INTERNSHIP REPORT

ON
HORIZON SAVING AND CREDIT CO-OPERATIVE LTD

An Internship Report
Submitted to
Office of the Dean
Faculty of Management
Purbanchal University
In Partial Fulfillment of the internship Course Requirement for the
Degree of
Masters of Business Administration (MBA)

Submitted by:

TUKA KUMARI ADHIKARI

Himalayan Whitehouse International College

White House Graduate School of Management

P.U Registration No: 034-2-3-06207-2014

August, 2017
 DECLARATION

I, Tuka kumari Adhikari declare that this Internship Project Report entitled “THE INTERNSHIP

REPORT ON HORIZON SAVING AND CREDIT COOPERATIVE LIMITED is submitted

in partial fulfillment of the MBA Degree, the faculty of Management, Purbanchal University is

my original work carried out under the guidance of Mr. Santosh Acharya Research Head of

WHGSM, has not been submitted anywhere for the award of any other degree or commercial

purpose. In keeping with the ethical practice in reporting scientific information, due

acknowledgements have been made wherever the finding of others have been cited.

______________________________

Tuka kumari Adhikari

P.U Registration No: 034-2-3-06207-2014

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 APPROVAL LETTER

This is to certify that Ms Tuka kumari Adhikari student of MBA, fourth semester studying in

Himalayan Whitehouse International College (Whitehouse Graduate School of Management)

affiliated to Purbanchal University has completed her internship report on “HORIZON

SAVING AND CREDIT CO-OPERATIVE LTD” as prescribed by the university standard

under related subject expert’s guidance. Her performance during the seminar was appreciable

and the report has been prepared accordingly. We appreciate her work.

Evaluation Committee

_________________________________ _________________________________
Santosh Acharya Mr. Shambhu K. Dahal
(Report Supervisor) (Head of School)

Date: August, 2017 _________________________________

Mr./Mrs/Ms/ Dr/ Prof
(External Expert)

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 ACKNOWLEDGEMENTS

This is my great pleasure to present the internship report on horizon saving and credit

cooperative Limited. This report has been complete as a need of eight week internship program

at kumriparti, Lalitpur. This internship program helps me to know about the practical exposure of

various departments of saving and credit cooperative system.

I would like to extend my sincere gratitude to office Manager, Mr. Keshav Sharma Gaudel for

their role about my internship program as well as help in daily activities, without him it wouldn’t

be possible. I am highly appreciated to Assistant Manager, Ms. Bharti Bhattarai, for their

unlimited support and help in work environment

I am equally thankful to all the staff, Security Guards, Peons of horizon saving and cooperative

ltd, for providing me guidance along for this whole eight weeks in the operation of different

department. It has always created a family environment for me and taught me the practical things

that go in this sector. I am indebted to this company team providing me help and guidance to

complete this internship program successfully.

Finally, I express my respect to Purbanchal University for including this course in MBA and I

also would like to thanks Mr santosh Aachary for allowing me to do internship program in

horizon saving and cooperative ltd.

Tuka kumari Adhikari

Date: August, 2017

iii
 EXECUTIVE SUMMARY

The saving and credit cooperative is a type of financial institution whose members are people

having the same occupation or living in the same community. Its purpose is to promote savings

among members and provide loan funds for productive investment. On the initiative of the

government of Nepal, it was launched with the enactment of the Co- operative Credit Societies

Act 2048.

Doing Internship in Horizon saving and credit cooperative ltd always gives best chance to

students to apply their knowledge on practical field. Financial institutions have very wide range

of activities in the economy of a country. Saving and credit Cooperative Company are the most

important one in the financial sector as they play a very crucial role for the economy. Saving and

credit cooperatives business mainly maintains flow of funds from depositors to investors. In

doing so, organization need to collect deposit from the depositors and then distribute those as

loan to the investors. Besides, company provide assistance in international trade, money transfer,

collection and payment of utility and other bills, etc. all of which are fully customer oriented.

Therefore, cooperative organization is treated as service organizations and their business is

largely dependent on the quality of services they provide. This report “Horizon saving and credit

cooperatives” is the picture of quality services provided to the customer..

The main objectives of horizon saving and credit cooperatives are:

 To promote the economic interest of its members;

 To encourage thrift, co-operation, self-help and mutual assistance among its members;

 To undertake co-operative ventures and projects for the benefit of the members;

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  To promote greater awareness and consciousness of a progressive and improved lifestyle

among members of the community;

 To alleviate or reduce the gratitude of the members by enabling them to obtain loans on

terms better than those in the commercial market.

