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V Semester Syllabus

Area of Study: Core Credit Hour: 3 Credits

Objectives: The course aims to familiarize the students with the fundamental concepts,
approaches and techniques of managing human resources in an organization. It also aims to
acquaint the students with the underlying concepts and techniques of HRM in Nepal.

Course Contents
UNIT 1: Introduction: LH 5
Concept, scope and objective of HRM; Characteristics and functions of HRM;. Personnel vs
HRM; The external and internal environment affecting HRM with special reference to Nepal.

UNIT 2: Human Resource Planning: LH 5

Meaning, objective, importance, HRP process, factors affecting HRP and barriers to HRP, HRP
Practices in Nepal.

UNIT 3: Job Analysis and Job Design: LH 5

Concept of job analysis, process of job analysis, methods of data collection for job analysis;
Job description and job specification Concept of job design, factors affecting job design,
Techniques of job design.

UNIT 4: Recruitment, Selection and Socialization: LH 6

Recruitment: Concept Sources of manpower, Process, Methods and Factors affecting
recruitment. selection: Concept, process, methods and barriers. Recruitment and selection
practices in Nepal. Concept and process of socialization.

UNIT 5: Training and Development: LH 4

Concept of training and development, Importance, process and methods

UNIT 6: Performance Appraisal: LH 4

Concept and process of performance appraisal; methods of performance appraisal: Graphic
rating scale, checklist, ranking, paired comparison, management by objective.

UNIT 7: Job Evaluation: LH 3

Concept, purpose and methods of job evaluation.

UNIT 8: Compensation: LH 5
Concept, components, determinants, methods of establishing employee compensation;
Compensation practices in Nepal.

UNIT 9: Discipline: LH 4
Concept, Causes, Process and Types of disciplinary problems, disciplinary actions.
UNIT 10: Motivation: LH 7
Meaning, Types, Importance, simple model of Motivation, Motivational tools and their
application: monetary and non- monetary tools including the methods of job design- Job
Enlargement, Job enrichment and job rotation and quality of work life.

Suggested Readings:

4 Dev Raj Adhikari, Fundamentals of Human Resource Management, Kathmandu: Buddha

Academic Publishers / Distributors Pvt. Ltd.

5 G.R. Agrawal, Foundation of Human Resource Management, Kathmandu: M.K. Publisher

and Distributors.

6 K Aswathappa, Human Resource and Personnel Management: Text and Cases, New Delhi:
Tata McGraw- Hill Publishing Company Limited.

7 Devis Decenzo, and P. Robbins Stephen, Personnel / Human Resource Management, New
Delhi: Prencice Hall of India Private Limited.

8 Gary Dessler, Human Resource Management, New Delhi: Pearson Education Pvt. Ltd.

9 S.S Khanka, Human Resource Management: Text and Cases, New Delhi: S Chand and
Company Limited.

10 C.B Mamoria,. and S.V. Gankar, A Text Book of Human Resource Management,
Mumbai: Himalaya Publishing House.
V Semester Syllabus
Area of Study: Core Credit Hour: 3 Credits
This course aims to develop an understanding of the regulations affecting business operations
and transactions .

Course Contents:
Unit I: Introduction: L.H.5
Meaning and nature of law; Concept & importance of BL, Sources of Nepalese business law.
Unit II: Law of Contract: L.H.18
Meaning, nature and essentials of a valid contract, Meaning and essential rules of valid offer
and an acceptance; Definition and rules of consideration; Contractual capacity, general rule
and exceptions, minor, unsound mind and disqualified persons; Meaning and importance of
free consent; Meaning and rules of contingent contract. Distinction between contingent
contract and wagering agreement; Performance of contract; Termination and discharge of
contract; Remedies of breach of contract; Evolution of contract law in Nepal.
Unit III: Bailment and Pledge: L.H.5
Meaning and features of bailment and pledge; Distinction between bailment and pledge; Right
and duties of bailor and bailee ; Pawner and pawnee Rights and duties of finder of lost goods
Unit IV: Indemnity and Guarantee: L.H.5
Meaning of contract of indemnity; Rights and duties of indemnifier and indemnity holder;
Meaning and types of guarantee; Rights and liabilities of surety; Discharge of surety's liability;
Distinction between indemnity and guarantee.
Unit V: Contract of Agency: L.H.5
Meaning and nature of agency; Creation of agency; Classification of agents; Termination of
agency; Provisions of Nepal Agency Act, 2014 and Agency Rules, 2019.
Unit VI: Introduction to Sales: L.H.5
Nature of sales contract; Difference between sales and agreement to sell; Transfer of title and
risk of loss; Conditions and warranties; Performance of contract of sale of goods; unpaid
Unit VII: Law of Negotiable Instruments: L.H.5
Concept and importance of negotiable instruments; Difference between promissory notes and
bill of exchange; Meaning of holder and holder in due course; Discharge of negotiable
Suggested Readings:

11 W.R Anson, Anson's Law of Contract, Oxford University Press, London.

12 L.Y.Robertson Smith, G.G.Mann, R.A. & Roberts Business Law, West Publishing Co.

13 S.R Bahl,. Business Law, Kitab Mahal, Alahabad.

14 S.B Karki, B.P Mishra., Business Law, Aayush Publication, Ktm, Nepal.

15 1fO{Gb|axfb'/ >]i7, Joj;fosf] sfg"gL jftfj/0f,, k}/jL k|sfzg,

sf7df08f}{, g]kfn .
16 M.C.Kuchhal, Mercantile Law, Bikas Publishing House, New Delhi (Reprint 1999)
17 Satyanarayan, Kalika, Business Law, Buddha Academic Enterprise, Kathmandu

18 Prevailing Nepal Contract Act 056, Agency Act 2014, Agency Rules 2019, Nepal Negotiable
Instruments Act 2034
V Semester Syllabus
Area of Study: Core Credit Hour: 3 Credits

Objectives: The objective of this course is to provide the students with understanding of the
nature and functioning of capital and money markets in Nepal.

Unit 1: Introduction L.H.5

Money and inflation, money and business cycle, money and interest rate, conduct of monetary
policy, budget deficits and monetary policy. Financial intermediation, banking and money
supply. Financial markets (bond markets, stock markets and foreign exchange market):
Meaning and functions of money; Medium of exchange; Unit of account; Store of value;
Theoretical and empirical definitions of money. Types of financial systems: Direct and indirect
barter; warehouse receipt system; fractional reserve banking system, fiat system, electronic
system, fiat system; electronic system.

Unit 2: Functions of Financial Markets: L.H.6

Functions of financial markets; Structure of financial markets; Debt and equity markets;
Primary and secondary markets; Exchange and over the counter markets; Money and capital
markets; Functions of financial intermediaries; Financial markets instruments: Money markets
instruments: Treasury bills; commercial paper; negotiable certificate of deposit; banker's
acceptance; government bonds, euro-dollars; interest rate in the money markets, capital
markets instruments.

Unit 3: Interest Analysis: L.H.6

Time value of money; Compounding of single and multiple payments, presents value of single
and multiple payments, determination of interest rates. Interest practices-annual percentage
rates, add-on and discount rates, effective interest rates- frequency of compounding and
effective interest rates; Determinants of the general level of interest rates; Supply of funds
and demand for funds. Inflation and interest rates; Interest rate differentials; Term structure
of interest rates; Risk and required rates of return; Forecasting interest rates; Value: fixed
income assets; equity securities

Unit 4: Risks of Financial Intermediation: L.H.4

Interest rate risk, Market Risk, Credit Risk, Off-balance sheet risk, technology and operational
risk , Foreign exchange risk, country risk, liquidity risk, insolvency risk, other risk and
interaction of risk.
Unit 5: Financial Statement Analysis of Financial Intermediaries L.H.6
Common size financial statements, ratio analysis- liquidity, profitability, return on equity,
return on total assets, equity capital ratio, spread, net operating cost ratio, short-term
investments to total assets, purchased liabilities to total assets, credit quality, credit loss
provision to total assets, credit loss reserves total assets, capital adequacy, equity capital

Unit 6: Asset and Liability Management L.H.5

Types of assets and liabilities: Considerations in asset-liability management-profitability,
liquidity, risk, flexibility and regulatory requirements; Principles of asset-liability structure
management: profitability; liquidity, interest rate risk; business risk.

Unit 7: Liquidity and Interest Rate Risk Management: L.H.5

Liquidity management- reserve requirements, methods to meet liquidity needs, liquidity
measurement, flow approaches to liquidity measurement, liquidity gap analysis; Interest rate
risk management: measurement of interest rate risk, duration, tools for managing interest
rate risk.

