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1
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k|yd kq M - Management & Banking
v08 -s_ – #)
1. Management
1.1 Management: concept, characteristics, functions, principles and scope
1.2 Key management processes: planning, organizing, staffing, decision making,
communication, coordination, controlling
1.3 Contemporary management issues and challenges
1.4 Emerging concepts of management
1.5 Managerial roles and skills: leadership, motivation, negotiation, empowerment,
change management, knowledge management, problem solving, managerial ethics
1.6 Human resource management: acquisition, development, utilization and
maintenance
1.7 Supervision, Monitoring and Control: systems and techniques
1.8 Strategic management: strategic planning framework, strategy formulation process
and methods, strategy implementation and strategy evaluation
v08 -v_ – $)
2. Banking
2.1 Banking history in Nepal and present scenario
2.2 Roles and responsibilities of central bank, commercial banks, development banks,
other financial institutions
2.3 The contribution of Nepal Bank in the context of banking sector development in
Nepal and its potentials and problems
2.4 Institutional linkage of Nepal Bank (national and international levels)
2.5 Performance, issues and challenges in banking sector and financial sector reform
program
2.6 Risk Management: Concept, identification, types, measurement, and risk
management techniques and strategies in banking business, and contingency
planning and management
2.7 International Financial Institutions: International Monetary Fund, World Bank,
International Finance Corporation
2.8 Prevention and Detection of Banking Crime and Frauds: money laundering,
financing on terrorism and other banking crimes and frauds
v08 -u_ – #)
3. Constitution, Act and Regulations
3.1 Present Constitution of Nepal
3.2 Bank and Financial Institutions Act, 2073
3.3 Personnel Bylaws of Nepal Bank Limited
3.4 Financial Bylaws of Nepal Bank Limited
3.5 Audit Act, 2048
3.6 Banking Offence and Punishment Act, 2064.
3.7 Company Act, 2063
3.8 Public Procurement Act, 2063
3.9 Public Procurement Regulation, 2064
2
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låtLo kq M - Accounting & Auditing
Section (A): 40 Marks
1. Account and Accounting System
1.1 Accounting: concept, meaning, objectives, role and importance
1.2 Accounting: principles and conventions
1.3 Financial Statement: concept, objective, need and importance
1.4 Preparation, analysis and interpretation of financial statements
1.5 Public financial management efficiency measuring tools
1.6 Nepal Accounting Standards (NAS)
1.7 International Accounting Standards (IAS)
1.8 International Financial Reporting Standards (IFRS)
1.9 Accounting standards (NAS with corresponding IASs, IFRSs)
1.10 International Public Sector Accounting Standards (IPSAS)
1.11 Nepal Public Sector Accounting Standards (NPSAS)
1.12 Introduction, features and objectives of Government accounting
1.13 Government vs. commercial accounting
Section (B): 60 Marks
2. Auditing
2.1 Auditing : Introduction, nature, types, scope and objectives
2.2 Auditing principles and techniques
2.3 Audit Planning and Execution
2.4 Internal check and control: Internal check and internal audit
2.5 Public Sector Auditing Framework
2.6 International Standards of Supreme Audit Institutions (ISSAIs)
2.7 International Standards of Auditing (ISAs)
2.8 Nepal Standards on Auditing (NSAs)
2.9 Audit of Public Enterprises
2.9.1 Auditing Standards: IFAC Standards, ICAN Standards. INTOSAI Standards
2.10 Nepal Auditing Practices Statement and Guidance Notes
2.11 Audit report: meaning, content and types statutory, general, qualified
2.12 Government audit in Nepal: Concept, objectives, difference between government
audit and commercial audit
2.13 Auditor General: Introduction, function and responsibility
2.14 Auditing Standards of the Office of the Auditor General-Nepal