The general objectives of internship program are to relate theoretical studies and to implement it

on real job experience, to get the outer exposure and to study the entire services provided by the

organization. During the internship period in HSCCL, the real life job experience was achieved. I

spent most of the time in CSD. During the internship substantial work was done which included

preparing cheque, preparing account statements, making overdraft statements etc. This is

necessary for a student of MBA in order to learn the practical perspective of real job as they have

to compete in the competitive market and should prove themselves. Internship program is

gateway for career development. During the internship period theoretical knowledge which was

learned in the college was implemented practically.

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 TABLE OF CONTENTS
S. No Page No

Declaration i

Approval Letter ii

Acknowledgements iii

Executive Summary iv

List of Figures ix

List of Tables x

Abbreviations xi

CHAPTER 1: INTRODUCTION..................................................................................................10

1.1 Background/Introduction.....................................................................................................10

1.2 Literature Review.................................................................................................................11

1.3 Study Objectives..................................................................................................................11

1.4 Study Methodology..............................................................................................................12

1.5 Data Collection Method.......................................................................................................13

1.6 Data Analysis Tools.............................................................................................................14

1.7 Limitations of the Study.......................................................................................................14

CHAPTER 2: DATA ANALYSIS AND PRESENTATION........................................................16

2.1 Industry Introduction............................................................................................................16

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 2.2 Introduction Organization....................................................................................................17

2.3 Job Description....................................................................................................................20

2.4 Analysis of Objective...........................................................................................................21

2.4.1 Customer Service Department:.....................................................................................21

CHAPTER 3: MAJOR FINDINGS, CONCLUSION AND POLICY RECOMMENDATIONS. .1

3.1 Major Findings.......................................................................................................................1

3.2 Conclusions............................................................................................................................2

3.3 Recommendations..................................................................................................................2

References

Annex

vii
 LISTS OF FIGURES

No table of figures entries found.

Page no

Figure 1: Activities performed in CSD department. 22

Figure 2: Procedures of Opening and Closing of an account 26

viii
 LISTS OF TABLES

No table of figures entries found.

Page no

Table 1 Division of Weeks and Activities Performed 14

Table 2 Activities Performed in horizon saving and credit cooperative ltd. 20

Table 3 Annual Interest Rates of Deposit Schemes at HSCCL 24

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 ABBREVIATIONS

HSCCL Horizon saving and credit co-operative ltd.

ADBN Agriculture Development Bank of Nepal

NEFSCUN Nepal Federation of Saving & Credit Co-operative Unions

CSD Customer Service Department

FOM Faculty of Management

SME Small and Medium size Enterprise

FDR Fixed Deposit Receipt

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 CHAPTER 1: INTRODUCTION

1.1 Background/Introduction

Today is the age of experience, skill and competent in any sectors. Skill and experience are

necessary things to do financial function such as investment decision, finance decision, dividend

decision, liquidity decision, and incidental finance function etc. in the bank and financial

institutions. Internship is first step of work environment experience and learning of students and

trainee. Socio-economic welfare of any country is depending on effectiveness and competent

operation of financial markets. So, 21st century's need is human capital formation.

Nepalese University campuses are produce thousands unskillful students per year. Those students

have neither knowledge nor skill about work environment. There are no practices about what to

do, how to do work in actual job field. In this context, internship plays important role in learning

and developing human capital.

        This internship report is fully based on financial process and customer service process at

horizon saving and credit cooperative organization, where I finished eight week internship

program. This organization plays important role by providing internship opportunity to deserving

students. Intern students are learning various activities with organization and staff in different

department. Internship is good opportunity to use theoretical knowledge into work environment.

11
1.2 Literature Review

Cooperation” implies to act or to work together among people for whatever lawful activities. This

is an ordinary meaning of cooperation. A cooperative (also co-operative; often referred to as a co-

op) is a business organization owned and operated by a group of individuals for their mutual

benefit. Cooperatives are defined by the International Cooperative Alliance's Statement on the

Cooperative Identity as autonomous associations of persons united voluntarily to meet their

common economic, social, and cultural needs and aspirations through jointly owned and

democratically controlled enterprises. A cooperative may also be defined as a business owned and

controlled equally by the people who use its services or by the people who work there.

