Ownership and stock characteristics
Bachelor of Business Studies (BBS) — Fourth Year
Subject: Fundamentals of Investment (FIN 253)
Unit 5: Common Stock Fundamentals
Academic Year: 2083/84
Topic Objectives
After studying this topic, students should be able to:
- Explain the scope and key elements of ownership and stock characteristics.
- Apply the relevant financial concepts or calculations and explain their assumptions, risks and analytical limits.
Curriculum Scope
- Pros and cons of stock ownership
- Basic characteristics of common stock: common stock as a corporate security, buying and selling stocks, common stock values
Detailed Microsyllabus
Common-stock ownership
- Rights, residual claims and uncertainty.
- Advantages and disadvantages.
- Buying and selling as source topics.
Stock values
- Par, book, market or model values as prescribed.
- Distinguish measures and their purposes.
- Avoid treating one value as a guaranteed transaction price.
Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 89–91.
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.