BUSINESS COMMUNICATION

Course No.: MGT 205

Nature of the Course: Compulsory

Full Marks: 100

Pass Marks: 35
Lecture hour: 150

The Business Communication course contains two components: I. Business English, and II.
Problem-solving Approach to Writing Skills. The weightage for the first component is 50% and
the second component is 50%.
I. Business English (50%)
The Course
This is a course in English for the workplace. It provides
clear learning aims, targeted to learners needs
the grammar, vocabulary, and functions necessary for learners to become operational in
a range of professional and social situations
a new approach to grammar which guides learners to work out rules of meaning and
usage
strategies for effective vocabulary learning
authentic materials to reflect learners needs and expectations.
Objectives
The course is for mature learners who
need English as a language of international communication in both professional and
social contexts
need to review and build on the grammar they have already covered
need to develop fluency and accuracy
need to extend and develop their active and passive vocabulary
have limited time available for study
can develop strategies to enable them to take control of their own learning.
Contents
The course is organized around ten broad communicative units: Achievement, Motivation,
Communication, The Future, Challenges, Psychology, Creativity, Image, Responsibility, and
Security. Each unit begins with an agenda which gives details of the language to be studied in
the unit. This is followed by four main parts: Language focus, Wordpower, Skills focus, and
Focus on functions. There is a review unit after every two units.
Language focus presents and practices the target grammar in a context related to the general
topic of the unit. It has four stages: an introductory activity, presentation of the target grammar
in a realistic context, grammar analysis, and practice.
Wordpower presents and activates a lexical set or semantic field related to the topic of the unit.
At the same time it introduces a variety of strategies for organizing and learning vocabulary

effectively. It has two stages: introduction of topic-related vocabulary and a follow-up practice
activity.
Skill focus has longer listening and reading texts, which provide exposure to the target grammar
of the unit and develop listening, speaking, and reading skills. It has three stages: a preview to
introduce and stimulate interest in the topic, a task (s) to complete while reading or listening,
and follow-up.
Focus on functions presents and practices basic key phrases which professionals need for
socializing. There are two main stages: a range of possible exponents for students to identify,
and controlled and then freer role-play.
There is a pocket book in the pouch at the back of the book and it is divided into two sections:
Grammar and Focus on functions. These summarize the key language points from the book.
The attached DVD-ROM includes video clips for every unit, with accompanying interactive
exercises. The clips contain reports, interviews, and profiles that relate to the topic of the unit.
The disc also has a selection of texts in the book accompanied by audio versions and dictations.
These are linked to an interactive vocabulary list containing key words and phrases from the
book. There are also grammar, vocabulary, and function practice activities.
Prescribed Book
Harding, Keith, and Adrian Wallwork. International Express: Students Book UpperIntermediate (with Pocket Book and DVD-ROM). Oxford: OUP, 2007.
Suggested Teaching Method
It is strongly recommended that the teachers follow the ideas for teaching as given in the
teachers resource book. Students will be evaluated in terms of the skills presented in the
prescribed book.
Reference Books
Wallwork, Adrian. International Express: Workbook Upper-Intermediate (with students CD).
Oxford: OUP, 2007.
Appleby, Rachel, Heidi Grant, and Tracy Byrne. International Express: Teachers Resource Book
Upper-Intermediate (with video). Oxford: OUP, 2006.
Harding Keith, and Adrian Wallwork. International Express: Class CDs Upper Intermediate.
Oxford: OUP, 2007.
Oxford Advanced Learners Dictionary of Current English. Eighth Edition. Oxford: OUP, 2010.
II. Problem-solving Approach to Writing Skills (50%)
The course concentrates on presenting the skills students need when they write in English in
business situations. To listen, speak, read, or write, knowledge of English vocabulary and
grammar is needed; but these aspects of language are not specific to business communication.

Objectives
The main objectives of the course are to enable students to
put ideas in order
group ideas into paragraphs
write apt introduction and conclusion
show relationship between ideas
present attitude clearly
edit out irrelevant materials
punctuate correctly
Contents
With an eye to the kinds of writing students in business are mostly in need of doing, the
contents of the course are listed below:
Informal letters
Formal Letters
Reports
Brochures and guides
Articles
Instructions
Writing a story
Business letters and memos
Prescribed Book
Coe, Norman, Robin Rycroft, and Pauline Ernest. Writing Skills: a problem-solving approach.
Cambridge: CUP, 1983.
Suggested Teaching Method
Students learn a lot by working together in groups to solve a problem or make a decision.
Learners should share their knowledge, compare their opinions, and discuss their ideas in small
groups. The instructions for each exercise in both the textbooks include suggestions about ways
of working with the material, and the teachers can adopt or adapt those suggestions according
to their own ideas and circumstances. A number of ideas for teaching are also given in the
teachers manual. Students will be evaluated in terms of the skills presented in the books.
Reference Books
Oxford Advanced Learners Dictionary of Current English. Eighth Edition. Oxford: OUP, 2010.

Coe, Norman, and Robin Rycroft. Writing Skills: a problem-solving approach. Teachers Book.
Cambridge: CUP, 1983.
Leech, G.N., and Jan Svartvik. A Communicative Grammar of English. Third Edition. London: Longman,
2002.

