CHAPTER -1

INTRODUCTION
BACKGROUND
The word "Bank" has been derived from Italian word
"Banco". "Banco" means bench. At that time, in Italy, businessmen '
land hold smith used to do their monetary transaction placing
money on bench. Later, it has been called as "Bank" in French and
in English.
After the first world war, Nepal Bank limited was established
under Nepal Bank act 1994. After its establishment, On 14 th
Baisakh 2013 B.S, Nepal Rastra Bank act 2012 aiming to empower
up on the nation's monetary transactions. Similarly, realizing the
need of commercial banks in commercial sector, in 2022 B.S.
Rastraya Banijya Bank was established under Rastriya Banjya Bank
act 2021.
There are five stages of growth of bank in Nepal. They are
preliminary stage, First stage, Second stage, third stage and fourth
stage. For the development of Nepalese economy and techniques or
banking activity.
Meaning of Kist bank:Kist bank has been serving its valued customer since
2003. The Bank has been running commercial banking business in
Nepal. The Bank has a primary listing on the Nepal stock exchange
limited.
The prime objective at this bank is to render banking services
to the different sectors like industries, traders, corporate & prime
customer, priority sectors & every other people who need banking
services . During the period 11 years at its operations, it has
accommodated a large number of clients & has been able to provide
excellent service to them.
Presently the bank has many branches. Kist bank is a well
reputed & well known bank of Nepal. Top exporters, importers &
business houses have established banking relationship with this
bank. Kist bank is a financial institution. Main function of this
institution to collect saving amount from public and to contribute
the economic development of country.
1.1

It does the following functions:1.

Collection of deposit
2.
Loan providing
3.
Remittance of draft and cheques
4.
International money exchange
5.
Money transfer
6.
Other modern facilities
1.2 PURPOSE OF THE STUDY
The Project work is mainly based on the direction of T.U. in
partial fulfillment of requirements for the degree of B.B.S. An
elective course has been designed with a view to develop
Knowledge in related Project theoretically as well as theoretically
mind for practical us. Further purposes are as follows: To Know about bank's operating system
To suggest about bank administration whether it is sound or not.
To facilitate the investors for investigation of bank's liquidity for
their investment
To know how bank manages it's liquidity between collection and
use of funds.
To analyze the statement of bank.
To know whether bank is able to refund the deposits of
accountholders in the event of economic depletion or not.
To know how bank and public are getting feedback from others.
To evaluate the bank liquidity position collectively.
1.3. PROJECT WORK PROCEDURE
Procedure is the series of work which helps to achieve
expected goal in concerned subject matter. After conceptual Project
work orientation class, I was given an authorized letter for my
future easiness in Project work process.
Firstly, I met the bank's executive and told the purpose of
visiting. After a loyal request, he directed me to the related
department as my subject title.
In 15 days observation, I gained the knowledge of day to day
banking system i.e. collection, investment of deposits and
organizational structure.
Also, I consulted some dints Kist bank and knew opinions
towards Kist bank. Having co-operation from bank's staffs, I
2

became able to collect information, data and other documents

which has been included in my Project work report. At the
departure time, I was given a certificate of my Project work.
1.5 LIMITATION OF THE STUDY
Limitation means the boundary of any subject matter. The
main limitation of this study can be concluded as lack of
participation and involvement in this type of Project work reports
previously lack of needed materials and information in time to
prepare the report However, the limitation are pointed out as under:
To prepare Project work report in limited words and pages,
Economically difficulties during study and preparing report.
Lack of related books and materials.
Difficulty in collecting data's.
To prepare the report within limited time etc.
It is only the future forecast depending upon the historical data
interpretation. What had happed in the future? In addition, it is the
established forecast, which may or may not happen in the coming
year activities.
1.6 LITERATURE REVIEW
All the literature previews which are included in this Project
work report have been made from personal study and visiting the
concerned place and from progress report of Kist bank. This Project
work report had fried to explain the contribution of Kist bank by
collecting the deposits and investing in development areas and
providing facilities to local public with the help of diagrams and
figures included in it.
1.7 RESEARCH METHODOLOGY (DATA COLLECTION
METHOD )
Data's are the main element of case study of any subject
matter. Subject has no importance with out data's. The data's can be
collected from two sources for Project work report which are
systematically described as follows:
1.
Primary sources:
These are the data's which the research himself collect
firstly by direct contact on the spot. Under it, questionnaire is
prepared with simple and short questions and interviews are
conducted to the local public. The model of interview and
3

i)

ii)

