Accounting Syllabus

Department of Accounting, MBSTU
HANDBOOK
DEPARTMENT OF ACCOUNTING
FACULTY OF BUSINESS STUDIES
MAWLANA BHASHANI SCIENCE

AND
TECHNOLOGY UNIVERSITY
Published By:
Chairman
Department of Accounting
MAWLANA BHASHANI SCIENCE AND TECHNOLOGY UNIVERSITY
Santosh, Tangail-1902.
BBA Program Course Structure and Distribution of Credit Points and Marks
(Effective Session: 2019-2020)
Syllabus-BBA Program  1 
BBA Program
Department of Accounting
Faculty of Business Studies
Mawlana Bhashani University of Science and Technology
Semester-wise Course Structure:
1st year 1st semester

COURSES
Course Code Course Title Contact Hours Credit Remarks
Per Week
ACCT -1101 Introduction to Business 3 3
ACCT -1102 Principles of Accounting 3 3
ACCT -1103 Business Mathematics-i 3 3
ACCT -1104 Micro Economics 3 3
ACCT -1105 Business Communication 3 3
ACCT -4206 (i) Viva- Voce 0.75 0.75
Sub Total 15.75 15.75
Total 15.75 15.75
1st year 2nd semester

COURSES
Per Week
ACCT -1201 Principles of Management 3 3
ACCT -1202 Principles of Marketing 3 3
ACCT -1203 Fundamentals of Finance 3 3
ACCT -1204 Basic and Environmental Science 3 3
ACCT -1205 Business Mathematics-ii 3 3
ACCT-4206(ii) Viva- Voce 0.75 0.75
Total 15.75 15.75
Syllabus-BBA Program 2

2nd year 1st semester

COURSES
Per Week
ACCT -2101 Macro Economics 3 3
ACCT -2102 Business Statistics (2 credit) 2 2
ACCT -2104 Bank Management 3 3
ACCT -2105 Bangladesh Studies and Economy 3 3
ACCT -2106 Organizational Behaviour 3 3
Sub Total 14 14
COURSES
Per Week
ACCT -2103 Business Statistics ( Practical Work ) 2 1
ACCT-4206(iii) Viva- Voce 0.75 0.75
Sub Total 2.75 1.75
Total 16.75 15.75
2nd year 2nd semester

COURSES
Per Week
ACCT -2201 Intermediate Accounting 3 3
ACCT -2202 Advanced Business Statistics (2 credit) 2 2
ACCT -2204 Insurance and Risk Management 3 3
ACCT -2205 Human Resource Management 3 3
ACCT -2206 Information Technology in Business ( 2 credit) 2 2
Sub Total 13 13
COURSES
Per Week
ACCT -2203 Advanced Business Statistics ( Practical Work ) 2 1
ACCT -2207 Information Technology in Business ( Practical Work ) 2 1

ACCT-4206(iv) Viva- Voce 0.75 0.75
Sub Total 4.75 2.75
Total 17.75 15.75
3rd year 1st semester

COURSES
Per Week
ACCT - 3101 Advanced Financial Accounting -i 3 3
ACCT – 3102 Investment and Portfolio Management. 3 3
ACCT – 3103 Production and Operations Management 3 3
ACCT - 3104 Commercial and Industrial Law 3 3
ACCT - 3105 Entrepreneurship Development and SME 2 2
Management (2 credit)
Sub Total 14 14
COURSES
Per Week
ACCT -3106 Entrepreneurship Development and SME Management 2 1
(1 Credit Field Visit)
ACCT-4206(v) Viva- Voce 0.75 0.75

Sub Total 2.75 1.75
Total 16.75 15.75
3rd year 2nd semester

COURSES
Per Week
ACCT - 3201 Financial Institutions and Market 3 3
ACCT – 3202 Cost Accounting 3 3

ACCT – 3203 Public Finance and Taxation 3 3

ACCT - 3204 Management Science (2 credit) 2 2
ACCT - 3206 Financial Reporting and Professional Issues 3 3
Sub Total 14 14
COURSES
Per Week
ACCT -3205 Management Science ( Practical Work ) 2 1
ACCT-4206(vi) Viva- Voce 0.75 0.75
Sub Total 2.75 1.75
Total 16.75 15.75
4th year 1st semester

COURSES
Per Week
ACCT - 4101 Project Appraisal and Management 3 3
ACCT - 4102 Management Accounting 3 3
ACCT - 4103 Research Methodology (2 Credit) 2 2
ACCT - 4105 Advanced Financial Accounting - ii 3 3
ACCT - 4106 Contemporary Issues in Accounting Research (2 Credit ) 3 2
ACCT -4108 Industrial Visit and Report Presentation 3 3
Sub Total 17 16
COURSES
Per Week
ACCT - 4104 Research Methodology ( Practical Work ) 2 1
ACCT - 4107 Contemporary Issues in Accounting Research 2 1
ACCT- 4206(vii) Viva- Voce 0.75 0.75
Sub Total 4.75 2.75
Total 18.75 18.75
4th year 2nd semester

COURSES
Per Week
ACCT - 4201 International Financial Management 3 3
ACCT - 4202 Accounting & Managerial Control 3 3
ACCT - 4203 Strategic Management 3 3
ACCT - 4204 Business Analysis and Valuation 3 3
ACCT - 4205 Auditing and Assurance Services 3 3
ACCT -4209 Internship Report and Defense of Internship 3 3
ACCT-4206(viii) Viva- Voce 0.75 0.75
Sub Total 18.75 18.75
Grand Total 132

Detailed Syllabi of Courses for Accounting (with Course Overview and Books recommended)
ACCT First Year First Semester
ACCT 1101: Introduction to Business
Course Overview:
The objective of this course is to provide an understanding of the concepts of basic functional areas of
Business, such as Finance, Marketing, Management, Accounting and Information Systems and MIS.
This course gives students an idea of what to expect in the areas of business and helps them decide
which area to pursue for concentration for their major/minor.
Chapter 01: Introduction

Meaning, Foundation, Importance, Principles, Functions and Objectives of Business, Business Process,
Environment of Business, Present Scenario of Business in Bangladesh, Problems of Doing Business in
Bangladesh, Prospects of Doing Business in Bangladesh.
Chapter 02: Start up a Business
Preliminary steps, The roadmap, Business plan, Deciding the form and type of business, Procedures
for starting a business in Bangladesh with the time and cost, Problems in the existing b usiness,
Alternative measures to solve the problems, Organization of startup cost of business, Acts
governing business in Bangladesh.
Chapter 03: Business Ownerships and Combination
Meaning, Characteristics, Advantages and Disadvantages of various forms of business ownership
including Sole-trader ship, Partnership, Joint stock company, Cooperative society and State owned
enterprise, Factors influencing the selection of forms of business, Concept of business combination,
Causes, Advantages, Disadvantages of different types of business combination.
Chapter 04: Functional areas of business
Tasks performed by functional department of business, Finance function, Production function, Human
resource function, Accounting function, Marketing function, ICT Function, Relationships among the
functional departments.
Chapter 05: Business Documents
Procedure and documents required to get trade license, Factory inspection licensee, Bonded
warehouse license, BSTI license, TIN and VAT registration, Patent and trade mark registration, Import
registration certificate, Export registration certificate, BOI registration, Permission from Department
of environment, utility: Gas, electricity and T&T connection, Membership of trade organization,
Opening bank account for business.
Chapter 06: Facilitating Agencies of Business
Introduction, Required services to start up a business, Support services of government institutions,
Chamber of Commerce and Industry, Trade Associations, Federation of Chamber of Commerce and
Industry, Board of Investment, Export Promotion Bureau, Bangladesh Small and Cottage Industries
Corporation (BSCIC), Bangladesh Development Bank Limited (BDBL), Bangladesh Export Processing
Zone Authority (BEPZA), EPZ, Port Authority, Bangladesh Garment Manufacturers and Exporters
Association (BGMEA), Bangladesh Knitwear Manufacturers & Exporters Association (BKMEA),

Bangladesh Standards and Testing Institution (BSTI), SME foundation.
Chapter 07: Trade Practices in Bangladesh
Economic System, Bangladesh Economy, Introduction to Trade Policy, Objectives of Trade Policy,
Trade Policy Management in Bangladesh, Formulation and Administration of Trade Policy, Trade
Policy objective (Bangladesh perspective), Industrial Policy, Objectives of Industrial Policy, Trade
agreement and arrangement, Competition Policy, Commercial Advice, Business Practices in
Bangladesh Economy, Foreign Trade in Bangladesh, Features of Foreign Trade in Bangladesh,
Problems of Foreign Trade.
Chapter 08: Modes of International Business
Introduction, Globalization, Meaning of International Business, Objectives of International Business,
Importance of International Business, Forms of Entering International Business: Export, Import,
Franchising, Licensing, Joint Ventures, FDI. Turnkey projects, wholly owned subsidiaries, Strategic
alliance, Challenges of International Business, Management of International Business.
Chapter 09: Contemporary Issues of Business
Introduction, Communicating in contemporary business environments, Social Business, Green
Business, E-business, Virtual Business/organization, Boundary less organization, Corporate
governance, Business ethics and CSR, Ethical decision-making, Public–Private Partnership (PPP),
Economic analyses of contemporary issues in Bangladesh, Labor issues in Bangladesh’s RMG sector,
Contemporary Business Ideas.
Basic Text
• Hoque, M. Ziaul (2016), Introduction to Business, 1st edition, Zohair Publications
• Mahamud, MM and Selimuddin, Doing business in Bangladesh, Padma prokashoni
• Skinner and Ivanchvich, Business in 21st Century.
Reference Books:
1. O.C. Farrell, G.A. Hart, L Ferrell Business: A Changing world – MeGraw – Hill win – New Delhi
– Current Edition.
2. C.E. Booue & D.L Kurtz – Contemporary Business, Dryden Press, Current Edition.
3. Adul Kashem Haider, Accounting: Import – Export Manual.
ACCT 1102: Principles of Accounting
Course Overview:
The objective of this course is to develop students’ understanding of accounting process and
application of conceptual framework in order to create their abilities to apply such concepts and
principles in preparing and understanding accounts/financial reports to make effective decisions.
Course Contents:
Course Contents:

