Tribhuvan University

Faculty of Management
Full Marks: 100
Model Questions 2024 Pass Marks: 50
Office of the Dean Time: 3 Hours

BBA/ Fifth Semester ACC 204: Taxation & Auditing

Candidates are required to give their answer in their own words as far as practicable. The figures in the margin indicate full marks.

Group A
Brief answer questions
Attempt ALL Questions (10 x2=20)
1. Define direct tax with example.
2. Define permanent account number (PAN).
3. Explain the term Input VAT.
4. What are the sources of income as per the Income Tax Act, 2058?
5. Mention any two objectives of an auditing.
6. Messi who is a citizenship of Argentina, came to Nepal on 1st Baishakh, 2080 and stayed at the
end of previous income year. He earned $10,000 as consultancy fees from ANFA.
Required: Taxable income, tax liability and residential status of Mesi. [Dollar exchange rate $
1= Rs.130].
7. Shivam has been operating a proprietorship business located at Kathmandu Metropolitan City,
his sales and taxable income was Rs. 2.50 million and Rs. 300,000 respectively. He had adopted
to be presumptive tax payer.
Required: Determine the tax liability with explanation as he is a presumptive taxpayer.
8. Mr. Thapa is working in a private company at a regular salary of Rs. 50,000 per month.
The company has provided him a quarter facility for his residence and a car facility for
official as well as private purpose.
Required: Total amount to be included in employment income of Mr. Thapa.

9. Mrs. Sharma is a government officer and received net salary after deducting approved retirement
fund Rs. 72,000 and tax deduction at sources Rs. 28,000, including one month equal Dashain
allowance Rs. 680,000 in the previous income year.
Required: Monthly salary, taxable income and tax liability of Mrs. Sharma, she elected family
status.
10. Following are the details of Non Chargeable Business Assets of Mr. Laxman for the previous
income year.
Particulars Total Incomings (Rs) Total outgoing (Rs)
Land and Building 55,00,000 50,00,000
Shares Details: Listed 650,000 600,000
Company
Unlisted 500,000 550,000
Company
Unabsorbed loss of Non Chargeable Business Assets Rs. 200,000 from preceding year.
Required: Capital gain or loss from Non Chargeable Business Assets.

Group B
Short answer questions

Attempt any SIX Questions [6x5=30]

11. “Tax is the compulsory contribution from a person to government”. Explain.

12. Describe the provision of installment method of tax collection as per the Income Tax Act,
2058 with example.
13. What do you mean by “Tax Deduction at Source”? With suitable example.
14. A trading firm was suffering from operating losses for the last three years. From year four it
began making operation profit gradually at following:
Years 1 2 3 4 5 6
Profit (loss) (50,000) (100,000) (150,000) 20,000 140,000 600,000
Rs.
Additional information:
a. On scrutiny, it revealed that donation of Rs. 20,000 charged in the profit and loss account
in the 1st year.
b. Profit of 6th year was derived before deducting depreciation Rs. 10,000.
c. Business income Rs. 20,000 was not adjusted in the 3rd year.
Required: Taxable income and tax liabilities of sixth year and explanation wherever is
necessary. [4+1]
15. Hari is retailer purchased goods from importer and amount paid to importer Rs. 13,673
including value added tax. Both the middlemen importer as well as retailer incurred
packaging and administration cost Rs. 1,000 and 900 respectively. Profit charged by the
importer 10 percent on cost plus profit but retailer charged 15 percent on their sales price.
Required: a. Import price of the importer b. Total VAT to government. [2+3]
16. Following are the details of the fixed assets of Trading House.
 Particulars Block B
Opening Written Down Value Rs.800,000
New addition during the year
Purchase of computer on 1st Marg Rs. 90,000
Purchase of furniture on 25th Magh Rs. 180,000
Purchase of office equipment on 10th Baishakh Rs. 270,000
Discarded during the year book value Rs 50,000 Rs. 100,000
Repairs and maintenance during the year Rs.. 80,000
Required:
a. Allowable depreciation and repairs and maintenance
b. Value of fixed assets at the end of the fiscal year. [2+3]