2.

i)

ii)

questionnaire in collecting data through primary sources are

as follows:
Interview:What is your name?
What is your profession?
How many members are in your family?
How do you balance yours income Vs expenses?
How the municipality helps you?
Questionnaire:The researcher should ask the questions relating to his
subject matter with local people. Such questions are framed in
a systematic manner and which is called questionnaire.
Hence, interview and questionnaire are interdependent
on each- other.
Secondary Sources:If the data's are collected by some other persons
previously and published or not and which are used for the
purpose of researcher in second time then they became the
secondary sources. Governmental figures and data's, research,
literatures, governmental and non- governmental offices,
research centre etc. Are secondary sources of data collection?
The data's can be collected though two sources:
Internal Sources:Internal sources are the books which are followed to
operate the office systematically. I have included the data's of
bank's deposit and investments from its progress report. This
bank has a main function of deposit collection and investment
of them.
External Sources
:Articles, Newspapers, magazines are external Sources of
data collection. I have collected balance sheet, p/l account of
different years of works sheet as secondary data's. They have
been used to analyze the liquidity position of Kist bank.

CHAPTER -2
DATA PRESENTATION AND ANALYSIS
2.1

MEANING OF LIQUIDITY
The word "Liquidity" can not be explained in a limited or
bounded sense. It has a broad area where it gives different kinds of
meaning in context of stock of money in reserve, current, saving
and fixed accounts with bank. Liquidity may be defined as the
money stock with banks and financial institutions which can be
used to pay their accountholders. In other sense, it is the capacity to
pay cash in exchange of deposits.

2.2

IMPORTANCE OF LIQUIDITY
All financial institutions have to maintain their liquidity for
different purposes. A certain percentage of collected amount should
be reserved at Nepal Rastra Bank and cash i.e. 5.5% of current and
saving deposits.
Liquidity is important for different purposes. Those motives
are given below:

i)

Transaction Motive:A)

To meet operational liability:-

With draw of deposits

Loan disbursement
Personal expenses
5

B)
ii)

To make payment to vendors

Speculative motive:-

iii)

A)

Foreign exchange holding

B)

Unforeseen motive

Precautionary motive :-

To meet contingencies like fine errors, tax guarantee

2.3

FORMS OF MAINTAINING BANK'S LIQUIDITY

There are different forms of maintaining their liquidity in their
own way. Major forms are mentioned below:

Cash and bank balance

Placement money at government securities and other securities
convertible into cash.
2.4

NEED OF DEMAND OF BANK'S LIQUIDITY:Bank maintains Liquidity as per its need bur less than CRR
and SLR prescribed by central bank. Bank needs Liquidity to meet
the following obligations.
Reply Deposits
Disburse loan and advance
Meet contingent Liquidities
Meet other contingencies
Meet miscellaneous liabilities.

2.5
6

NEED OF SUPPLY OF BANK'S LIQUIDITY:-

The bank obtains its liquidity from different sources depending

upon their nature. They are mainly classified into two groups:
A)

Equity Liquidity:It consists of introduced by promoters and other publics at the

time of its formation. Profit and amount received from sale of fixed
assets are also included in this category. There are major three
equity Liquidity:
Paid up capital
Retained earning
Reserve fund

B)

Borrowed Capital
It refers to the fund available to the bank by third party. They are
given different types of borrowed liquidity which are given below:
i) Deposits from accountholders
ii) Amount to be received from recovery of loan.
iii) Amount refunded from investment securities.
iv)Amount to be received from selling share and debentures.
v) Loan from central bank ,financial institution or money market.
Vi) Amount to be received for short time by the way of draft, letter of
Credit, T.T. M.T.

2.6

FACTORS AFFECTING LIQUIDITY

Liquidity is paying capacity of bank to meet obligation which
may arise in future. Bank has to keep liquidity. So, we have
considered money factors. Such factors are listed below.
Sources of bank capital

 Changing borrowing randomly

Trend in particular Agro-sector
End of alternative sources
Market trend of interest rate rising
Yield of borrows increased
Loan providing policy
More credit provisions for doubtful debts.
Time of repayment not adhered
2.7

TRADE OFF BETWEEN LIQUIDITY AND PROFITABILITY

There are two opposite theories to mention liquidity and
profitability for maximizing one size, another size and to reduce. In
other words liquidity and profitability are two wheels of a cart.
Liquidity and profitability should be carried together by keeping
balance between liquidity and profitability. If liquidity position is
poor, it can not meet it's daily requirements. No the other hand, if
there is excess liquidity at bank then no more amounts can be
inverted in maximizing profit satisfactory. Trade off between
liquidity and profitability is the major task to be discharged by a
bank. However they are controversies to each other from above
explanations. We can show the following relation between them.

