Tag: Accounting

Categories
Second Semester

BPA 203: Macroeconomics

The purpose of this course is to impart the concept, knowledge of macroeconomics. After completion of this course, students will be able to know the components of macroeconomics as well.

Contents
  1. Introduction to Macroeconomics
    • Concept and Scope of macroeconomics
    • Importance and uses of macroeconomics
    • Issues of macroeconomics
  2. National Income Accounting
    • Concept of National Income
    • Measurement Approaches: Expenditure Method, Income Method, Product Method
    • Difficulties in Measurement of National Income
    • Importance and Use of National Income
  3. Components of Macroeconomics
    • Concept of consumption function (Average and Marginal Propensity to Consume, Psychological Law of Consumption, Determinants of Consumption Function)
    • Concept of saving (Paradox of Thrift, Determinants of saving)
    • Concept of investment (Marginal Efficiency of Capital, Determinants of Investment)
    • Concept of Multiplier (Leakages of Multiplier, Importance of Multiplier)
    • Concept of Employment (Classical Theory of Employment, Keynesian Theory of Employment)
  4. Theories of Inflation and Trade Cycle
    • Concept of Inflation and Deflation and Factors Influencing Inflation
    • Computation of Rate of Inflation
    • Effects and Control of Inflation
    • Concepts of Trade Cycle
    • Phases of Trade Cycle
    • Economic Stabilization Policy
  5. Monetary and Fiscal Policy
    • Concept of Monetary Policy
    • Objectives and Instruments of Monetary Policy
    • Demand and Supply of Money
    • Concept of Fiscal Policy
    • Objectives and Instruments of Fiscal Policy
    • Significance of Fiscal Policy in Developing Countries
References
  • Abel, Andrew B., Bernanke, Bens & Croushore D. (2014). Macro Economics.New Delhi: Dorling Kindersley Pvt Ltd.
  • Chriystal, Lipsey (2011). Economics.U.K. Oxford University Press.
  • Paudyal, Kabita et. al. (2016), Macroeconomics, Kathmandu: Sopan Publication.
  • Dahal, Madhav P., Kafle, Snehalata, Lamsal, Mani R., Khadka, Ramesh, Adhikari, Gyanendra, Pokhrel, Binod/Poudyal, Trilochan (2015). Microeconomics.Kathmandu: Buddha Publications.
  • Dahal, Madhav P., Kafle, Snehalata, Mani R. Lamsal, Khadka, Ramesh, Adhikari, Gyanendra, Pokhrel, Binod, Poudyal, Trilochan (2015). Macroeconomics. Kathmandu: Buddha Publications.
  • Dewett,K.K., Verma, J.D. (2010). Elementary Economic Theory. New Delhi: S. Chand and Company Ltd.
  • Jhingan, M.L. (2013). Macro-economic Theory. Delhi: Vrinda Publication (P.) Ltd.
  • Lekhi, R.K./Singh, Joginder (2014). The Economics Development and Planning. New Delhi: Kalyani Publishers.
  • Mankiw, N. Gregory (2014). Principles of Micro economics. India: Cengage learning.
  • Mier, Gerald M. (1984). Leading Issues in Economic Development. New York: Oxford University Press.
  • Reejal, Pushkar Raj (1996). The Principles and Techniques of Development Planning. Kathmandu: Indira Reejal.
  • Ruffin, Roy J., Gergory Paul R. (1983). Principles of Macro economics. Dallas: Scott, Foresman and Company.
  • Shrestha, Rajendra Gopal, Adhikari, Gyan Mani (2010). Microeconomics: Text and Cases.Kathmandu: Asia Publications.
  • Shrestha, Rajendra Gopal, Adhikari, Gyan Mani (2014). Macroeconomics. Kathmandu: Sundevi Prenting Service.
Categories
Sixth Semester

BPA 422: Government Budgeting, Accounting and Auditing

The objective of the course is to provide students with a basic knowledge of budgeting, accounting and auditing so as to make them competent and capable of understanding the principles and theories of budgeting, accounting, and auditing as well as their significance and operation.

Contents

  1. Budget
    • Meaning
    • Features and component of budget
    • Classification of budgeting
    • Formulation of budget cycle
    • Theories of budgeting
    • Process of budget formulation and budget cycle
    • History of Budget in Nepal
  2. Accountancy
    • Conceptual foundation of Accountancy
    • Book-keeping and accounting: meaning and importance
    • Accounting: principles, concept and conventions
    • Double-entry system: meaning and features
    • Financial Transaction and Record Keeping (accounting records): Accounting equation, Journal, debit and credit rules, books of original entry, types of accounts and subsidiary books including cash books and petty cash book
    • Ledger accounts
    • Trial balance
    • Depreciation
    • Bank reconciliation
  3. Financial Statements
    • Income Statement: meaning, importance and contains/items of trading and manufacturing account, profit and loss and appropriation account
    • Balance sheet
    • Statement of shareholders’ equity
  4. Governmental Accounting
    • Financial administration of governmental of Nepal
    • Store Accounting: Introduction, features, importance and forms used for recording
    • Principles and procedures of Nepal Government’s expenditure accounting system based on budgetary accounting
    • Treasury Single Account
    • Budget Sheet and Ledger Accounts
    • Financial reporting by field offices.
  5. Auditing
    • Concept, importance, objectives
    • Types of Auditing
    • Internal auditing system of government of Nepal

References

  • Fess, Philip E. (1987). Accounting Principles. Dallas: South-Western Publishing Co.
  • Neeley, L. Padem & Imek, Frank J. (1987). Accounting Principles and Practice. Dallas: South-Western Publishing Company.
  • Koirala et al. (2072). Principles of Accounting. Kathmandu: Asmita Books Publishers and Distributors.
  • Koirala et al. (2072). Principles of Accounting II. Kathmandu: Asmita Books Publishers and Distributors.