BBM 4th Semester Syllabus and Subject

We have TU BBM 4th Semester Syllabus and Subject list. There are five subjects in BBM’s fourth Semester.

BBM 4th Semester Syllabus and Subject

Following are the BBM 4th Semester Syllabus and Subject.

Read More: TU BBM 4th Semester Model Questions PDF.

Subject List

Following are the list of subject of BBM 4th semester:

S.N	Name of the Subjects	Code of subjects	Credit Hours	Lecture Hours
1	Financial Management	FIN 207	3	48
2	Legal Environment for Business in Nepal	MGT 234	3	48
3	Taxation & Auditing	ACC 203	3	48
4	Business Research Methods	RCH 311	3	48
5	Psychology	PSY 202	3	48

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ACC 204: Taxation and Auditing

Following is the syllabus of Accounting For Decision Making:

Chapters	Name of the Chapters	Conetnts of Chapter
1	Introduction to Taxation	Meaning and objectives of tax; Classification of taxes: direct and indirect tax with merits and demerits; Canons of taxation.
2	Taxation of Income in Nepal	Historical background of the evolution of income tax in Nepal; Features of Income Tax Act, 2058; Definition of basic terms under Income Tax Act.
3	Income from Employment	Concept of employment, Features of employment income, Chargeable Income under the head of employment; Non-taxable/nonchargeable income.
4	Valuation of Stocks, and Depreciation	Methods of stock valuation, Adjustments of over and undervaluation of stocks; Calculation of cost of trading stocks; Assets pooling system of depreciation, Calculation of depreciation basis and allowable depreciation;
5	Income from Business	Concept of business income; Concepts of capital and revenue incomes and expenses; Chargeable and non-chargeable incomes from business. Deductible and non-deductible expenses.
6	Income from Investment	Concept of investment income; Difference between investment and business; Chargeable and non-chargeable incomes from investment. Deductible expenses and non-deductible expenses.
7	Total Assessable income tax liability and tax payable	Concepts of the statement of total assessable income and taxable income. Allowable deductions: Exemption; Progressive slab rates and flat rates. Tax credit.
8	Tax Administration and Official Documentation	Tax authorities and their powers, rights, and duties. Rights and duties of a taxpayer; Documentation, record keeping, and information collection.
9	Value Added Tax	Concept of value-added tax (VAT). Origin and evolution of VAT; Principle governing VAT. Types of VAT; Method of computing VAT. Method of collection/realization and refund of VAT. Penalties and appeal.
10	Auditing	Meaning, scope, objectives, and advantages of auditing, accounting, auditing and investigation, Errors and frauds: concepts, types, detection, and prevention of errors and frauds, Concept of internal control.

FIN 207: Financial Management

Following is the syllabus for Financial Management.

Units	Name of the Units	Contents of Units.
1	Introduction	Concept and scope of financial management. Financial management decisions. Financial manager’s responsibility; Forms of organizations.
2	Financial Planning and Forecasting	Concept of financial planning and forecasting; Strategic plan. Operating plan; Financial plan, Sales forecast; The additional fund needed formula. Excess capital adjustments; Forecasted financial statement.
3	Capital Budgeting	Concept of capital budgeting decision. Capital budgeting decision process. Types of capital budgeting projects. Estimation of cash flows, Capital budgeting decision techniques. payback period, discounted payback period.
4	Risk, Return, and the Portfolio Theory	Concept and measurement of return and risk, Measurement of rate of return. expected and average rate of return. Measurement of risk: variance, standard deviation, and coefficient of variations.
5	Capital Structure and Leverage.	Concept of capital structure; Capital structure issues; Estimating the optimal capital structure; Factors affecting capital structure;
6	Current Assets Management	Concept of current assets management. Cash management: significance of cash management, motives of holding cash, the importance of maintaining adequate cash. Inventory management.
7	Dividend policy	Nature and types of dividend policy, Dividend versus capital gain; Dividend irrelevance theory, and Bird in the hand theory.
8	Multinational Financial Management	Nature of multinational corporations; Reasons for companies going global; Multinational versus domestic financial management; Exchange rates quotations; Cross rates; Interbank foreign currency quotations.

