Government budgets

Government budgets

Bachelor of Business Studies (BBS) — Second Year

Subject: Macroeconomics for Business (MGT 209)

Unit 8: Government Finance

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of government budgets.
• Explain the economic model or issue, identify its assumptions and interpret the relevant diagrams, calculations or dated evidence.

Curriculum Scope

• Concepts and components
• Features of Nepal's current budget

Detailed Microsyllabus

1. Budget foundations

   1. Revenue, expenditure and financing components.
   2. Budget balance and allocation priorities.
   3. Distinguish plans, revised estimates and actual outcomes.

2. Nepalese budget study

   1. Use the official budget for a specified fiscal year.
   2. Identify major components and stated priorities.
   3. Compare figures on consistent classifications and periods.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 24-26.

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. Nepalese current-status discussions should identify the reporting period and use dated official publications, such as Nepal Rastra Bank reports, rather than undated figures.