17. The following is the summarized statement of cash concerning receipts and payments
account of Mr. Sital [Lawyer] for the previous income year.
Receipts Amount Payments Amount
To Balance b/d 150,000 By Personal expenses 30,000
To Consultation fee 500,000 By Office rent 50,000
To Casual income 50,000 By Stationery expenses 10,000
To House rent received 150,000 By Interest on loan [Profession] 10,000
To Legal fees received after TDS 850,000 By Telephone & internet expenses 15,000
To Loan from Bank 100,000 By Life insurance [own] 40,000
To Income from agriculture 20,000 By Accident insurance 10,000

To Lottery income after TDS 30,000 By Purchase of office computer 60,000

[Marg]
To Dividend received 10,000 By Water & Electricity expenses 10,000
To Interest on Bank deposit 40,000 By Salary to office assistant 150,000
To Gifts and presents from clients 85,000 By Donation to public hospital 50,000
To Salary from part time lecturer at 15,000 By Balance c/d 1,565,000
law campus
Total 2,000,000 Total 2,000,000

Additional information:
a. Depreciation of office computer as per Income Tax Act, 2058.
b. Office rent Rs. 20,000 is still outstanding.
Required: a. Net assessable income profession b. statement of taxable income [3+2]
 Group C
Comprehensive answer questions

Attempt any THREE Questions (3 X 10 =30)

18. Describe the provision regarding depreciation as laid down under the Income Tax Act, 2058
under Sec-19.
19. Briefly explain the administrative review and appeal to Revenue Tribunal.

20. Dhurmush furnished you following particulars of income and expenses for the previous income
year.
a. Rent from subletting of house Rs. 200,000.
b. Dividend received from foreign country Rs. 100,000
c. Dividend received from domestic country Rs. 160,000
d. Mining rent from natural resources (TDS Rs.135,000) Rs. 765,000
e. Royalty received after TDS Rs. 170,000
f. Interest received from bank after TDS Rs.85,000
g. Interest received from local money transaction Rs. 50,000
h. Rent from plant and machinery after TDS Rs. 180,000
i. Having equal investment in shares, Mr. Dhurmush and his brother they received all together
Rs. 200,000 as interest on investment.
j. Gain on sales of non-chargeable business assets Rs. 200,000.
He claimed the following expenses to deduct.
a. Collection charge of royalty related with natural resources Rs. 10,000
b. One month equal commission paid to agent for mining rent of natural resources.
c. Life insurance premium Rs. 40,000. .
d. Previous year business loss amount Rs. 50,000
Required:
a. Net assessable income from investment b. Statement of total taxable income c.Tax liabilities
[5+3+2]

21. Mr. Arpan, a joint secretary in GON office disclosed the following details of his
employment income for the previous year. He was promoted to this post on 1st Baishakh 2075, at a
salary scale of Rs. 60,000 - 2,000 - 76,000.
a. Life subsistence allowance Rs. 4,000 pm.
b. Salary in lieu of leave Rs. 50,000.
c. Local conveyance allowance Rs. 5,000 pm.
d. Clothing allowance Rs. 30,000.
e. Dearness allowance 20% of basic salary.
f. Remote area allowance Rs. 100,000 pa.
g. Saving from TADA Rs. 5,000. This allowance was paid as per the government provision.
 h. Office provided him car facility along with chauffer. Fuel expenses Rs. 25,000, diver salary Rs.
20,000 p.m. and repairs & maintenance cost Rs. 30,000 paid by office.
i. A Gardner provided by the office, monthly salary Rs. 10,000 and his contribution Rs. 4,000
pm.
j. He is getting Rs. 2,000 p.m. meal and Tiffin facilities in the office canteen as the office
provided to all the employees in an equal term.
k. Office awarded him and cash prize received Rs. 25,000 for regularity of his job.
Besides, the above employment incomes he disclosed the following facts on a query made
by Income Tax Officer;
a.Assessable income from profession Rs. 150,000
b.Meeting allowance Rs. 18,500 Net after TDS Rs. 1,500
c.Dividend from domestic country Rs. 20,000.
d.Interest from bank deposit Rs. 50,000.
e.Working at remote area group – “A”
He claimed the following expenses for deduction:
a.He has donated Rs. 10,000 to Red Cross Society.
b.Health insurance premium Rs. 3,000 per month.
c.He spends for his personal medical treatment Rs. 20,000 and paid by office.
d.Domestic expenses Rs. 500,000 and House insurance premium Rs. 2,000 pm.
Required:
a. Assessable income from employment b. Statement of taxable income c. Tax liability. [5+3+2

