Amended Exam Center for Bachelor 2nd Semester Regular Examination 2022
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Chapter 8: Strategic Management
Very Short Answer Question 1. State two characteristics of strategy. Strategy is a long term action plan for achieving sustainable competitive advantage. Its two important characteristics are: Long term direction: Strategy provides long term direction to an organization. Competitive advantage: Strategic decisions always aim at achieving competitive advantage. 2. Define strategy. Strategy is an action […]
Chapter 7: Asian And Global Environment
Very Short Answer Question 1. Define globalization. Globalization can be defined as the free flow of goods and services, human resources, capital and information beyond the national borders. The driving factors for the globalization are transportation and communication infrastructure. It is the process of transformation of local phenomena into global ones. 2. What do you […]
Chapter 4 : Risk and Return
Short Questions Answer Beta coefficient Beta coefficient, denoted as ßj, is the measure of diversifiable risks. This is defined as the degree of movement in an asset or security’s return in response to the overall market return. Symbolically, it is expressed as. j=COVjM / Varm Where, j = Beta coefficient for security ‘j’. COVjM = […]
Chapter 6: Technological Environment
Very Short Answer 1. Point out the different levels of technology. The different levels of technology are listed below. Manual technology Mechanized technology Automated technology Computerized technology Robotized technology 2. Point out the components of technological environment. The components of technological environment are as follows. Levels of technology Pace of technology change Technology transfer Research […]
Chapter 3: Time Value of Money
Short Questions Answer Why is the time value of money concept so important in financial analysis? Time value of money concept is widely applied in financial decisions. Financial decisions are carried out with the objective of maximizing value of the firm. The application of time value of money concept in financial decision making contributes toward […]
Chapter 4: Quantification, Allocation and characterization of Amounts
Very Short Question Answer Describe the provision of quantification of vehicle facility as per Income Tax Act, 2058.(2073) An employer that provides motor vehicle facility to an employee or others for wholly or partly private use, should quantify the benefits in the following ways: If it is provided to employee, labour or any other individual […]
Chapter 2: Financial Statements and Analysis
Short Questions Answers 1. Who are some of the basic users of financial statements and how do they use them? Financial statements contain a balance sheet, income statement, cash flow statement and the statement of retained earnings of a firm. Various stakeholders use the firm’s financial statement. The basic users of financial statements are shareholders, […]
Chapter 5: Socio-Cultural Environment
Very Short Question Answer 1. Enlist the social class in Nepal. Nepalese society has three classes. Upper class Middle class Lower class 2. Define socio cultural environment of business. Socio-cultural environment of business refers to all the cultural surroundings that influence business activities. It includes knowledge, customs, traditions, morals, and values, religion, language, symbols, works […]
Chapter 3: Tax Accounting And Timing
Very Short Question Answer Briefly state the accounting methods to be applied by different taxpayer. The accounting methods to be applied by different taxpayers are summarized below: Persons Income Head Accounting Method Individual Sole trader/proprietor Partnership firm Company Employment, Investment Business Business, Investment Business, Investment Cash basis Cash or accrual basis Cash […]