MACROECONOMICS
Course No.: MGT 206
Nature of the Course: Compulsory

Full Marks: 100

Pass Marks: 35
Lecture hour: 150

Course Objectives
This course of macroeconomics aims to enhance understanding of students on the macroeconomic
theories and develop skills of students in using these theories in business decision making under
different economic environment.
Course Description
This course of macroeconomics makes students capable to understand macroeconomic theories and
contemporary macroeconomic issues in reference to Nepal. This course consists of introduction to
macroeconomics, national income accounting, classical theory of employment, Keynesian
macroeconomics, inflation, business cycles, monetary theory and policy, government finance and fiscal
policy and contemporary issues in references to Nepal.
Contents
Unit 1: Introduction to Macroeconomics
LH 8
Meaning, scope, uses and limitations of macroeconomics
Difference and interdependence between macro and microeconomics
Concept of new classical school and new Keynesian
Macroeconomic concept: Stock and flow variables; Equilibrium and disequilibrium; Static,
comparative static and dynamic analysis
Unit 2: National Income Accounting
LH 20
Circular flow of income and expenditure in two sector, three sector and four sector economy
Meaning of national income
Different concept of national income: GDP, NDP, GNP, NNP, national income at factor cost (NI),
personal income (PI), disposable personal income (DI), per capita income (PCI)
Real and nominal GDP, GDP deflator
Computation of National income: Product, Income and Expenditure method
Difficulties in measurement of national income
Importance of national income accounting
(Numerical exercise)
Unit 3: Classical Theory of Employment
Concept and types of unemployment
Say's law of market and its implications
Determination of equilibrium level of employment and output under classical theory
Critical evaluation of classical theory
(Numerical exercise)

LH 7

Unit 4: Kaynesian Macroeconomics

LH 30
Keynesian theory of employment: Principle of effective demand
Consumption function: Concept, classification, Psychological law of consumption, determinants
of consumption function
Saving function: Concept, classification, determinants of saving and paradox of thrift

Investment function: concept and types of investment, Marginal efficiency of capital,

investment demand curve, determinant of investment
Income and output determination in two sector economy
Investment Multiplier: Concept, income generation process, leakages and criticism
(Numerical exercise)
Unit 5: Income determination (IS-LM) model: Hicks-Hansen Approach
An Introduction to Product market equilibrium (derivation of IS curve),
Money market equilibrium (derivation of LM curve),
General equilibrium in the product market and the money market
Unit 6: Inflation
Meaning and types of inflation
Measurement of inflation through consumers price index (CPI)
Demand pull inflation and cost push inflation: concept and causes
Effects of Inflation
Anti inflationary measures
Inflation and unemployment: Phillips curve
Concepts of Deflation and Stagflation
(Numerical exercise)
Unit 7: Business Cycles
Concept, types and characteristics of business cycle
Phases of business cycle
Measures to control business cycle

LH 8

LH 14

LH 8

Unit 8: Monetary Theory

LH 15
Money supply: Concept and determinants
Demand for money: Keynesian approach
Money market and capital market: Meaning and function
Monetary Policy: Concept, types, objectives and instruments of monetary policy
Exchange rate: Determination of equilibrium exchange rate under fixed and flexible exchange
rate system
Unit 9: Government Finance
Government budget: Concept, classification, and component and Government budget
Deficit financing: Concept, objectives and methods of deficit financing
Fiscal policy: Concept, types, objectives and instruments of fiscal policy

LH 15

Unit 10: Contemporary Issues (with reference to Nepal)

Privatization, Liberalization and Globalization: Concepts, benefit and defects
Foreign direct Investment: Benefit, defects and current status of Nepal
Economic growth and Development: Concept and sources of economic growth
Foreign employment: Benefits, defects and current status of Nepal
Poverty: Concept, types, causes and remedies
Economic inequality: Concept, causes and remedies

LH 25

Suggested Books
Ackley, Gardener. (1978). Macroeconomics: Theory and Policy. New York: Mac Milan Publishing Co.
Ahuja, H.L. (1997). Macroeconomic Theory and Policy. New Delhi: S. Chand and Company
Branson, William H. (1992). Macroeconomic Theory and Policy. New Delhi: Universal Book Stall
Dornbusch, Rudiger and Stanley Fischer. (1981). Macroeconomics. New York: McGraw-Hill Book
Company
Dwibedi, D.N. (2001). Macroeconomic Theory and Policy. Tata McGraw-Hill Publishing Company
Limited, New Delhi
Jhingan, M.L. (2004). Macroeconomics. New Delhi: Vrinda Publication (P) Ltd.
Joshi, Shyam. (2012). Business Economics. Kathmandu: Taleju Prakashan
Mankiw, N. Gregory. (2009). Principles of Macroeconomics. Cent age Learning India Private Limited,
New Delhi (4th edition)
Publications of NRB, CBS, MOF
Shapiro, Edward. (2004). Macroeconomic Analysis. New Delhi: Galgotia Publication (P) Ltd.
Singh, S.K. (1996). Public Finance in Theory and Practice. New Delhi: S. Chand and Company Ltd.