1. Introduction to Financial Accounting: Background of Accounting Development: Definition-

The purpose and Nature of Accounting Information- the Work of Accountants– Branches of
Accounting- the Need for Accounting Concepts and Principles- Professional Associations-
Generally Accepted Accounting Principles (GAAP) - Capital and Revenue Receipts & Expenditures-
Introduction to International Accounting Standards (IASs) and International Financial Reporting
Standards (IFRS) issued by International Accounting Standards Boards (IASB).
2. Recording Process of Economic events: Rules of Accounting Records - Accounts classification of
accounts-Debit and Credit–the Principles of Double Entry - Accounting Equation - Journal- Ledger-
Coding and Chart of Accounts- Posting in the Ledger Accounts– Trial Balance - purpose -
Limitations of Trial Balance - Locating Errors- Adjusting Entries- Rectification of the Errors before
and after preparation of Trial Balance.
3. Accounting for Merchandising operations and Accounting System: Merchandising operations-
Recording purchase and sales of merchandise under perpetual & periodical inventory system -
Completing the accounting cycle- The Voucher System– Voucher Forms– the Voucher Register–
Vouchers Payable Subsidiaries– Paid Voucher Files, Operating General Ledgers and Subsidiary
Ledgers: Control Accounts–Subsidiary Ledger Accounts– Subsidiary Ledgers. Special Journals:
Advantages of Special Journals– Cash Receipts Journal– Sales Journals– Purchase Journal– Cash
Payments Journal and General Journal.
4. Completing the Accounting Cycle and Work sheet: Use of Work Sheet-Preparation of Work
Sheet- Closing entries for revenue and expenses accounts- Post closing trial balance-Opening
entries-Reversing entries.
5. Preparation of Financial Statements: Preparation of Financial Statements- Multiple-step, income
Statement - Single-step income Statement- Classified Balance Sheet-Horizontal and Vertical
Arrangement of Financial statements.
6. Concepts of Cash Flow statement, Value Added statement and other supplementary
Statements:
(a) Cash Flow Statement: Definition - Basic objectives, forms benefits, purposes and limitations -
Requirements of Companies Act, 1994 and the Securities and Exchange Rules, 1987 for the
preparation of cash flow statement, IAS 7: Cash Flow Statement.
(b) Value Added Statement and Economic Value Added: Definition– Objectives- Importance of
Form– Different Concepts of Value Additives- Preparation of Value added statement and
Economic Value Added statement.
(c) Other Supplementary Statements: Statement of accounting policies- principles and
assumptions-Fixed Assets Schedule and other supplementary statements and disclosures, IAS: 8:
Accounting policies, changes in Accounting Estimates and Errors.
7. Accounting from Incomplete Records: Definition and Defects of Single Entry- Ascertainment of
Profit- Conversion of Single Entry into Double Entry; Preparation of Accounts from Incomplete
Records.
8. Bank Reconciliation Statement: Meaning-Need- Specific Steps in Preparing a Bank Reconciliation
Statement: Different methods-Reconciliation of the Bank Balance to the Book Balance;
Reconciliation of Bank and Book Balances to a Corrected Balance and Four Column
Reconciliation.
9. Introduction of practical training on Accounting software such as Tally or Accpac (for 8 to 10
Hours)
Basic Text:
1. Weygandt, Kieso and Kimnel, Accounting Principles.
Reference Books:
1. W. Karrenbrock & H. Simsons, Intermediate Accountancy.
2. M. C. Shukla, T.S. Grewal & S.C. Gupta, Advanced Accountancy.
3. P.E. Fess & C.R. Niswonger, Accounting Principles.
4. Basu and Das, Principles & Practices of Accountancy.
ACCT 1103: Business Mathematics-l
Course Overview:
The main objective of this course is to build up the mathematical knowledge of the students related
to business decision making, moreover this course will provide an understanding of basic
mathematical concepts and their application in the field of business. After completing this course the
students will be able to take concrete decision about those problems while they face in day to day
business operations.
Course Contents:
1. Introduction to Business Mathematics: Importance, Scopes, Objectives and Limitations of

mathematics in business studies.
2. Number System: Origin and concept of number, Classification and properties of real & imaginary
numbers, odd number, prime and composite number.
3. Indices, Surds and Logarithm: Indices, Laws of indices Uses of indices, surds, Logarithm,
Properties of Logarithm, Types of logarithm, Exponential & logarithmic series.
4. Set Theory: Concept, Definition, Characteristics of Set, methods of description of set, Types of
Set, Basic Set Operations, Ordered pair, Venn diagram, Cartesian Products, Business Application.
5. Functions, Graphing and Co-ordinate Geometry: Definitions of variable, constant, parameter and
function, Domain and range, types of mathematical and business functions, Graphical
representation of different types of functions, Abscissa and ordinate of a point, Rectangular co-
ordinates, locus of a moving point and its equations, Distance between two points, various forms
of equation of a straight line, Intersection and angle between two lines.
6. Equations and Inequalities: Definition of Equations, Types of Equations, Solution methods of
linear and non-linear equations, Definition of Inequalities, Properties of inequalities, Solution of
inequalities, Business Application.
7. Permutations and Combinations: Fundamental rules of counting, Permutations, Factorial
notation, Permutation of `n’ Different Things, Circular Permutations, Permutations of Things not
all different, Restricted Permutations, Combination, Complementary Theorems, Restricted
Combinations, Combinations of things not all different. Applications of permutations and

combinations to business problems.
8. Progression: Arithmetic progression, Sum of series in Arithmetic Progression, Arithmetic Mean,
Business Application, Geometric Progression, Sum of series in Geometric Progression, Geometric
Mean, Business Application.
9. Mathematics of Finance: Concept of time value of money, Simple & compound interest,
Discounting, Continuous compounding, Effective & nominal rate of interest, Annuity, Types of
Annuity, Business Application.
10. Differential Calculus: Introduction, Rules of differentiation for single variable, higher order
derivatives, Concept of optimization, Optimization methods for single variable, Business
Application.
Basic Text:
1. Ann. J. Hughes, Applied Mathematics: For Business, Economics and the Social
Science.
2. R. L. Childress, Mathematics for Managerial Decision, Second Edition.
Reference Books:
1. Business Mathematics, D.C. Sancheti and V. K. Kapoor, Eleventh Edition
2. C.A. Bush & Y. J. E. Young, Foundation of Mathematics with Application to Social &
Management Science, Second Edition.
3. Qazi Zameeruddin, V.K. Khanna & SK, Bhambri, Business Mathematics
4. M. A. Taher, Business Mathematics, Current Edition.
ACCT 1104: Micro Economics
Course Objectives:
Microeconomics primarily deals with allocation of scarce resources to competing uses on the part of
individual persons or individual economic units (call them economic agents). Economic agents pursue
certain objectives such as the maximization utility (by a consumer) and minimization of cost (by a
firm). Microeconomic tools help understand how economic agents achieve optimum outcomes with
the resources as their disposal. Individual decisions are affected by the actions of other individuals as
well as the regulations imposed by the government. A firm understanding of the principles of
microeconomics helps one ascertain or predict the consequences of these actions. The main objective
of this course is to introduce the business students to the basic tools of microeconomics that help
understand how individual economic agents take decisions in the pursuit of optimizing the desired
objectives.
Course Contents:
1. Introduction: Meaning of Economics, Nature of Economic, Scope and Subject Matter of
Economics, Scarcity and Choice – Opportunity Cost- Production Possibility Curve-Shifts in
Production Possibility Curve- Efficiency vs Inefficiency-Economic Analysis and Economic Policy
Positive Vs Normative Economics, Economic profit Vs Accounting profit.
2. The Central Problems of Economic Society: How the Economic Problems are Solved Under
Alternative Economic Systems: Market Economics- Socialist Economics- Mixed Economic-Islamic
Economic System- The Pricing mechanism.
3. Theory of Demand and Supply: The Demand Function-Determinants of Demand for a Commodity
Market-Demand Curve-Shifts Vs. Movement in the Demand Curve-Supply Function-Determinants
of Supply-Shifts Vs. Movement in the Supply Curve-Competitive Market Equilibrium-Demand and
Supply and its Implication.
4. Elasticity of Demand and Supply: Meaning of Elasticity-Types of elasticity: Point-Price Elasticity of
Demand-Arc Price Elasticity of Demand- Relationship Between Price elasticity and total revenue-
Relationship Between marginal revenue and price elasticity-Income Elasticity of Demand-Cross
Price Elasticity: Point Cross elasticity- Arc Cross-elasticity, Elasticity of Supply-Concepts-
Applications in Business.
5. The Theory of Consumer Behavior: Utility Analysis-Cardinal Vs. Ordinal Utility –Cardinality
Approach – Marginal Utility and Law of Diminishing Marginal Utility-Equilibrium- Ordinalist
Approach- Indifference Curve Analysis-Budget Line and its Properties- Consumer Equilibrium-
Effects of Price and Income Change on Consumer Equilibrium-Derivation of Demand and Engel
Curve -Classifying Normal Goods, Inferior Goods and Superior Goods-Income Effect and
Substitution Effect-Normal Goods, Inferior Goods and Giffen Goods Paradox.
6. Theory of Production: Short-run Production Function-Total Product Curve-Law of Variable
Proportions-Average Product and Marginal Product-Relationship, Long-run Production Function-
Isoquants and its Properties –Returns to Scale, Cost Function Iso-cost and its Properties-Producer
Equilibrium through Isoquant and Iso cost Curve-Output Maximization Vs Cost Minimization-
Economic Efficiency-Efficiency in Production, Derivation of Production Possibility Frontier, Cobb-
Douglas Production Function and its Properties-Elasticity of Substitution.
7. Theory of Cost: Meaning of Cost, Types of cost: Fixed Cost –Variable Cost-Total Cost-Average
cost-Marginal Cost- implicit cost, Explicit cost, Sunk cost, Incremental cost, out of pocket cost,
Social cost, Short run cost function, Long run cost function- Derivation of short-run Cost Curve
and Long-run cost curve.
8. Concept of a Market and Different Types of Market: Market Structure-Competitive and Non-
Competitive Market-Perfect Competition Vs. Imperfect Competition.
A) Pricing Decision under Perfect Competition: Short-run and Long-run Equilibrium of Firms and
Industry under Perfect Competition- Derivation vs. Imperfect Competition.
B) Pricing Decision Under Monopoly: Short-run and Long-run Equilibrium under Monopoly-
Monopoly and Price Discrimination-The Efficiency Effects of Monopoly, Two-Part Tariffs, Price
Discrimination and Peak-Load Pricing, Natural Monopoly.
C) Pricing Decision under Oligopoly: The Cournot model. The Stackelberg model, The Dominant
Firm strategy, Cartels and Collusion.
D) Pricing Decision under Monopolistic Competition: Equilibrium in Monopolistic Competition-
Efficiency, Excess Capacity, and Advertising.
9. The Factor Market: The demand and Supply of Factors- Pricing of Factors-Determination of
Wages-Marginal Productivity Theorem.
Basic Texts:
1. W.J. Baumol and A.S. Blinder, Principles of Economics (Current edition)
2. Samuelson, Microeconomics (current edition)
3. H.L.Ahuja, Microeconomics-Theory and practice (Current edition)

References:
1. M. Saiful Islam, Microeconomics with simple mathematics (Current edition)
2. Edgar K. Browning and Mark A. Zupan, Microeconomics: Theory and Applications, John Wiley and
Sons. Inc., 7th ed., 2001.
3. R.G. Lipsey and K.A. Chrystal, Principles of Economics (9th ed.).
4. Craig H. Peterson, W. Cris Lewis and Sudhir K. Jain. Managerial Economics, Pearson Education,
Inc., 2006.
5. Gregory N. Mankiw, Principles of Microeconomics.
6. Martin Bronferibrenner & W. Garner, Microeconomics (Current edition)
ACCT 1105: Business Communication
Course Overview:
The objective of this course is to enrich students with basic English grammar and sentence making
skills and to acquaint them with communication tools and techniques in different business settings and
also to teach the theory and process of communication. This course attempts to develop the skill of
students in exchanging messages with the clients for the development of mutual understanding. The
course also focuses on the techniques of preparation of reports on business matters and the art of
presenting it.
Course Contents:
Definition and significance of communication, System and communication: System components

communication components, Stimulus to communication, Sending messages, encoding and decoding
of messages with giving feedback, Organizational Communication Network, Its special significance in
corporate and multinational Business Organizations, The use of communication by Management and
the obstacles to effective communication.
Various perspectives of communication: Forms and uses of internal communication: upward,

downward, horizontal or lateral; External Communication with Groups and Individuals; personal
communication: Open Network and closed Network systems.
Multifarious ways of communication: Written, Oral, Face to Face and Visual; their forms, Significance
and uses
Written communication: Techniques of written communication, planning of writing, implementing

the plan, Principles of effective writing, techniques of effective writing and Readability checks
Oral communication: Verbal and Non-Verbal Communication; the use of graphic and visual aids,
Making successful presentations and brief details of each of the items
The use of technology in communications: The Electronic device in written and Oral communications:
brief details of each of the items.
Special communication systems: Public speaking, Documentation and Bibliography
Employment Communication systems: Applications and Resumes, Employment letters and Interviews
etc
Business Letters: Drafting Business letters: The planning of letters, Selecting Formats, Using the
shortcut methods and above all evaluating letters, Characteristics of Business letters, classifications of
letters, purposes of various letters, Functions of the First Middle and last paragraph (s),
Characteristics and drafting process of positive letters, Negative letters, persuasive letters, Routine
letters and memos
Reports: The process of preparing Formal and Informal Reports, Drafting Reprts like Memorandum,
Justification Reports, Progress Reports, Credit Reports, Annual Reports and Technical Reports etc
Commercial terminology, Business Abbreviations and Acronyms: SAFA, PIPFA, AATB, Various
Business Pacts, Institutions and organizations- National and International – CATT, WTO WB, IDA, IFC,
IMF, ADB, SAFTA, EFTA, EEC, NAFTA etc. Their brief history, Perspective and activities
Text Books:
1. A course in communication skills-Leo Jones and Richard Alexander. Cambridge University
Press, students Books.
2. Business communication systems and Applications Betty R. Ricks & Kay F. Gow, John wiley &
Sons, U.S.A.1987
Reference Books
1. Business communication - Prof. M. Omar Ali
2. Basic Business Communcation –Raymond V. Lesikar, John D. petit, JR, Maree E. Flately (7th
edition).
3. Report Writing For Business Raymond V.Lesikar and John D. Pettit, JR, U.S.A. (9thedition).
4. Business Organisation-L.Rahman.
5. Business Communication by Burnett & Dollar
ACCT-4206 (i) Viva-Voce
BBA (program) First Year Second Semester
ACCT 1201: Principles of Management
Course Overview:
The objective of this course is to introduce the students with the basic concepts, processes, functions,
principles and analytical tools and techniques of management and to give emphasis on the
applications of theories in real life situations in which a professional manager works. This course will
make students understand how an organization works in a complex and changing socio-economic and
business environments. The focus is on the understanding of basic elements and processes of
management.
Course Contents:
1. Introduction: Definition, functions, Process, Objectives-Importance- principles, Skills, Levels,