Download BBM 4th Semester Syllabus and Subject: CLICK HERE.

MGT 234 Legal Environment for Business in Nepal

Following is the syllabus of Human Resource Management.

Chapters	Name of the Chapters	Contents of the chapters
1	Legal Environment of Business	Nature, Types, and Sources of Law. Legal Environment of Business. Concept and importance of the legal environment for business. Meaning and sources of business law in Nepal.
2	General Law of Contract	Law of Contract, Offer and Acceptance, Contractual Capacity, Consideration, Free Consent, Legality of Object and Consideration, Contingent Contract, Quasi Contract, Performance of Contract, Termination of Contract, Breach of Contract.
3	Specific Contracts	Contract of Agency, Contract of Sale of Goods, Contract of Carriage.
4	Law of Company and Insolvency	Company: Meaning, nature, and incorporation of company. Insolvency: Meaning and Procedure of insolvency of a company.
5	Legal and Regularity Compliance	Changing dimensions of the legal environment of business in Nepal. Laws relating to Intellectual Property Rights; Right to Information.
6	Dispute Settlement Systems	The Dispute Settlement Systems; Court system. structure and jurisdiction of courts and civil procedures in Nepal.

PSY 202: Psychology

Following are the syllabus of PSY 202: Psychology

Chapter	Name of the Chapters	Contents of Chapters
1	Introduction	Introduction to Psychology – concepts, The roots of Psychology, goals of psychology, major perspectives in psychology (behavioral, cognitive, biological, evolutionary, developmental,
2	Human Development	Concept, nature of development, issues of nature and nurture, growth and development, Baltes’s principles of life-span development.
3	Perception, Social Thought and Behavior	Concepts, factors influencing perception.Perceptual organization. Constancies and Illusions; Person perception – Concept, Kelly’s attribution theory.
4	Learning	Concept, Models of learning: concept and applications of classical conditioning, operant conditioning, insight, and observational learning.
5	Motivation and emotion	Motivation: concept and types. Implication of motivation for managers Emotion: concept and types.
6	Memory and Forgetting	Memory – concept, memory process (encoding, storage, retrieval) The foundations of Memory.
7	Cognition	Thinking – concept, elements of thought – mental images and concepts. Creative thinking – concept, factors influencing creative thinking. Problem solving – concept, methods of problem solving.
8	Human Intelligence	Intelligence-Concept, major approaches of intelligence – Gardner’s theory of multiple intelligence, Sternberg’s Triarchic theory, and Cattell’s theory of intelligence. Variations in Intellectual Ability:
9	Personality	Concept, Personality traits: 16 PF, The Big Five Model, personality attributes influencing work behavior. Measuring personality. Objective and projective approach.
10	Psychology and Health	P 2 LHs Stress: Causes, consequences, coping Subjective well being.

RCH 201: Business Research Methods

Following are the Business Research Methods

Chapter	Name of the Chapters	Contents of Chapter
1	Introduction	Meaning of research; Scientific research features, Types of research-basic research, and applied research.
2	Literature Searching and Theoretical Framework	Concept, purposes, and steps in literature survey; Literature search through the internet; Theoretical framework.
3	Research Design	Concept of research design; Quantitative research designs -descriptive, correlational, causal-comparative, and experimental; Qualitative research
4	Measurement, Scaling and Sampling	Variables (independent, dependent and moderating) and measurement scale ( nominal, ordinal, interval, ratio ).
5	Data Collection and Analysis	Types of data and their sources-secondary data, advantages and disadvantages of using secondary data; Primary data-sources and methods;
6	Research Proposal and Report Writing	Variables (independent, dependent, and moderating) and measurement scale ( nominal, ordinal, interval, ratio ).

Hence, these are the BBM 4th Semester Syllabus and Subject.

Frequently Asked Question

What are the name of the Subject of BBM 4th Semester?

= Following are the names of the subjects of BBM 4th Semester.

• Psychology.
• Financial Management.
• Human Resource Management.
• Taxation in Nepal.
• Business Research Methods.