Balance of payments

Balance of payments

Bachelor of Business Studies (BBS) — Fourth Year

Subject: International Business (MGT 251)

Unit 3: International Trade and Investment theories and practices

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of balance of payments.
• Apply the relevant concepts to a defined organizational or venture situation using evidence and stated assumptions.

Curriculum Scope

• Balance of payments account and its components

Detailed Microsyllabus

1. Account structure

   1. Explain the purpose of balance-of-payments recording.
   2. Distinguish current, capital and financial accounts.
   3. Identify reserve and statistical balancing components.

2. Transaction classification

   1. Classify goods, services, income and transfers.
   2. Distinguish investment flows from current-account transactions.
   3. Apply the stated accounting convention consistently.

3. Interpretation

   1. Analyze illustrative balances and financing relationships.
   2. Explain why a deficit is not sufficient evidence of one cause.
   3. Use official data definitions and state the reporting period.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 115–117.

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.