Roles of management, Universality of management- Management as a Profession-
Management as a Science and Art-Efficiency and Effectiveness in Management-Ethics and
Social Responsibility of Management.
2. Theories of Management: Classical, neo-classical and modern theories.
3. Environments of Management: Concept-Types and Components of Environment: Internal &

External- Managing the Environment.
4. Planning: Definition-Nature-Types-Steps in Planning-Tools and Techniques for Planning.
5. Objectives: Nature-Needs-Characteristics-Management By Objectives (MBO): Concept, Process,

Benefits & Weaknesses.
6. Decision Making Process: Importance-Limitations-Process of Decision Making- Decision Making

Styles.
7. Organizing: Concept-Departmentation-Span of Control/Supervision-Organization Structure:

Line and Staff Organizations, Matrix Organization-Staffing (HRM)-Delegation of Authority-
Centralization and Decentralization of Authority-Committee: Concept, Reasons,
Disadvantages, Considerations for Successful Operation of Committee-Coordination-
Mistakes in Organizing and their Solutions.
8. Leading: Concept-Principles-Human Factors in Managing-Motivation: Concept, Importance,

Theories, Financial and Non-financial Motivations-Leadership: Definition, Ingredients, Styles,
Approaches/Theories of Leadership.
9. Controlling: Concept-Importance-Types, Qualities of /Requirements for Effective Control

System-Steps/Process of Controlling-Techniques of Controlling.
Books Recommended:
1. Stephen P. Robbins and Mary Coulter, Management, (8/e), Prentice-Hall of India (Pvt.)
Ltd, 2006.
2. Heinz Weihrich and Harold Koontz, Management: A Global Perspective, (Latest edition),
McGraw-Hill Book Co. New York.
3. Ricky W. Griffin; Management, (Latest edition), A.I.T.B.S. Publishers and Distributors,
New Delhi.
4. Kreitner, Robert, Management, (10/e), Houghton Mifflin company, Boston
ACCT 1202: Principles of Marketing
Course Overview:
The objective of this course is to provide an understanding of fundamental marketing concepts,

techniques, thoughts and their application by business and non-business organizations. It is a survey
course of the basic principles of marketing and key decision areas; product, promotion, distribution
and pricing.
Course Contents:
1. Introduction: Definition-Marketing Process-Core Concepts of Marketing-Historical

Development of Marketing- Philosophies-Marketing Challenges in the Globalization.
2. Marketing Systems and the Marketing Environment: System Approach to Marketing-External

Environment of Marketing Systems-Internal Variables of Marketing Systems- Responding to
the Marketing Environment- Managing Marketing Information.
3. Consumer Markets and Consumer Buyer Behavior: Concept-Model of Consumer Behavior-

Characteristics/Factors Affecting Consumer Behavior-Types of Buying Decision Behavior- The
Buyer Decision Process - The Buyer Decision Process for New Product buying behavior.
4. Business Markets and Business Buyer Behavior: Concept-Characteristics of Business Markets –

Model of Business Buyer Behavior-Major Types of Buying Situations-Participants in the
Business Buying Process-Major Influences on Business Buyers-Stages of the Business Buying
Process -Institutional and Government Markets.
5. Customer-Driven Marketing Strategy: Creating Value for Target Customers (Market

Segmentation, Market Targeting, and Differentiation and Positioning).
6. Developing the Integrated Marketing Mix:

Product: Concept-Product and Services Classifications- Product and Services Decisions-
Branding Strategy: Building Strong Brands-Services Marketing-New Product
Development and Product Life-Cycle Strategies.
Price: Concept-Factors to Consider when Setting Prices-General Pricing Approaches-New
Product Pricing Strategies-Product Mix Pricing Strategies.
Place: Marketing Channels and Supply Chain Management -Retailing and Wholesaling.
Promotion: Communicating Customer Value: Integrated Marketing Communications
Strategy-Advertising and Public Relations-Personal Selling and Sales Promotion-Direct
and Online Marketing: Building Direct Customer Relationships.
7. Marketing and Society: Marketing Ethics and Social Responsibility-An Overview
Books Recommended:
1. Philip Kotler and Gary Armstrong, Principles of Marketing (12/e) Prentice-Hall Inc. New Jersy
(USA).
2. W.J. Stanton, Fundamentals of Marketing, (Latest edition), McGraw-Hill International Book
Company. New York (USA).
3. E. J. McCarthy and W. D. Perreault, Essentials of Marketing, Irawin
ACCT 1203: Fundamentals of Finance
Course Overview:
This is the introductory course in finance and covers the basic tools and techniques of making financial
decisions. The major objectives of this course are to learn the fundamental principles of finance and to
obtain a broad perspective of the area of Financial Management.
Course Contents:
1. Introduction: Concept of Finance- Functions of Finance, Objectives and Importance of Finance-
The Role of the Financial Manager–Finance & other Related Disciplines.
2. Short-term & Medium-term Financing: Trade Credit & Bank Credit-Financing through
Commercial Papers- Accounts Receivable Financing- Inventory Financing.
3. Long-term Financing: Definition-Features-Need for Long-term Financing Sources-Major

Sources-Debt Financing-Equity Financing-Major Advantages of Long-term Financing.
4. Financial Statement Analysis: Financial Statements, Ratio analysis, Uses and Implications.
5. The Time Value of Money: Why Money has Time Value- Compound and Present Value of Single
Amount and Annuity- Determining the Annuity Value–Determining the Yield on an Investment-
Loan Amortization Schedule.
6. Risk and Return: Risk and Rate of Return-Total Risk-Corporate Risk- Portfolio Risk-Capital Asset
Pricing Model (CAPM) - Security Market Line (SML)-Systematic and Unsystematic Risk-Concept
of Stock Beta and Market Beta.
7. Cost of Capital: Definition – Concepts- Significance of Cost of Capital – Specific Costs of Capital:
Debt, Preference Stock, Equity, Retained Earnings- Weighted Average Cost of Capital- Uses of
Cost of Capital.
8. Capital Structure: Optimal Level-MM Theories-Degree of Leverage–Capital Structure and

Mergers.
9. Capital Budgeting: Meaning of Capital Budgeting-Importance of Capital Budgeting–Capital

Budgeting Process-Relevant Cash Flows and Estimates- Evaluation Techniques (PB, ARR, NPV,
IRR, Profitability Index)– Selection Strategy- Risk and Uncertainty in Capital Budgeting
Decisions- Capital Rationing.
Books Recommended:
1. M.Y. Khan and P.K. Jain, Financial Management: Text and Problems, (Latest edition), Tata
McGraw-Hill Publishing Company Limited, New Delhi.
2. Besley, Scott & Brigham, Eugene F., Essentials of Managerial Finance (13/e).
3. I.M. Pandey, Financial Management, (Latest edition), Vikas Publishing House Pvt. Ltd. New
Delhi
4. Keown, Martin, et al (KM), Financial Management: Principles and Applications (10/e).
5. Gitman, Lawrence J, Principles of Managerial Finance, (10/e)
6. Stanley B. Block and Geoffrey A. Hirt, Foundations of Financial Management, (Latest edition).
7. Ross, Financial Management, (7/e).
ACCT 1204 Basic and Environmental Science
Course Overview:
The core objectives of this course is to provide a background knowledge on the

environmental issues that are of concern to all today and how to prevent environmental
damage and pollution as well as how to promote the environmental conditions of the world
to keep state of art of the Earth and preserve the Earth for the future generation. It will also
orient the students about the environmental issues that must be kept in mind while decisions
in any stage of workplace.
1. Forces of Gravity, weight and Frictions
Forces-gravitational force- centripetal force- weight of standard masses- why weight varies-
relation between total gravitational force and weight- action and reaction forces-
weightlessness- artificial weight in a space station- friction- static friction- sliding friction –
coefficient of friction- nature of friction – brakes- lubrication- air lubrication – further
developments.
2. Speed, Velocity and Acceleration
Average speed – actual speed – scalar and vector quantities- distance and displacement-
velocity- acceleration – equations of uniformly accelerated motion- velocity – time graphs-
uniformly accelerated motion represented graphically- velocity form distance- time graph-
acceleration from velocity- time graph – Galileo Galilee - simple pendulum and measurement
of g-distance moved by a freely falling body related to time of fall- to measure g –by the use
of a centi-second timer.
3. Newton’s Laws of Motion
Newton’s first law of motion- momentum-Newton’s second law of motion- to verify
experimentally that F ∞ma- weight of a body expressed in Newton’s- to calibrate a spring
balance to measure mass as well as weight- weight of a body in a lift-Newton’s third law of
motion – conservation of momentum- rocket propulsion – jet engine.
4. Work, Energy and Power
Work-energy-mechanical energy- interchange of energy between p.e. and k.e.- internal
energy- transfer of energy form one kind to another- heat energy –sun as a source of energy-
nuclear energy-future of nuclear power installations- conservation of energy and mass-
thermonuclear energy – power and its unit- to measure personal power- kinetic energy
calculation.
5. Some Molecular Properties of Matter

Atoms and molecules- Brownian movements, kinetic theory of matter- nature of the force
between atoms and molecules- three states or phases of matter- to measure the
approximate length of a molecule- diffusion- surface tension – molecular explanation of
surface tension- adhesion and cohesion – capillary attraction – osmosis- strength of material-
elasticity – Hooke’s law- industrial application of metallurgical studies- fluid friction –
demonstration of terminal velocity.
6. Atoms – the big idea

Atoms, elements and compounds- more about atoms- Isotopes and Ar-How electrons are
arranged – how ideas of the atoms are developed- the atom: the inside story.
7. Bonding
Why compounds form- the ionic bond-some other ions- Ionic compound and their
properties-the covalent bond-covalent substances- Metals; more giant structures.
8. Reactions, Equations and Amounts
The masses of atoms- percentage composition of a compound- the formula of a compound-
equations for chemical reactions- calculations from equations- calculating the volumes of
gases- calculations of electrolysis.
9. Energy Changes and Reversible Reactions

