g]kfn ^]lnsd

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clws[t, ;xfos n]vf clws[t, ;xfos k|zf;sLo clws[t / ;xfos sfg"g clws[t_
v'Nnf k|ltof]lutfTds k|yd kqsf] lnlvt k/LIffsf] kf&\oqmd

kq
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laifo
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100
sfof{no Joj:yfkg

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3 #)^f

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7 j^f dWo] s'g} 5 j^f
ug'{ kg]%
{ .

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kg]%
{ .

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;d'x -s_
P]g, lgod tyf ;d;fdlos laifo
1
2
3
4
5
6
7
8
9

g]kfndf b"/;~rf/sf] ljsf; / b"/;~rf/ gLlt

sDkgL P]g, 2053
b"/;~rf/ P]g, 2053 tyf b"/;~rf/ lgodfjnL, 2054
g]kfn b"/;~rf/ sDkgL lnld^]*sf] k|jGw-kq / lgodfjnL
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labf, cfr/)f tyf cg'zf;g, ;hfo / k'g/fj]bg, lgj[lQe/)f
g]kfn b"/;~rf/ sDkgL lnld^]*sf] cfly{s ljlgodfjnL 2061 sf]
b]xfosf kl/R%]bx? 2,3,5,6,7 / 9
g]kfnsf] clw/fHosf] ;+ljwfg 2047 sf] df}lns xs, /fHosf lgb]z
{ s
l;fGt tyf gLltx?
e|i^frf/ lgjf/)f P]g, 2059
;d;fdlos laifo -Current Affairs_ lnlvt k/LIff x'g] ldltn] ljut 2
aif{ leqsf]

;d"x -v_
1.

General Management
1.1
1.2
1.3

2.

Modern approaches to management

Role of manager and managerial functions.
Managerial decision making and problem solving

Management Information System

2.1
2.2
2.3
2.4
2.5
2.6
2.7

3.

Joj:yfkg

Information and decision making,

Role and importance of MIS,
Managers and environment,
Management as a control system.
System view of business
Impact of information system in the organization and the
society.
MIS a tool for management process.

Application of Computer in Office Management

3.1
3.2
3.3

Basic knowledge of computer

Main function of a Computer,
Application of Computers in Office Management System
and Procedure

dxTjk')f{ hfgsf/Lx?
1
2
3
4

5
6

;d"x -s_ af^ rf/ j^f k|Zgx? / ;d"x -v_ af^ tLgj^f k|Zgx? ;f]lwg]%g\ .
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k/LIffyL{x?n] c+uh
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k|Zgx?;+u ;DjlGwt P]g, gLlt, lgod tyf k|rlnt g]kfn sfg"g -g]kfn
b"/;~rf/ sDkgL lnld^]*;+u ;DjlGwt ;d]t_ df k/LIff ldlt eGbf tLg dlxgf
cl#;Dddf ;+zf]wg eO{ sfod /x]sf Joj:yf nfu' x'g%
] .
k/LIffyL{n] Go"gtd 40 k|ltzt c k|fKt ug'{ kg]%
{ .
k|Zg tyf c+sef/ lgDg cg';f/ x'g%
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k|Zg

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-s_ --------------v_ -------------;+Vof 4 -kf+r dWo] 4 j^f
-s_ -------------k|Zgx?sf] pQ/ lbg' kg]%
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;+Vof 1 -Ps k|Zg_ --------------------------------------;+Vof 2 -b'O{ k|Zgx?_
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{ . -v_ --------------u_ --------------#_ --------------_ ---------------

20 c+s
20 c+s
10 c+s
10 c+s
5 c+s
5 c+s
5 c+s
5 c+s
5 c+s
20 c+s
10 c+s
10 c+s
5 c+s
5 c+s
5 c+s
5 c+s
5 c+s

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clws[t:t/ tx 6 sf] k|zf;g tkm{sf] -;xfos Jofkf/ clws[t_ v'Nnf k|ltof]lutfTds

ltLo kqsf] ;]jf ;DjGwL lnlvt k/LIffsf] kf&\oqmd

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ltLo

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{ .

ltLo kq -;]jf ;DjGwL M ahf/ Joj:yfkg_

;d"x -s_
1.

Basics of Marketing Management

1.1
1.2
1.3
1.4

2.

Marketing Environment
2.1
2.2

3.

