Elective Business Finance
Business Finance notes
8 chapter notes, in syllabus order. Each starts with the key points.
Unit 1
Introduction to Business Finance · note coming
Unit 2
Financial Statements Analysis: Statements, Ratios & Decision-MakingUnit 2 of Business Finance teaches how to read and analyze the three core financial statements (Income Statement, Balance Sheet, Cash Flow Statement), interpret key ratios, and use financial data to make business decisions—with Nepali business examples and exam-focused techniques.17 min readUnit 3
Time Value of Money: Concepts, Calculations & ApplicationsUnit 3 of Business Finance explores why money’s value changes over time, how to compare cash flows across periods, and how to apply present value (PV), future value (FV), annuities, and loan amortization in real business decisions—with Nepali examples like eSewa’s interest calculations and Daraz’s delayed payment schem8 min readUnit 4
Risk and Return: Measuring, Comparing, and Managing Trade-offsUnit 4 of Business Finance explores the core concepts of risk and return, their relationship, risk measurement techniques (standard deviation, beta), risk-return trade-off, portfolio theory, and practical applications in Nepal’s tourism and business sectors.10 min readUnit 5
Sources of Finance: Types, Methods & Business ApplicationsUnit 5 of Business Finance explores the diverse sources of finance available to businesses, including internal and external funding options, their suitability for tourism businesses, and how to evaluate them for growth and sustainability.19 min readUnit 6
Cost of Capital · note coming
Unit 7
Capital Budgeting: NPV, IRR, Payback, PI, and Tourism ProjectsUnit 7 of Business Finance explores how tourism businesses evaluate long-term investment decisions using NPV, IRR, payback period, and profitability index, with real-world examples from Nepal’s hospitality and transport sectors.15 min readUnit 8
Working Capital: Management, Sources & OptimizationUnit 8 of Business Finance explores how tourism businesses manage short-term funds, calculate working capital needs, and optimize liquidity—with real-world examples from Nepali hotels, travel agencies, and eSewa/Khalti transactions.14 min readUnit 9
Nepal’s Financial Institutions: Types, Roles & Tourism LinksUnit 9 of Business Finance explores Nepal’s financial ecosystem—commercial banks, development banks, finance companies, microfinance, and specialized institutions—how they fund tourism businesses, their regulatory framework, and real-world examples like Ncell’s mobile banking or NTC’s infrastructure financing.17 min readUnit 10
Financing Tourism: Cash Flow, Budgeting & Revenue ModelsUnit 10 of Business Finance explores how tourism businesses (hotels, travel agencies, airlines) manage finances uniquely—cash flow forecasting, revenue models tied to seasonality, cost control in hospitality, and funding options like government grants or bank loans. Learn with Nepali examples (e.g., Yeti Airlines’ work11 min read