Cooperative enterprises are the focus of study in the field of cooperative economics

“Cooperative”, according to the Cooperative Societies Act 1904, means a group of persons who

jointly conduct affairs for socio-economic interests on the basis of self-help and mutual

assistance, and are registered under the Act. So, we organize cooperatives for solving common

pressing problems we, each, cannot solve separately. Or they are organized to serve the interests

of their members in earning their living much more advantageous than they act individually.

1.3 Study Objectives

The general objective of an internship program in MBA is primarily designed to enable the

students to support them as grounded career persons who know the real-life working situations

and had already felt the pressure of the job place environment. It is also a platform to show the

ability to mold the theoretical knowledge learned throughout the MBA program as per the

requirement of the job placement.

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The main goal is to highlight the activities carried out in. It helps the students to be prepared for

the future through the little knowledge gained from the two months of the job like experience. The

specific objectives are jotted down in nutshell below:-

• To explore the applicability of theoretical knowledge in the practical workplace.

• To develop managerial and communication skills to tackle the real life situations.

• To get the practical exposure and understand the institutional cultures and value system of the

corporate world.

• To gather the knowledge on the various activities performed in various departments and be

aware of the products and services.

• To develop the ability to handle various kinds of customers with varying knowledge level,

problems, and requirements.

1.4 Study Methodology

This internship report is the study of particular subject backed by the collection, compilation,

presentation and interpretation of relevant information. It starts from the selection of the

organization for the internship, performance of different kinds of activities and placement in

different parts of the organization and last collection of various primary and secondary data for

the preparation of the report

It helped to analyze the findings in meeting the objectives of the study.

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1.5 Data Collection Method

For the report the data are collected from the primary source and secondary source. They are as

follows:

   Primary Data

•    Observation of working environment of the bank.

•    Visited finance and cooperative practiced as the intern in order to associate with different

aspects of the company

•    Met with the customers of the finance company and had direct contact with them for relevant

information.

•    Informal discussion and interaction with the staff in the company.

  Secondary Data

•    Annual report of Horizon saving and credit cooperative finance.

•    Information from the official website of company.

•    Notices and Working guideline of HSCCL

•    Application form for different type of account opening

•    Browsers of the different types of account

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1.6 Data Analysis Tools

The duration of internship has been defined for 2 months or 6 credit hours of working time at the

organization by purbanchal University, Faculty of Management (FOM). So, in order to fulfill this

requirement, an internship was done for two months starting from 10th of Baisakh 2074 to 12th of

Asadh 2074 from 10:00 am to 5:00 pm.

The duration of intern’s work in each department is presented below:

Table 1: Division of Weeks and Activities Performed

Activities/ weeks 1st 2nd 3rd 4th 5th 6th 7th 8th

Customer Service Department

Safe Deposit Vault

Remittance Department

1.7 Limitations of the Study

Despite lots of opportunities prevailing for the study, there were few limitations which restricted

the study and they are:

• It was difficult to have the in-depth study of all the departments due to the time constraints. 

• The company policy in keeping some matters confidential prevented from analyzing various

critical facts and issues.

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• Limited availability of annual reports, office records, and other published and unpublished

source of data.

• Time and resources constraints are the major limitations of this report.

• This report does not explain the overall functioning of the organization.

• Since the intern is confined to few departments, only the related data of limited departments are

available

However, ignoring all limitations, it has been best tried to gain adequate banking knowledge and

sincerely perform the task assigned.

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 CHAPTER 2: DATA ANALYSIS AND PRESENTATION

2.1 Industry Introduction

Nepal has a long cultural tradition of informal community based co-operatives including savings

and credit associations popularly known as dhikuti, and grain savings and labor savings systems

known as Parma and dharma bhakari. Similarly, Guthi provided a forum to work together for

smoothly running different socio cultural practices. Many of these traditional systems of

cooperation are still functioning in the rural areas of Nepal.

The first Co-operative Act was enacted by the government in 1960, which was followed by the

Agricultural Co-operative Act (Sajha Sahakari). In 1963, the capital of savings and credit

cooperative societies was converted into a Cooperative Bank in 1963, and in 1968 it was also

converted into the Agricultural Development Bank of Nepal (ADBN). After 5 years the ADBN

returned management back to the government and in 1975 the Cooperative Act was amended

again.

