Fifth Semester

BPA 414: Fundamentals of Computer

The objective of this course is to provide students with basic overview of the computers and get them used to analyze and interpret general problems through computer application. Students learn to use basic CLI in Linux, word processing, spreadsheet, & presentation and write simple programs and scripts. Students will be able to solve general problems with the application of computer after taking this course.

  1. Introduction to Computer
    • Introduction and History of computing – Need for calculating device, Encryption, Modeling, simulation, research; brief history, types
    • Building Blocks, hardware and software components
    • Data Representation and logic – Analog, Digital; Binary, Decimal, Conversion, Binary operations; Bits, Bytes, Character data representation – ASCII, Unicode, Graphic data representation – Raster, Vector, pixel; Logic gates
  2. Operating System and User Interface
    • Concept of OS, Function, Distributed OS, Cloud Computing, Network OS, Virtual machines
    • Operating systems and Linux
    • Concepts of File systems; Filenames and Extensions; File Attributes
    • User Interface – GUI, CLI
    • Office packages: Brief introduction to Word processor, Spreadsheet, Presentation
    • Data analysis: Very brief introduction to SPSS, R, Python
    • Database: Very brief introduction to flat File system, RDBMS, NOSQL
    • Graphics: Very brief introduction to gimp, Photoshop, MS picture manager, MS Paint
  3. Introduction to Programming in Python
    • Programming concepts, languages; Assembler, Interpreter and compiler
    • Motivation and example of different programming language like Python, JavaScript, C, Java, HTML, R
    • Program design, Program Specification, Algorithm, flowchart
    • Variables and constants, expressions, decision making
    • Looping – indefinite and definite loop, break, continue; Functions – define, call, return
  4. Python Data structures
    • String, List
    • Dictionaries
    • File handling
  5. Introduction to Network, Internet and advanced topics
    • Computer network – Introduction, use, Type, LAN, WAN, Internet, Intranet
    • Malicious software and control, Firewall, Antivirus, Encryption, Decryption, Digital Signature
    • Cyber laws: Computer Crime, information privacy and security
    • Concepts of social network, graph representation, advantages, threats, SNA, Blogging
    • Internet, Search Engines, database, metadata, GIS, GPS etc
    • Artificial Intelligence, Machine Learning, Applications in Public Administration, research
    • Automation technologies: Mechanical, RFID, OCR, Barcode, Machine Readable Passport
Lab practice
  • Linux user interface – ls, cd, mkdir, pwd, cp, mv, cal, date, who, man, passwd, cat, head, tail, cmp, wild cards, vi, ping, ifconfig
  • Word processing, spreadsheet, Presentation
  • Python – Writing simple code to do simple operations
  • Introduction to data analysis software
  • Blogging – Creating blog about any topic
Project work

Project work to be submitted on any topic with application of computer. Any problem can be chosen and computer concept must be applied to solve the topic. Project should be started from the beginning and submitted at the end of the course. Project can be about: Construction of simple website of all the topics of any subject of BPA, Simple data analysis, Construction of a blog, etc. Students have to submit report about their project.

  • Charles Severance (2014). Python for Informatics – exploring information.
  • Dhakal, Prabin Babu (2016). Fundamentals of Computer, Buddha Academic Enterprises, Kathmandu
  • Jain R. K. Conventional and Objective Type on Computer, Khanna Publisher Delhi.
  • Kalicharan Noel: An Introduction to Computer Studies, Cambridge University Press; London.
  • Peter Norton’s Introduction Computer, McGraw Hill Publishing Company Limited, New Delhi.
  • Rajaraman V.: Fundamentals of Computers, Prentice-Hall of India, New Delhi.
  • Tutorials point Python tutorial
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.


  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


  • 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.