Exothermic and endothermic reactions- explaining energy changes- reversible reactions-
shifting the equilibrium- making ammonia in industry – fertilizers- the pros and cons of
fertilizers.
10. Useful materials from crude oil
Crude oil – separating oil into fractions- cracking hydrocarbon- the alkaline and alkenes-
polymerization and plastics- polythene-here to stay – oil and environment- global warming.
11. Chemistry and the Environment
Environmental science and sustainability, ecosystems – concept, work balance and
adaptability to change- Pollution-Carbon and nitrogen cycles-good drinking water- clean
water-cleaning sewage-water and fertilizers- eutrophication- nitrates in drinking water-
Burning fuels and the air- burning coal - burning petrol and diesel oil- Ozone/greenhouse
effect- the ozone hole- the green house effect- more rubbish- archaeology’s treasure trove-
getting fid of the rubbish- landfill sites- cars of tomorrow- car bodies- emissions – safety
features- home of the future- the shell- walls- the roof –inside the house.
Books Recommended:
1. Elementary Science
2. Nebel, Bernard J. and Wright, Richard T. Environmental Science, Prentice –Hall Inc. 1998
ACCT 1205: Business Mathematics-ii
Course Objectives:
The main objective of this course is to build up the mathematical knowledge of the students related
to business decision making, moreover this course will provide an understanding of basic
mathematical concepts and their application in the field of business. After completing this course the
students will be able to take concrete decision about those problems while they face in day to day
business operations.
Course Contents:
1. Introduction : Mathematics and Decision Making, Model Development, Model Solution and
Interpretation of Mathematical Model.
2. Matrix and Determinant: Definition of a matrix, Types of matrices, Matrix operations,

Definition of determinant, Types and properties of a determinant, Expansion of a
determinant, Business Application.
3. Input-output Analysis: Leontief input – output model, and its importance, structure of an
input - output model, open and closed model, Hawkins-Simon conditions, Determination of
technological matrix and final demand
4. Multivariate Calculus: Functions of Several Variables, Partial Derivatives, Chain rule, total
differential and total derivative, Second-Order Partial Derivatives, Implicit Partial
Derivatives-Extrema for Multivariate Functions-Constraint Optimization and Lagrange
Multipliers.
5. Integral Calculus: The Relationship between Integral and Differential Calculus, Rules of
Integral Calculus, Fundamental Theorem of Integral Calculus, Definite Integral, Application of
Integral Calculus, Determination of consumers surplus and Producers surplus, The Definite
Integral as a measure of Total Change.
6. Linear Programming: Definition, General Linear Programming, Formulating a LPP Advantage

and limitation, Basic Feasible Solution, Convex Combination, Optimal Solution; Slack, Surplus
and Artificial Variable, Solution of Linear Programming Problem (LPP), Graphical Method,
Simplex Method, Duality Theorem, concept of Duality Standard Form of Primal and Dual,
Dual Formulation, Solution of Dual Problems by solving the Primal and Vice Versa, Economic
Interpretation of Dual Problems.
Basic Texts:
1. Ann. J. Hughes, Applied Mathematics: For Business, Economics, and the Social Sciences.
2. Robert L. Childress, Mathematics for Managerial Decisions.
Reference Books:
1. Dowling, E.T. “Introduction to Mathematical Economics McGraw Hill Book Company, London.
2. Chiang, A.C., Fundamental Methods of Mathematical Economics”, McGraw Hill Book
Company, London’s.
ACCT-4206 (ii) Viva-Voce
BBA (program) Second Year First Semester
ACCT 2101: Macro Economics
Course Overview:
Macroeconomics studies the behavior of the main aggregates of the economy. The objective of this
course is to teach students about macroeconomic analysis techniques, presenting some models that
will help them to understand the way in which the overall economy operates.
Course Contents:
1. Introduction: Fundamental Concept of Macroeconomics-Definition of Macroeconomics-

Difference between Microeconomics and Macroeconomics-Instruments of Macroeconomics:
i) Monetary Policy ii) Fiscal Policy- Meaning of Economics Models- Business Cycle-Aggregate
Demand and Aggregate Supply.
2. An Overview of Economic System: Primitive Communal System-Slavery System-Feudal System-

Capitalism/Open Market Economy-Socialism-Communism-Mixed Economy.
3. National Income: Various Concepts of National Income: Gross National Product (GNP), Gross
Domestic Product (GDP), Net National Income (NNP)-Methods of National Income Counting:
The Expenditure Approach, The Income Approach, The Output Approach-Real Vs. Nominal
Income-GDP Deflator-Limitations of GNP Counting.
4. Consumption Function: Concept of Consumption and Consumption Function-Definition of

Autonomous Consumption and Induced Consumption-Average Propensity to Consume (APC)-
Marginal Propensity to Consume (MPC) and its Definition-Short Run and Long Run
Consumption Function and its Characteristics –Absolute Income Hypothesis of Consumption-
Relative Income Hypothesis of Consumption.
5. Investment and Savings: Definition-Gross and Net Investment-Autonomous Investment and

Induced Investment-Inventory-Capital-MEC and MEI-Savings: Definition of Savings and
Savings Function-Average Propensity to Save (APS) - Marginal Propensity to Save (MPS)-
Relationship Between Savings and Consumption, APC, APS, MPC and MPS.
6. Inflation: Definition-Causes of Inflation-Source of Inflationary Pressure- Consequences of

Inflation-Control of Inflation-Deflationary.
7. Money and Monetary Policy: Meaning of Money-Functions of Money-Different Concepts of

Money (M1, M2, M3)-Credit Creation of Bank-The Money Multiplier- Velocity of Money-
Monetary Policy.
8. Fiscal Policy: Classical Fiscal Policy-Keynesian Fiscal Policy-Objective of Fiscal Policy-Role of

Fiscal Policy in Economic Development-Relationship of Fiscal Policy to Monetary Policy.
9. Employment: The Labor Demand-Supply Schedule-Impact of Market Power on Employment

and Prices-Philips Curve-Unemployment-Measuring Unemployment and Its Impacts on the
Economy-Types of Unemployment-Removing Unemployment.
10. Economic Development and Planning: Concept, Model, Problems, Development Strategies-
Economic Planning: Concept, Process, Types.
Books Recommended:
1. Karl. E. Case, Ray C. Fair, Principles of Economics, Latest Edition

2. N. Gregory Mankiw, Macroeconomics, (5/e), Worth Publishers, New York, 2005
3. K.K. Dewett, Modern Economic Theory, Shyam Lal Charitable Trust, New Delhi, India.
4. Paul A. Samuelson & William D. Nordhaus, Economics, 18th Edition, Tata McGraw Hill
Publishing Company ltd., 2005
5. Shaprio, Dornbusch and Fisher, Macroeconomic Theory.
6. Oliver Blanchard, Macroeconomics.
ACCT 2102: Business Statistics
Course Overview:
This course introduces the use of statistical methods and tools in evaluating data for business decision
making. This course is designed to help students get the feel of statistics: what it is, how & when to
apply statistical techniques to decision-making situations & how to interpret the results. Through out
the learning session the students will be able to apply statistical techniques with the help of business
data. This course focuses on basic statistical analysis from the perspective of manager.
Course Contents:
1. Introduction: Meaning of statistics-Business Statistics, Types of Statistics-Types of variables-levels
of measurement-Nature and scope of Statistical Data-Uses of statistics in business-Limitation of
statistics.
2. Grouping and Displaying Data to Convey Meaning: Arrangement of Data-Arranging data using
the data array and the frequency distribution-Constructing a frequency distribution-Graphing
frequency distribution.
3. Describing Data (Measures of Central Tendency): Introduction-Arithmetic Mean-Geometric
Mean-Harmonic Mean-Weighted Arithmetic Mean-Mode-Median-Quartiles-Deciles-Percentiles-
Properties of a Good Average-The relative position of the Mean, Median and Mode-Problems
regarding central tendency.
4. Describing Data (Measures of Dispersion): Significance of Measuring Dispersion- Properties of a
Good Measures of Dispersion- Range-Inter-Quartile Range and quartile Deviation-Mean
Deviation-Standard Deviation-Relative Measures of Dispersions and their Uses-Problems
regarding dispersion.
5. Moments, Skewness and Kurtosis: Moments from Arbitrary Value-Moments from Mean-Relation
between Moments-Measures of Skewness and its Uses-Measures of Kurtosis and its Use.
6. Correlation Analysis: Introduction-Correlation Analysis-The Coefficient of Correlation-The
Coefficient of Determination-Significance of the Study of Correlation and Causation-Types of
Correlation-Scatter Diagram Method-Karl Pearson’s Coefficient of Correlation-Rank Correlation
Co-efficient.
7. Regression Analysis: Introduction-Regression analysis: Least square principle-Drawing the Line of
Regression-Problems regarding regression analysis.
8. Time Series and Forecasting: Introduction of time Series Analysis-Components of Time Series-
Measures of Trend-Graphic Method-Method of Semi Averages-The moving average Method-
Weighted Moving Average-Least Squares Method-Nonlinear Trends-Seasonal Variation-
Deseasonalizing Data-Using deseasonalized data to forecast.
9. Index Number: Introduction-Simple Index Numbers-Why Convert data to Indexes?-Construction
of Index Numbers-Weighted Indexes-Unweighted Indexes-Value Index-Special Purpose Indexes-
Consumer Price Index-Shifting the Base.
Basic Texts:
1. Lind, Mason, & Marchal- Basic Statistics for Business and Economics.
Reference Books:
1. Lind, Marchal & Walthen-Statistical Techniques in Business and Economics
2. Richard Levin & David S. Rubin, Statistics for Management.
3. M.K Roy and J. C Paul, Business Statistics
ACCT 2103: Business Statistics (Practical Work)
Content:
1. Data entry, coding, data processing;
2. Measurement of dispersion, central tendency;
3. Measurement of Skewness and Kurtosis, Standard Deviation;
4. Correlation Analysis;
5. Regression Analysis.
Software/Package:
1. Available and popular software packages available in the market.
.
Text Book:
1. Statistics for management; Richard I. Levin, Devid and Rubin, Prentice-Hall, Latest edition.
2. Business Statistics, N.D. Vohra, Mc. Graw Hill, Latest edition
3. Business Statistics, Ken Black, Wiley, Latest edition
4. Statistics for Business and Economics, Paul Newbold, William L. Carlson, Betty M. Thorn,
Pearson, Latest edition
ACCT 2104: Bank Management
Course Overview:
The course deals with operational and statutory areas of banking. This course is designed to help
students prepare for a career in banking. This course provides students with tools and techniques to
manage banks. This course also provides an understanding of the theoretical principles of lending.
Course Contents:
1. Introduction: Meaning of Bank-Types- Functions of different Types of Bank-Bank System

Around the World-Banking System in Bangladesh.
2. Organization of Bank Management: Concept of Bank Management- Board of Directors-Bank

Management Guidelines in Bangladesh: Corporate Governance-Audit Committee of Board of
Directors-Chief Executives and Advisors.
3. The Central Banking System: Meaning-Functions-Role of Central Bank in Economic

Development of a Country-Control Mechanism of Central Bank-Organizational Structure of
Bangladesh Bank.
4. Commercial Banking System: Concept-Functions-Importance-Sources and Uses of Bank

Funds-Functions as Collector of Bank Funds-Functions as Users of Bank Funds-Evaluating a
Bank’s Performance-Performance Based Classification of Bank- Background of CAMEL Rating-
Bank Failure-How to Deal with Failed Banks-Determinants of Bank Failure: a Qualitative and
Quantitative Review.
5. Deposit and Capital Management: Objectives of Bank Deposits-Types of Deposits

offered by Banks-Deposit Processing-Deposit Mix-Types of Capital-Instruments of RACCTing
Bank Capital-Functions of Bank Capital-Bank Capital Planning Process-Capital Adequacy of a
Bank.
6. Reserve Management: Meaning of Reserve-Primary Reserves-Secondary Reserves-

Factors Causing Change in the Reserve Accounts-daily Statement of Statutory Liquidity Reserve
(SLR).
7. Liquidity Management: Meaning of Liquidity-Liquid Assets of Bank-Types of Liquidity-

The Demand for & Supply of Liquidity-Measures of Liquidity- Liquidity Problems-Strategies for
Liquidity Managers.
8. Loan Management: Concepts and Principles- Policy and Operations-Problem/Distressed

Loans.
9. Bank Risk Management: Definition of Risk and Risk Management-Rationales of Risk