Group D
Case/Situation/Extended Problem Analysis Questions

Attempt all question: [20]

22. Given below is the trading, profit and loss account of a proprietorship organization.
Particulars Amount Particulars Amount
To Opening stock 25,000 By Sales 5,000,000
To Purchase 2,850,000 By Closing stock 350,000
To Carriage on purchase 25,000
To Wages 175,000
To Gross profit c/d 2,275,000
5,350,000 5,350,000
 To Office rent paid 50,000 By Gross profit b/d 2,275,000
To Salary and provident fund 250,000 By Sundry incomes 50,000
To General expenses 65,000 By Dividend received 5,000
To Legal expenses 20,000 By Refund of customs duty 45,000
To Staff welfare expenses 125,000 By Bad debt recovered 40,000
To Interest on bank loan 130,000 By Agriculture income 10,000
To Fine and penalties 5,000 By Rent from staff quarter 25,000
To Life insurance premium 30,000 By Gain on non-chargeable business 50,000
(Own) assets
To Insurance premium of fixed 15,000 By Gain on foreign exchange 20,000
assets
To Research and development 50,000 By Refund of income tax 10,000
cost
To Depreciation 50,000
To Membership renewal charges 10,000
To Provision for tax 10,000
To Donation 20,000
To Advance income tax paid 20,000
To Drawing 30,000
To Net profit 1,650,000
2,530,000 2,53,000

Additional information:
a. Closing stock was undervalued by Rs. 50,000.
b. Closing stock was valued Rs. 50,000 on last stock taking, however, it did not shown on the
opening date.
c. Salary includes Rs. 10,000 paid to employee without having Permanent Account Number [PAN].
d. Legal expenses include Rs. 3,000 for income tax penalty.
e. 80% of donation was given to tax exempt organization and rest amount paid to company.
f. Sixty percent of bad debts recovered were not allowed previously.
g. Depreciation is related to business assets of Pool ‘D’ having written down value of Rs. 400,000.
h. Previous year cumulative business loss stood Rs. 50,000
Required:
a. Net assessable income from Business. b. Net assessable income from investment.
c. Statement of total taxable income d. Tax liability
e. Giving explanation wherever necessary.
[10+2+3+2+3]
 Tribhuvan University
Faculty of Management Full Marks: 60
Model Questions 2024 Pass Marks: 30
Time: 3 Hours
Office of the Dean

BBA / Fifth Semester / IT233: Business Information System

Group "A"
Brief answer questions:
Attempt all questions. (10 X 1=10)
1. What is TPS?
2. Define business process.
3. What do you mean by strategic information system?
4. What is knowledge management?
5. What is IoT?
6. What do you mean by social computing?
7. What is ERP?
8. Why do you need CRM software?
9. What is supply chain planning?
10. What is predictive analytics?

Group "B"
Short Answers Questions
Attempt any five questions. (5 × 3= 15)
11. Explain importance of information system to society.
12. Compare business process improvement with business process reengineering.
13. Why do you need big data technologies? Compare big data with database.
14. Explain benefits of mobile commerce with example.
15. How can businesses use Web 2.0?
16. How can you use information systems to automate supply chain management activities?

Group "C"
Long Answer Questions
Attempt any three questions. (3× 5= 15)
17. What is the impact of IT on organizations?
18. How can you use information system to achieve competitive advantage? Explain.
19. Explain data warehouse and data mart with example.
20. Explain different wireless technologies for businesses.