Trends in Macro-environment
Identification and Responses to the Major Macro Environment Forces.

Dealing with the Competitions

3.1
3.2

4.

Understanding Marketing
Evolution, Need and Scope of Marketing
Marketing Decisions
Core Marketing Concepts

Identification of Competition.
Analysis of Competition.

Customer Satisfaction, Value and Retention

4.1
4.2
4.3

Customer Value and Satisfaction.

Delivering Customer Value and Satisfaction.
Attracting and Retaining Customers.

Pricing Strategy and Programmes

5.1
5.2
5.3

6.

Setting the Price

Adopting the Price
Initiating and Responding to Price Changes

Sales Management
6.1
6.2

Concept
Types, Effectiveness and Places of Sales Management

;d"x -v_
7.

Analysis of Marketing Opportunities

7.1
7.2
7.3
7.4
7.5
7.6

8.

Marketing Strategies
8.1
8.2
8.3

9.

Societal Responsibility
Ethics
Consumerism with Special Reference to Nepal.

Winning Markets: Market-oriented strategic planning

10.1
10.2
10.3

11.

Differentiation Tools
Developing and Communicating a Positioning Strategy
Product Life - Cycle Marketing Strategies.

Societal, Ethical and Customer Issue

9.1
9.2
9.3

10.

Marketing Information System.

Internal Records System
Marketing Intelligence System
Marketing Research System
Marketing Decision Support System
Forecasting and Demand Measurement

Business Strategic Planning

Marketing Process
Product Planning

Promotional Management
11.1
11.2
11.3

Role of Advertising and Promotion in Marketing

Developing the Marketing Programme
Programme Designs for Electronic Media

dxTjk")f{ hfgsf/Lx?
1
2
3
4

5
6

;d"x -s_ af^ rf/ j^f k|Zgx? / ;d"x -v_ af^ tLgj^f k|Zgx? ;f]lwg]%g\ .
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k/LIffyL{n] Go"gtd 40 k|ltzt c k|fKt ug'{ kg]%
{ .
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{ . -v_ --------------u_ --------------#_ --------------_ ---------------

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20 c+s
10 c+s
10 c+s
5 c+s
5 c+s
5 c+s
5 c+s
5 c+s
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ltLo kqsf] ;]jf ;DjGwL lnlvt k/LIffsf] kf&\oqmd
kq
ltLo

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;]jf ;DjGwL M
sfg"g

k")ff{
100

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7 j^f dWo] s'g} 5 j^f
ug'{ kg]%
{ .

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{ .

ltLo kq -;]jf ;DjGwL M sfg"g_

;d"x -s_
1
2
3
4
5
6
7
8
9
10
11

>d P]g, 2048 / >d lgodfjnL, 2050

^*
] o"lgog P]g, 2049 / ^*
] o"lgog lgodfjnL, 2050
s/f/ P]g, 2056
cfos/ P]g, 2058 / cfos/ lgodfjnL, 2059
ljb]zL nufgL tyf k|ljlw x:tfGt/)f P]g, 2049
cf}Bf]lus Joj;fo P]g, 2049
a}s
+
tyf ljlQo ;+:yf ;DjGwL cWofb]z, 2061
hUuf k|fKtL P]g, 2034
dWo:ytf P]g, 2055
dWo:ytf -cbfntL sfo{ljlw_ lgodfjnL, 2059
k|df)f P]g, 2031 / k|df)f sfg"g cfwf/e't l;fGtx?

;d"x -v_
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26

z'? txsf] If]qflwsf/

;jf]R
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xb Dofb, xsb}of, k|fGofo
k|fs[lts Gofosf] l;fGt
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k"j{ lg)f{o -ghL/_
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;fj{hlgs ;/f]sf/sf ljjfb
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sfg"gL /fo ;DjGwL Joj:yf
g]kfn sfg"g Joj;foL kl/ifb\ / sfg"g Joj;foLsf] cfrf/ ;+lxtf

dxTjk")f{ hfgsf/Lx?
1

2
3
4

5
6

;d"x -s_ af^ rf/ j^f k|Zgx? / ;d"x -v_ af^ tLgj^f k|Zgx? ;f]lwg]%g\ .
k|Zgx? c+uh
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k/LIffyL{x?n] c+uh
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k|Zgx?;+u ;DjlGwt P]g, gLlt, lgod tyf k|rlnt g]kfn sfg"g -g]kfn
b"/;~rf/ sDkgL lnld^]*;+u ;DjlGwt ;d]t_ df k/LIff ldlt eGbf tLg dlxgf
cl#;Dddf ;+zf]wg eO{ sfod /x]sf Joj:yf nfu" x'g%
] .
k/LIffyL{n] Go"gtd 40 k|ltzt c k|fKt ug'{ kg]%
{ .
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] M
;d"x
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k|Zg
k|Zg