COST AND MANAGEMENT ACCOUNTING

Course No.: MGT 212
Nature of the Course: Core

Full Marks: 100

Pass Marks: 35
Lecture hour: 150

Course Objectives
The objectives of the course are to provide the students with in-depth knowledge of cost and
management accounting in order to enable them to develop, arrange and classify cost information
required for decision making for maximizing the profit and reducing / eliminating losses.
The course further aims at developing a sound base for higher study in accounting besides in practical
knowledge required by the middle level managers to handle cost information independently.
Contents
Unit 1: Conceptual Foundation
LH 6
Meaning, objectives, importance, advantages and limitations of cost & management accounting.
Differences between cost and management accounting. Limitations of financial accounting. Concept
and importance of cost, cost segregation & estimation: Concept and methods of cost segregation: i)
Two point method and ii) Least square method & iii) Estimation of cost
Unit 2: Accounting for Materials
LH 10
Materials/Inventory: Concept, reasons and objectives for holding material / inventory. Inventory
Control: Meaning, importance and techniques: Economic order quantity: concept and
techniques-formula, and trial and error approaches-considering discount under certainty
condition, re-order, maximum, minimum, danger and average stock levels, safety stock under
certainty.
Perpetual inventory system, stock control through ABC analysis Concept & technique and just in
time inventory: concept, advantages and limitations.
Unit 3: Accounting for Labour Cost
LH 14
Labour cost: Concept and need for control of labour cost.
Premium Plan: Premium bonus scheme-Halsey and Rowan Plan, Taylor's differential piece rate
system, and Gantt's Task and Bonus plan, Group bonus scheme: Pristman's and Scanlon's plan.
Labour turnover: Concept, causes and effects, cost of labour turnover: preventive and
replacement cost calculation, labour turnover ratios.
Unit 4: Accounting for Overhead Cost:
LH 14
Overhead cost distribution: Meaning, primary & secondary distribution of overhead cost under
direct method.
Allocation, apportionment and absorption of overhead: meaning, importance, and allocation,
apportionment and absorption of overhead based on:
o Volume: Concept and ascertainment of total cost and profit under Traditional Volume Base
Costing Technique.
o Activity: Concept, limitations of traditional overhead absorption system, procedures of
absorption of overhead cost under Activity Base Costing Technique, ascertainment of cost
and profit under ABS technique, activity based profitability analysis, benefits and limitations
of activity based costing system.

Unit 5: Costing in Different Situations

LH 30
Service costing: Concept and scope of operating costing; Preparation of Cost sheet for Transport
Service for passenger, Hospital and Hotel & Restaurant Services, limitations of service costing
Job order costing: Concept, Measuring direct material, direct labour and manufacturing
overhead cost, Accounting for job order: Preparation of job order cost sheet showing nonmanufacturing costs & determination of cost of goods manufactured and cost of goods sold and
computation of unit costs, Job order costing in service companies.
Process costing: Concept and preparation of Process account with/without beginning and
ending work-in-progress inventory, partial & total transfer of output to next process, accounting
for process loss/gain: normal and abnormal loss, abnormal effective/gain and treatment of
spoilage, wastage, scrap and defective unit, accounting for inter process profit, reserve for
unrealized profit, Equivalent unit: Concept and costing: need, importance and methods:
Weighted average and FIFO costing techniques, difference between job order costing and
process costing.
Joint Product and by product costing: Concept of joint and by-product, apportionment of joint
cost under unit of output and revenue basis.
Unit 6: Accounting for Profit Planning
LH 30
Absorption costing: Concept, importance, and income statement under absorption costing,
normal capacity and fixed manufacturing overhead rate, treatment of opening and closing stock,
over and under absorption of fixed manufacturing overhead & adjustment in margin and
limitations.
Variable costing: Concept, use and importance, Income statement under variable costing,
variable manufacturing cost and limitations.
Reconciliation of profit/loss: Manufacturing overhead-period and product cost, fixed
manufacturing overhead rate, difference in stock, reconciliation of profit between absorption
and variable costing techniques showing the causes of difference.
Cost Volume profit analysis: Meaning, importance, Contribution margin analysis, contribution
margin ratio, Cost Volume ratio, Break-even-analysis: under constant underlying situations:
changes on selling price, fixed cost, & variable cost, and under step fixed cost & multi-products
situations, margin of safety, assumptions of CVP analysis, advantages, limitations and
determination of selling price for realizing desired profit.
Unit 7: Cost Accounting for Planning and Control
LH 40
Standard costing: Concept, preliminaries to established standard costing system, difference
between standard and budget, advantages and limitations.
Variance analysis:
o Material variance: Concept and calculation of cost, price, usage, mix and yield variances.
o Labour variance: Concept and calculation of cost, efficiency, rate, mix, idle time and yield
variances.
o Overhead cost variance: Concept and calculation of capacity, efficiency and spending
variances Disposal of variances, preparation of Income Statement based on standard cost
Budgeting for planning: Budget-Concept, importance, and Types-Sales budget: production
budget, direct material consumption and purchase budget, direct labour budget, manufacturing
overhead budget, cost of goods manufactured budget, selling/distribution and administrative
expenses budget and cost of goods sold budget

Flexible budgeting: Concept and limitations of planning (static budget), importance of flexible
budgeting, flexible budgeting for overhead cost control on activity levels and budget allowance
for actual level attained
Unit 8: Cost Reduction
LH 6
Cost reduction and cost control: Cost reduction-pre-requisites, techniques, steps, responsibility
& limitations
Value engineering (analysis): Concept, advantages, tools and techniques for cost reduction
Value analysis: Concept, objectives, importance, advantages and techniques of value analysis.
Suggested Books
Dangol, R.M. and et.al, Cost and Management Accounting, Taleju Publishing House, Kathmandu
Garrison, R.H. & Noreen, E.W., Managerial Accounting,McGraw-Hill Companies, Inc.
Koirala, M.R. and et.al, Cost and Management Accounting, Buddha Academy Publication House,
Kathmandu.
Koirala, Y.R. and et.al, Cost and Management Accounting, Ashmita Publication, Kathmandu.
Lal, Jawahar, Cost Accounting, Tata McGraw Hill Co., New Delhi
Lucy, T., Cost Accounting, Tata McGraw Hill Co., New Delhi.
Lynch & Williamson, Accounting for Management Planning & Control, Tata McGraw Hill Co.
Munankarmi, S.P. and Shrestha, B.P., Cost and Management Accounting, Samjhana Publication House,
Kathmandu.
Nigam, R.S. Narang, S.P. & Sehagal, B.C., Principles and Practice of Cost Account, S. Chand and Co., New
Delhi.
Pillai & Bagavathi, Cost Accounting, S. Chand and Company Ltd. New Delhi.
Tamrakar, M.R. and et.al, Cost and Management Accounting, Pinacle Publication, Kathmandu
Upadhyay, J.P. and et.al, Cost and Management Accounting, Khanal Publication, Kathmandu.

