BBS First Year All Subject Syllabus-TU

The Bachelor of Business Studies (BBS) is a four-year program, with report writing in the final year. In the first year, students must take five required subjects: Business English, Business Statistics, Microeconomics, Fundamentals of Accounting and Analysis, and Principles of Management.

Here is the list of subjects for the BBS first year along with their respective subject codes and teaching hours:

  • MGT 201: Business English – 150 hours
  • MGT 202: Business Statistics – 150 hours
  • MGT 207: Business Economics-I – 150 hours
  • MGT 211: Financial Accounting and Analysis – 150 hours
  • MGT 213: Principles of Management – 150 hours

Here is the detailed syllabus for each of the BBS first-year subjects: or Click Here (for PDF) including Model questions and evaluation system.

Business English(MGT 201)

Here is the syllabus of BBS first Year Business English:

Full Marks: 100

Pass Mark: 35

Course Content

Unit 1: Interdisciplinary Approach to Learning English (15 Marks)

This unit covers:

  • Invitations
  • Ancient Tales
  • Education
  • Actions and Consequences
  • Television
  • Cross-Cultural Bridges
  • Cultural Anthropology
  • The Human Condition
  • Natural Science
  • Humor and Satire
  • Critical and Creative Thinking
  • Love
  • Life and Death

Unit 2: Functional English Language Texts (15 Marks)

Topics include:

  • Paragraphs to Short Essays
  • Descriptive Essays
  • Narrative Essays
  • Opinion Essays
  • Comparison and Contrast Essays
  • Cause and Effect Essays

Unit 3: Reading for Writing (40 Marks)

This unit involves:

  • Introduction to Topics, Reading, and Discussion
  • Personal Written Responses
  • Additional Reading, Writing, and Discussions
  • Focus on Writing Skills
  • Formal Writing Skills
  • Grammar and Punctuation

Unit 4: Style (15 Marks)

Topics include:

  • Choosing and Following Conventions
  • Use of Metaphors
  • Word and Grammar Patterns in Texts
  • Textual Patterns and Medium Effects
  • Sequencing Words and Events
  • Selection of Significant Details
  • Personal Attitude and Emotion in Writing
  • Style and Ideology
  • Notes on Poetic Elements
  • Suggestions for Projects

Principles of Management(MGT 213)

Here is the syllabus of BBS first Year Principles of Management:
Full Marks: 100
Pass Marks: 35
Course Objectives
This course is designed to provide students with a comprehensive understanding of organizational management, covering essential functions, principles, and techniques. It focuses on the fundamental aspects of management, including planning, organizing, leading, and controlling, with an emphasis on modern practices necessary for effective business and organizational management.

Contents

Unit 1: The Nature of Organizations (15 Hours)

  • Concept of organization
  • Organizational goals: concepts, purposes, types, and features
  • Processes and challenges in goal formulation
  • Evolving perspectives on organizations

Unit 2: Introduction to Management (10 Hours)

  • Definitions, characteristics, and principles of management
  • Management processes, functions, and hierarchy
  • Types of managers and their roles
  • Emerging management challenges

Unit 3: Evolution of Management Thought (15 Hours)

  • Contributions and limitations of various management theories: Classical, Human Relations, Behavioral Science, System, Decision, Management Science, and Contingency
  • Emerging concepts: workforce diversity, outsourcing, knowledge management, and learning organizations

Unit 4: Environmental Context of Management (16 Hours)

  • Concept of the business environment: internal and external
  • Components: economic, socio-cultural, political, and technological environments
  • Social responsibility of businesses and business ethics
  • Emerging business environment in Nepal

Unit 5: Planning and Decision Making (20 Hours)

  • Concepts, types, and hierarchy of planning
  • Importance and process of planning, including strategic planning
  • Environmental scanning and SWOT analysis
  • Strategic plan formulation and implementation
  • Decision-making approaches and problem-solving strategies

Unit 6: Organizing Function (18 Hours)