Unit 8: Capital Adequacy and Required Returns: L.H.6

Capital adequacy; Functions of capital; types of capital; Measurement of capital adequacy;
ratio approach to capital adequacy ; Required returns for depository institutions; Cost of
equity, cost of capital notes and debenture; cost of time and saving deposits; cost of non-
interest bearing deposits; required return on assets, spread management and required return.

Unit 9: Loan Management: L.H.5

The credit cycle; types of loans; loan profitability management - timing and profitability.
Assignment of joint costs; credit decisions - individual credit decisions, credit decisions for
commercial loans, Monitoring loan profitability.

Suggested Reading

19 Charles Henning, Financial Markets and Economy, PHI

20 Fred Yeager and Neil Seitz, Financial Institutions Management Prentice hall
21 Frederic Mishkin, Money, Banking and Financial Markets, Harper Collins Publishers
22 Ronald Kidwell and Peterson, Financial Institutions, Markets & Money Dryden Press

23 T. Robinson and DD Wightman, Financial Markets: The Accumulation and Allocation of

Wealth(McGraw Hill)

24 Saunders and Cornett , Financial Institutions Management, McGraw Hill

V Semester Syllabus


Area of Study: Core Credit Hour: 3 Credits

Objectives: The basic objective of this course is to provided the students with the basic
concepts of taxation and auditing

Part A: Taxation
25 Taxation: concept, types and implication of taxes in National Economy
LH 4
26 History of Income Tax Law in Nepal; Income Tax Act, 2058
LH 4
27 Incidence of tax, type of assesses; Basis of charge, Residential status
LH 4
28 Value Added Tax: Principles and its application in Nepal.
LH 3

Part B: Auditing
1. Introduction: L.H.8
Origin, nature and scope of auditing; Objective of auditing; Advantage of an audit, Accounting,
auditing and investigation; Evolution of auditing in Nepal; Classification of audits: private
audit, government audit, internal audit, statuary or compulsory audit, partial audit, balance
sheet audit, cost audit, Management audit, Operational audit, Interim audit, cash audit.

2. Auditor's Report: L.H.4

Meaning of audit report; contents of audit report; Statutory duties of an auditor for the
contents of auditor's report; General and qualified report.

3. The auditor: L.H.3

Rights, duties and liabilities of an auditor, legal position of an auditor

4. Cost audit: L.H.6

Introduction; Definition of cost audit; Objective of cost audit; Advantage of cost audit;
Criticism against cost audit; Distinction between cost audit and financial audit; Cost audit
5. Government audit: L.H.6
Concept, objective, nature of government audit in Nepal; Distinction between the government
audit and commercial audit; Appointment of auditors of government companies; Role of
auditor's general in government audit in Nepal.

6. Investigation: L.H.6
Introduction; Essentials for investigation; Definitions; Characteristics of investigation;
Difference between investigation and audit; Objective of investigation.

Suggested Reading:

29 Income Tax Act 2058: HMG Ministry of Law and Parliamentary Affairs
30 Income Tax Rules: HMG Inland Revenue Department 2059
31 Rup Khadka: The Nepalese Tax System 2001: Sajha Prakashan, Kathmandu
32 Value Added Tax Act, 2052: HMG Ministry of Law & Parliamentary Affairs
33 Value Added Tax Rules: HMG Inland Revenue Department 2053
34 Bidya Dhar Mallik Nepalko Adhunik Aayakar Pranali: 2060
35 Pushpa Raj Kandel, Nepalko Bartaman Kar Byabastha: Buddha Academic Enterprises Pvt
Ltd. Kathmandu 2060

36 Pushpa Raj Kandel, Tax Laws & Tax Planning in Nepal: Buddha Academic Enterprises Pvt
Ltd. Kathmandu 2004 2nd Edition

37 T.R.Sharma Auditing: Sahitya Bhavan Agra

38 Walter W. Bigg Practical Auditing:, Allied Publiusher Ltd, NewDelhi

39 Finance Acts: published each year by HMG
40 Nepal Company Act 2053: HMG Ministry of Law & Parliamentary Affairs
V Semester Syllabus
Type of Course: Core Credit Hour: 3 Credits

Course objective:
The basic objective of this course is to impart the students with the skills of systematic writing
and presentation of a report on a field visit of a firm, an industry, or an institution. This course
enables the students to write and present a fact-based report on their investigation of a
problem area of business operations.