;d"x
k|Zg
k|Zg
k|Zg

-s_
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-s_ --------------v_ -------------;+Vof 4 -kf+r dWo] 4 j^f
-s_ -------------k|Zgx?sf] pQ/ lbg' kg]%
{ . -v_ --------------u_ --------------#_ --------------_ ---------------v_
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-s_ -------------k|Zgx?sf] pQ/ lbg' kg]%
{ . -v_ --------------u_ --------------#_ --------------_ ---------------

20 c+s
20 c+s
10 c+s
10 c+s
5 c+s
5 c+s
5 c+s
5 c+s
5 c+s
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5 c+s
5 c+s
5 c+s

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6 sf] k|zf;g
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kg]%
{ .

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;d"x -s_
1.

Human Resource Management

1.1

Concept and Importance of Human Resource Management

1.2

Human Resource Planning, Strategic Human Resource Planning

1.3

Job Analysis, Job Description, Job Specification

1.4

Difference Between Personnel Management And Human Resource

Management

1.5

Human Resource Information System

1.6

Employee Recruitment, Selection and Placement Process

1.7

Training and Development

1.8

Management Development Concept and Methods

1.9

Employee Motivation Techniques

1.10

Performance Appraisal System and Types

1.11

Rewards Management and Its Importance

1.12

Employee Discipline

1.13

Handling Employee Grievances

1.14

Human Resource Management Issues and Challenges In Nepal

2.

Organization Behavior

2.1

Leadership and its Importance, Types of leadership

2.2

Motivation Concept and Techniques

2.3

Decision Making and Problem Solving Organization

Team Work and Group Dynamics

2.4

Effective Communication in Organization

;d"x -v_
1

Total Quality Management

Good Governance

Participatory Management

Productivity Management

Knowledge Management

Unionism and Labour Relation

Dispute Management

Public Relation

dxTjk")f{ hfgsf/Lx?
1
2
3
4

5
6

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] .
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{ .
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k|Zgx?sf] pQ/ lbg' kg]%
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20 c+s
20 c+s
10 c+s
10 c+s
5 c+s
5 c+s
5 c+s
5 c+s
5 c+s
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5 c+s
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kg]%
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;d"x -s_
1.

Financial Accounting and Financial Management

1.1
1.2
1.3
1.4
1.5
1.6

1.7
1.8
1.9
1.10
1.11
1.12
1.13

Accounting Concepts and Principles

Accounting Error, its types and Methods of Rectification
Bank Reconciliation Statement-Significance, Purpose and Method of
Preparation
Depreciation Methods
Financial Statements- Preparation and Presentation
Profit & Loss Account, Balance Sheet, Cash Flow Statement
Financial Statement Analysis and Interpretation of results
Liquidity Ratios, Leverage Ratios, Profitability Ratios, Assets Management
Ratios, Market Value Ratios, Common-size Statements
Foreign Exchange Transaction and Accounting Treatment
Accounting for Grant and Donations
Capital and Revenue Expenditures
Reserves, Provisions and Owner's Equity
Valuation of Shares and Assets
Prior year adjustments
Accounting Terminologies

2.

Financial Statement Reporting Standards and Nepal Accounting Standards

2.1

Nepal Accounting Standards:2.1.1 Financial Statements Presentation and Disclosure Requirement

(NAS 1)
2.1.2 Net Profit or Loss for the Period, Fundamental Errors and Changes
in Accounting Policies (NAS 2)
2.1.3 Cash Flow Statements (NAS 3)
2.1.4 Inventories (NAS 4)
2.1.5 Events after the Balance Sheet Date (NAS 5)
2.1.6 Property, Plant and Equipment and Depreciation (NAS 6)
2.1.7 Revenue (NAS 7)
2.1.8 Borrowing Costs (NAS 8)

3.

