PU 4 YEARS BBA

III Semester Syllabus

BEHAVIORAL SCIENCE

Area of Study: Credit Hour: 3 Credits

Course Contents

Objectives:
After completion of this course, the students will have knowledge regarding various influences
that are exerted on individuals and their behavioral.
Unit 1: Introduction of Behavioral Science L. H. 6
4. Concept and definition of the field, the emergence Behavioral Science, The Behavioral
Disciplines- Basic disciplines, Anthropology, Psychology, Sociology Economic, Political
Science, History.
5. Applied Areas- Education, Psychiatry, Marketing, Management, Administration.
Newer Fields- Game theory, Decision theory, Organization theory, Information theory
communication theory, cybernetics.

Unit 2: The Development of Individual difference L. H. 8

6. The span of development- Infancy and childhood, Adolescence, maturity and old age.
7. Individual difference- the distribution of traits, Individual traits.
8. The biological basis for behavior- The basis for individuality, pattern of development, Input
process, Central process, output.
9. Personality- Personality development, mental health, Retirement interest and attitudes.
10. Social and culture, factors- attitudes of society, socioeconomic influences.

Unit 3: Cultural and behavior L. H. 6

11. Concept of culture, Dynamics of culture- change, Development process and cultural lag.
12. Relation social constructs- Race, Nationality, Ethnicity and society.
13. Common social response, culture pattern in simple societies and larger societies, cross
cultural communication.

Unit 4: Social Structure L. H. 6

14. Social organization- Forms of organization, level of organization.
15. Individual differentiation- status, role, prestige
16. Social stratification- Bases of stratification, values, attitudes and norms.
17. Groups, organization and institutions (Political Institution, Economics Institutions,
Educational Institutions and family).
Unit 5: Social Process L. H. 8
18. Development of the social individual- socialization, conformity to norms.
19. Aggregate social process: change as a basic process, Accommodation, Assimilation
Alienation, integration, isolation.
20. Collective behavior- proximate influence situations, Broad influence processes, factors in
collective behavior.
21. Social mobility- career mobility, Generational mobility, other factors in mobility.
22. Population dynamics- Fertility and mortality, migration, Urbanization.
23. Conflict disintegration- Family patterns, community conflict, crime, industrial conflict.

Unit 6: Attitudes and Values L.H. 10

24. Attitudes- formation of attitudes, measurement of attitudes, consistency in attitudes,
attitude change.
25. Values & Norms- Values and other factors, categories of Norms, Variations in norms.
26. Prejudice- characteristics, Bases of prejudice, Reduction of prejudice.
27. Job attitude and satisfaction- Job satisfaction, Factors in job satisfaction, job satisfaction
and performance.

Unit 7: The Individual, The organization and society L. H. 4

Individualism and freedom, the individual and the organization, social responsibility.

Suggested Readings:

28.Blair J. Kolasa- Introduction to behavioral for sciences.

29.Stephen P. Robbins- Organization Behavior: Concepts Controversies and Application.
 PU 4 YEARS BBA
III Semester Syllabus
FINANCIAL MANAGEMENT-I

Area of Study: Credit Hour: 3 Credits

Objectives:
To acquaint students with the basic concepts of financial management and tools.
Contents
Unit 1: The Role of Finance and the Financial Manager L. H. 3
30. Finance as an area of study, the Managerial Finance Function
31. Goal of the Financial Manager, Agency Issue

Unit 2: The operating Environment of the Firm L. H. 3

32. Basic forms of Business Organization, Business Taxation
33. Financial Institutions & Markets: An Overview
34. The Capital markets, Interest rates & Required returns

Unit 3: The Analysis of Financial Statements L. H. 7

35. Types of ratios: the use of Financial ratios
36. Solvency ratios: Activity ratios: Profitability ratios: Operating & Market ratios
37. Limitations of ratio analysis
38. Financial Statement Analysis: Common size analysis: Du Pont analysis

Unit 4: Financial Planning L. H. 4

39. The Financial Planning Process
40. Cash Planning: Cash Budgets
41. Profit Planning: Pro forma statements, Preparing the pro forma income statement,
Preparing the pro forma balance sheet, Evaluation of pro forma statements

Unit 5: The Time Value of Money L. H. 6

42. Future value & Present value, Solving for time & interest rates.
43. Future & Present Value of annuity: Perpetuities, Present Value of an uneven series of
payments
44. Semi annual and other compounding periods
45. Continuous compounding: Fractional time periods: Amortization

Unit 6: Risk & Return L. H. 7

46. Defining & measuring risk
47. Probability Distributions and expected rates of return
48. Total risk versus market risk
49. Total risk analysis: assets held in isolation
50. Market risk analysis: assets held in portfolios.
51. Efficient portfolio: Optimal portfolio: CAPM: CML: SML

Unit 7: Valuation L. H. 6
52. Valuation Fundamentals
53. Bond Valuations: Bond fundamentals, YTM, semiannual interest & bond values
54. Preferred stock valuations
55. Common stock valuations: Basic stock valuation equation, Zero growth, Constant growth,
Multiple growth, Models based on P/E ratios.

Unit 8: Cost of capital L. H. 6

56. An overview of the cost of capital
57. Cost of debt: Before tax & after tax cost of debt
58. Cost of preferred stock
59. Cost of common stock: (Dividend yield method: Dividend growth model: Price earning
method.)
60. Cost of retained earnings: Cost of newly issued common equity
61. Weighted average cost of capital: The marginal cost of capital

Unit 9: Leverage & Capital Structure L. H. 6

62. Business & financial risk, Breakeven analysis
63. Operating leverage: Degree of operating leverage: Degree of financial leverage: Combined
operating & financial leverage, Impact of financial leverage.
64. Types of capital: Capital Structure theory, The optimal capital structure
65. The EBIT- EPS approach to capital structure
66. Choosing the optimal capital structure

Suggested Readings:

67.Gitman, J. Lawrence, Principal of Managerial Finance, Harper Collins Publishers

68.Van Horne & Wachowicz, Fundamentals of Financial Management
69.Ross, Wethersfield, Jaffe, Corporate Finance
70.Copeland & Weston, Financial Theory & Corporate Policy, Addison Wesley
71.Pradhan, Financial Management, Buddha Academic Enterprises, Kathmandu, Nepal
 PU 4 YEARS BBA
III Semester Syllabus
COST ACCOUNTING
Area of Study: Credit Hour: 3 Credits

Objectives:
The students are expected to know elements of cost on completion of this course.

Contents
Unit 1: Nature and Scope of Cost Accounting L. H. 3
Concept and Meaning, Scope, Objectives & Advantages of Cost Accounting, Cost accounting
vs. financial accounting, Limitation of cost accounting.

Unit 2: Cost- Concepts and Classification L. H. 3

Concept of Cost, Elements of cost, classification of cost, method and techniques of costing,
Preparation of cost sheet.

Unit 3: Materials Control L. H. 6

Meaning of Material, Concepts & Objectives of material control, Tehniques of Material control
(Stock levels, Economic order quantity, Just-in time inventory system, ABC analysis), Methods
of Pricing material issues based on actual cost (FIFO & LIFO) and its application.

Unit 4: Labour L. H. 5
72. Accounting & Control
Introduction, Types of Labour, Meaning, Causes and effects of Labour Turnover as well as
its reduction, Costs of Labour and its measures.
73. Remuneration & Incentives
Introduction, Computation of Good Wage System- Time Wage System, Piece Rate System,
(Straight Piece Rate System & Taylor's Differential Piece Rate System), Gant's Task and
Bonus Plan, Halsey and Rowan Premium and Bonus Plan.

Unit 5: Overhead L. H. 6
Concept, Classification with regard to behaviour of expenditure, Allocation and apportionment
of overhead to cost centers, Re-apportionment of service department cost to production
department, ABC costing.

Unit 6: Operating Costing L. H. 5

Meaning, Classification of cost, Preparation of Cost Statement: Transport costing, Canteen
costing, Nursing Home Costing and Hotel Costing.
Unit 7: Standard Costing and Variance Analysis L. H. 6
Meaning of Standard Cost and Standard Costing, Comparison between Standard and
Estimated cost variance analysis (Material & Labour Variances)
74. Material Variances: Material Cost Variance (MCV), Material Price Variance (MPV), Material
Usage Variance (MUV), Material Mix Variance (MMV), Material Yield Variance (MYV).
75. Labour Variances: Labour Cost Variance (LCV), Labour Rate Variance(LRV), Idle Time
Variance (ITV), Labour Efficiency Variance (LEV), Labour Mix Variance (LMV), Labour Yield
Variance
76. Overhead Variances- Three variances approach.

Unit 8: Contract Costing L. H. 5

Meaning & Features of Contract costing, Recording of Cost of Contract, Recording of Value and
profit on contract, Preparation of Contract Account.

Unit 9: Process Costing L. H. 6

Meaning & Features of Process Costing, Application of Process Costing, Accounting treatment
of process losses and wastages, Preparation of Process account Inter Process Profits.

Unit 10: Cost Reduction L. H. 3

Introduction, Advantages, Cost Control and Cost Reduction, Areas covered by Cost Reduction
Programme.

Suggested Readings:

77.Horngren, Datar, Foster, Cost Accounting, A Managerial Emphasis (Eleventh

edition), Pearson Education Pvt. Ltd., New Delhi.

78.Lal, Jawahar, Cost Accounting: Tata McGraw Hill Publishing New Delhi.
79.Prasad, N. K. Principles & Practice of Cost Accounting Book Syndicate Pvt. Ltd.
Calcutta.

80.Jain, S. P. & Narang, K. L., Principles & Practices of Cost Accounting, Kalyani, Delhi.
81.M. E. Thukaram Rao, Cost Accounting, New Age International Pvt. Ltd., New Delhi.
82.Prasad Shiv Unakarmi, Cost and Management- Account Educational Enterprises KTM
01.

83.M. Singh Yamesh, Ojha Khagendra, Acharya Chiranjibi Cost and Management
Accounting, Buddha Academic Publisher and Distributors Pvt. Ltd. Ktm, Second Edition
2004.
 PU 4 YEARS BBA
III Semester Syllabus
MARKETING MANAGEMENT-II
Area of Study: Credit Hour: 3 Credits
Objectives:
The basic objective of this course is to developed the knowledge and skills of the students
analyzing issues concerning major decision making in different area of marketing.
Unit 1: Marketing Information and Research L. H. 5
Need for information development, information what is marketing research? The marketing
research process, need for marketing research, characteristics of a good marketing research.
Unit 2: Market Oriented Strategic Planning L. H. 4
Corporate strategic planning, SBU's Business mission, SWOT analysis, Goal formulation,
Strategy formulation, Program formulation Implementation and control.
Unit 3: Differentiating and Positioning L. H. 5
Product differentiating, Personnel differentiating, Channel differentiating, Image
differentiating, Developing Positioning Strategies, Communicating the positioning strategy.
Unit 4: Product Management L. H. 4
Product line decisions, Product Mix Decisions, Brand Decisions, Packing and Labeling Decisions,
Product Life Cycle Strategies.
Unit 5: Promotion Management L. H. 4
Communication objectives, selecting the communication channel, Designing the massage,
Selecting the promotion mix, Total promotion budget.
Unit 6: Place Management L. H. 4
Channel Design Decision, Channel Management Decision, Channel Dynamics, Channel co-
operative, Channel Conflict, and Channel Competition.
Unit 7: Price Management L. H. 4
New Product Pricing Strategy, Product Mix Pricing Strategy, Responding to Price Changes.
Unit 8: Retailing and Wholesaling L. H. 4
Type of retailers, Retailer Marketing Decisions (Price, Product place and Promotion decisions)
Types of Wholesalers, Wholesalers marketing decisions, (marketing mix decisions)
Unit 9: Advertising and Sales Promotion L. H. 5
Nature of advertising, Scope of advertising, Advertising objectives, Advertising budget,
Advertising message, Media decisions, Advertising effectiveness, Purpose of sales promotion,
Sales promotion decision, Developing sales promotion program.
Unit 10: Personal Selling L. H. 4
Personal selling process, Sales force objectives, Sales force strategy, Sales force structure,
Sale force size, Sales force competition, Motivating the Sales force.
Unit 11: Organizing, Implementation and Controlling Marketing Plants L. H. 5
Organizing the marketing department, Company wide marketing orientation strategies,
organizing for implementation, Annual plan control, Efficiency control, Strategic control.
Suggested Readings:

84.Basic Marketing, E. Jerome Mc Carthy, William, D. Perreault.

85.Fundamentals of Marketing: William J. Stanton, Micheal J. Eizel Bruce J. Walker.
86.Principle of Marketing: Kotler, Philip and Armstrong
87.Consumer Protection and Satisfaction by Gulson, S. S.
88.Marketing Decisions, Koirala, Kundan D.
89.Marketing Management in Nepal, Dr. G. R. Agrawal.
 PU 4 YEARS BBA
III Semester Syllabus
MACRO ECONOMICS
Area of Study: Foundation Credit Hour: 3 Credits
Objectives:
The students shall be able to comprehend concepts, types, importance etc of macroeconomics.
They shall study national income. Keynesian Economic Theory along with the concepts &
components of inflation, monetary policy and trade cycle in this course.
Contents
Unit 1: Macroeconomics L. H. 4
Concept, Types, Importance and Limitations

Unit 2: National Income L. H. 5

Concepts, Measurement, Difficulties in Measurement, Importance, Accounting Concepts.

Unit 3: Classical Theory of Output and Employment L. H. 6

Says Law of Market, Assumption; Classical Theory of Output and Employment Limitations.

Unit 4: Keynesian Economic Theory L. H. 17

Keynesian Theory of Employment, Consumption Function: Short-run & Long run; Marginal
Propensity to Consume (MPC), Average Propensity to Consume (APC) Concept of Investment;
Autonomous & Induced; Investment Function; Concept, Types, Measures to Raise Investment,
Saving Function; Paradox of Thrift, Concept, Determinants, Simple Investment Multiplier;
Concept, Importance and Leakages.

Unit 5: Inflation L. H. 8
Concept, Types, Causes, Effects, Remedies, Inflationary Gap, Concept of Deflation and
Stagflation.

Unit 6: Monetary L. H. 5
Concept, Objectives, Instruments (Qualitative and Quantitative) Role of Monetary Policy in
Developing countries.

Unit 7: Trade Cycle L. H. 3

Concept, Phases, Features

Suggested Readings:

90.Jhingan, M. L. Macro Economic Theory, Konark Publisher Ltd. Delhi

91.Ahuja, H. L., Advanced Economic Theory, S. Chand and Company, New Delhi.
92.Dwivedi, D. N., Principles of Economics, Vikash Publishing House, New Delhi.
93.Joshi, Shyam, Micro & Macro Economics Analysis, Taleju Prakashan, Kathmandu.
94.Shapiro, E., Macro Economic Analysis, New Delhi.
95.Vaish, M. C., Macro Economic Theory, Wishwa Prakashan, New Delhi.
96.Kulkarni, K. G. Modern Monetary Theory, Macmillan India Ltd.
97.Mithani, D. M., Monetary Theory
 PU 4 YEARS BBA
III Semester Syllabus
QUANTITATIVE ANALYSIS
Area of Study: Core Credit Hour: 3 Credits
Objectives:
To acquaint students with the basic concepts of quantitative tools to solve simple business
problems (Quantitative Problems) and to provide the basic knowledge for advanced study of
quantitative methods of solving managerial problems.
Contents
Unit 1: Introduction L. H. 1
Introduction of Quantitative techniques. The significance of Quantitative techniques in
modern business world.
Unit 2: General Liner Programming Models (Graphical Methods) L.H. 12
Historical development of Linear Programming. Characteristic of Linear Programming models.
Formulation of Linear Programming Models. General Linear Programming Techniques
(Graphical vs simplex). Use of graphical methods to solve general linear programming
problems. Steps of graphical method. Multiple solution, infeasible solution, unbounded
solution.
Unit 3: Transportation and Assignment L.H. 13
General vs Special Purpose Linear Programme techniques, Mathematical formulation of
transportation problem Initial solution techniques, improved solution of transportation problem
(Using MODI method and Stepping stone method). Unbalanced transportation problem,
Degeneracy in Transportation model, Assignment problem, Mathematical formulation of
assignment problem, Iteration General steps of Assignment method.
Unit 4: Statistical decision and Game theory L. H. 8
Decision Environments, General steps of decision making process, Decision making under risk,
Expected monetary value, and Expected opportunity loss criteria, Decision making under
uncertainty: Maxima criteria, Minima criteria, Regret value criterion, Criterion of Realism
(Hurwicz), Laplace criterion. Salvage value in decision making process, Marginal analysis.
Expected profit with perfect information. Introduction to Game theory, optimal solution of two
person zero-sum game (pure strategy).
Unit 5: Statistical Quality Control L. H. 5
Advantages and limitations of Statistical Quality Control. Acceptance of sampling. Control
charts: X-chart, R-chart, Control charts by attributes: P-chart, Acceptance sampling plans and
OC curve
Unit 6: Risk & Return L. H. 9
Introduction to Network models. Basic difference between PERT (Programme Evaluation and
Review Technique) and CPM (Critical Path Method) PERT/CPM components: Events, Activities,
Dummies, Critical path and critical activities. Calculation of activity contd times (ES, LS, EF, LF
and Stock times). Use of probabilities to evaluate project completion time. Time and Cost
trade off by crashing a project.
Suggested Readings

98.Kirkpatrick, Quantitative Approaches to Management

99.J. K. Sharma Quantitative Techniques for Managerial Decisions
100.Kothari, Quantitative Techniques
101.Sunity Shrestha, Production and Operations Management