This is an introductory course in financial reporting and analysis. Accordingly, the key objective of this course is to provide students with the basic concepts and practices of financial reporting and analysis. It also aims to prepare students for specialization courses on accounting and finance. First, it introduces the legal and practical aspects of financial accounting, handling of transactions and preparation of financial statements. It then discusses the accounting and disclosure of major components of financial statements. In the third module, the course covers the concepts and practice of the analysis and interpretation of financial statements including analysis for investment in securities. Specific objectives of this course are:
• To provide the students with the basic concepts and practices leading to preparation and presentation of financial statements.
• To familiarize the students with the financial statements of an organization as a user of management information.
• To introduce the students to the legal and practical aspects of accounting of major components of financial statements.
• To discuss the various concepts, tools and practices in analysis and interpretation of financial statements.
- Faculty: Romakant Bhattarai
This course is designed to provide a comprehensive knowledge to students to understand the importance of information systems in managing business organizations. The course basically deals with the development, application, analysis and evaluation of the information system. The contents include basic concepts, information technologies, business applications, development processes, managerial challenges and ethical issues, strategic planning of information systems, and the use of information for competitive advantage. Appropriate application software will be used to get hands-on experience, to analyze cases, and to complete class projects.
- Faculty: Suman Gorkhali
This course is designed to familiarize students with basic concepts in statistics. The contents include the data analysis techniques, the study of probability and measures of uncertainty, discrete and continuous distribution, estimation, hypothesis testing, correlation and regression analysis, and the application of other relevant modern statistical methods for decision-making with emphasis on business application. Throughout the course students will utilize the technology to gather, organize, and summarize the data into meaningful information. Further, students will apply the software to draw inferences from the data so that appropriate decisions can be recommended.
- Faculty: Krishna Nakarmi
This is an intensive course that stresses functioning of the market system. The purpose of the course is to investigate and analyze the theoretical and analytical tools of microeconomics, with emphasis upon their application to business decision-making. Topics include demand and supply analysis, decision theory, production and cost theory, market structure and competition, price determination, competitive strategy, economies of scale and scope, employment of factors of production, and profit strategies. What will be emphasized throughout this course are reasoning and problem-solving. Cases will examine how economic principles apply to the actual business world.
- Faculty: Rijan Dhakal