2.2

Financial Statement Reporting Standards (IAS)

2.3

Applicability of Accounting Standards in Nepal

Taxation in Nepal (Income Tax Act 2058 and Value Added Tax 2052)
3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8
3.9

4.

Calculation of Income from Business/Profession, Employment, Other

Sources
Provisions relating to Tax Deduction at Source
Income on which Tax Deducted at Source is considered to be Final
Payment of Tax
Assessment, Filing of Return, Appeal, Revision and Refund
VAT provisions relating to Service Sector Industries
Tax Credit in VAT
Exemptions and Partially allowed Adjustment in VAT
Filing of VAT Return and Assessment
Fine and Penalties in Income Tax and VAT

Accounting Policy of Nepal Telecom

4.1
4.2
4.3
4.4
4.5
4.6
4.7

Basis of Preparation of Financial Statements

Fixed Assets and Depreciation
Capitalization
Project Accounting
Inventory Accounting
Revenue Accounting (Operational and Non-operational Revenue)
Foreign Currency Transactions

5.

Financial Rules and Regulation of Nepal Telecom

5.1
5.2
5.3
5.4
5.5
5.6
5.7

Advances and its Settlement

Procurement Procedures
Procedures for Construction Work
Evaluation of Tender
Provision Regarding writing off and Forgoing
Provision regarding unproven (Beruju) items
Financial Rights, Duties and Responsibilities of Office In charge and Chief
of Accounts

;d"x -v_
6.

Management Accounting
6.1
6.2
6.3
6.4
6.5
6.6

7.

Auditing
7.1
7.2
7.3
7.4
7.5
7.6
7.7
7.8
7.9

8.

Meaning and Types

Functional Distinction between Internal and External Audit
Internal Control and Internal Check
Audit File and Audit Working Notes
Techniques of Auditing
Audit Programs
Distinction between Audit and Investigation
Nepal Standards on Auditing and its Applicability
Auditing Act 2048

Banking
8.1
8.2

9.

Distinction between Financial and Management Accounting

Application of Management Accounting in Managerial Decision Making
Valuation of Inventories
C-V-P Analysis
Capital Budgeting Decisions with analytical tools
Budgeting and Budgetary Control

Banking Instruments
Letter of Credit- Parties to LC and opening & operation procedures

Application of Computer in Accounting

9.1
9.2

Use of Spreadsheet and Accounting Software

Importance and Benefits of Computerized Accounting System

dxTjk")f{ hfgsf/Lx?
1
2
3
4

5
6

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k|Zgx? c+uh
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k/LIffyL{x?n] c+uh
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k|Zgx?;+u ;DjlGwt P]g, gLlt, lgod tyf k|rlnt g]kfn sfg"g -g]kfn
b"/;~rf/ sDkgL lnld^]*;+u ;DjlGwt ;d]t_ df k/LIff ldlt eGbf tLg dlxgf
cl#;Dddf ;+zf]wg eO{ sfod /x]sf Joj:yf nfu' x'g%
] .
k/LIffyL{n] Go"gtd 40 k|ltzt c k|fKt ug'{ kg]%
{ .
k|Zg tyf c+sef/ lgDg cg';f/ x'g%
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;d"x
k|Zg
k|Zg
k|Zg
k|Zg

;d"x
k|Zg
k|Zg
k|Zg

-s_
;+Vof 1 -Ps k|Zg_ ------------------------------------;+Vof 2 -Ps k|Zg_ ------------------------------------;+Vof 3 -b'O{ k|Zgx?_
-s_ --------------v_ -------------;+Vof 4 -kf+r dWo] 4 j^f
-s_ -------------k|Zgx?sf] pQ/ lbg' kg]%
{ . -v_ --------------u_ --------------#_ --------------_ ---------------v_
;+Vof 1 -Ps k|Zg_ --------------------------------------;+Vof 2 -b'O{ k|Zgx?_
-s_ --------------v_ --------------s_ -------------;+Vof 3 -kf+r dWo] 4 j^f
k|Zgx?sf] pQ/ lbg' kg]%
{ . -v_ --------------u_ --------------#_ --------------_ ---------------

20 c+s
20 c+s
10 c+s
10 c+s
5 c+s
5 c+s
5 c+s
5 c+s
5 c+s
20 c+s
10 c+s
10 c+s
5 c+s
5 c+s
5 c+s
5 c+s
5 c+s