  • Principles and concepts of organizing
  • Approaches to organizing: classical, behavioral, and contingency
  • Organizational structuring, departmentalization, and delegation of authority
  • Centralization vs. decentralization
  • Organizational structures: traditional and modern

Unit 7: Leadership (16 Hours)

  • Leadership concepts, functions, and styles
  • Leadership approaches: trait, behavioral, and situational
  • Group dynamics, team management, and conflict management

Unit 8: Motivation (8 Hours)

  • Motivation concepts and theories: Need Hierarchy and Motivation-Hygiene
  • Reward systems and motivation through employee participation

Unit 9: Communication (6 Hours)

  • Communication concepts, structure, and process
  • Types of communication: formal, informal, interpersonal, and nonverbal
  • Barriers and enhancement of effective communication

Unit 10: Control and Quality Management (11 Hours)

  • Control systems: concepts, types, and characteristics
  • Quality control and Total Quality Management (TQM)
  • Deming management principles and techniques

Unit 11: Global Context of Management (8 Hours)

  • Globalization concepts, methods, and effects
  • Multinational companies: definitions, types, advantages, and disadvantages

Unit 12: Management Trends and Scenario in Nepal (7 Hours)

  • Growth and major industries in Nepal
  • Existing management practices and business culture
  • Challenges faced by businesses in Nepal

Accounting for Financial Analysis and Planning (MGT 211)

Here is the syllabus of BBS first Year Account:
Full Marks: 100
Pass Marks: 35

Course Objectives
This course aims to equip students with the knowledge needed to analyze financial statements for decision-making, particularly for long-term investments. It also prepares students for advanced studies in capital planning, financial statement analysis, and investment decisions.

Contents

Unit 1: Company: Conceptual and Theoretical Foundation (8 Hours)

  • Definition, types, and features of Public Limited Companies
  • Advantages and privileges of Public Limited Companies
  • Memorandum of Association, Articles of Association, and Prospectus
  • Types of Share Capital in a company

Unit 2: Financial Statements of the Company (25 Hours)

  • Definition, features, objectives, and importance of company financial statements
  • Income Statement and Balance Sheet preparation (vertical format) according to Company Act and Nepal Accounting Standards
  • Cash Flow Statement preparation using direct and indirect methods as per Company Act and Nepal Accounting Standards
  • Concept of Value Added and its application, and preparation of Value Added Statement

Unit 3: Analysis of Financial Statements (14 Hours)

  • Importance and objectives of financial statement analysis
  • Ratio analysis: concepts, uses, and limitations
  • Types of ratios: liquidity, leverage, activity/turnover, profitability, and earnings evaluation ratios for assessing financial performance

Unit 4: Company Growth, Merger, Combination, and Liquidation (40 Hours)

  • Expansion through Amalgamation and Absorption: concepts and purchase consideration
  • Accounting treatment in the books of purchasing and vendor companies
  • Preparation of Balance Sheet by the purchasing company
  • Internal Reconstruction: meaning, importance, accounting treatment, and post-reconstruction balance sheet
  • Expansion through Subsidiary Companies: concepts of holding and subsidiary companies, preparation of consolidated Balance Sheet
  • Corporate Liquidation: concepts, reasons, and winding-up procedures as per Company Act, and preparation of Liquidator’s Final Statement of Account

Unit 5: Depreciation and Its Effect on Financial Statements (22 Hours)

  • Concept and need for depreciation
  • Accounting treatments under various methods: Original Cost, Diminishing Balance, Revaluation, Machine Hour Rate, Annuity, Depreciation Fund, Insurance Policy, and Sum of Years Digit methods
  • Effects of changing depreciation methods

Unit 6: Price Level Changes (18 Hours)

  • Concepts of inflation and deflation
  • Current Purchasing Power Accounting: concept and preparation of financial statements after price level adjustments
  • Current Cost Accounting: concepts, determination, and adjustments for current replacement cost, net realizable value, depreciation, holding gains, inventory, cost of sales, monetary working capital, gearing, and current cost reserve
  • Preparation of Current Cost Profit and Loss Account and Balance Sheet

