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Financial-ratio categories

Unit 2: Financial Statement AnalysisTopic 3 of 5
Browse the Fundamentals of Financial Management syllabus

Fundamentals of Financial Management

10 units
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What the syllabus expects

  • Liquidity
  • Asset management
  • Debt management
  • Profitability
  • Market value

Financial-ratio categories

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-ratio categories.
  • Apply the relevant financial model, calculation or analytical approach and explain its assumptions and decision implications.

Curriculum Scope

  • Liquidity
  • Asset management
  • Debt management
  • Profitability
  • Market value

Detailed Microsyllabus

  1. Liquidity and efficiency

    1. Current and quick liquidity measures.
    2. Inventory, receivable and asset-management ratios.
    3. Interpret using average balances where appropriate.

  2. Financing, profit and market measures

    1. Debt-management and coverage ratios.
    2. Margins and return measures.
    3. Market-value ratios with consistently defined inputs.

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.