Receivables management

Receivables management

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 receivables management.
• Apply the relevant financial model, calculation or analytical approach and explain its assumptions and decision implications.

Curriculum Scope

• Purpose
• Elements of credit policy

Detailed Microsyllabus

1. Receivable-management purpose

   1. Sales support and customer credit.
   2. Funds committed and collection risk.
   3. Trade-offs between revenue and credit costs.

2. Credit-policy elements

   1. Credit standards and terms.
   2. Discounts, limits and collection procedures.
   3. Evaluate proposed policy changes using supplied evidence.

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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.