2.8
8

Liquidity

Profitability

- Decrease

+ Increase

+ Increase

- Decrease

CRITERIA OF MEASURING BANK'S LIQUIDITY

2.8.1 LIQUIDITY RATIO

Liquidity ratios are calculated to test the liquidity position or shortterm solvency position of the bank. Liquidity position of bank
means ability to pay current liquidity. Generally, short-term
creditors are interested in liquidity ratio to assess liquidity position
following are included in liquidity ratios:
2.8.1.1 CURRENT RATIO
It is calculated to rest the ability of a firm to pay current
liabilities out of current assets. It is calculated by dividing current
assets by current liabilities. It's standard is 2.1
Current Ratio (CR) =Current assets (CA)/Current liabilities (CL)
Current assets are cash, cash at bank interest receivable,

Bills Receivable (B/R), Account Receivable (A/C Receivable),

Stock, other receivables etc.
Current liabilities are creditors bills payable e t c (B/P),

Tax Payable dividend payable, short-term loan, outstanding

expenses, any other payables etc. Here, current ratios of different
years of Kist bank are calculated:

For 2067/068
Current Assets = 1228158215
Current liabilities = 9312820
Current ratio = Current assets/Current liabilities
=1228158215/9312820 =13.19
For 2068/069
9

Current Assets = 1675319537

Current liabilities =109030316
Current ratio(CR)= 1675319537
109030316
=15.37
For 2069/070
Current Assets =
695913815+2071787294+178447141+580700485+695913815
= 3596362550
Current liabilities = 3525506+193539114
= 197064620
Current ratio(CR) =

3596362550
197064620
=18.24

2.8.1.2 LIQUID RATIO/ ACID TEST RATIO

The relationship between quick assets (also called liquid
assets) and current liabilities is known as Liquid Ratio. It is
calculated to judge the ability of a financial institution to pay
current liabilities on the specified date. High liquid ratio indicates
better liquidity position of financial institution and vice-versa.
Liquid Ratio (CR) = Liquid/Quick Assets (QA)
Current liabilities (CL)
It's standard is 1:1 Liquid assets/ Quick assets can be calculated as:
10

Quick assets = Current assets (closing stock +prepaid exps.)

Here, Quick ratio of Kist Bank of different years has been
calculated as under.

For 2067/068
Liquid ratio = 1228158215
93128203
= 13.19:
9

For 2068/069
Liquid ratio =

1675319537
109030316

= 15.37
For 2069/070
Liquid ratio = 3596362550-695913815
197064620
= 14.71
Table No. 1
Current and Quick Ratio

11

years
CR

2067/068
13.19:1

QR

13.19:1

2068/069 2069/070
15.37:1 18.24:1
15.37:1

14.71:1

Analysis :Ratio analysis of balance sheet shows the different ratios of

different years. It indicates the changing position of Kist bank
liquidity
(i)

In 2067/068, Current ratio is better than standard. Quick ratio is

also better.

(ii)

In 2068/069, Current ratio is better than that in previous year and

Quick ratio is same.

(iii) In 2069/070, Current ratio is more than 2068/069; but Quick ratio
is lower than previous year.
2.8.2 PROFITABILITY:
Profitability is one of the important factors to measure the
bank position. There are given different year's total operating profit
and operating expenses in the table and shown by the figure.
Table No. 2

10

Operating Profit and Operating Expenses

Year
2067/068 2068/069 2069/070
Operating 847768000 725487000 754487000
Operating profit and Exp

income
3500000000
Operating 758056000 611037000 666023000
3000000000

expenses

Figure No 1

2500000000

2000000000

income1
expenses

1500000000

1000000000

20
69
/0
70

20
68
/0
69

12

20
67
/0
68

500000000

Net profit can be calculated deducting operating expenses

from
Operating profit.
Net Profit = Operating profit (GP) Operating Expenses
Table No : 3
Operating Profit and net Profit
Year
2067/068 2068/069 2069/070
Operating 89712000 114450000 88455000
profit
Net profit 540077000 100232000 124600000