Beginning in the 1980s a new generation of community based savings and credit groups began to

emerge in Nepal. The Cooperative Act was amended for the third time to give the Government

more control. By this time the Savings and Credit movement had spread throughout the country

and the need for an apex coordinating body was evident. In August 16, 1988, the Nepal

Federation of Savings and Credit Cooperative Unions (NEFSCUN) were formed.

After the restoration of the democratic government enacted the Co-operative Act and the Co-

operative Regulations. The new Cooperative Act permitted the establishment of a three tiered co-

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operative system, and provides a legal base both for the establishment of co-operative

societies/unions/federations and application of co-operative values, norms and principles into

practice. At present, the Department of Co-operatives is working under the Ministry of

Agriculture and Co-operatives.

Today, the Interim Constitution of Nepal has considered the co-operative sector as one of the

three pillars for national development. The major types of co-operative societies operating in

Nepal are saving and Credit, Multipurpose, Dairy, Agriculture, Fruits and Vegetables, Bee

Keeping, Tea, Coffee, Consumers, Science and Technology, and Energy. It is believed that some

5 million people are already affiliated in approximately 32,663 cooperatives and more than 57,894

people are employed directly in Cooperative business.(2015, Department of Cooperatives)

2.2 Introduction Organization

The saving and credit cooperative is a type of financial institution whose members are people

having the same occupation or living in the same community. Its purpose is to promote savings

among members and provide loan funds for productive investment. On the initiative of the

government of Nepal, it was launched with the enactment of the Co- operative Credit Societies

Act 2048.

About Horizon saving and Credit Co-operative ltd

Present-day circumstances are such that people are constantly faced with an increasing cost of

living. Low income people especially suffer because they never seem to earn enough to cover

their daily needs. They tend to deal with this problem by turning to illegal moneylenders, who

charge them very high rates of interest. By so doing their indebtedness is increased even more and

the situation becomes more serious for themselves and their families. These are the people who
18
stand to benefit from joining others, under the principles of self help and mutual help, to deal with

these money problems.

Horizon Savings and Credit cooperative Limited (HSCCL), an associate company at lalitpur

district in kumaripati which was commenced its business in 2067 /68 The vision was to assist the

development of the people by extending equipment financing to the service sectors. Organization

financing became popular amongst the entrepreneur as an alternative source of finance. More and

more investments in capital items began being made through financing in view of its flexibility

and advantage over traditional finance. Since inception HSCCL has maintained prudent

investment policies and has successfully positioned itself among the frontrunners in an

increasingly competitive financial service sector. Building a diversified pool of assets spread

across almost all sector of the economy and serving a wide spectrum of the member in the

process. However, the Company’s major and most profitable business segments are financing to

the small and medium enterprises who is the member of this Cooperative. The company enjoys a

sound reputation for excellent to their member service. HSCCL has the financial strength,

management capability and committed human resources to ensure sustainable growth.

Mission:

 To instill the Co-operative Spirit as a way of life;

 To provide the best benefits and assistance possible;

 To serve our members as one of our own family;

 To improve our member’s economic well being;

 To increase leadership through participation in the affairs of the Co-operative;

 To promote a sense of belonging for the Co-operative; and

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  To co-operate with other Co-operative and organizations to strengthen the Co- operative

principles.

Vision:

To build a strong and viable Co-operative, unified by a common ambition to promote

Cooperative Principles. Through the Co-operative Spirit we shall achieve self help, self-reliance,

economic strength, and unity.

 Goal:

To support and organize the development of safe and sound Savings and Credit Cooperatives in

Nepal by providing quality cooperative education and technical support on a sustainable basis.

Cooperative Objectives

 To promote the economic interest of its members;

 To encourage thrift, co-operation, self-help and mutual assistance among its members;

 To undertake co-operative ventures and projects for the benefit of the members;

 To promote greater awareness and consciousness of a progressive and improved lifestyle

among members of the community;

 To alleviate or reduce the gratitude of the members by enabling them to obtain loans on

terms better than those in the commercial market.

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2.3 Job Description

Every department needs to perform a different function and internee had the good opportunity to

learn and practice various activities. During the eight weeks of the internship intern has been

involved in various department as explained below:

Table 2: Activities Performed in horizon saving and credit cooperative ltd.

