Financial statements

Financial statements

Bachelor of Business Studies (BBS) — Second Year

Subject: Fundamentals of Financial Management (MGT 215)

Unit 2: Financial Statement Analysis

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of financial statements.
• Apply the relevant financial model, calculation or analytical approach and explain its assumptions and decision implications.

Curriculum Scope

• Balance sheet
• Profit or loss statement
• Cash-flow statement
• Statement of changes in shareholders' equity

Detailed Microsyllabus

1. Statement components

   1. Assets, liabilities and equity in the balance sheet.
   2. Revenue, expenses and profit or loss.
   3. Cash flows classified by activity.

2. Statement relationships

   1. Changes in shareholders' equity.
   2. Links between profit, retained earnings and cash.
   3. Use statements together for financial analysis.

---

Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 41-43.

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.