Northern University of Business & Technology,

Khulna

Course Curriculum

4-Years Bachelor Business Administration (BBA) Program

This Course Curriculum is proposed by NUBTK and approved by UGC for 4-Years Degree of
Bachelor of Business Administration (BBA)
Northern University of Business and Technology (NUBT) Khulna, Bangladesh.

Submitted to and Approved by:

The University Grants Commission, Bangladesh

 Course Requirements& Structure
Bachelor of Business Administration Program

Northern University of Business & Technology,

Khulna

Course Requirements of Bachelor of Business Administration (BBA) Program

 Bachelor of Business Administration (BBA)

Admission Requirements
University admission eligibility will be considered as the admission requirement of BBA program.

Academic Calendar
Total duration of BBA program is 04 (four) years. Each year consists 03 (three) Trimesters;
each of which duration is 04 (four) months. The time schedule of three trimesters is as follows:

Trimester no. Name of the Trimester Duration

Trimester 1 Spring January – April
Trimester 2 Summer May – August
Trimester 3 Fall September –December

Total Credit Hours Requirements:

To complete BBA Program and earn the degree minimum 129 Credit Hours are required
to be earned.
Grading System (Letter Grading)
The grading system will be as follows:

Numerical Score Letter Grade Grade Name Grade Point

80% and above A+ A plus 4.00
75% to less than 80% A A regular 3.75
70% to less than 75% A- A minus 3.50
65% to less than 70% B+ B plus 3.25
60% to less than 65% B B regular 3.00
55% to less than 60% B- B minus 2.75
50% to less than 55% C+ C plus 2.50
45% to less than 50% C C regular 2.25
40% to less than 45% D D (Pass) 2.00
Less than 40% F F (Fail) 0.00

Evaluation Procedures
The distribution of marks is as follows:

1. Continuous Assessment ……………………………………………… 30%

1.
Class Attendance …………………………………….. 05%
1
1.
Class Participation …………………………………… 05%
2
1.
Class Test/Quiz ……………………………………… 10%
3
1.
Assignment/ Presentation/ Case Study ……………… 10%
4
2. Mid Term Examination …………………………………………….. 30%
3. Final Term Examination …………………………………………… 40%
TOTAL 100%
Course Code: BBA 0112
Course Title: Financial Accounting – II

Course Module: Statement of Cash Flows: Meaning, Purposes, Classification, Significant of

Non-Cash Activities, Methods of Cash Flows, Practical Problems. Bank Reconciliation
Statement: Definition, Importance, Causes of Differences, Practical Problems. Accounting for
Receivables: Accounts Receivables –Types of Receivables; Recognizing, Valuing and Disposing
of Accounts Receivables; Notes Receivables – Determining Maturity Date, Computing Interest,
Recognizing, Valuing and Disposing of Notes Receivables. Accounting for Partnerships:
Partnership form of Organization, Basic Partnership Accounting, Admission and Withdrawal of
Partners, Liquidation of a Partnership. Corporations – Organization and Capital Stock
Transactions: Corporate form of Organization; Accounting for Common Stock Issues;
Accounting for Treasury Stock; Preferred Stock; Statement Presentation and Analysis.
Corporations – Dividends, Retained Earnings, and Income Reporting: Dividends; Retained
Earnings; Corporation Income Statement; Balance sheet. Earnings per Share. Investments:
Accounting for Debt Investments; Accounting for Stock Investments; Valuing and Reporting
Investments.
Suggested Readings:

1. Weygandt J.J., Kieso D.E., and Kimmel P.D., "Accounting Principles", John Wiley and
Sons, Inc.
2. Harrison Walter T., and Horngren Charles T., "Financial Accounting", Prentice Hall.
3. Larson K.D., and Pyle W.E., "Fundamental Accounting Principles", Richard D. Irwin,
Inc.
4. Meigs R.F., Meigs M.A., Bettner M., and Whittington, R., "Accounting: The Basis for
Business Decisions", McGraw-Hill.