Figure No:2
11
900000000
8000000000
70000000
600000000
500000000

Operating profit

400000000

Net profit

300000000
200000000
100000000

2067/068

13

2068/069

20
69
7/07
0

2.8.3 LOAN COLLECTION AND INVESTMENT OF LOAN

The bank can not do anything and also can't run in market
without investment of loan. But loan collection capacity is an
important matter than investment of loan because without collection
of loan, bank's objectives and goals can not be fulfilled. There is
given investment of loan and loan collection capacity of Kist bank
in the table :

Table No : 4
Investment of loan and loan collection
Year
2067/068 2068/069 2069/070
Investment 243690000 253570000 325000000
of loan
Loan
115000000 125000000 225000000
collection
in short
time

350000000
300000000

Figure no:3

250000000
200000000

Investment of loan

150000000

Loan collection in short

time

100000000
50000000
0
14

2067/068

2068/069

2069/070

2.8.4 SOURCES OF FUNDS AND UTILISATION OF FUNDS

The bank collects funds from different sources. Deport
collection is one of main sources of funds. But collection of funds is
meaningless without utilization of funds of investment of
collection. Without investment, bank cannot meet its objectives and
goals. There are given different sources of funds and utilization of
funds of Kist Bank as below:

Table No 5
Sources of funds and utilization of funds
Sources of 2067/068
2068/069
funds
Capital
2000000000 2000000000
Deposits
1580848600 20173994
00
Loan
Other
547825000 197055000
liabilities

2069/070
6809600000
8063900000
1076100000

Utilization 2067/068
2068/069
2069/070
of funds
Bank and 1988352000 631800000
631800000
cash
Loan &
1343700200 14645317000 6095800000
Borrow
(Including
purchase
bill)
15

Investment 1874110000 3116571000

253570000

Other
assets

369600000

472058000

58701000

2.8.5.

NATURE AND SIZE OF DEPOSITS

Nature and size of deposits also play important role in
measuring and managing band's liquidity position. The bank
collects deposits by opening the following accounts:
*
Current Account
*
Saving Account
*
Fixed Account
More deposits in fixed account are very important for bank
liquidity and more deposits in current account are not important for
bank liquidity because the amount of current account should be
returned to their accountholders in short time and as they demand.
Deposit in different accounts in different years are listed and
analyzed below.

Table No.6
Deposits of Fy 2067/068
Deposits
Call deposit
current deposit
saving deposit
fixed Deposit
Total

16

Amount (In lakh)

5653
8701
37304
28981
80639

(%)
7.01
10.79
46.26
35.94
100

Explanation:
Kist bank has total deposits equal to Rs. 80639 lakhs. The deposits in
saving account is highest which is Rs. 37304 lakhs i.e. 46.26% . The
deposits in Fixed,Current and accounts are Rs. 28981,Rs.8701,Rs.5653
lakhs and 35.94% , 10.79% and 7.01 respectively.

Figure No.6 Deposit In Fy 2067/068

Analysis:
By analyzing the deposit structures from 2066/067 to
2067/068, we can see that bank has collected more money in fixed
account than other accounts. So, we can say in round figure that
bank's liquidity position is slightly weak but good and satisfactory.
Table No.9
Deposits of Fy 2068/069
17

Deposits
Call deposit
current deposit
Saving deposit
fixed Deposit
Total

Amount (In lakh)

5653
8701
37304
28981
80639

(%)
8.01
11.79
46.26
30.94
100

Explanation:
Kist bank has total deposits equal to Rs. 80639 lakhs. The deposits
in saving account is highest which is Rs. 37304 lakhs i.e. 46.26% . The
deposits in Fixed,Current and accounts are Rs. 28981,Rs.8701,Rs.5653
lakhs and 35.94% , 10.79% and 7.01 respectively.