FUNDAMENTALS OF MARKETING
Course No.: MGT 214
Nature of the Course: Core

Full Marks: 100

Pass Marks: 40
Lecture hour: 150

Course Objectives
This course aims at developing knowledge and skills in students in analyzing issues concerning major
decision making areas of marketing. It also aims to give background knowledge to students to prepare
them for concentration courses in marketing.
Contents
Unit 1: Introduction
LH 18
Meaning and Definitions of Marketing;
Business-Oriented Marketing Concepts & Business Practices: Production concept, Product
concept, Selling concept, Modern Marketing concept, Social concept, Holistic concept.
Emerging Concepts in Marketing Direct Marketing, Quality Marketing, E-marketing,
Relationship Marketing; and Green Marketing.
Marketing-Mix: Meaning, components and Implications;
Unit 2: Understanding Marketing Environment
Concept and features of marketing environment;
Classification of marketing environment: micro and macro;
Impact of Macro Environment in Marketing;

LH 12

Unit 3: Managing Market Information

Concept and need of market information;
Marketing Information System: concept and components;
Marketing Research: concept and process;
Use of Internet in collecting information;

LH 10

Unit 4: Market Segmentation, Targeting and Positioning

Concept of market and market segmentation;
Objectives of market segmentation;
Process of market segmentation;
Targeting the market: concept and types of target market, focusing marketing program;
Product Positioning for Target market: concept and process of product positioning;

LH 12

Unit 5: Understanding Buyer's Behavior

Concept of buyer and buyer behavior;
Importance of understanding buyer behavior;
Consumer buying decision: process and determinants;
Organizational buying decision: process and determinants;

LH 14

Unit 6: Product Decision

Concept, and classification of products;
Types and features of consumer products;
Types and features of industrial
Service product: concept, features and strategies;
Product life-cycle: concept, stages and implication of marketing strategies;

LH 20

New product development: concept of new product and development process;

Branding Decision: Meaning, importance and types;
Packaging Decision: Meaning, requirements and strategies;
Labeling Decision: Meaning, types and requirements;

Unit 7: Pricing Decision

Concept of price and pricing;
Objectives of pricing;
Methods of pricing;
Pricing strategies;

LH 10

Unit 8: Promotion Decision

LH 18
Concept and objectives of promotion;
Promotion mix and its components: advertising, publicity, sales promotion, personal selling, and
public relations;
Advertising: concept, features, types, and Media;
Web advertising in marketing communication;
Publicity: concept and forms of publicity;
Sales Promotion: concept and types;
Personal selling: concept, types and process of personal selling;
Public relations: concept and tools;
Selection of Promotion mix;
Integrated marketing communication: Meaning and significance;
Unit 9: Distribution Decision
Concept and objectives of distribution decision;
Methods of distribution: direct and indirect;
Marketing channels and channel structure for consumer goods and industrial goods;
Role of marketing intermediaries in distribution system;
Selection of channel of distribution;
Channel Conflicts and Conflict Resolution Methods;
Physical distribution: concept and components;

LH 18

Unit 10: Marketing Practices in Nepal

Marketing Environment in Nepal;
Marketing Mix Decisions in Nepal;
Information system in Nepalese Firms;
Marketing Research Practices in Nepal;
Problems and Prospects of Marketing Practices in Nepal;
A small project work may be given to students;

LH 18

Suggested Books
Evans and Berman, Marketing, Macmillan Publishing Company.
Kotler and Armstrong, Principles of Marketing, Pearson/Prentice Hall of India.
Rosenberg, Larry J., Marketing, Prentice-Hall.
Stanton, Etzel and Walker, Fundamentals of Marketing, McGraw Hill.
Strauss, EI-Ansary and Frost, E-Marketing, Pearson Education.
Zikmund and d'Amico, Marketing, John Wiley & Sons.
Agrawal, G.R., Fundamentals of Marketing in Nepal, M.K. Publishers.
Koirala, K.D., Fundamentals of Marketing, Buddha Academics, Kathmandu.
Shrestha, Shyam K., Fundamentals of Marketing, Asmita Publications, Kathmandu.

FOUNDATIONS OF HUMAN RESOURCE MANAGEMENT

Course No.: MGT 216
Nature of Course: Core

Full Mark: 100

Pass Mark: 35
Lecture hour: 150

Course Objectives
The objectives of this course are:
To introduce the basic concepts of Human Resource Management.
To enhance the knowledge and approaches of Human Resource Management.
To develop students' skills to handle tactfully emerging human resources challenges and issues.

Contents
Unit 1: Introduction to Human Resource Management:
LH 12
Concept, characteristics, objectives and functions of Human Resource Management.
Human Resource Management System, Personnel and Human Resource Management.
Human Resource outcomes-Quality of work life, productivity and readiness to change.
Challenges of Human Resource Management.
Unit 2: Human Resource Planning:
LH 17
Concept, characteristics and importance for Human Resource Planning.
Concept of Human Resource Strategy, Relationship between human resource planning and
Strategic Planning.
Approaches to Human Resource Planning.
Human Resource Planning process - Assessing current human resources, Demand and Supply
Forecasting, Human Resource Inventory, Human Resource Information System, Succession
Planning, Human Resource Planning in Nepalese Organizations.
Unit 3: Job Design and Analysis:
LH 18
Meanings of Job, task, position and occupation
Concept, benefits and methods of job Design.
Concept, and purposes of Job Analysis, collecting job analysis information, Job Analysis
techniques Job-focused and person / behavior-focused. Job description, job specification and
job evaluation.
Unit 4: Recruitment, Selection and Socialization:
Meaning, sources and methods of recruitment.
Concept of selection, Difference between selection and recruitment.
The selection process, selection tests, interviews and their types.
Reliability and Validity in selection test.
Concept and process of socialization.
Recruitment and Selection Practices in Nepalese Organization.

