Time-value applications
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 applications.
- Apply the relevant financial model, calculation or analytical approach and explain its assumptions and decision implications.
Curriculum Scope
- Applications of time value of money
Detailed Microsyllabus
Decision applications
- Compare amounts received or paid at different dates.
- Savings and financing calculations.
- Evaluate cash-flow alternatives at a common valuation date.
Calculation discipline
- State assumptions and required inputs.
- Check rate, period and payment timing.
- Interpret results as model-based values rather than guaranteed outcomes.
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.