Figure No.6 Deposit In Fy 2068/069

18

Analysis:
By analyzing the deposit structures from 2067/068 to
2068/069, we can see that bank has collected more money in fixed
account than other accounts. So, we can say in round figure that
bank's liquidity position is slightly weak but good and satisfactory.
Table No.10
Deposits of Fy 2069/070
Deposits
Call deposit
current deposit
saving deposit
fixed Deposit
Total

Amount (In lakh)

5653
8701
37304
28981
80639

(%)
8.01
11.79
46.26
30.94
100

Explanation:
Kist bank has total deposits equal to Rs. 80639 lakhs. The deposits in
saving account is highest which is Rs. 37304 lakhs i.e. 46.26% . The
deposits in Fixed,Current and accounts are Rs. 28981,Rs.8701,Rs.5653
lakhs and 35.94% , 10.79% and 7.01 respectively.
Figure No.6 Deposit In Fy 2069/070

19

Analysis:
By analyzing the deposit structures from 2068/069 to
2069/070, we can see that bank has collected more money in fixed
account than other accounts. So, we can say in round figure that
bank's liquidity position is slightly weak but good and satisfactory.
CHAPTER 3
SUMMARY AND CONCLUSION
3.1

3.2

20

SUMMARY
I think there is no need of mentioning the subject title as it has
already been discussed earlier. In this chapter, I have tried to give
short description of my Project work report. Kist bank was
established to collect the funds and invest them in different sectors
i.e. Trans for of funds, discounting of bills of exchange, exchange
foreign currencies, locker etc. Kist bank is giving different types of
loan facilities in most competitive interest rate. i.e. housing loan,
Home equity loan, education loan , professional loan EBL property
plus vehicle loan. Kist i is doing different types of activities which
are related to commercial bank.
Liquidity refers to the capacity of bank for repayment of
liabilities. Current ratio of different years are weak than standard
2:1. Quick ratio of different years are better. Investment collection
percent age of different years are also good. So, we can say that
bank's liquidity position is good.
CONCLUSION (SWOT ANALYSIS )
Kist bank is seemed soar improving the standard living of
people of Janakpur locality by its vital functions and contribution.
However, it should keep a track balance between internal and

3.3

external resources. So Analysis refers to strength weakness

opportunity Threat analysis. The former two terms are related to
organization's inner state i.e. internal resource. The last two terms
are related to external activity. The organization (KBL) should
utilize its resources, identity its strength and weaknesses. The
weaknesses should be timely managed by improving the structure
and functioning of the bank. On the other hand, it should timely
gain its opportunities with the help of resources and face with the
threats. If so analysis is systematically done, it will enable the
concern to meet its desired go and objectives.
RECOMMENDATION OR REFORMS
By analyzing the whole functions and structure of Kist bank
relating to its liquidity position and management,I think to give
following recommendations and suggestions :
Bank should try to balance between collection and
investment.
Liquidity ratio i.e. current and quick ratios are satisfactory but
to composer these, current assets should be encouraged and
current liabilities should be decreased.
Positions of different deposit are also good but an endeavor to
invest the in alternative productive sectors should be
encouraged.
Management should extend its area out of the city to collect
more deposits and to invest them in proper way.
SWOT analysis should be followed by management in
utilizing records and making decisions effectively.

BIBLIOGRAPHY
PROJECT MANAGEMENT
Rajendra P. Adhikari
Govind Ram Agrawal
Dilliraj Bhandari
Banking business in Nepal

21

 Yogendra Timilsinha
Monetary and Banking Principles
Fatta Bahadur Keshi
Introduction to Genral Knowledge

Shankar Chaulagai

Project Work assignment and report writing (1998).

22

1.4. ORGANISATIONAL STRUCTURE

Branch Manager

Credit /Loan office

Asst . for loan renewal

recovery etc.

Letter of Credit or
Letter of Guarantee

Operating In charge
Reporting

Asst. locker
operating

Operating
Incharge

Asst. Bills Jourrnal etc.

Payment

Operating In charge
Asst. Teller 1
Cash Deposit

Teller 2 Cash Payment

Remittance Fax
etc.

Analysis:All the
fulfilled. So,

stats participate in

start, the object of a bank will

they all do their helpfully and with wmmittment.

