BBS Semester III Company account Course Objectives: The objective of this course is to provide the student with

basic knowledge and skills of auditing and develop the capabilities of performing and reporting on audit of financial statements. Unit 1 Accounting for Share Capital and Debentures L.H.08

Types of Shares; Issue of Shares; Bonus Shares; Right Issue; Issue, Redemption and Conversion of Preference Share; Issue, Redemption and Conversion of Debenture; Underwriting of Shares and Debentures. Unit 2 Financial Statement L.H.04 Preparation of Financial Statements as per Companies Act 2063; Interpretation of items of Balance Sheet and Income Statement; Disclosure Requirement According to Act/Rules. Unit 3 Amalgamation and Merger of Companies L.H.06 Legal Framework; Amalgamation in the Nature of Purchase; Amalgamation in the nature of merger; Determination of Purchase Consideration; Methods of Accounting for Amalgamation. Unit 4 Holding Company and Subsidiary Companies L.H.10 Concept of Holding Company; Determination of Pre-acquisition Profit, Goodwill or Capital Reserve, Minority Interest, Unrealised Profit; Revaluation of Assets; Dividend from Subsidiary Company; Intercompany Holding; Cross Holding; Consolidated Financial Statements. Unit 5 Liquidation of Company L.H.06 Provision Relating to Liquidation of Companies under Companies Act 2063; Amount Realised from Sale of Assets; Called Up Unpaid Capital; Determination of Parity in Case of Unequal Calls; Payment or Distribution of Surplus. Unit 6 Accounting for Joint Venture L.H.04 Meaning of Joint Venture; Forms of Joint Venture; Proportionate Consolidation; Joint Venture Vs. Partnership. Unit 7 Cash Flow and Fund Flow L.H.10 Basic Concept of Cash Flow; Purpose of Statement of Cash Flows; Cash and Cash Equivalent; Format of the Cash Flow Statement; Classification of Cash Flows; Preparation of Cash Flows; Method of Reporting Cash Flow from Operating Activities; Measuring Free Cash Flow; Concept of Fund Flow; Sources and Application of Funds. Suggested Readings: Westorn, J. Fred, Scott Besley & Brigham, Eugene F.: Essentials of Managerial Finance, Harcourt Brace Collage Publishers, New York Hampton, John J.: Financial Decision Making, Prentice Hall of India Pvt. Ltd., New Delhi Sharma,T.R.: Auditing, Sahitya Bhavan, Agra Auditing Act, 2048

Course Title: Co-Operative Management Course Objectives: To enable the students to acquires knowledge about the Co-Operative Management and administration. To familiarize the students with accounting and auditing of Co-Operatives. Unit 1 Introduction L.H.08

Concept, Meaning, Definition and Features of Co-Operatives Management, Structure of CoOperative Organization and Management, Essential Management Functions : Planning, Organizing, Directing and Controlling, Decision Making in Co-Operatives, Steps in Decision Making. Unit 2 Management Structure of Co-Operatives L.H.04

Management Structure: Roles & Responsibilities of General Body, Roles of Board of Directions, Role of President, CEO, Secretary Unit 3 Accounting System of Co-Operatives L.H.10

Nature and Scope of CO-Operative Accounting, Accounting Principles, Co-Operative Accounting VS Double Entry & Single Entry Accounting System , Books & Registers Maintained by the Co-Operatives, Statutory Requirements, Day Book and Subsidiary Day Book, Final Account. Unit 4 Co-Operative Audit L.H.08

Concept and Feature of Co-Operative Audit, Difference between Co-Operative Audit and General Audit, Rights and Duties of Auditor, Vouching, Verification, Valuation of Assets & Liabilities, Auditing of Research and Provisions, Audit Memorandum. Unit 5 Co-Operative in Nepal L.H.10

Origin and Development of co-operatives in Nepal, Procedures of formation, Registration, Renewal and Termination of Co-operatives,Co-operative Act 2048,Co-operative Rules 2049,Role of civic societies and the state in the co-operatives movement in nepal,Monitoring and Regulating co-operatives in nepal (Nepal Rastra Bank, co-operative department and District cooperatives ), Co-operatives in mid- western region Unit 6 Co-Operative Model Aboard L.H.08

Consumer Co-Operatives in Britain and Sweden, Credit Co-Operatives in Germany & Italy, Dairy Co-Operatives in Denmark, Farming Co-Operatives in Russia & Israel, Micro finance in Bangladesh. Suggested Readings: Goel, B.D. ''Co-Operative Management and Administration 'Deep & Deep Publications, New Delhi. Mamoria, C.B and Sexena '' Co-Operation in Foreign Lands.''

