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Time-value foundations

Unit 3: Time Value of MoneyTopic 1 of 6
Browse the Fundamentals of Financial Management syllabus

Fundamentals of Financial Management

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What the syllabus expects

  • Concept
  • Cash-flow timeline

Time-value foundations

Bachelor of Business Studies (BBS) — Second Year

Subject: Fundamentals of Financial Management (MGT 215)

Unit 3: Time Value of Money

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

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

Curriculum Scope

  • Concept
  • Cash-flow timeline

Detailed Microsyllabus

  1. Time value

    1. Opportunity cost and the timing of money.
    2. Interest, discounting and compounding.
    3. Rates and periods expressed consistently.

  2. Cash-flow timeline

    1. Locate inflows and outflows at specified dates.
    2. Identify the valuation date.
    3. Distinguish beginning-of-period and end-of-period flows.

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.