Unit 7: Long-Term Planning – Capital Budgeting (23 Hours)

  • Concept and need for capital budgeting
  • Types of investment proposals: mutually related, mutually exclusive, new projects, replacements, diversification, expansion, research and development, and miscellaneous
  • Estimation of cash flows: net investment cost, differential net investment, annual net cash flow, and net cash flow for final year
  • Methods for evaluating investment proposals: Non-discounted Cash Flow Method (Payback Period, Average Rate of Return) and Discounted Cash Flow Method (Net Present Value, Profitability Index, Internal Rate of Return)
  • Determination of financing mix: leverage, financial leverage effects on shareholder returns, and EBIT-EPS analysis

Business Economics-I (MGT 203)

Here is the syllabus of BBS first Year Business Economics:
Full Marks: 100
Pass Marks: 35

Course Objectives
The goal of Business Economics-I is to deepen students’ understanding of microeconomic theories and enhance their ability to apply these theories to business decision-making.

Course Description
Business Economics-I covers fundamental concepts in microeconomics, including demand and supply theories, elasticity, consumer behavior, production theories, cost and revenue analysis, and pricing of products and factors.

Contents

Unit 1: Introduction (5 Hours)

  • Definition of business (managerial) economics
  • Relationship between business economics and traditional economics
  • Scope, uses, and limitations of microeconomics

Unit 2: Theory of Demand and Supply and Equilibrium Price (20 Hours)

  • Demand function: determinants, movements, and shifts in the demand curve
  • Supply function: determinants, movements, and shifts in the supply curve
  • Market equilibrium and changes due to shifts in demand and supply curves
  • Numerical exercises

Unit 3: Elasticity of Demand and Supply (20 Hours)

  • Concepts and types of elasticity: price, income, and cross elasticity of demand
  • Measurement methods: total outlay, point, and arc methods
  • Uses of different elasticities
  • Elasticity of supply: concept and measurement
  • Numerical exercises

Unit 4: Theory of Consumer Behavior (20 Hours)

  • Cardinal vs. ordinal utility analysis
  • Cardinal approach: assumptions, consumer equilibrium, criticisms, and demand curve derivation
  • Ordinal approach: indifference curves, properties, marginal rate of substitution, price line, and consumer equilibrium
  • Price effect, income effect, substitution effect, and Hicksian approach
  • Derivation of demand curve: ordinal approach
  • Numerical exercises

Unit 5: Theory of Production (16 Hours)

  • Production function: long-run and short-run, and Cobb-Douglas production function
  • Total, average, and marginal product concepts
  • Law of variable proportions
  • Isoquants: meaning, properties, and marginal rate of technical substitution
  • Iso-cost curves and optimal input combinations
  • Laws of return to scale
  • Numerical exercises

Unit 6: Cost and Revenue Curves (17 Hours)

  • Cost concepts: actual, opportunity, implicit, explicit, accounting, economic, historical, replacement, separable, and common costs
  • Derivation and characteristics of short-run and long-run cost curves
  • Relationship between short-run and long-run cost curves
  • Economies of scale and scope
  • Revenue concepts: total, average, and marginal revenue; revenue curves under different market structures
  • Relationship between average and marginal revenue
  • Price elasticity and its impact on revenue
  • Numerical exercises

Unit 7: Theory of Product Pricing (30 Hours)

  • Perfect competition: characteristics, pricing, equilibrium of firm and industry in short and long run, and supply curve derivation
  • Monopoly: characteristics, pricing, equilibrium in short and long run, price discrimination, and dumping
  • Monopolistic competition: characteristics, pricing, firm equilibrium in short and long run, product variation, and selling expenses
  • Oligopoly: characteristics and pricing under cartel arrangements
  • Numerical exercises

Unit 8: Theory of Factor Pricing (22 Hours)

  • Input pricing in perfect and imperfect competition markets
  • Rent: modern theory
  • Wages: marginal productivity theory, collective bargaining, and minimum wage fixation
  • Interest: loanable funds theory and liquidity preference theory
  • Profit: economic vs. business profit, dynamic theory, and innovation theory