LH 18

Unit 5: Training and Development:

Concept and process of learning
Human Resource Development: Concept and importance.
Concept, objectives and benefits of training, determining training needs.
Training methods: on - the - job and off - the - job.
Concept and techniques of management development.
Evaluating training effectiveness.
Training and development practices in Nepalese organizations.

LH 18

Unit 6: Motivation:
LH 18
Concept, types and importance of motivation.
Motivation Theories: Achievement, Equity, ERG and Vroom's Expectancy Theory.
Motivation and Performance.
Frustration - concept and causes.
Job satisfaction - concept and factors related to job satisfaction.
Unit 7: Performance Appraisal and Reward Management:
LH 12
Concept and uses of performance appraisal.
Methods of Performance appraisal - Graphic rating scale, alternative ranking, paired
comparison, forced distribution, critical incident, essay and Checklist methods.
Concept of reward management, types and qualities of effective rewards.
Performance appraisal practices in Nepalese Organization.
Unit 8: Compensation Management:
LH 12
Concept and determinants of compensation.
Methods of establishing employees compensation; current trends in compensation; Incentives
plans; Different forms of incentives; Union influence in compensation programs.
Compensation practices in Nepalese Organization.
Unit 9: Employees Discipline:
LH 7
Concept and types of disciplinary problems. General guidelines in administrating discipline,
Disciplinary actions.
Unit 10: Labor Relations: Grievances and Dispute Settlement
LH 18
Concept and purposes of labor relations. The actors of industrial relations system.
Employees grievances, causes and handling of employees grievances.
Labor disputes. Prevention and settlement of disputes. Disputes settlement process in Nepal.
Features of Labour Act and Trade Union Act.
Suggested Books
Adhikari, Dev Raj - Human Resource Management, Buddha Academics, Kathmandu, 2002.
Agrawal, G. R. - Human Resource Management in Nepal, M.K. Publishers, Kathmandu, 2001.
Aswathappa K. Human Resource and Personnel Management: Text and Cases, Tata McGraw Hill, Delhi 2002.
Decenzo and Robbins, Human Resource Management, Prentice Hall of India Pvt. Ltd, New Delhi.
Dessler, Gary - A Framework of Human Resource Management, Pearson Education, Delhi - 2003.
Jyothi, P. and Venkatesu, D.N., Human Resource Management, Oxford University Press Delhi.
K.C., Fatta Bahadur Human Resource Management, Sukunda Books, Kathmandu, 2003
Labour Act and Labour Rules of Nepal.
Shrestha, Amuda, - Human Resource Management, Educational Publishers, Kathmandu, 2004
Shrestha, Kul Narsingha, Human Resource Management, Nabin Prakashan, Kathmandu, 2004

Model Question

MGT 212: Cost and Management Accounting

Full Marks: 100
Pass Marks: 35
Candidates are required to give their answer in their own words as far as practicable. The figures in
the margin indicate full marks.
Attempt All Questions
Brief Answer Questions
1. State any three objectives of cost accounting.
2. Define management accounting.
3. What is value analysis?
4. Mention any two causes of labor turnover.
5. Write any two limitations of volume based costing system.
6. A manufacturing company provides you the following information of material X:
Total cost at economic order quantity Rs. 2000
Ordering cost per order Rs. 50
Cost per unit of material Rs. 20
Carrying cost is 10% of inventory value
Required: Annual requirement of material X

[10 x 2 = 20]

7. Manakamana Ltd. is working now at its annual normal capacity of 20000 units. The total cost per
unit is Rs. 100. The annual fixed costs are Rs. 50,000.
Required: Total cost at 60% of the normal capacity.
8. Following particulars of a worker are provided:
Standard time allowed
15 hours
Actual time spent
12 hours
Wage rate per hour
Rs.20
Required: Effective wages under Rowan Premium Plan
9. The following information of a manufacturing company are provided:
Annual requirement 36000 units
Safety stock 10 days consumption
Re-order period is 5 days
Required: Re-order level
10. The following particulars are extracted from the records of a company:
Beginning and ending number of employees were 200 and 250 respectively
Number of employees quit and discharged was 25 and 10 respectively
Employees replaced during the period were 30
Required: Labour Turnover Rate under Separation Method

Descriptive Questions Answer

[5 x 10 = 50]
11. PQ Ltd is a manufacturing company having three production departments A, B and C and two service
departments X and Y. The operating conditions of the departments are given below:
Particulars
Direct Materials (Rs.)

Production Departments
A
B
C
1000
2000
4000

Direct Wages (Rs.)

5000

2000

3000

1000

2000

Area in sq. ft.

500

250

500

250

500

Capital value of assets (rs. in Lakhs)

20

40

20

10

10

1000

2000

4000

1000

1000

50

40

20

15

25

50%

30%

20%

Machine hours
Horse Power of Machine
Service rendered by Service departments

Service Departments
X
Y
2000
1000

The overheads extracted from the books of the company are as under:
Factory Rent
Rs. 4000
Power
Rs. 2500
Depreciation
Rs. 1000
Other overheads
Rs. 9000
Required: a) A statement showing overheads distribution to departments
b) Machine hour rate of the production departments.

