Financing sources, startup costs and venture capital
Bachelor of Business Studies (BBS) — Fourth Year
Subject: Small and Medium Enterprises (MGT 256)
Unit 6: Financial Management
Academic Year: 2083/84
Topic Objectives
After studying this topic, students should be able to:
- Explain the scope and key elements of financing sources, startup costs and venture capital.
- Apply the relevant concepts to a defined organizational or venture situation using evidence and stated assumptions.
Curriculum Scope
- Sources of Finance: Internal sources and External sources of Financing including Term Loans and Financial Accommodation from Financial Institutions
- Small Enterprise Start up Cost
- Venture Capital
Detailed Microsyllabus
Financing sources
- Compare owner funds, retained earnings and external finance.
- Explain term loans and financial-institution accommodation.
- Assess cost, maturity, conditions and repayment capacity.
Startup costs
- Separate one-time setup costs from continuing expenses.
- Estimate assets and initial working capital.
- Document assumptions and contingencies.
Venture capital
- Explain equity participation and investor expectations.
- Compare ownership dilution with borrowing obligations.
- Evaluate suitability without assuming universal availability.
Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 118–120.
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.