Management-Steps in Risk Management –Bank Risk Management System-Financial Derivatives
and Risk Management-Guidelines on Managing Core Risks in Banking.
10. Basel Accord I & II: The Rationale of Basel-Basel Capital Accord I-Basel Capital Accord II-The
New Basel Accord and Developing Countries-Crises to Overcome in the Developing
Countries-Application of Basel Accord II in Bangladesh.
11. E-Banking (Bangladesh and Global perspective)
12. M- Banking
Books Recommended:
1. Dr. A. R. Khan, Bank Management, Ruby Publications, Dhaka

2. Peter S. Rose, Bank Management & Financial Services, (7/e), McGraw Hill Publications.
3.Timothy Koch and S Scott MacDonald, Bank Management, (4/e), Dryden Press, ISBN
0030244021.
4. George H. Hempel & Donald G. Simonson, Bank Management: Text & Cases (5/e), Prentice Hall
Publication.
5. The Bangladesh Banks (Nationalization) Order, 1972.
ACCT 2105: Bangladesh Studies and Economy
Course Overview:
The objective of this course is to provide an understanding of different issues of Bangladesh in the area
of history, economy, natural beauty, and government as an organization. The knowledge of this course
can be helpful for operating business organizations including MNCs and NGOs in Bangladeshi society.
1. Overview of Bangladesh Geography: Location, Area, Boundary, Physiography, River System, Forest
and Climate, Population composition of the country.
2. Social Stratification: Concept of Social Stratification, social class and social equity in Bangladesh.
3. Culture: Mainstream, regional and indigenous culture in this country, family and marriage, religious
diversity, Ethnic groups and language.
4. Political system: State system- Democracy vs Authoritarianism, Political parties and political
culture, constitutional framework.
5. The Economy of Bangladesh in Transition: The historical perspective: Pre-colonial, Colonial and
Pakistan period, Economic System, Features, Composition and structure of the economy , Rostow’s
growth theory and position of Bangladesh, Present economic parameters and trends of the economy.
6. Agriculture and Rural Economy: Importance of Agriculture in Bangladesh, Problems of low
productivity in agriculture, Role and prospects of Co-operative farm, Rural economy: features,
problem and solution of rural economy.
7. Industrial Development in Bangladesh: Concept, Importance, Recent trend of industrialization in
Bangladesh, Present industrial structure of Bangladesh, Garments industry in Bangladesh: Present
condition, problems and solutions of garment industry, Relative effectiveness of large and small
industry in Bangladesh, Nationalization and denationalization of industry in Bangladesh.
8. Population and Human Resource Management: Concept of overpopulation, Role of population in
economic development, Concept, importance and measures of human resource development,
Education – definition, systems, problems, Illiteracy, Unemployment- condition, reduction policies
and measures of the government, Health, Public health and Nutrition,
9. Banking and Credit Institutions: Composition, roles, conditions, problems and policy of the
government.
10. Fiscal Policy: Public Revenue and Expenditure Policies of the government, Sources of Income
and expenditure, Budgetary policy and Present Budget.
11. Poverty: Concept and forms of poverty, Measurement of poverty, Poverty situation of Bangladesh,
Poverty reduction policy and measures of the Government, Role of NGO in Poverty reduction.
12. Development Planning: Importance and problems of planning in Bangladesh, Review of the
previous development plans, Foreign Aid and Debates on foreign aid, Tourism, , Export and Import,
Balance of Payment and Balance of Trade.
Books Recommended:
1. Asiatic Society of Bangladesh. History of Bangladesh, 1704-1971,
2. Asiatic Society of Bangladesh. Banglapedia: National Encyclopedia of Bangladesh, CD
Edition.
3. Asiatic Society of Bangladesh. Banglapedia: National Encyclopedia of Bangladesh.
4. Government of Bangladesh, The Constitution of Bangladesh.
5. Different Journals on Bangladesh Economy
6. GOB. Bangladesh Economic Review
7. Harun Er Rashid. Geography of Bangladesh, University Press Limited: Dhaka.
8. GOB. Five Year Plan Documents.
9. A.R. Khan and Mahabub Hossain. Development Strategies of Bangladesh
ACCT 2106: Organizational Behaviour
Course Overview:
The objective of this course is to provide an understanding of the behavior of employees in work
organizations. Topics include behavioral concepts and techniques used to enhance worker motivation,
satisfaction and productivity.
Course Contents:
1. Introduction: Concept of Organizational Behavior (OB) - Goals-Importance-

Characteristics/Strengths of OB- Forces/Elements/Factors affecting OB- The Historical Roots of
OB-The Emergence of OB-Contemporary OB-Basic Approaches to OB-Fundamental Concepts of
OB-Contributing Disciplines to the OB Field-Models of Organizational Behavior: Systems
Concept-Organizational Behavioral System-Elements of the System- Developing an OB Model.
2. The Managerial Context of OB: Managerial Perspectives on OB- Basic Management Functions,
Roles, Skills-Organizational Challenges-Environmental Challenges- Managing for Effectiveness.
3. Personality, Emotions and Values: Value: concept, components, types, sources-Emotions:

concepts, dimensions, constraints and implications-Personality: nature, dimensions, types,
and theories.
4. Frustration: Concepts-Characteristics-Factors-Functions-Impacts on Performance.
5. Job Satisfaction: Concept-Factors-Effects on Employee Effectiveness.
6. Motivation: Concept-Characteristics-Theories-Organizational Implication.
7. Group Behavior: Definition-Nature-Formation-Types of Group-Formal and Informal Group-

Group Dynamics-Group Cohesiveness-Team: Nature, Types, Implementing Team in
Organization, Characteristics of Effective Team, Making a Team Effective, Implication on
Organization.
8. Morale: Meaning and Significance, Causes of Low and High Morale, Morale and Productivity,
Morale Components, Measurement of Morale-Diagnosis of Morale.
9. Power and Politics: Power: concepts, bases, dependency, tactics, power in workplace-Politics:
definition, nature, implications.
10. Leadership: Nature, qualities of a leader, formal and informal leader, Power of leader-
definition, sources of power; approaches/Theories to leadership, making leadership
effective.
11. Conflict and Stress: Conflict in Organization: Nature, levels, types, sources, effects/outcome,
and resolution of conflict-Stress and Counseling: Stress: Concept-Causes-Consequence of
Job Stress-Coping with Job Stress-Approaches to Stress Management-Counseling: Concept-
Need-Types-Approaches to Counseling.
12. Organizational Culture: Concept of culture, dimensions, significance of understanding, types

of culture; Concept of organizational culture, characteristics, techniques of instilling, models
of organizational culture.
Recommended Books:
1. S.P. Robbins, Organizational Behavior, (Latest edition), Prentice Hall India Ltd., New Delhi,
India.
2. Fred Luthans, Organizational Behavior, (Latest edition).
3. Keith Davis and John W. Newstrom, Organizational Behaviour: Human Behavior at Work,
(11/e), Tata McGraw-Hill
4. Gregory Moorhead, Ricky W. Griffin, Organizational Behaviour: Managing People and
Organizations (7/e).
5. Robert Kreitner and Angelo Kinicki, Organizational Behaviour, (Latest edition), IRWIN McGraw -
Hill, Boston, USA.
ACCT-4206 (iii) Viva-Voce
BBA (program) Second Year Second Semester
ACCT 2201: Intermediate Accounting
Course Contents:
1. Conceptual Framework of Accounting: Objectives of General Purpose Financial Reporting, Users

and their information needs, Underlying Assumptions, Qualitative characteristics of Accounting
Information, Elements of Financial Statements, Recognition and Measurement Concepts, The purpose
and Role of Accounting Standard.
2. Inventories (IAS-2): Recognition, Measurement and Valuation of Inventories.
3. Accounting for Acquisition Use and Retirement/Disposal of Property Plant and Equipment (IAS-
16)
4. Accounting Policies, Changes in Accounting Estimates and Errors (IAS-8)
5. Earnings Per Share (IAS-33): Calculation of Basic and Diluted EPS under Simple and Complex Capital
structure.
6. Intangible Assets (IAS-38) and Impairments of Assets (IAS-36): Reporting of Intangible Assets and
Impairment of PPE.
7. Accounting for Bonds: Determining the issue price of Bonds, Conception of Yield rate and Stated
Rate of Interest, Accounting for Bond Issuer and Investor, Amortization of Bond Discount and
Premium, Bonds Sold and Purchased Between interest Dates, Accounting for Bonds when Interest
Period and Accounting Periods Do Not Coincide, Induced Conversion of Convertible Debts,
Extinguishment of Debt and Debt Restructure, Reporting and Disclosure of Long Term Liabilities.
Books Recommended:
Intermediate Accounting- Donald E. Kieso, Jerry J. Weygandt and Terry D. Warfield, IFRS Edition, Willy,
Latest Edition
Corporate Financial Reporting and Analysis- David Yound and Jacob Cohen, Wiely, Latest Edition
Corporate Reporting- ICAEW Manual.
Intermediate Accounting-Smith & Skousen, Latest Edition
International Accounting Standard Board (IASB)- International Financial Reporting Standard (IFRS)
Advanced Financial Accounting-Theodore Christensen, David Cottrell and Cassy Budd, Latest Edition.
ACCT 2202: Advanced Business Statistics (2 Credit)
Course Overview:
This course emphasizes estimation and hypothesis testing for the linear statistical model. Computer
application is a compulsory component for the course. It includes test of hypothesis, analysis of
empirical findings and writing of statistical report in the form of research paper.
Course Contents:
1. Probability: Meaning, Events in Probability law, Use of Combinations, Conditional Probability,

Probability Functions, Mathematical Expectation, Theoretical Distribution, Binominal, Poisson,
Exponential, and Normal Distributions with applications in real world situation.
2. Random Variable: Definition types of random variable probability distribution of a random
variable for both discrete and continuous cases. Mathematical expectation of random variable
Laws of Expectation.
3. Sampling and Sampling Distributions: Meaning, Purpose, Principles, Methods of Sampling and
Sample Size Determination, Sampling Distribution.
4. Analysis of Variance: Meaning, Assumptions and Computation of Analysis of Variance, One

Way Classification Model, Two Way Classification Model, Multiple Regression Analysis.
5. Test of Hypothesis: Type I and Type II Errors, One-Tailed and Two-Tailed Tests, Tests
Concerning Large Samples, Tests about Population Mean.
6. Statistical Quality Control: Control Charts, Control Limits, Accepting Sampling.
7. Official Statistics of Bangladesh: Sources-Characteristics-Limitations-Publishing Agencies-

Statistical Publications: Contents and their Reliability-Accuracy and Uses.
8. Statistical Tests: Chi-Square Tests, Normal Tests, T-test, F-test, Non-Parametric Tests.
9. Multiple Regression Analysis: Definition of Multiple Regression Analysis-Applications-Fitting

Regression line-Testing the Regression Coefficients.
Books Recommended:
1. Anderson, Sweeney & Williams, Statistics for Business and Economics (Eighth edition),
(Latest edition), South- Western, a Division of Thompson Learning.
2. Richard I. Levin, David & Rubin Statistics for Management, (Latest edition), Prentice-Hall
of India Private Limited, New Delhi, India.
3. Islam, And Nurul (2012.An Introduction to Statiseics and Probability (4th) Edition).
Mullick and Brothers, Dhaka, New Market.
4. S.P GUPTA & M.P.GUPTA BUSINESS Statics (Latest Edition), Sultan Chand and Sons: New
Delhi, Inbdia.
5. C. R. Kothari, Research Methodology: Methods & Techniques, (Latest edition), New Age
International (P) Limited, Publishers.
6. Muhammad Ali Main and M. Alimullah Miyam, An Introduction to Statistics, (Latest
edition), Ideal Library, Dhaka.
7. Douglas A. Lind and William G. Marchal, Samuel A Wathen Statistical Techniques in
Business and Economics, (Latest edition), Irwin McGraw-Hill, Boston, USA.
ACCT 2203: Advanced Business Statistics (Practical Work)
Content:
1. Sampling distribution;
2. Analysis of Variance;
3. Test of Hypothesis.
Software/Package:
.
Text Book:
1. Statistics for management; Richard I. Levin, Devid and Rubin, Prentice-Hall, Latest edition.
2. Business Statistics, N.D. Vohra, Mc. Graw Hill, Latest edition
3. Business Statistics, Ken Black, Wiley, Latest edition
ACCT 2204: Insurance and Risk Management
Course Overview:
The objective of this course is to examine the management of non-speculative risks in the business
enterprise with emphasis on insurance as a tool. It will explore the impact of risk on individuals and
companies, and investigate the motivations for the costly control of risk.
Course Contents:
1. Introduction: Origin, History and Development of Insurance, Development of Insurance in