(8 + 2 = 10)

12. Bright manufacturing company with normal capacity of 25000 units provides the following
particulars for the year ending:
Production units
30000
Sales units
35000
Variable manufacturing cost per unit
Rs. 6
Fixed manufacturing cost per unit
Rs. 3
Closing stock units
2500
Variable selling and administrative cost per unit
Rs. 2
Fixed selling and administrative cost
Rs. 45000
Selling price per unit
Rs. 15
Required: i) Income statement under external reporting system
ii) Reconciliation statement showing the profit of internal reporting
(7 + 3 = 10)
13. The sales revenue and earned profit of a special industry during two years were as follows:
Year
Sales Revenue (Rs)
Profit (Rs)
2011
1000000
60000
2012
120000
80000
Required: i) Profit volume ratio
ii) Fixed cost
iii) Brake even point (Rs)
iv) Required sales amount to earn desired profit of Rs.25000 after tax. The corporate tax
rate is 20%
v) Profit when sales are Rs. 800000
(2 + 2 + 2 + 2 + 2 = 10)

14. a) Nepal transport company provides you the following information for the month of Baishakh:
Cost of truck
Rs. 2500000 Kilometer runs in Baishakh 10000 kms
Salary and wages
Rs. 18000 Diesel and lubricants
Rs. 10 per km
Repairs per month
Rs. 6000 Garage rent
Rs. 2000 per month
Insurance and road tad Rs. 48000 per annum
Depreciation @ 10% per year under SLM
Required: i) Total cost showing standing and running charges
ii) Profit if the company charges 30% profit on cost
( 4 + 1 = 5)
b) Distinguish between Joint product and By-product with suitable example.
(5)
15. a) The following information is provided to you relating to a product M:
Estimated sales
120,000 units
Closing stock
10% of sales
Opening stock
24,000 units
For making product M two types of materials are used material A and material B.
Other details are as follows:
i. 2 units of materials A and 3 units of material B are required to produce one unit of product M.
ii. Closing stock for two types of material are 10% of each material needed for current
production.
iii. The opening stock of materials was 30,000 units and 26,400 units for material A and material
B respectively.
iv. The purchase price of materials is Rs. 10 and Rs. 15 per unit for material A and material B
respectively.
Required:
Production Budget, Material Consumption Budget and Material Purchase Budget (2+1+2=5)
What are the preliminaries to establish standard costing system? Explain briefly.
(5)
Analytical Questions Answer
16. The following details are given to you:
Particulars

[2 x 15 = 30]
Process A

Process B

Process C

Raw Material used 10000 kgs

Rs. 20000

Indirect Material

Rs. 10000

Rs. 15000

Rs. 30000

Labour Cost

Rs. 10000

Rs. 20000

Rs. 40000

Rs. 7000

Rs. 9400

Rs. 13090

8500

6100

4660

Output transferred to warehouse

20%

20%

100%

Scrap on input

20%

10%

5%

Sale of scrap per kg.

Rs. 2

Rs. 5

Rs. 10

Factory Overhead 50% of labour

Miscellaneous Expenses
Actual output kgs

Required:

i) Process Accounts
ii) Abnormal Gain Account
iii) Normal Loss Account

(11 + 2 + 2 = 15)

17. A company adopts standard cost practices for its direct labour cost and factory overhead cost. The
activities level and cost per direct labour hour are summarized below:
Activities level in DLH
25000
50000
Direct labour cost (Rs.)
(Rs.)
(Rs.)
Skilled labour No. 4 @ Re. 1 per hour
100,000 200,000
Unskilled labour No. 6 @ Re. 0.50 per hour
75,000 150,000
175,000 350,000
Factory overheads (Rs.)
(Rs.)
(Rs.)
Indirect material
25,000
50,000
Indirect labour
37,500
75,000
Supervision cost
22,500
35,000
Heat, light and power
17,500
30,000
Depreciation
53,000
53,000
Rent and Taxes
12,000
12,000
Other data:
Normal capacity
40,000
DLH
Hours worked
42,000
DLH
Actual hours produced
38,000
DLH
Actual cost incurred
Rs. 203,000
Actual wages paid:
Skilled labour No. 5 @ Rs. 1.10 per hour
Rs. 231,000
Unskilled labour No. 5 @ Rs. 0.40 per hour
Rs. 84,000
Rs. 315,000
Required:
i)Direct labour cost and factory overhead budget for the activity level of 40,000 DLH.
ii) Analysis showing direct labour efficiency, mix, rate and cost variances.
iii) Three overhead variances i.e. capacity, efficiency and spending.
(5 + 5 + 5)

Model Question

MGT 214: Fundamentals of Marketing

Full Marks: 100
Pass Marks: 40
Candidates are required to give their answer in their own words as far as practicable. The figures in
the margin indicate full marks.
Group 'A'
Brief Questions Answer

[2 x 10 = 20]

Attempt ALL Questions

1. What is relationship marketing?
2. State marketing intelligence system and its uses.
3. What do you know about market segmentation and its process?
4. Write any two features of organizational buying.
5. State types of consumer goods.
6. Define product life-cycle and state any two features of saturation stage.
7. State of value-based pricing with example.
8. Display advertising and its types.
9. Outline direct and indirect methods of distribution.
10. What is marketing mix decisions?
Group 'B'
Short Answer Questions

[5 x 10 = 50]

Attempt FIVE Questions

11. "Marketing is a social and business process". Justify this statement with examples.
12. How does technology affect the marketing practices of a firm? Explain with the help of a suitable
example.
13. What is a target market? How is product positioned to create demand in the target market?
14. Differentiate a consumer buying behavior from an organizational buying behavior.
15. What is channel conflict? Mention the methods of settling channel conflicts that may arise in
distribution system.
16. Write short notes on any TWO:
i) Marketing environment in Nepal.
ii) The practice of e-marketing.
iii) Market - entry pricing strategy.
Group 'C'
Comprehensive Answer Questions
[2 x 15 = 30]
Attempt any TWO Questions
17. What is marketing research? Explain the steps involved in marketing research for identifying market
potential for black goggles in Kathmandu valley.
18. What is a new product for the marketer? Explain the process of identifying and selecting a new
product for marketing purpose.
19. What is promotion mix? Explain the factors to be considered for selecting the best promotion mix.

Model Question

MGT 206: Macroeconomics

Full Marks: 100

Pass Marks: 40

Candidates are required to give their answer in their own words as far as practicable. The figures in
the margin indicate full marks.
Attempt All Questions

Group - 'A'

Brief Answer Questions

1. What is Macro Economics.

[2 x 10 = 20]

2. If C = 50 + 0.90Yd and I = 65
Where C = consumption
Yd = disposable income
I = Investment
Find the level of income and consumption at equilibrium.
3. Explain any two objectives of fiscal policy.
4. Calculate investment multiplier if MPC , 2/3, , 4/5.
5. Point out the causes of poverty in Nepal.
6. Define IS curve.
7. Why does saving curves slope upwards?
8. What is speculative demand for money?
9. Explain any two benefits of foreign direct investment.
10. Point out the difficulties to measure national income.

Short Answer Questions (attempt any five)

11. "Saving is vice not virtue? Explain

Group - 'B'

[5 x 10 = 50]

12. What is trade cycle? Explain the prosperity phase of trade cycle.
13. Define GDP and GNP and calculate GDP at market price and at factor cost from the following data.
Items

Rs. In corers

Net Indirect Taxes

38

Depreciation

34

Net income from abroad

-3

Rent

10

Profit

25

Interest

20

Wages and salaries

170

Employer's contribution to social security scheme

30

Mixed Income

(3 + 7)

(3 + 7)

14. What is privatization? What are its benefits?

15. Complete the following table and answer the given question.
Y
0
100
200
300
400
500
600

C
50
125
200
275
350
425
500

S
-

APC
-

MPC
-

APS
-

From the above table explain relationship between APC and MPC.
16. What is Investment? Discuss the important determinants of investment.

MPS
-

(5 +5)
(3 + 7)

Group - 'C'
Comprehensive Answer Questions (attempt any two)

[2 x 15 = 30]

17. Explain the Keynesian theory of employment. What criticism had been made against this theory?(12 + 3)
18. What is inflation? Suggest the measures to control inflation.

(3 + 12)

19. What is economic growth? Explain the sources of economic growth with reference to Nepal. (3 + 12)

MGT 205: Business Communication

Evaluation Paper

The Business Communication course contains two components: I. Business English, and II.
Problem-solving Approach to Writing Skills. The weightage for the first component is 50% and
the second component is 50%.
Prescribed Books

Harding, Keith, and Adrian Wallwork. International Express: Students Book UpperIntermediate (with Pocket Book and DVD-ROM). Oxford: OUP, 2007.
Coe, Norman, Robin Rycroft, and Pauline Ernest. Writing Skills: a problem-solving approach.
Cambridge: CUP, 1983.
Evaluation

*Questions will be set covering all the prescribed books.

*The questions will be of three broad types:
1. Comprehensive/Analytical type: 2 questions each of 15 marks (3 questions will be given): [2x15 = 30]
The questions may be on Comprehension (listening scripts can also be used from International Express)
or any long answer or essay type question based on the textbooks.
2. Descriptive/Short answer type: 5 questions each of 10 marks (6 questions will be given): [5x10 = 50]
The questions from International Express will be selected from language focus, wordpower, skills focus,
and focus on functions; and from Writing Skills on formal and informal letters, reports, brochures and
guides, articles, instructions, paragraphs, selection and ordering, text comparison, text based on
conversation or on visual information writing a story, and business letters and memos.
3. Brief/Objective type: 10 questions each of 2 marks (12 questions will be given):
[2x10 = 20]
The questions from International Skills will be selected from the grammar and functional English
sections of the Pocket Book as well as from other sections of the book like language focus, wordpower,
skills focus and focus on functions. Questions from Writing Skills will be selected from punctuation,
scrambled sentences, linking words and attitude words, reporting words, and other types of exercise.

*The distribution of questions will be as follows:

1. Comprehensive/Analytical type:
one question from International Express
one question from Writing Skills
one question from International Express and/or Writing Skills
2. Descriptive/Short answer type:
three questions from International Express
three questions from Writing Skills
3. Brief/Objective type:
six questions from International Express
six questions from Writing Skills

*A model question paper is given below, but it is to be borne in mind that it does not aim to be
exhaustive and it is just one of the many kinds of question papers that may be framed for the exam.

Model Question

MGT 205: Business Communication

Time: 3 hours
Candidates are expected to answer the questions in their own words as far as practicable. The figures
in the margin indicate full marks.
Answer all the questions.
Answer any TWO of the following:

[15 marks each]

(a)

Think about your country over the past five years, what it is like now, and how it might change
in the next five years. Include the following topics in your essay.

lifestyles and the standard of living

the economy

the government

relations with other countries

(b)

Report the various stages of a labour dispute, from early discontent through to a satisfactory
solution.

