Interactive Session: Organizations How much do credit card companies Know About You? The Business value chain model Using systems for competitive advantage: Management Issues; sustaining competitive advantage; Aligning IT with business objectives; Managing Strategic Transitions Hands-on MIS Projects; Management Decision Problems; Improving Decision makinig: Using a database to clarify business strategy; improvinig decision making: Using web tools to configur and price an automobile

Unit 4: Ethical and Social Issues in Information Systems LH 4

Openinig Cases: Behavioral Targeting and Your Privacy: You’re the Target Understanding Ethical and Social issues related to systems A model for thinking about ethical, social and political issues; five moral dimensions of the information age; key technology trends that raise ethical issues Interactive session: Organizations The Perils of Texting Interactive session: Technology Too much technology Hands-on MIS Probjects

Unit 5: Information Technology Infrastructure LH 6

IT infrastructure and emerginig technologies Opening case: BART Speeds Up with a new IT infrastructure IT infrastructure; Defining IT infrastructure; evolution of IT infrastructure; Technology Drivers of infrastructure evolution Infrastructure components; computer hardware platforms; operating system platforms; enterprise software applications Interactive session: technology New on the eTouch Data Management and storage; networking/ telecommunications platforms; Internet Platforms; Consulting and System integration services Interactive session: Organizations Is Green Computing Good for business? Hands-on MIS project

Unit 6: Foundations of Business Intelligence: Databases and Information Management LH 4

Opening Case: RR Donnelly Tries to Master its data Organizing Data in a traditional file environment; file organization concepts; problems with the traditional file environment The database approach to data management: Database Management Systems; capabilities of database Management systems; designing database Using databases to improve business performance and decision making; data warehouses; tools for business intelligence: Multidimensional data analysis and data mining Interactive session: Technology: What can businesses learn from text mininig? Hands-on MIS projects

Unit 7: Securing Information Systems LH 5

Opening Case: You’re on Facebook? Watch Out System vulnerability and abuse: vulnerability; malicious softwares; hackers and computer crime; Internal Threats: employees; Business value of security and control; legal and regulatory requirements for electronic records management; electronic evidence and computer forensics Establishing a framework for security and control; information systems controls; risk assessment; security policy; disaster recovery planning and business continuity planning; the role of auditing Hand-n MIS projects

Unit 8 : Building Information Systems LH 8

Opening Case: CIMB Group Redesigns Its Account Opening Process Systems as Planned Organizational Change Systems Development and Organizational Change • Business Process Redesign Overview of Systems Development Interactive Session: Organizations Can Business Process Management Make a Difference? Systems Analysis • Systems Design • Completing the Systems Development Process • Modeling and Designing Systems: Structured and Object-Oriented Methodologies Alternative Systems-Building Approaches Traditional Systems Life Cycle • Prototyping • End-User Development • Application Software Packages and Outsourcing Interactive Session: Technology Zimbra Zooms Ahead with OneView Application Development for the Digital Firm Rapid Application Development (RAD) • Component-Based Development and Web Services Hands-on MIS Projects

Text Book

Laudon, Laudon, “Management Information Systems Managing the Digital Firm”, twelfth edition

Business Statistics STT 201

Credit Hours: 3 Hours
Nature of the course

Theory and Practical with EXCEL (60% + 40%) The student must succeed in Theory exam and Practical exam separately

Course Objectives

This course introduces the students to statistical tools and techniques which are applied to in business decision-making. The course will cover the basic tools used to describe data for the purposes of transforming data into information. In addition, the course will present the fundamentals of statistical inference showing how it is possible to examine a small subset of data to reach conclusions about the larger set of data.

The statistical tools should be introduced from an applied perspective using business related examples. Microsoft Excel software will be used throughout the course to aid in statistical analysis.

Course Content

Unit 1 Describing Data using Graphs and Tables 4 hrs

Statistics in Business, Frequency distribution, Stem-and-leaf plots, Diagrams and Graphic presentation of Frequency distribution – Histogram, Ogive curve

Unit 2 Describing Data Using Numerical Measures 9 hrs

Measures of Central Tendency (Mean, Median and Mode), Partition values (quartiles, deciles and percentiles), Measures of variation (Range, Inter Quartile Range, quartile deviations), Variance and standard deviation, Coefficient of Variation, Skewness, Kurtosis, Five number summery, BoxWhisker plot,

Unit 3 Probability 5 hrs

Sample Space and Events, Probability, laws of probability, conditional probability, Baye’s theorem.

Unit 4 Probability Distributions 5 hrs

Random variable, Mathematical Expectation , Binomial Distribution, Poisson Distribution, Normal Distribution.

Unit 5 Sampling Theory and Sampling Distributions 4 hrs

Population and Sample, Sampling Methods, Central limit theorem, Sampling Distribution of Mean and Proportion.

Unit 6 Estimation 5 hrs

Estimation, Properties of Good Estimator: Consistency, unbiasedness, efficiency and sufficiency, Point and interval estimates, Margin of Error and Levels of Confidence, Confidence interval estimates for mean and proportion,

Unit 7 Introduction to Hypothesis Testing 7 hrs

Concept of Hypothesis Testing, Steps of Hypothesis Testing, Hypothesis Testing for Mean and Proportions for large Sample, Hypothesis Testing Using Critical Value approach, Confidence Limit approach, p-value approach.

Unit 8 Simple Linear Correlation 5 hrs

Scatter plot, Measures to describe correlation, Pearson’s product moment correlation coefficient, Correlation Coefficient for Bi-Variate Data, test of significance of Sample Correlation Coefficient using Probable Error, Spearman’s rank correlation coefficient

Unit 9 Simple Linear Regression 4 hrs

Linear models, Assumptions of the linear model, Linear regression model, Obtaining the leastsquares linear regression model, interpretation of regression Coefficients,

Reference books

David M. Levine and et al, Statistics for managers using MS excel Pearson 2. Glyn Davis and Branco Pecar, Business Statistics using EXCEL, Oxford University Press

Back To Top
error: Content is protected !!
%d bloggers like this: