Statements and performance

Statements and performance

Bachelor of Business Studies (BBS) — Fourth Year

Subject: Management of Financial Institutions (FIN 255)

Unit 5: Microfinance

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of statements and performance.
• Apply the relevant financial concepts or calculations and explain their assumptions, risks and analytical limits.

Curriculum Scope

• Interpreting financial statements of microfinance institutions
• Performance evaluation of microfinance institutions

Detailed Microsyllabus

1. Microfinance statements

   1. Identify principal balances and results.
   2. Interpret revenue, costs and portfolio information.
   3. Use the stated reporting framework.

2. Performance

   1. Financial and service-related indicators.
   2. Comparable definitions and periods.
   3. Evaluate outcomes without relying on one ratio.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 86–88.

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.