(c)

Write, giving reasons, what would you do in the following situation?

You have a brilliant idea which you tell your colleagues. One of these colleagues presents your
idea to your boss without acknowledging that it was your idea.
OR
Give instructions for someone who is going to look after your garden or your pet. The instructions
and explanations should be clear and simple, and they should take into account different
circumstances that might arise. Also write a suitable introduction and a suitable conclusion.

Answer any FIVE of the following:

[10 marks each]

(a)

Write about a supermarket that you know well. Include some facts about the company, and
details of any recent trends and changes.

(b)

Rewrite these sentences to make them more concise:

i.
It is necessary that you take every precaution when preparing to bungee jumping.
ii.
An examination of the accident area was made by the police.
iii.
It is not impossible that he could have done it.
iv.
Helping the reader to understand what has been written is basically pretty important.
v.
Achieving a high level of precision when writing is a skill that takes time to acquire.

(c)

How far do differences in behaviour relate to national characteristics?

(d)

Write a letter to your friend explaining why you and your family cannot accept an invitation.

(e)

Write a paragraph on how to make coffee or tea.

(f)

Write a memo to all the staff of a large company, suggesting ways of economizing on the use of
paper and electricity in the office.

Answer any TEN of the following:

[2 marks each]

(a)

Complete the sentences:

i.
If it hadnt rained, more people ___.
ii.
If you work hard, you ___ a promotion.

(b)

Write two sentences expressing appreciation.

(c)

Complete the sentences using appropriate linking words:

i.
You could pay by direct debit. ___ the payment can be made by cash.
ii.
It is six weeks since we put in our order. ___ we receive the goods by the end of this week,
we will be forced to cancel.

(d)

Complete the sentences with one of the words in brackets:

i.
Could you tell me how to get to your office? (actually, possibly)
ii.
I wanted to ask you a couple of things. (just, possibly)

(e)

Match the words brand and image with the definitions below:
i.
A type of product or groups of products sold using a particular name, which is often the
name of the company that produces them.
ii.
The impression that a person, an organization, or a product, etc. gives to other people or to
the public.

(f)

Decide which countries you are going to be visiting and write down the itinerary/schedule for the
week.

(g)

Change the following into reported speech:

You walk straight down this road until you get to a big church on the left, said Angela. Then you
turn right, walk along for about a hundred yards, and youll see the post office on the left.

(h)

Put in an apostrophe where one is necessary in the following sentences:

i.
Johns brothers wife went to the grocers for us.
ii.
This car cant be my parents because theirs is quite old.

(i)

Put an appropriate word or phrase in the following sentences to bring out the relationship
between the parts:
i.
Late at night buses and trains can be dangerous. ___, if you want to avoid trouble, take a
taxi.
ii.
The tour will include visits to several places of interest, ___, the Patan Museum and the
Krishna Temple.

(j)

Put the following sentences in the right order:

i.
To start with, make sure that everything is switched off.
ii.
It is also a good idea at this point to check that the gas cylinder isnt empty
iii.
Lighting a calor gas heater is easy and safe if you follow these simple instructions.
iv.
Now, turn the tap on the top of the gas cylinder to ON.

(k)

Suggest suitable punctuation for the following sentences

i.
The garden was decorated with coloured lamps the house itself was adorned with paper
chains.

ii.
(l)

They made two important decisions the oldest houses would be pulled down the more
recent ones would be repaired

Complete the following passage using the words and phrases given:
(1)___ the film we meet a young man who is obviously unhappy. We follow the man through
various experiences which gradually change his picture of himself, although (2) ___ they do not
make him happier. But (3) ___, he meets a young girl, and he falls in love with her. Unfortunately, I
cant tell you what happens right (4) ___ because I fell asleep before it finished.
(1)
(2)
(3)
(4)

In the beginning of, First in, At the beginning of

firstly, at the beginning, at first
at the end, lastly, at last
at last, finally, at the end

Model Question

MGT 216 : Foundations of Human Resource Management

Full Marks: 100
Pass Marks: 40
Candidates are required to give their answer in their own words as far as practicable. The figures in
the margin indicate full marks.
Brief Answer Questions:

[2 X 10 = 20]

Attempt ALL questions

1. Write any five objectives of human resource management.
2. What is human resource planning?
3. Define job and task.
4. Differentiate between recruitment and selection.
5. State the concept of human resource development.
6. What do you mean by frustration?
7. What do you know about gain sharing?
8. Give a brief concept of alternative ranking.
9. What is employees grievance?
10. Who are the actors of industrial relations?
Short Answer Questions:

[5 X 10 = 50]

Attempt any FIVE Questions:

11. Elucidate characteristics of human resource management.
12. What is human resource planning? Explain its characteristics.
13. Job analysis is the procedure through which you determine the duties of these positions and the
characteristics of the people to hire form them. Describe with illustrations.
14. Explain what is meant by reliability and validity. Why these are important in the testing process?
15. What is socialization? Elucidate the process of socialization.
16. Describe and illustrate how training and development practices are followed in Nepal organizations.
Comprehensive Questions

[2 X 15 = 30]

Attempt any TWO Questions:

17. Different incentive plans are particularly suited to reward individual employees and teams. What do
you know about these incentive plans? Also discuss the qualities of effective rewards.
18. Motivation is critical to work performance and productivity. Even when people have clear work
objectives, the right skills, and a supportive work environment, they wont get the job done without
sufficient motivation to achieve those work objectives. In line with these statements discuss the
importance of motivation theories.

19. Discipline is a procedure that corrects or punishes a subordinate because a rule or procedure has
been violated. With this statement in mind describe the types of discipline problems and the ways
to administer the discipline.