"Group D"
Comprehensive Questions
Attempt all questions. (2 × 10 = 20)
21. What are the benefits of using ERP system? Explain different functional area information
systems in detail.
22. Explain role of managers in decision making. What is business analytics process?
 Tribhuvan University
Faculty of Management
Full Marks: 100
Model Questions 2024 Pass Marks: 50
Time: 3 Hours
Office of the Dean

BBA / Fifth Semester / MGT 205: Operations Management

Candidates are required to answer all the questions in their own words as far as practicable.
Group “A”
Brief Answer Questions: [10  2 = 20]
1. Define operations management.
2. What is operation strategy?
3. Provide a concept of service design.
4. What is inventory management?
5. Point out the types of production system.
6. Write down the main objective of six sigma.
7. What is the benefit of JIT?
8. Give an idea of value analysis.
9. What is independent demand?
10. Give a concept of productivity.
Group “B”
Descriptive Answer Questions (Attempt any SIX questions) [6  5 = 30]
11. Explain the historical evolution of operations management.
12. Describe the principle of total quality management.
13. "Operations strategy acts as competitive weapon". Explain the statement with suitable example.
14. A firm uses an average of 60 packages of item per day. The firm operates 275 days a year. The
holding costs for the item is Rs 5 per year per pack and it costs approximately Rs. 8 to order and
receive a shipment of item.
(a) Calculate the optimal order size.
(b) Compute the total annual cost of carrying and holding items.
15. A machine is set to deliver packets of a given weight 10 samples of size 5 each were recorded. The
relevant data are given below:

Sample number 1 2 3 4 5 6 7 8 9 10
Mean 14 17 15 18 17 13 18 16 17 19
Range 6 7 5 10 8 12 5 12 11 5

Draw mean chart and comment on the state of control. (Using n= 5 and A2 = 0.58)

1
16. The ABC Company has three jobs to be done on three machines, each job must be done on
and only one machine. The cost (Rs) of each job on each machine is given in the following table:

Job Machine

X Y Z

A 4 6 8

B 2 3 4

C 4 8 5

Give the job assignment, which minimizes ABC Company cost.

17. The following table gives the pay offs (in Rs.) of different types of washing powder against
the estimated level of sales:

Strategy (Types of State of Nature (Estimated level of sales)

washing powder)
X Y Z
A 4000 1750 2500
B 2250 2250 2500
C 1000 2500 2000

What is the manager’s decision under the criterion of (i) Maximax (ii) Maximin (iii) Minimax
regret (iv) Laplace (v) Hurwicz”s at α=0.7.
Group “C”
Analytical Answer Questions (Attempt any THREE questions) [3  10 = 30]
18. Differentiate between product and service design. Explain the emerging issues in product and
service design.

19. A vender buys magazine at the rate of Rs 10 and sells them at the rate of Rs 15. The unsold
magazines will be worthless. The number of copies demanded and their corresponding
probabilities are given below:
Demanded copies 20 21 22 23 24
Probability 0.19 0.16 0.25 0.27 0.13

2
 (a) Determine optimum stock level (b) Calculate maximum expected monetary value (EMV)
(c ) Calculate EVPI.

20. The table given below has been taken from the solution procedure of a transportation
problem, involving minimization of cost (in rupees):

Stockiest Monthly
Factory
I II III IV Capacity

A 6 3 5 4 22

B 5 9 2 7 15

C 5 7 8 6 8

Monthly
7 12 17 9 45
Demand

Find the optimum solution to the above transportation problem

21. Solve the following game with optimal strategies.

Strategy of Player Strategy of Player B

A
B1 B2 B3
A1 12 11 -4
A2 6 -3 7
A3 9 10 -4

Group “D”

Comprehensive Answer Questions/Case Study: [1  20= 20]

22. Read the following case analytically and answer the following questions.

XYZ Biscuit Factory is a small, family-owned company that has been in business for over 100
years. The company specializes in producing high-quality, artisanal biscuits using traditional
recipes and ingredients. In recent years, the company has seen a significant increase in demand for
its products and has struggled to keep up with production.

Problem: XYZ Biscuit Factory is facing several operational challenges that are impacting its ability
to meet customer demand and maintain profitability. These challenges include:

3
 i. Limited production capacity: The Company’s production facilities are small and not
designed for high-volume production. This has resulted in delays in production and
delivery, increased costs due to overtime pay and expedited shipping.

ii. Inefficient operation strategy: XYZ Biscuit Factory's operation processes are inefficient,
with long lead times and elevated levels of waste. This has resulted in high production
costs and low product yields.

iii. Poor inventory management: The Company lacks a comprehensive inventory

management system, leading to stock shortages and overstocking. This has resulted in
lost sales and increased holding costs.

iv. Lack of agility: XYZ Biscuit Factory is unable to quickly adapt to changes in demand or
market conditions due to inflexible production processes and a lack of agility.