Bangladesh- Definition - Nature - Functions –Scope-Role and Social Values of Insurance -
Insurance Contracts - Principles - Essentials of an Insurance Contract.
2. Life Insurance: Contract-Kinds of Policies and Annuities- Procedure of Effecting life Assurance-
Claims and Settlement Procedures - Premium-Premium Plans-Computation of Net Single
Premium-Mortality Rate- Reserve - Calculation of Reserve - Surplus and its Distribution.
3. Marine Insurance: Contract-Types of Policies-Marine Losses-Claims and Settlement.
4. Fire Insurance: Contract- Claims and Settlement-Reinsurance.
5. Miscellaneous Insurance: Postal Life Insurance, Group Insurance, Accident Insurance,

Automobile Insurance-An Overview.
6. Risk Management: Definition of Risk-Classification of Risk- Insurance as a Device for Holding

Risk-Objectives of Risk Management-Fire Hazards, Physical and Moral Hazards- Approaches
towards Risk Prevention- Peril.
7. Insurance Business in Bangladesh: Present Pattern of Insurance Industry-Jiban Bima

Corporation-Sadharn Bima Corporation, Postal Life Insurance-American Life Insurance
Company-Other Private Insurance Companies of Bangladesh.
Books Recommended:
1. M. N. Misra, Insurance: Principles and Practice, (Latest edition),
2. Azizul Huq Chaudhuri, Risk and Insurance,(2/e), Rainbow Book Mall, Dhaka
3. Williams, C.A., Young, P.C. and Smith, M.L. 2004. Risk Management and Insurance (8th
edition). McGraw-Hill publishers, USA.
4. Shahid Uddin Ahmed, Insurance Business in Bangladesh, (Latest edition), Bureau of Business
Research, University of Dhaka, Dhaka.
5. M. K. Ghosh and A. N. Agarwala, Insurance Principles, Practices and Legislation, (Latest
edition).
ACCT 2205: Human Resource Management
Course Overview:
The objective of this course is to provide an understanding of various functions, approaches, and
processes of human resource management. This course provides a framework for understanding and
thinking strategically about employment relations and the management of human resources in
organizations. This is an introductory course to personnel management/human resource
management. This course provides students with a complete comprehensive review of essential
human resource management/personnel management concepts and techniques. This course also
focuses on the development of some employee-management skills.
Course Contents:
1. Introduction: Definition-Importance-Evolution of HRM-HRM Model-How External Influences

Affect HRM-Staffing Function-HRM in an Entrepreneurial Enterprise-HRM in a Global Village-
HR and Corporate Ethics-Contemporary Challenges in HRM.
2. Strategic Implications of a Dynamic HRM Environment: Understanding Cultural Environments-

The Changing World of Technology-Workforce Diversity-The Labour Supply-Continuous
Improvement Programs-Employee Involvement.
3. Human Resource Planning and Job Analysis: Definition and Importance of HR Planning-Steps
in HR Planning-Linking Organizational Strategy to HR Planning.
Job Analysis: Concept-Importance-Information Required for the Job Analysis-Steps-Methods-

Writing Job Description and Specification.
4. Recruitment: Recruiting Goals-Recruiting: A Global Perspective-Recruiting Sources.
5. Selection: The Selection Process-Selection for Self-Managed Teams-Key Elements for

Successful Predictors-Selection from a Global Perspective.
6. Socialization, Orientation, and Training & Development: Concept of Socialization-

Assumptions of Employee Socialization-The Socialization Process-The Purpose of New
Employee Orientation-Employee Training-Employee Development- Organization
Development-Evaluating Training and Development Effectiveness-International Training and
Development Issues.
7. Managing Careers: Concept-Traditional Career Stages-Career Choices and Preferences-

Enhancing your Career.
8. Performance ApprACCTal: Performance Management Systems-Performance Management and

EEO-The ApprACCTal Process-ApprACCTal Methods-Factors That Can Distort ApprACCTals-
Creating More Effective Performance Management Systems-International Performance
ApprACCTal.
9. Pay Administration: Compensation Administration-Job Evaluation and the Pay Structure-

Special Cases of Compensation-Executive Compensation Programs-International
Compensation.
10. Employee Benefits: Legally Required Benefits-Voluntary Benefits-Retirement Benefits-Paid

Time Off-Survivor Benefits-An Integrative Perspective on Employee Benefits.
11. Safe and Healthy Work Environment: The Occupational Safety and Health Act-Job Safety
Programs-Maintaining A Healthy Work Environment-Employee Assistance Programs-
International Safety and Health.
Books Recommended:
1. David A. Decenzo & Stephen P. Robbins, Fundamentals of Human Resource Management,
(8/e), Wiley-India.
2. Gary Dessler, Human Resource Management, (Latest edition), Prentice Hall, 2003.
3. Wendell L. French, Human Resources Management, (Latest edition), Houghton Mifflin
Company, USA
4. William B. Werther and Keith Davis, Human Resources and Personnel Management, (Latest
edition), Irwin-McGraw Hill Co.
5. Dr. Abdul Awal Khan, Human Resource Management and Industrial Relations, (Latest edition),
Abir Publication, Dhaka.
ACCT 2206: Information Technology in Business

Course Overview:
We are living in the information super highway. The appeal of IT can never be ignored. Individuals to
large organizations must accept this appeal for growth and development in all levels. So the course
has been designed to introduce the students to provide the basic ideas, concepts, issues, and
fundamentals of Information Technology. Moreover, this course will contribute to prepare the
students for higher IT courses in the higher semesters or years.
Course Contents:
1. Introduction: Concepts of It, Information systems, The role of Information Systems in
Business, Approaches to Information Systems, Trends of IT in Bangladesh.
2. Information Technology and IT Infrastructure: Concepts, Evolutions/Origins of IT, Hardware

Platforms and Software Platforms
3. Database Management Systems: Organizing Data in Traditional File Environment, Database

Management Systems, Capabilities of Database Management Systems, Data Warehouse-
Data Mart, Data Mining
4. Telecommunication and Networking: Networking and Communication Components &

Technologies, Trends, Computer Network, Types of Networks.
5. E-commerce and E-business: Key Concepts of e-commerce, Types of e-commerce, e-

commerce business models, e-commerce revenue model, e-commerce marketing, Mobile e-
commerce services and applications.
6. Information Systems in Business: Business Processes and Information Systems, Major Types
of Information Systems, the Information Systems Function In Business.
7. Strategic Information Systems: Interrelations between Organization and Information

systems, Business Level and Strategies, Achieving Competitive advantage through Porter Five
Forces Model and Value chain Model.
8. Privacy, Ethics and Security- Challenges of IT: Basic Security Concepts, Threat to Users,
Threat to Hardware, Threats to Data and taking protective measures.
Basic Texts:
1. Kenneth C. Laudon, Jane P. Laudon, Management Information Systems: Managing the Digital
firm, 12th Edition, 2012, Prentice Hall, USA.
Reference Books:
1. Peter Norton, Introduction to Computer, 6th or Latest edition, Tata McGraw Hill, New Delhi.
2. James O’Brien, Management Information Systems in the networked Enterprise, McGraw Hill
India.
ACCT 2207: Information Technology in Business (Practical Work)
Content:
1. Exercise on Microsoft Office application software;
2. Data entry, coding, data processing through MS Excel and SPSS;
3. Practical Application of widely used Business Communication tools.
Software/Package:
Text Book:
1. An Introduction to Computer, Peter Norton, Latest edition
2. Computer Science, J. Glenn Brookshear & Dennis Brylow, Latest edition
3. Computer application in Business, Sushila Madan, Latest edition
ACCT-4206 (iv) Viva-Voce
BBA (program) Third Year First Semester
ACCT 3101: Advanced Financial Accounting – i
This course covers advanced financial reporting issues and accounting methods for company
accounting. It introduces different types of inter-entity relationships and related accounting issues and
accounting treatments. Students will learn how to prepare, read, analyze and evaluate the
consolidated financial statements based on the guidelines provided under the relevant Accounting
Standards.
Course Contents:
1. Preparation and Presentation of Company Financial Statements (IAS-1): Statement of Financial

Position (Balance Sheet), Statement of Profit or loss and Other Comprehensive Income, Statement of
Changes in Equity, Cash Flow Statement.
2.Accounting for Issuance of Stocks : Accounting entries for issuance of par value and no-par value
Stock, Accounting for Stock Premium and Discount, Accounting For Treasury Stock, Retirement of
Treasury stock, Accounting for cash dividend, stock dividend and property dividend, Stock Split,
retained earnings statement and presentation of stockholders’ Equity Section.
3. Cash Flow Statement (IAS-7): Preparation and Presentation of Statement of Cash Flows following to
Direct and Indirect Approach and Free cash flow.
4. Analysis and Interpretation of Financial Statements: Basics of Horizontal, Vertical and Ratio
Analysis.
5. Preparation and Presentation of Bank and Insurance Companies Financial Statements.
6. Hire Purchase and Installments System: Accounting Procedure and Practices of Hire Purchase and
Installment System.
Books Recommended:
Latest Edition
ACCT 3102: Investment and Portfolio Management
Course Overview:
The objective of this course is to provide students with a sound theoretical knowledge on principles
and practices of financial management.
Course Contents:
1. Environment of Financial Management: Nature and Scope of Financial Management- Ten
Principles of Financial Management-Changing Role of Management Finance & Factors
Responsible For Growth of Financial Management- Conceptual Framework of Financial

Management- Impact of Environmental Forces on Financial Management.
2. Valuation of Bond: Concepts in Valuation, Valuation of Bond, Debt, Preferred Stock and
Common Stock.
3. Operating and Financial Leverage: Leverage in Business-Operating Leverage-Financial

Leverage.
4. Dividend Policy: Dividend Fundamentals-The Relevance of Dividend Policy-Factors affecting
Dividend Policy-Types of Dividend Policies-Theory of Relevance-Walter’s Model & Gordon’s
Model-Theory of Irrelevance-Modigliani and Miller Hypothesis.
5. Working Capital Management: Nature-Sources-Forecasting the Working Capital Need-

Financing and Control of Working Capital.
6. Management of Cash and Marketable Securities- Cash Management- Concepts-