Departments Activities Done

 Account operation (account opening and closing)
 Process from printing cheque to submitting to final customers

Customer  Photo, signature card scanning and entering in software

Service  Checking balance and finding account number
Department  Printing bank statement
  Forwarding customer to respective department as per the requirement of
customers
 Registering date, time and signature in ledger according to
application     number,
 Finding key and opening locker according to locker number
 Making three bills after receiving locker rent
 Posting rent payment into respective account books
Safe  Passing voucher
Deposit  Assisting in filling forms(i.e. Locker opening and closing)
Vaults  Providing locker information
 Customer counseling
 Renewing locker
          Checking account to maintain minimum locker balance

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2.4 Analysis of Objective

As an organization has numerous departments, HSCCL also has various departments and the

activities are performed respectively according to their nature and function. During internship

period interns will get an opportunity to work on various departments of HSCCL, but this report

basically focuses on the CSD and marketing department of HSCCL.

2.4.1 Customer Service Department:

Customer service is the front desk of any organization. It is the place where customer makes first

interaction with the bank. The image and prestige of the bank depends upon the effective functioning

of this department. Customer service is the procedure by which an organization carries its products

and services to the customers. The staff placed in CSD should have rational knowledge of banking so

that they may be able to respond any question raised by customers. Staffs in the CSD require having

good communication and interpersonal skills to maintain a good public relation. Attracting the

potential customers and retaining the existing customers are intended by CSD. Hence, all the activities

of CSD are focused to customer satisfaction.

Major functions to be performed in CSD:

 Disseminating information related to various products and services that are available to satisfy

needs of customers.

 Handling telephone calls and documentation of files.

 Photocopying all the necessary documents as per their requirement and verifying them with

the original one.

 Maintaining the record of total number of the cheque.

 Manage the various forms and vouchers such as different new account opening forms,

closing forms, scheme change forms etc.

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  Providing bank statements to customers as per their requirement and helping them to know

their current balance.

Major activities performed by intern in CSD

The major activities performed in CSD are shown below:

Fig1: Activities performed in CSD department ( source: me)

Above mentioned are the major functions that must be performed by the staff placed in the CSD,

similarly intern was also required to perform all this functionalities during the placement period at

CSD.

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Customer Counseling

•    Understanding the need of customers and determining the purpose of the visit

•    Forwarding the customer to the concerned department as per their need

•    Providing suggestion about the suitable deposit product for the customer

•    Making the customer aware of the benefits and services available 

•   Informing the customers about the minimum balance required and service charges.

•    Counseling about the various services provided by the banks and convincing about the utility

of such services

1. Account Operation:

It can be categorized into account opening and account closing as described below.

2. Account Opening

    The activities involved in account opening are highlighted below:

 Providing the account opening form along with the signature specimen card 

 Verifying details in the account opening form by verbal queries with  customer

 Cross matching details and forwarding the document for approval from the supervisor.

 Requesting the customer to deposit the amount by filling up the deposit slip

 Photo and signature card scanning and entering into the software

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 3. Annual Deposit Rate:

The table below shows annual interest rate of various deposit schemes of HSCCL.

Table 3: Annual Interest Rates of Deposit Schemes at HSCCL

S.N. Deposit Type Rate Previous Rate

1. Saving Deposit (Normal /Pension saving) 2.00% 2.25%

(interest calculated on daily closing balance

2. HSCCL Diamond Saving 3.00% 3.25%

3. Women Special Saving 3.00% 3.25%

4. Yuva Bachat Khata 3.00% 3.25%

5. Senior Citizens Special Saving 3.00% 3.25%

6. Professional's Saving 3.25% 3.50%

7. HSCCL Special Saving @ 3.25% 3.50%

8. Staff Saving / Staff Pension Saving 3.25% 3.50%

4. Procedure of Account Opening 

Whether it is the current account or saving account, it has followed certain procedure. The

procedures of both the accounts are moreover similar.

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• Filling up of account opening form with the specimen/signature card and KYC form.

• Verification of the form by checking whether each attribute required is properly filled or not. 

•    Verification of the form and the documents by the senior authority.

•    Obtain the registration number and enter in screen no. “300”.

•    Generation of the account number by the system.

•    Communication of account number to the customers.

•    Filling deposit slip of balance required.

•    Record in the ledger book with required details.

5. Account Closing

The activities involved in account closing are described below:

•Asking the customers about the reason for closing account and convincing the customer not to

close account as far as possible by suggesting the alternative services available

• If the customer is willing to close his account, then providing the account  closing form and

getting it cleared from all the department ‘without any objection’

• Informing the customer about the charges levied 

• Collecting the belonging-related to account if any

26
• Finally, the account is closed by handling the cash to the customer after debiting the account

closing charge.