Guard 1

23

their work. Without one

Guard 2

Guard 3

not be

ACKNOWLEDGEMENT
I have become very proud full for having this golden chance of new
syllabus as designed by TU for BBS programmed under Scrotal Area.
This field work report has been prepared by the instruction of Provision
of TU and is related with one of the financial institutions under project
management subject. I have chosen a topic "Liquidity position of Kist
Bank.
I am very proud full for having a chance for writing a Field Work
Report as my practical uses. I have tried to present Liquidation and
management of this bank. I hope it will be proved as a useful subject
matter for all interested parties.
Firstly, I want to give thank to the department chief of TU for
providing such chance and also grateful to the department chief of Youth
College for its efforts to provide authorized letter. I also thank the
concerned Sir "Name of subject teacher" Under whose direction this
report has been Prepared.
Finally, I give thanks to all the members and officers of KIST
BANK who helped me by providing data and information's needed to
prepare this report. I would like to thank Everest Computer Education,
Computer Operator Mr. Abhishek Jha for his support by computerizing
these documents well.
Jenu Kumari Jha
Roll No. : 28/068
Symbol No.: 5890025
Reg. No.:
BBS 3rd Year, Rajshree Janak
Campus, Janakpur
24

TABLE OF CONTENTS
S.N
CHAPTER -1
Page
No
INTRODUCTION
1.1 BACKGROUND...................................................................... 1
1.2 PURPOSE OF THESE STUDY.............................................. 2
1.3 PROJECT WORK PROCEDURE........................................... 3
1..4 ORGANIZATIONAL STRUCTURE.................................... 4
1.5 LIMITATION OF THE STUDY............................................. 5
1.6 LITERATURE REVIEW........................................................ 5
1.7 RESEARCH METHODOLOGY............................................ 5
(DATA COLLECTION METHOD)
CHAPTER -2
DATA PRESENTATION AND ANALYSIS
MEANING LIQUIDITY ................................................
4
2.2
IMPORTANCE OF LIQUIDITY....................................
4
2.3 FORMS OF MAINTAINING BANK'S LIQUIDITY.....
5
2.4 NEED OF DEMAND OF BANK'S LIQUIDITY................... 5
2.5 NEED OF SUPPLY OF BANK'S LIQUIDITY .............
5
2.6 FACTORS AFFECTING LIQUIDITY..........................
6
2.7 TRADE OFF BETWEEN LIQUIDITY AND PROFITABILITY
6
2.8 CRITERIA OF MEASURING BANK'S LIQUIDITY...
7
2.8.1 LIQUIDITY RATIO.......................................................
7
2.8.1.1 CURRENT RATIO......................................................
7
2.8.1.2 LIQUID RATIO..................................................
9
2.8.2 PROFITABILITY...................................................
10
2.8.3 LOAN COLLECTION AND INVESTMENT OF LOAN
12
2.8.4 SOURCES OF FUNDS AND UTILISATION OF FUNDS
13
2.8.5 NATURE AND SIZE OF DEPOSITS
14
CHAPTER -3
SUMMARY AND CONCLUSION
2.1

25

3.1
3.2
3.3
3.4
3.5

SUMMARY
CONCLUSION (SWOT ANALYSIS)
RECOMMENDATION OR REFORMS
BIBLIOGRAPHY
APPENDIX

ABBEREVIATIONS
26

20
20
20
21
22

T.U. -

Tribhuvan University

C.R.R. - Cash Reserve Ratio

27

S.L.R. -

Statutory Liquidity Ratio

L.C. -

Letter of Credit

T.T. -

Telegraphic Transfer

M.T. -

Money transfer

C.R.

C.A. -

Current Assets

C.L. -

Current Liabilities

B/R -

Bills Payable

B/P -

Bills Receivable

O/S -

Outstanding

LR -

Liquidity Ratio

KB -

KIST Bank

Current Ratio

FACULTY OF MANAGEMENT
TRIBHUVAN UNIVERSITY
RECOMMENDATION
This is to certify that the field work assignment report
Submitted By
Jenu Kumari Jha
Roll No. : 28/068
Exam Roll No.:5890039
T.U. Regd. No.:.
Entitled
Liquidity Position of KIST Bank Ltd.,
Janakpur
Has been prepared as approved by this department. This field work
assignment report is forwarded for examination.

...
...
Supervisor
Head of Department
Rajshree Janak Campus
Janakpur

28

Liquidity position of KIST Bank Ltd., Janakpur

SUBMITTED BY:
Jenu Kumari Jha
Roll No. : 28/068
Exam Roll No.: 5890039
T.U. Regd. No.:.

SUMITTED TO:
Rajshree Janak Campus, Janakpurdham
Tribhuvan University
In partial fulfillment of The requirement For The Degree of
BACHELOR OF BUSINESS STUDIES (B.B.S.)
JANAKPUR
2071/2014

29