Determinants-Model-Control Techniques of Cash Flows-Marketable Securities and its Related
Issues-Receivables Management: Concepts-Objectives-Costs of Maintaining-Factors
affecting Size-Credit Policies-Terms and Collection Policies.
7. Financial Planning & Control: A Managerial Perspective- Financial Planning & Control
Processes- Break-even Analysis- Cash Budget-Uses of CPV Models and Its Limitations.
8. Capital Structure Theory.
9. Introduction to Capital Market: Shares and Debentures, SEC, Stock Exchange in Bangladesh-
Problems and Prospects.
10. Portfolio Management: Concept of portfolio- Basic Portfolio Theory, Portfolio Risk and
Diversification, CAPM, Risk and Return in the Securities Market, Arbitrage Pricing Model-
portfolio Risk Management- evaluation of portfolio performance – portfolio management
problems and techniques of handle problems.
Books Recommended:
1. Really, Frank K. , Investment Analysis and Portfolio Management ,
2. Besley, Scott & Brigham, Eugene F., , Essentials of Managerial Finance (13/e).
3. Keown, Martin, et al , Financial Management: Principles and Applications (10/e).
4. Gitman, Lawrence J, Principles of Managerial Finance, (10/e)
5. M.Y. Khan and P.K. Jain, Financial Management: Text and Problems, Tata McGraw-Hill
Publishing Company Limited, New Delhi.
6. E.F. Brigham, Ehrhardt Financial Management: Theory and Practice, Dryden Press,
Hinsdale,Thomson , Sothwestern
7. I.M. Pandey, Financial Management, Vikas Publishing House Pvt. Ltd. New Delhi.
8. Ross, Financial Management, 7th edition
9. Van Horne, Financial Management, (12/e), Prentice-Hall, India
ACCT 3103: Production and Operations Management
Course Overview:
This course focuses on basic managerial issues arising in the operations of both manufacturing and
service industries. The objectives of the course are to familiarize students with the problems and issues
confronting operations managers, and to introduce language, conceptual models, and analytical
techniques that are broadly applicable in confronting such problems. This course investigates the
quantitative and analytical tools and techniques used by modern operations managers.
Course Contents:
1. Introduction to Operations Management: Definition of Process and Operations

Management, Differences and Similarities between Manufacturing and Services, Trends in
Operations Management, Three Views in Operations Management (Function, Profession,
Decisions).
2. Operations Strategy and Competitiveness: Corporate and Operations Strategies, Service

Strategies, Market Analysis, Mass Customization.
3. Product Design and Competitive Priorities: Product Planning, Competitive Priorities, Time-
based Competition, Positioning Strategies.
4. Process Management: Process Design in Manufacturing and Services, Facets of Process

Design, Process Analysis, Workforce Management.
5. Work Measurement: Work Standards, Methods of Work Measurements, Learning Curves,

Managerial Considerations.
6. Capacity Decisions: Measuring Capacity, Economies of Scale, Focused Facilities, Capacity

Strategy, Systemic Approaches to Capacity Planning, Tools of Capacity Planning, Strategic
Capacity Management.
7. Location Analysis: Factors affecting Location Decisions, Locating a Single Facility, Locating
within a Network of Facilities, Applying Load-Distance Method, Using Break-even Analysis,
Globalization of Operations.
8. Layout Analysis: Layout Planning, Strategic Issues, Hybrid Layouts, Designing Process
Layouts, Process Layouts for Warehouses and Offices, Product Layouts, Line Balancing and
other Considerations.
9. Inventory Management: Inventory Concepts, Pressures for Low and High Inventories, Types
of Inventories, Inventory Reduction Tactics, Placement of Manufacturing Inventories,
Economic Order Quantity (EOQ), Calculating EOQ, Non-instantaneous Replacement, Quantity
Discounts, One-period Decisions.
10. Aggregates Planning and Scheduling: Purpose of Aggregate Plans, Process of Aggregate
Plans, Scheduling in Manufacturing- Gantt Charts, Performance Measures, Job-shop
Dispatching, Sequencing Operations for Single and Multi Machines, Scheduling in Service-
Customer Demand and Workforce, Just-In-Time (JIT) Operations-Pull Method of Material
Flow, Small Lot Sizes, Uniform Workstation Loads, Standardized Components and Work
Methods, Close Supplier Ties; Flexible Workforce.
Book Recommended:
1. Chase, Jacobs and Aquilano 2005. Operations Management for Competitive Advantage
( 10/e.), Mcgraw-Hill Publications. USA.
2. Lee J. Krajewski and Larry P. Ritzman, Operations Management: Strategy and Analysis,
(6/e) Addison Wesly Publishing Company, 2003.
3. Jay Heizer, Bary Render, Operations Management, (8/e), Pearson Education.
ACCT 3104: Commercial and Industrial Law
Course Overview:
The course provides the students an orientation in the role of business related laws in decision-making
and in dispensing managerial responsibilities. The course also extends its emphasis on laws governing
businesses, shareholders, officers, companies, financial institutions, bill of exchange, bankruptcy,
environmental protection, and information and consumer protection. The course also extends its
emphasis on laws governing businesses, shareholders, workers in different industries and consumer
protection.
Course Contents:
Commercial Laws (40%):
1. Introduction: Definition of Law-Society and Law-Rule of Law-Commercial Law and Mercantile
Law.
2. Law of Contract: Contract Act, 1872

3. The Law Relating to Sale of Goods: The Sale of Goods Act, 1930 and Arbitration Act, 2001
4. The Law of Negotiable Instruments: Negotiable Instrument Act, 1881
5. The Law of Carriage of Goods by Land, Sea, Air: Law on Carriage of Goods, 1932
Companies Act 1994 & Partnership Act, 1932 (30%)
Industrial Law (30%)

1. Labor Law/Code 2006.
2. Child Labor Act, 2010.
3. EPZ Labour Law.
4. Tea Garden Workers Law.
Books Recommended:
1. Charlsworth, Mercantille Law, (Latest edition), Stevens & Sons, London.

2. A.K.Sen, Handbook of Commercial Law, (Latest edition), A Mukherjee & Co. (Pvt) Ltd. Calcutta.
3. A. A. Khan, Labour and Industrial Law, (Latest edition),
4. M.C. Shukla, A Manual of Mercantille Law, Chand & Company.
5. Government of Bangladesh, Contract Act, 1872:
6. Government of Bangladesh, The Sale of Goods Act, 1930
7. Government of Bangladesh, Negotiable Instrument Act, 1881
8. Government of Bangladesh, Law on Carriage of Goods, 1932
9. Government of Bangladesh, Companies Act 1994
10. Government of Bangladesh, Partnership Act, 1932
11. Government of Bangladesh Labor Law/Code-2006,
12. Government of Bangladesh, Agricultural Produce Markets Regulation Act, 1964.
13. Government of Bangladesh, Standards of Weights and Measure Ordinance, 1982.
ACCT 3105: Entrepreneurship Development and SME Management (2 Credit)
Course Overview:
This course deals with the procedure of establishment of new business ventures. As a part of the
course, students will prepare a comprehensive business plan for starting or acquiring such a business.
It also studies various aspects of business development. The course aims at providing a theoretical
framework for venture development and relates research works to the process and outcome of
venture development so that the students can understand requirements for successful venture
development. This course also intends to focus on the role of Entrepreneur as a factor of Economic
Development and the skills that are needed to become a successful entrepreneur.
This course also deals with various aspects of business development. The course aims at providing a
theoretical framework for venture (SME) development and relates research works to the process and
outcome of venture development so that the students can understand requirements for managing
successful SMEs. This course also intends to focus on the role of Entrepreneur as a factor of Economic
Development and the skills that are needed to become a successful entrepreneur in SME sector.
Course Contents:
1. Introduction: Entrepreneurship: Definition, Historical Background of Entrepreneurship (In Japan,
USA, UK, India, Pakistan and Bangladesh), Characteristics, Functions, Roles, Classification,
Difference from Entrepreneur, Entrepreneurship and Economic Development, Entrepreneurship
as a Critical Resource -Entrepreneur: Definition, Features, Qualities, Classification, Difference
from Mangers-Entrepreneurship: Concept, Features and Difference from Entrepreneurship-Ethics
and Social Responsibility of Entrepreneurs.
2. Theories and Assistance for Entrepreneurship Development: Sociological theories, Socio-

psychological theories and Economic theories.
3. Environment of Entrepreneurship: Factors Affecting Entrepreneurial Environment- Classification

of Business Environment: Political, Legal, Economic and Technical Aspects-Main Characteristics
and Salient Features of Industrial Policy-Assessing Entrepreneurial Environment.
4. Entrepreneurship Process: Self Analysis- Legal Issue Settlement- Selection of Legal Forms.
5. Start-up Strategies: Scratch- Buying and Franchising Strategies.
6. Entrepreneurial Process: Business Plan- Marketing Plan- Financial Plan and Venture Management
Plan.
7. Entrepreneurship Development Programs in Bangladesh.
8. Case Histories of Successful Entrepreneurs.
9. Introduction: Understanding Small and Medium Enterprise (SME) Business–Practical Importance

and Role of SME Business throughout the World and in Bangladesh in Particular-Problems of SME
Business Development-Potentiality of SME Business in a Developing Country like Bangladesh-
Career in SME Business.
10. Starting a SME Business: Should one operate a SME business?- SWOT Analysis: Understanding of
Strength, Weakness, Opportunities and Threats of the Environment-Idea Generation: Methods of
Idea Hatching and Process of Idea Validation and Implementation- Developing Business Plan for
Starting SME.
11. Management of SME Business: Understanding various Aspects of SME Business Management-
Marketing of SME Business-Production and Operations Management in SME Business. Financial
Management in SME Business-Labor and other Legal Aspect Management of SME Business.
12. SME Business Support Services: Financial Support-Technical Support-Accounting Support and
other Support-Understanding SME Business Support Services Required at Various Stages of
Business Growth-Financial Institutions of Government and Non-government Support Services in
Bangladesh-Government Policy and Programs for SME- Role of BSCIC and other Promotional
Agencies for the Development of SME in Bangladesh.
13. Methods of Case Study: Successful Business Case Study of Bangladesh.
Books Recommended:
1. Mohiuddin, Muhammad, Entrepreneurship Development, New Age Publisher, Dhaka.
2. Burch, John G, Entrepreneurship, John Wiley and Sons, New York.
3. Robert D. Hisrich and Michael P. Peters, Entrepreneurship, Tata McGraw-Hill Publishing Co. Lts. ,
New Delhi.
4. Siropolis, Nicholas; Entrepreneurship and Small Business Management, (Latest edition),
Houghton Mifflin, Co; Boston.
5. Dr. A. R. Khan, Entrepreneurship: Small Business and Lives of Successful Entrepreneurs, (Latest
edition), Ruby Publication, Dhaka.
6. Dr. Shahiduddin Ahmed, Entrepreneurship, (Latest edition).
7. Robert D. Hisrich and Michael P. Peters, Entrepreneurship, (Latest edition), Tata McGraw-Hill
Publishing Co. Lts. , New Delhi.
8. Stanley R. Sondeso (1985), “Small Business A Management Principles”, (Latest edition), Business
Publication Inc., Plano, Texas.
9. John B,. Kline, J D Donald, P Stegall and Lawrence L Steinmetz, “Managing the Small Business”,
(Latest edition), Richard D Irwin Inc., Homewood, Illinois.
ACCT 3106: Entrepreneurship Development and SME Management ( 1 Credit Field Visit)
Content:
Students will get the opportunity to become familiar with different form of business entity, start-up,
day to day business operations and the factors influencing business’ success. This industrial visit also
emphasise on practical observation of production, sales and marketing, work environment
(guidelines, restrictions, safety requirements, etc.), human resource strategy and practices and many
more. Furthermore, this industrial visit will build a close relationship between industry and academia,
which laid the foundation for industry oriented contemporary research.
Text Book:
1. Innovation and Entrepreneurship, P.F Drucker, Latest edition
2. The Entrepreneur Mind, Kevin D. Johnson, Latest edition
3. Starting your own Business, Stephen C. Harper, Latest edition
4. Entrepreneurship Development and Small Business Enterprises, Poornima M.,
Charantimath, Latest edition
ACCT-4206 (v) Viva-Voce
BBA (program) Third Year Second Semester
ACCT 3201: Financial Institutions and Market
Course Overview:
Financial markets and institutions are constituents of macro-economy that should follow the concepts
and practices of economics in general. However, the functions of financial markets and institutions are
kinds of intermediaries that essentially deal with other people’s money. This is indeed unique in nature
where market mechanism fails to provide a built-in mechanism of efficacy. It needs to be separately
disciplined. This becomes even more significant due to the recent development in the global context
where developed countries experienced collapse originated from financial markets and institutions.
Progress of an economy can not be thought however, without a sound network of financial markets
and institutions that all the stakeholders have due trust in. To understand the nature of growth and
constraints of financial markets and institutions the present course aims to provide the insights of
theories and practices of such a discipline.
Course Contents:
1. Financial Markets and Institutions

