Long-term debt and bonds
Bachelor of Business Studies (BBS) — Fourth Year
Subject: Fundamentals of Corporate Finance (FIN 250)
Unit 4: Long-Term Financing
Academic Year: 2083/84
Topic Objectives
After studying this topic, students should be able to:
- Explain the scope and key elements of long-term debt and bonds.
- Apply the relevant financial concepts or calculations and explain their assumptions, risks and analytical limits.
Curriculum Scope
- Long term debt: Debt instruments, Features of long-term debts
- Types of bonds
- Bond innovations
- Advantages and disadvantages of bonds
Detailed Microsyllabus
Long-term debt
- Features and contractual commitments.
- Debt instruments and bond types.
- Innovations within the course framework.
Advantages and limits
- Funding, ownership and payment implications.
- Interest, refinancing and other risks.
- Compare financing choices with business conditions.
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.