Above described activities for account opening and closing, procedures can be shown in the series

of steps. It is shown in the figure below.

Figure 2: Procedures of Opening and Closing of an account

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CHAPTER 3: MAJOR FINDINGS, CONCLUSION AND POLICY

RECOMMENDATIONS

3.1 Major Findings

The two months internship program has been going to be finished through writing a report.

During the time of internship I have tried with my best to acquire theoretical and practical

knowledge .Being an employee of Horizon Savings & credit Cooperative Ltd. The services of

HSCCL are good comparing to the market; but there is significant scope of improvement.

Deposit is the sources of funds for financial sectors, in other words it is the supply side of the

Loan able funds in Invest management system. There is a major problem in this scoter regarding

attracting more deposits. Recovery profile of small and medium debtors is better than large ones

in our country.

The fastest growing borrower segment in the world is the “SME” segment. However, very few of

our products are geared towards supporting this segment of the market. Traditionally, we have

considered this segment as high-risk. The HSCCL needs to make significant effort to improve

the employee relationship with clients. The service quality of the bank is satisfactory; but there is

massive scope of improvement as some of the respondents did not provide positive comment.

The environment inside the HSCCL needs to be improved significantly for efficient and pleasant

banking activities for the customers. The services of the HSCCL need to be reevaluated to attract

customers. Profit rate is the most important factor that is considered by the customers when they

1
are thinking about FDR/other deposits. To increase customer satisfaction the HSCCL needs to

improve their service quality by providing more importance on customer’s preference. .

3.2 Conclusions

 The opportunity of the competition the internship report on a renowned financial company like

Horizon saving & credit Co-operative Limited has given me a lot of practical experience about

the financial sector of cooperative finance company in Nepal. An organization is good as the

service it offers. Customer Services at HSCCL, is more than just a smile. It is an entire

philosophy deeply embedded within very fabric of the organization. It is the “concern” for

customers’ needs, the “care” that express and the “competence” with which fulfill these needs.

The constant support and the “affection” that we add to build long-term relationships. It is the

effort to find new ways to improve offerings, to anticipate problems to simplify processes - in

short to stay true and firm to strong commitment of a service with a smile. The management of

the firm must be sincere to overcome the threat. They also should use all the opportunities to face

the challenges.

3.3 Recommendations

Saving and credit cooperative ltd is an institution that is to remain active for a long term. In this

mean time, if the good will of the company is affected due to negative word of mouth and poor

services; ultimately a major section of the customers will switch the cooperative finance

company because of competitors finding the gap and filling it. Members are the main boost

2
towards co-operative industry. Thereby, providing full- fledged support, sharing the ideas

towards the members and clients are very much required.

From the above discussion of this report, I like to suggest the following recommendations for

Horizon saving & credit Co-operative Limited. It is recommended that:

 Steps are taken to implement the new process in order to ensure a smooth service as

promised to customers.

 To promote HSCCL as a brand, Employees needed to given adequate training to work

and handle clients under pressure

 Advance policy of our financial sector shows that agricultural sector is the neglected area

due to the low loan recovery rate and lending to agricultural sector is risky because of the

variation in the products due to natural calamities, HSCCL should increase more

Consumers.

 HSCCL should pursue advertisement campaign in order to build a strong image among

the local people

 They should invent other type of deposit to attract more customers which is different

from other organization

 HSCCL should develop more strategic planning as to compete with its rival organization.

 HSCCL may introduce one stop service for its members recruit more efficient employees.

HSCCL should use the latest mobile technology for build up the better relationship.

3
References

 Annual Report of Tepantor Savings & Credit Cooperative Ltd 2010.

 Hunger, T. L. (n.d.).  CONCEPTS IN STRATEGIC MANAGEMENT AND BUSINESS

POLICY Towards Global Sustainability . PEARSON.

 Thomas L. Wheelen, J. D. (n.d.). CONCEPTS IN STRATEGIC MANAGEMENT AND

BUSINESS POLICY Towards Global Sustainability. PEARSON.

 www.nibl.com.np. (n.d.). Retrieved from NIBL.

 www. saving and credit co-operative company

 www.nefscun.org.com

 www.google.com
Annex