Description of course:
This course emphasizes the practical application of the course Research Methodology already
taught in the previous semester. In this course, students are required to visit a firm, an
industry, or an institution and observe the area (of the business’s operation e.g., purchasing,
production, marketing, finance, accounting, personnel, office, etc.) of their interest. The
students can use different methods of information and data collection (e.g., interview,
questionnaire, check list, etc.). The appropriate method of data collection to be used may be
decided in consultation with the concerned teachers. After the relevant data have been
collected, the students are required to prepare a written report on their study. Upon
completion of the report, the students are required to present the report in the seminar
organized by the Campus/College. The whole process of field report writing and presentation
should be undertaken in consultation with the concerned teacher designated as field report
supervisor by the Campus/College.
Activities required by the course:
A. Classroom activities by teacher:

41 A general introduction of field report writing, its purpose, kind of skills to be developed
among students. TH1

42 Process (steps to be taken) of preparing field report writing. TH1

43 Methods and techniques of information and data collection. TH1
44 Process of conducting group discussion, interview, & preparing a questionnaire, check list

45 Format of the field report TH1

B. Field visit activities:

46 Before the students go for the field visit, they have to be sure of what area of business
operation should be studied. The area of business operation for their study may include
purchasing, production, inventory, finance, accounting, sales, marketing, human resource,
industrial relations, and so on.
47 They should also work out beforehand about the kind of data they would need for their
study. Thereafter, they have to prepare themselves for the systematic study of that area.
They can make a study plan.
48 Upon their visit, they can use the appropriate method of data collection (e.g., group
discussion with the managers and staff, interview, questionnaire, check list, etc.) for their
49 The students have to take notes of everything that they think relevant for their study. If
they have any query or question, they should ask about it unhesitatingly with the
concerned person of the firm they visit. They can also ask for printed and published
documents such as Annual Reports, promotional leaflets, brochures, and so on.

C. Report writing activities:

The report is the end product of the entire process of field visit. This is the outcome, which will
be evaluated and awarded marks by the examiners. Therefore, the report should be well-
organized piece of written work. It should be well-formatted and organized in the main three
chapters as mentioned below:

Chapter 1: Introduction:
50 Introduction
51 Area of study
52 Issues to be addressed/questions to be answered
53 Objective of study
54 Need of study
55 Organization of study.

Chapter 2: Presentation and Analysis of Data

56 Presentation of data/figures in tables, charts, graphs, etc.
57 Analysis of data/figure by using some tools (e.g., accounting,
Financial and statistical tools)
Major findings

Chapter 3: Summary and Conclusion

58 A brief Summary of the report
59 Major conclusions derived from the analysis of data.
60 Suggestions (if any)
The report should be written in about 3,000 words. The report shall carry 80 percent
of the full marks and is awarded marks fully by the external examiners appointed by
the Controller of Examinations of Purbachal University.
D. Presentation activities:
Once the writing of field report is completed, it should be properly computer-typed, bound and
submitted to the Campus/College in three copies. On the date fixed by the Campus/College,
the students should individually present their reports in the seminar organized by the
concerned Campus/College. They can use the overhead projector (OHP) or multi-media
projector whatever is available in their Campus/College for their presentation purpose. The
students should also learn how to prepare transparent sheets for the OHP and use computer
power point for their presentation. The students should be precise, clear, confident and
effective in their presentation.
The presentation of the report shall carry 20 percent of full marks and will be
awarded internally by the concerned faculty at the Campus/College.
E. Evaluation of Report:
61 The evaluation of the field study report will be made internally and externally. 20 percent
of full marks shall be awarded internally by the faculty of the concerned Campus/College
at the presentation of report by the students
62 80 percent of full marks shall be awarded externally by examiner/s appointed by the Office
of the Examinations Management, Purbanchal University.
63 Two copies of written report shall reach the Office of Examinations Management,
Purbanchal University, Biratnagar along with the Examination Forms of the students of the
Fifth Semester together with the marks awarded internally at the presentation at their
respective Campus/College.
64 If any student fails to submit and present the report on time, s/he will be regarded as
absentee and will be treated as chance or make-up examinee whenever s/he submits and
presents it next time.