Security and source selection
Bachelor of Business Studies (BBS) — Fourth Year
Subject: Fundamentals of Corporate Finance (FIN 250)
Unit 2: Short-Term Financing
Academic Year: 2083/84
Topic Objectives
After studying this topic, students should be able to:
- Explain the scope and key elements of security and source selection.
- Apply the relevant financial concepts or calculations and explain their assumptions, risks and analytical limits.
Curriculum Scope
- Use of security in short-term financing: inventory financing and accounts receivable financing
- Factors affecting in choosing the appropriate sources of short-term financing
Detailed Microsyllabus
Secured financing
- Inventory as security.
- Receivable-based financing.
- Terms, valuation and control of pledged assets.
Source choice
- Cost, timing, flexibility and availability.
- Risk and operational consequences.
- Compare alternatives under stated assumptions.
Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 80–82.
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.