Questions:

a. How can XYZ Biscuit Factory increase its production capacity to meet growing customer
demand?

b. What changes can XYZ Biscuit Factory make to its operation strategy to maximize the
profit and reduce costs?

c. How can XYZ Biscuit Factory improve its inventory management system to prevent
stock shortages and overstocking?

d. How can XYZ Biscuit Factory increase its agility and adaptability to changes in demand
and market conditions?

4
[4  5 = 20]
17. Read the following case analytically and answer the following questions.
Company: XYZ Biscuit Factory
Industry: Food and Beverage
Background: XYZ Biscuit Factory is a small, family-owned company that has been in business for
over 100 years. The company specializes in producing high-quality, artisanal biscuits using
traditional recipes and ingredients. In recent years, the company has seen a significant increase in
demand for its products and has struggled to keep up with production.
Problem: XYZ Biscuit Factory is facing several operational challenges that are impacting its ability
to meet customer demand and maintain profitability. These challenges include:
v. Limited production capacity: The company's production facilities are small and not
designed for high-volume production. This has resulted in delays in production and
delivery, increased costs due to overtime pay and expedited shipping.
vi. Inefficient processes: XYZ Biscuit Factory's production processes are inefficient, with
long lead times and elevated levels of waste. This has resulted in high production costs
and low product yields.
vii. Poor inventory management: The company lacks a comprehensive inventory
management system, leading to stock shortages and overstocking. This has resulted in
lost sales and increased holding costs.
viii. Lack of agility: XYZ Biscuit Factory is unable to quickly adapt to changes in demand or
market conditions due to inflexible production processes and a lack of agility.
Questions:

5
e. How can XYZ Biscuit Factory increase its production capacity to meet growing customer
demand?
f. What changes can XYZ Biscuit Factory make to its production processes to increase
efficiency and reduce costs?
g. How can XYZ Biscuit Factory improve its inventory management system to prevent
stock shortages and overstocking?
h. How can XYZ Biscuit Factory increase its agility and adaptability to changes in demand
and market conditions?

6
 Tribhuvan University
Faculty of Management Full Marks: 100
Pass Marks: 50
Model Questions 2024
Credit Hours: 3
Time: 3 Hours
BBA/Fifth Semester/ MGT 236: Business Environment
Candidates are required to give their answers in their own words as far as practicable. Figures in the
margin indicate full marks.
Group "A"
Brief Answer Questions (10*2 = 20)

1. Enlist four firm specific environmental factors influencing business.

2. What is meant by business scanning?
3. Mention any four recent labor market issues in Nepal.
4. Define political risk.
5. Give the meaning of the term ‘acculturation’.
6. State any two common technology transfer issues in Nepal.
7. What is meant by voluntary turnover of employees?
8. Point out any two benefits of getting membership in WTO.
9. List out any two major functions of Ministry of Labor.
10. Differentiate ‘ethics’ from ‘law’.
Group "B"
Short Answer Questions: Attempt any Six Questions 6*5 = 30
11. Briefly explain the issues of contemporary business environment in Nepal.
12. Describe the role of organizational culture in shaping employee behavior.
13. What are the major provisions in trade policy of Nepal? Explain
14. Briefly describe the interplay between e-business and consumer protection situation in Nepal.
15. Trace the socio-cultural changes in Nepal influencing business.
16. What are the common issues in energy management in Nepal? Describe
17. Explain in brief the major issues of framework of business environment.

Group C"
Long Answer Questions: Attempt any THREE Questions (3*10 = 30)