Course Title: Business Statistics- II Course Objectives: Aim of the Course is to enable the students to appreciate the richness of Statistical Science invite them to the probabilistic thinking. Statistics is the science of the future. Any technique that you are going to learn will help you to understand the unknown better, and in turn it will increase in your success in other courses and in your future professional career.

Unit 1 Regression Analysis

L.H.10

Measures of variation, Standard error of estimates (Se,Syx) , its interpretation , Coefficient of determination , estimation of predicted value , Assumptions on Reg. analysis. Unit 2 Decision Making:Payoffs, Regret Tables. Unit 3 Time series and Index Number L.H.10 L.H.06

Meaning , Measurement of time series semi average , moving average, Least square. Index Number ;- Rules , Problems related to wholesale price and cost of living index numbers , Lesperyres and Pasche formulas. Unit 4 Samling and Test of Hypothesis :L.H.12

Sampling-Introduction , Probability and non probability sampling(types). Testing of hypothesis :-Introduction , Type I and Type II error , Level of significance, degrees of freedom, standard error of mean , confidence interval , Test of significance of single mean , two means (one ,two tail , z , t tests).Chi- square 2 -test for independent of attribute . Unit 5 L.H.10 Transportation and assignment, CPM and PERT by Networking

Introduction , Basic initial feasible solution , test of optimality, Hungarian method, Network diagram , Critical path , pert . Suggested Readings: 1.Taha , Hamdy A . (2006) , Operations Research An introduction, Seventh Edition , Prentice Hall. 2. Budnick , F.S (1993 ) . Applied Mathematics for Business and Economics and Social Sciences , New Delhi : Mc Graw Hill, INC.

Course Title: Risk and Disaster Management Course Objective: The course will enable a student to understand the major types of natural and man-made disasters and also methods of mitigating their ill-effects on the human race. This Course helps to identify and to manage (take preventive steps) to handle the uncertainties that attend a business enterprise or that are personal to an individual. Unit I Introduction to RiskL.H. 10

Introduction, Classification of risk- The cost of risk- Degree of risk-Meaning- Scope & Objective of Risk Management- Personal risk management- Corporate risk management-Risk Management Process- The Administration of Risk Management Process, Risk IdentificationRisk Evaluation - Risk Control- Risk avoidance- Risk reduction- Evaluation of risk reduction measures-Risk Financing- Retention-Determination of retention levels, Self Insurance- Risk retention group. Unit II Classification L.H. 12 Enterprise Risk Management: Meaning of ERM - Sources, Pure risk- Speculative risk Strategic risk - Operational risk- Market risk- Credit risk-Risk management models- Integrated risk assessment- Frontiers of ERMRole of Chief Officer- Prerequisite for ERM Market Risk Management: Importance, Exposure in financial markets, Methods to handle & control Market risk. Credit Risk Management: Need, Securitization for credit risk, Credit derivatives, Methods for credit risk management. Operational Risk Management: Importance, Measurement of Operational risk, Stages of Operational Risk Management. Strategic Risk Management : Strategic out look to risk management, Strategic planning to manage risk -Managing risk in Merger & Acquisitions. Project Risk Management: Meaning -Source & Classification of project riskCost & Effect of project risk operation- Reason -Scope of Project Risk Management-Phases of Project Risk Management- Prerequisite of risk responseCharacteristics of risk response- Type of risk handling Strategies- Risk management in different types of project. Unit II Financial Risk Management L.H. 18 Operational Risk Management: Meaning - Sources & Classification of Operational Risk - Operational Events- Regulatory issues of Operational Risk ManagementMeasurement of Operational Risk-Objectives of Operational Risk Management- Stages of Operational Risk Management- Roles of Supervisor- Disclosure RequirementInsurance & Operational Risk Management. Financial Risk Management: Definition - Source of financial risk- Need & Importance of Financial Risk Management-Tools for Financial Risk Management: Derivatives- Futures- Swaps- Options- Role of Chief Risk Officer- Integrated Risk

