Investment companies and mutual funds

Investment companies and mutual funds

Bachelor of Business Studies (BBS) — Fourth Year

Subject: Management of Financial Institutions (FIN 255)

Unit 8: Investment Companies and Hedge Fund

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of investment companies and mutual funds.
• Apply the relevant financial concepts or calculations and explain their assumptions, risks and analytical limits.

Curriculum Scope

• Overview of investment companies
• Mutual fund organizational structure and types
• Net asset value
• Mutual fund costs and returns
• Mutual fund balance sheets and recent trends
• Performance of mutual funds

Detailed Microsyllabus

1. Investment companies

   1. Organizational structure and mutual-fund types.
   2. Net asset value.
   3. Fund costs and investor returns.

2. Financial assessment

   1. Balance sheets and performance.
   2. Use dated evidence for recent trends.
   3. Compare returns with appropriate risk and cost context.

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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.