18. The manager in the organization should not be self-centric but needs to have regular in environmental
scanning. If you are hired as the business manager, how do you conduct environmental scanning? Explain
the process.
19. Evaluate and analyze the major causes of low foreign direct investment (FDI) inflow in Nepal.
20. Employee performance determines operational effectiveness. The use of IT in the production process is a
major shift in production. However, employee resistance and layoff issues, including motivation, are
crucial in Nepal. Based on the scenario, discuss the major provisions in labor legislation in Nepal.
21. State different agencies in support of business in Nepal. Discuss the major functions of the Trade and
Export Promotion Center (TEPC).
Group D
Comprehensive question /Case analysis /Situation analysis question (4*5 = 20)
22. Read and analyze the following case carefully and answer the questions given below:
ABC Pharmaceuticals is a leading pharmaceutical company in Nepal, known for its commitment to innovation
and employee welfare. With a workforce spread across multiple locations, ABC faced challenges in effectively
managing its human resources and fostering a culture of collaboration and engagement. A well-identified
challenge of ABC is to modernize its HR practices to address the difficulty in managing employees to maintain
accurate and up-to-date employee information from the currently practicing manual record-keeping systems.
HR manager, Jolly reports that she is struggling to maintain employee engagement because of traditional
communication systems and limited access to resources hindering employee engagement and collaboration. In
addition, the organization has an inefficient recruitment process and inappropriate training and development
programs. Jolly accepts the organization’s failure to attract new talents.
To overcome these challenges, ABC Pharmaceuticals formed a committee of five people under the
chairmanship of Jolly and given the Terms of Reference to identify significant problems of employees and
suggest strategies to implement. The committee is convinced of the challenges mentioned above. Most
members agreed on using a comprehensive HR technology solution consisting of components like an
Integrated HR Management System, Employee Self-Service Portal, Collaboration Tools, Recruitment
Software, and Automated Performance Appraisal System. However, one of the committee's influential
members, also a finance manager for the pharmaceutical company, denied investing massive capital in HR
technologies.
Questions
a. Sketch the landscape of above case with major issues.
b. Trace the strengths, weaknesses, opportunities, and threats of ABC.
c. What are the major problems in the organization for poor effectiveness of the business organization
ABC? Justify your answer.
d. What regulatory organizations are related to the business of ABC? How can ABC benefit from them?
……..
 TRIBHUVAN UNIVERSITY
FACULTY OF MANAGEMENT
Office of the Dean Full Marks: 100
MODEL QUESTION 2024 Pass Marks: 50
Time: 3 Hrs

BBA/Fifth Semester/ PSY 202: Psychology

Group" A"
Brief Answer Questions (Answer ALL Questions) (10×2=20)
1. Describe developmental perspective in psychology.
2. How does psychodynamic approach define levels of consciousness?
3. What are the components of triarchic theory of intelligence?
4. List down the principles of life-span development.
5. List down the common biases and errors in problem solving.
6. What is difference between illusion and hallucination?
7. Describe the concept of ‘concept’.
8. Describe Big five personality.
9. List out the monocular cues to depth perception.
10. What is creativity? Give one example.
Group "B"
Short Answer Questions (attempt any SIX questions) (6×5=30)
11. What are the multiple intelligences as per Gardner?
12. Differentiate between working memory and short term memory.
13. Differentiate between different methods of problem solving.
14. Elaborate the theory of classical conditioning.
15. Describe objective and projective approach to assess personality.
16. Elaborate the causes and consequences of stress.
17. Describe the major features of cognitive perspective in psychology.
Group "C"
Long Answer Questions (Attempt any THREE questions) (3×10=30)
18. What is Kelly’s attribution theory? What are the applications of Kelly’s attribution theory
for managers?
19. Which among the two – operant condition or social learning – is better suited to foster
effective behaviors in employees? Justify your choice.
20. Describe the various techniques for improving memory.
21. Elaborate the features and hazards of adolescence and adulthood.
 Group "D"
22. Case study (1×20=20)
Read the following case and answer the questions below.
Hari was working in his new organization for the past six months. He was very happy in the
beginning with his new work. However, as he started getting more work, he felt the pressure of
the fast paced and strict deadline based nature of work. This resulted in budding interpersonal
conflict with his supervisor, which even escalated to verbal altercations between them. He began
to feel stressed, sad, and even angry with his supervisor. Because of this, he began to come late at
office, and even deliberately missed deadlines. It caused increased conflict with his supervisor
and the organization also incurred a great loss due to missed deadlines and incomplete projects.
1) What are the different components and different types of emotions? (5)
2) Describe the different applications of emotions in organization setting. (5)
3) Which of the application(s) is(are) most relevant in the case above, and why? (5)
4) Give example of possible scenario of how that application might come into practice. (5)