Banking legislation and NRB directives

Banking legislation and NRB directives

Bachelor of Business Studies (BBS) — Fourth Year

Subject: Accounting for Banking (ACC 250)

Unit 1: Introduction

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of banking legislation and nrb directives.
• Apply the relevant accounting or audit procedures using the stated reporting framework and interpret the resulting evidence.

Curriculum Scope

• Legal provisions under Banking and Financial Institutions Act (BAFIA), 2063
• Unified directives issued by Nepal RastraBank

Detailed Microsyllabus

1. Legislative framework

   1. Study BAFIA 2063 as printed in the curriculum.
   2. Identify the prescribed and applicable version through official materials.
   3. Separate source wording from verified current requirements.

2. NRB directives

   1. Purpose and organization of unified directives.
   2. Locate provisions relevant to an exercise.
   3. Use the stated directive period and amendments.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 63–66.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Examples involving current laws, rates, institutional products or Nepalese status must identify the relevant period and official materials; no changing numerical or legal requirements are invented here.