Program- Double trigger option. Treasury Risk Management : Money market- Trends in Security Market- Trends in Interest Rates- E- Finance- Integrated treasury in Public Sector Banks- Volatility tradingFloating- Capital Adequacy- Liquidity Management-Tools for Treasury Risk Management: Currency future- Financial future- Commodity future- Steel futureOptions , Real Options- Weather derivatives Insurance. Unit IV Disaster Management L.H. 08

Definition of disaster; General Effects of disaster; Causal factors, Disastersand devolpment(cause and effect), Types of disasters/hazards: Natural, Anthropogenic, Sociological Technological, transport, climate change, Social and Psychological dimensions of disasters, coping with stress, anxiety and fears. Technology and disaster management and latest technological equipments, Disaster Management Agencies and their functions Suggested Readings: 1. Disaster Management: M. Saravana Kumar: Himalaya Publishing House 2. Introduction to Disaster Management: Satish Modh: Macmillan 3. John C. Hull, Risk Management and Financial Institutions, Willey Finance

Course Title: Marketing Management Course Objective: The Objective of this Course is to Help Students to Understand the Concept, Principles, Tools and Techniques of Marketing and its applications in Real Field. Unit 1 Introduction to Marketing L.H.8

Meaning , Nature Scope Marketing , Marketing Process, Concept of Marketing Management, Marketing Management Concept , Production Concept, (Product Concept, Selling Concept, Marketing Concept and Societal Marketing Concept), Marketing Mix : 4Ps and 4Cs, Major Trends and Forces that are Changing the Marketing land Scope . Unit 2 Marketing Environment Analysis L.H.08

Micro and Macro Factor , Consumer Behavior , Characteristics Affecting Consumer Behavior , Types of Buying Behavior, Buying Decision Process , Buying Decision Process for New Product , Buying Market, Business Buying Behavior, Business Buying Process, Institutional and Government Market . Unit 3 Market Segmentation L.H.06

Market Segmentation , Requirements for Effective Segmentation , Process of Market Segmentation , Segmentation Practices in Nepal , Market Targeting , Undifferentiated Marketing , Niche Marketing , Positioning

Unit 4 Products, Services and Brands L.H.08 What is a Product? Product and Service Classifications, Individual Product Decisions , Product Mix Decisions, Braising Packaging, Labeling , Service Marketing , Marketing Strategies for Service Firms , New Product Development Process, Product Lifecycle Strategies, Introduction Product and Service Marketing Unit 5 Pricing L.H.04

Pricing, Factors Affecting Price Determination. Methods of Price Determination , New Product Pricing Strategies ( Market Skimming Pricing and Market Penetration Pricing ) Product Mix Pricing Strategies, Price Adjustment Strategies, Price Changes , Public Policy and Pricing Unit 6 Channels of Distribution and Logistics L.H.08

Nature and Importance of Marketing Channels, Direct Marketing Channel and indirect Marketing Channel , Channel Behavior and Organization , Channel Design Decisions , Channel Management Decisions, Nature and Importance , Retailing , Retailer Marketing Decisions, Wholesaling , Wholesaler Marketing Decisions. Unit 7 Promotion L.H.06

Promotion Mix, Marketing Communication Process, Advertising , Developing Advertising Strategy , Public Relations Role and impact of Public Relations, Personal Selling Process , Seles Promotion, Rapid Growth of Sales Promotion

Suggested Readings Kolter Philip and Armstrong Gray , Principles of Marketing 13th Edition ,Pearson India Kolter / Armstrong , Marketing An Introduction Seventh Edition Pearson Education India.