Working-capital foundations

Working-capital foundations

Bachelor of Business Studies (BBS) — Second Year

Subject: Fundamentals of Financial Management (MGT 215)

Unit 9: Working Capital Management

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

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

Curriculum Scope

• Concept
• Seasonal and permanent working capital
• Factors affecting size
• Management significance

Detailed Microsyllabus

1. Working-capital foundations

   1. Current assets, current liabilities and net working capital.
   2. Permanent and seasonal needs.
   3. Factors determining the required investment.

2. Management significance

   1. Liquidity, profitability and operating continuity.
   2. Financing and maturity matching.
   3. Assess trade-offs for the business context.

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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.