Business Statistics(MGT 202)

Here is the syllabus of BBS first Year Business Statistics:
Full Marks: 100
Pass Marks: 35
Course Objective
The aim of this course is to familiarize students with essential mathematical tools and statistical methods used in business decision-making processes

Content

Unit 1: Introduction to Statistics (5 Hours)

  • Definition, scope, and limitations of statistics
  • Importance of statistics in business and management
  • Types and sources of data
  • Methods for collecting primary and secondary data
  • Precautions when using secondary data
  • Issues in data collection

Unit 2: Classification and Presentation of Data (5 Hours)

  • Data classification: purpose, meaning, and types
  • Constructing frequency distributions and their principles
  • Data presentation: tabular, diagrammatic (bar and pie charts), and graphic (histograms, frequency polygons, frequency curves, and ogives)
  • Business and management illustrations

Unit 3: Measures of Central Tendency (15 Hours)

  • Mean: simple and weighted (arithmetic, geometric, and harmonic)
  • Median, partition values, and mode
  • Properties and general limitations of averages

Unit 4: Measures of Dispersion (15 Hours)

  • Absolute and relative measures of dispersion: range, quartile deviation, mean deviation, standard deviation, coefficient of variation, and Lorenz curve

Unit 5: Skewness, Kurtosis, and Moments (15 Hours)

  • Skewness: meaning, objectives, and measurement (Karl Pearson’s and Bowley’s methods)
  • Five-number summary and Box-Whisker plot
  • Kurtosis: measurement by percentile method
  • Moments: central and raw moments, their relationships, and measurement of skewness and kurtosis by moment method

Unit 6: Simple Correlation and Regression Analysis (15 Hours)

  • Karl Pearson’s correlation coefficient, including bivariate frequency distribution, coefficient of determination, and Probable Error
  • Spearman’s Rank Correlation coefficient
  • Linear and non-linear regression concepts
  • Simple linear regression equations, including bivariate frequency distribution
  • Properties of regression coefficients

Unit 7: Analysis of Time Series (15 Hours)

  • Definition, need, and components of time series
  • Measuring trends: semi-average, moving average, and least squares methods
  • Measuring seasonal variations: simple average and ratio to moving average methods

Unit 8: Index Numbers (15 Hours)

  • Definition and types of index numbers
  • Construction rules and issues
  • Methods: simple and weighted (aggregative and price relative methods), Laspeyre’s and Paasche’s Index Numbers, Fisher’s Ideal Index Number
  • Time and factor reversal tests
  • Cost of living index number (Consumer Price Index): aggregative expenditure method, family budget method, base shifting, and deflating

Unit 9: Probability (10 Hours)

  • Definition and basic principles of probability
  • Addition and multiplication theorems
  • Applications of combinations in probability
  • Conditional probability and Bayes’ Theorem

Unit 10: Sampling and Estimation (5 Hours)

  • Definitions of sample and population
  • Census vs. sampling
  • Sampling techniques
  • Sampling distribution, standard error, estimation, and estimators
  • Point and interval estimates

Unit 11: Quantitative Analysis (15 Hours)

  • Introduction to quantitative analysis
  • Application of management science: scientific decision-making approach, decision-making under uncertainty and risk, expected profit, and expected value of perfect information
  • Linear Programming Problem: formulation with two decision variables, graphical solutions for maximization and minimization problems

Unit 12: Determinants (10 Hours)

  • Definition of determinants
  • Methods for calculating determinants up to three orders
  • Properties of determinants and their use in solving simultaneous equations using Cramer’s Rule

Unit 13: Matrices (10 Hours)

  • Definition and types of matrices
  • Matrix operations: addition, subtraction, multiplication
  • Cofactors, transpose, adjoint, and inverse of matrices
  • Solving simultaneous equations up to three unknowns using inverse and row operations method

Note: Illustrations and applications throughout the course should be based on business and management situations whenever possible.

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