Single cash flows

Single cash flows

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 single cash flows.
• Apply the relevant financial model, calculation or analytical approach and explain its assumptions and decision implications.

Curriculum Scope

• Future and present values
• Finding interest rates and number of years

Detailed Microsyllabus

1. Single-flow valuation

   1. Compound a present amount to a future date.
   2. Discount a future amount to a present date.
   3. Match rate and number of periods.

2. Unknown rate or time

   1. Rearrange the valuation relationship.
   2. Solve for interest rate or duration.
   3. Check results by substituting into the original relationship.

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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.