2. Interest Rates Determinations
3. Interest Rate Structure
4. Monetary Theory and Policy
5. Equity Markets: Offering Stocks and Monitoring Investors
6. Valuing Stocks and Assessing Risk
7. Bond Markets
8. Valuing Bonds and Assessing Risk
9. Derivative Security Markets: Future Markets for Financial Assets
10. Option Market
Book Recommended:
Financial Institutions and Markets by Jeff Madura. Seventh Editions, South-Western Publishing, 2006.
ACCT 3202: Cost Accounting
Course Overview:
This course introduces Cost and Management Accounting as a separate branch of Accounting. It gives
an idea about measurement, analysis, accumulation and control of various elements of cost and this
course also gives an elementary knowledge about preparation of cost accounting record and
introductory idea about various management accounting concepts and techniques. This course focuses
on the need of management accounting information in the decision making process.
Course Contents:
1. Introduction: Definition of Cost Accounting, Difference from Financial Accounting & Cost
Accounting, Methods of Costing System- Definition of Management Accounting, Functions
and Principles of Management Accounting.
2. Managerial Accounting and the Business Environment: The Work of Management and the
need for Managerial Accounting Information-Comparison of Management Accounting and
Cost and Financial accounting-Organization Structure-The Changing Business Environment-
Code of Conduct for Management Accountants.
3. Cost Terms, Concepts and Classifications: General Cost Classifications-Product Costs Vs. Period
Costs-Cost Classifications on Financial Statements-Product Cost Flows-Cost Classifications for
Predicting Cost Behavior- Cost Classifications for Assessing Costs to Cost Objects-Cost
Classifications for Decision Making.
4. Joint Products and By-Products: Joint Products and By-Products-Comparison with Scrap-
Common Costs and Join Costs-Why to allocate Join Costs?-Split-Off Point and Separable
Costs-Irrelevant of Join Costs for Decision Making-Assignment of Cost to Join Products-
Accounting for By-Products-Assigning Inventory value to By-products Produced-Income from
By-Products sold-Journal entries for By-Products.
5. Process Costing:- Comparison of Job-Order and Process Costing, a Perspective of Process Cost
Flows, Equivalent Units of Production, Production Report-Weighted-Average Method,
Operation Costing.
6. Job, Contract, and Batch Costing: Accounting for incomplete contracts, cost-plus contract, and
escalation clauses in contract accounting- IAS-II.
7. Cost Control and Reduction Techniques: Meaning, methods, differences, usefulness and
practices in the industrial enterprises in Bangladesh.
Books Recommended:
1. Matz Usry- Cost Accounting: Planning and Control.
2. Charles T. Horngreen: Cost Accounting-A-Managerial Emphasis.
3. B. Banarjee: Principles and Practices of Cost Accounting.
4. Basu and Das: Theory and Practice of Cost Accounting.
ACCT 3203: Public Finance and Taxation
Course Objectives:
The objectives of the course are to introduce the students with the idea of public finance in general
and then acquaint the learners with the aspects of Income Tax in detail. The course will also deal with
important aspects of value added tax and custom duty.
Course Contents:
1. (i) Public Finance: Definition – Difference between Public Finance & Private Finance –
Public Finance & Economic Systems.
(ii) Public Receipts: Capital Receipts – Tax Revenue & Non-Tax Revenue.
(iii) Tax Burden: The Expediency Approach – The Social Political Approach – The Benefit –
Receiver Theory – Cost of Service Approach – The Ability to pay Approach – Usefulness of the
concept.
(iv) Public Expenditure: Theories – Kinds – Cannon – Effect – The Public Budget – The balanced
budget – Compensatory Fiscal Policy.
2. Income Tax System in Bangladesh
3. Basis of Income Tax
4. Income Tax Authority
5. Income and its Classification
6. Individual Assessment & Assessment of Non-residents.
7. Treatment of Depreciation and Business loss – Set off and carry forward of losses.
8. Tax Planning: Methods for individual and business enterprises.
9. Value-Added Tax: Definition – Reason for and against – Computation of VAT – Goods &
Services Subject to VAT – Exemptions – Books to be maintained – VAT Authorities.
10. Gift-Tax: Definition – Exemptions – Assessment – Authorities – Assessment
11. The Customs Act. 1969: Exponentiation & Restriction on import & Exportation - Exemptions
– Drawbacks – Clearance of Goods for home consumption – Prevention of smuggling –
offences & penalties.
Basic Texts:
1. M.M. Mahmud & others – Income Tax
2. Shil, N.C., Masud, M.Z., and Alam, M.F. – Bangladesh Income Tax: Theory and Practice
(Income Tax, Vat, Gift Tax, Customs)
3. H.L. Bhattia, Public Finance, Vikas Pablishing House PA Ltd.
Reference Books:
1. Acts relevant to Income Tax, VAT, Gift-Tax and Customs Act.
2. Publications and Orders, Notifications & SROs Issued by N/B.
3. Economic Survey issued by the Ministry of Finance.

4. Musgrave & Musgrave - Public Finance.
ACCT 3204: Management Science (2 Credit)
Course Overview:
The objective of this course is to provide an understanding of analytical, experimental and quantitative
approaches to solution of business problems. Emphasis is also put on the study of scientific techniques
and logical approaches for decision-making in business, industry and government. This course
simplifies the complexity of today’s managerial decisions. It applies techniques of Operations Research
in diverse business and economic fields. This course focuses on evaluation of situations involving
uncertainty and effectiveness of decision making process.
Course Contents:
1. Introduction to Management Science: Characteristics and Process-The Scientific Approach-

The Systems Point of View–An Interdisciplinary Approach-Definition and Classification of the
Problem-Modeling (Formulation)-Solving the Model-Model Validation and Sensitivity Analysis-
Implementation.
2. Linear Programming: Foundations- The Nature of Linear Programming Problems-

Formulation- General Formulation and Terminology-The Graphical Method of Solution-
Utilization of the Resources- Slack and Surplus Variables-The Simplex Method- Special Situations
in the Simplex Method-Applications of Linear Programming.
3. Mathematical Programming: Duality-Primal and Dual Program-Characteristic of Primal, Dual

Problem-Dual-Simplex Method- Complementary Slackness Condition.
4. Decision Theory: Decision Analysis-Classification of Decision Situation-Decision under

Certainty, Uncertainty and Risk-Value of Perfect Information- Decision Table-Decision Tree
Analysis- Replacement Decisions.
5. Distribution Models: The Transportation Problem: Characteristics and Assumptions-The

Transportation Method: Applications-The Assignment Problem-Degeneracy.
6. Utility and Game Theory: Utility Theory-Multiple Goals-Game Theory: Concept, Formulas,
Assumption and Classification-Pure and Mixed Strategy in two Persons - Zero Sum Game-Non
Zero Sum Game- Graphical Solution.
7. Dynamic Programming: The Nature of Dynamic Programming-Terminology and Structure-

Allocation Processes-Mathematical Presentation and Optimization Techniques.
8. Markov Analysis: Markov Systems-State Probabilities, Steady State (Equilibrium)-Managerial

Applications-Absorbing States.
9. Queuing Theory.
10. Job Assignment Problem.
Books Recommended:
1. Efraim Turban and Jack R. Meredith, Fundamentals of Management Science, (Latest

edition), Business Publications, Inc. Texas, USA.
2. William J. Stevenson, Introduction to Management Science, (Latest edition)
3. Anderson, D.R., Sweeney, D.J, and Williams, T. A, An Introduction to Management
Science. (Latest edition), West Publishing Company.
4. Guisseppi A. Forgionne, Quantitative Decision Making, (Latest edition),
5. Hesse, R., Management Spreadsheet Modeling and Analysis. (Latest edition), Boston:
Mcgraw-Hill.
ACCT 3205: Management Science (Practical Work)
Content:
1. Linear programming
2. Decision theory and models
3. Game theory
4. Markov analysis
Software/Package:
.
Text Book:
1. Introduction to Management Science, Bernard W. Taylor III, Latest edition
2. Fundamentals of Management Science, Efraim Turban and Jack R. Meredith, Latest edition
3. Introduction to Management Science, Willam J. Stevenson, Latest edition
ACCT 3206: Financial Reporting and Professional Issues
The objective of this course is to provide with a framework for analyzing a firm’s past performance to
provide information that is useful for estimating its future performance. The course integrates key
concepts from accounting, finance and business strategy and applies them to financial decision-
making. The course focuses on teaching students to interpret numbers in the financial statements.
Course Contents:
Financial Reporting & Professional Issues

Reporting Framework: IASB Framework- Regulatory Framework- Convergence Process-Small and Medium
Sized Entities- Fair Presentation, Ethical and Professional Issues: Problems and challenges.
Presentation of Financial Statement (IAS 1): Purpose of financial statements- Components of

financial statements- Overall considerations in the presentation of financial statements- The purpose
of a statement of financial position- Statement of Financial position classifications- Information
required to be presented in the statement of financial position or in the notes- The purpose of a
statement of comprehensive Income- Information required to be presented in the statement of
Comprehensive Income- The purpose of a Statement of changes in Equity;
Events after the Reporting period (IAS 10): Adjusting Events after the reporting period- Non-adjusting events
after the reporting period; Operating Segments (IFRS 8): Objectives of Financial Reporting by Segments-
Identifying Segments- Reportable segments.
Interim Financial Reporting (IAS 34): Contents and Form- Reporting periods- Recognition and
measurement, Related Party disclosures (IAS24)- Related Parties- Substance over Form- related Party
Transactions- Disclosures.
Revenues from Contracts with Customers ( IFRS 15): Measurement- Recognition of the sale of goods-
Recognition of the rendering of the services- Recognition of revenue generated on Entity assets-
Customer loyalty program-Revenue recognition issues in various industries in practice; Contract
Revenue and contract Cost- Recognition of contract revenue and cost.
Employee benefits (IAS 19); Share base Payments (IFRS 2); Accounting and Reporting by Retirement
benefit plans (IAS 26).
Financial Instrument: Presentation (IAS 32) - Presentation Liabilities and equity- Compound Financial
instruments; Recognition of Measurement of Financial Instruments (IAS 39/IFRS 9)- Types of Financial
Instruments-Hedge accounting; Disclosure of Financial Instruments (IFRS 7).
IFRS-1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 16, 17and 18.
IAS-2, 7,8,12, 16, 17, 19, 23, 24, 32, 33, 36, 37 and 38
Books Recommended:
1. International Accounting : International Financial Reporting
Standard Board (IASB) Standards
2. Epstein and Jermakowicz : Interpretation and Application of International Financial Reporting
Standards
3. ICAEW : Financial Reporting
4. ACCA : Corporate Reporting, Complete Text
5. ICAB Publications : Financial Reporting Materials
ACCT-426 (vi) Viva-Voce
BBA (Program) Fourth Year First Semester
ACCT 4101: Project Appraisal and Management
Course Overview:
The course deals with project identification, preparation, Appraisal, management of implementation
and post project evaluation. This course provides an overview of the field of Project Management as
applied to technology intensive, product development projects using a system orientation. This course
focuses on the basic of Project Management success, the basic process model, applications of Project
Management and certain techniques and key factors for project success in a high risk, high technology
environment. Students will enable to successfully manage a project in the business environment and
will have the understanding and be able to integrate both the customer and the quality tools into
Project Management.
Course Contents:
1. Introduction: Definition of Project-Types of Project-Project Life Cycle-Project Product Life

Cycle- Identification of Projects and Investment Opportunities -Aspects of Project Appraisal-
Project Manager-Definition of Project Management-Importance of Project Management-
Project management Vs. Operations Management- Environmental Forces and Project
Management-Difficulties in Managing Projects.
2. Feasibility Study/ Project Appraisal:
3. Market and Demand Analysis: Situational Analysis and Specification of Objectives-Collection of

Secondary Information-Conduct of market Survey-Characterization of the Market-Demand
Forecasting-Uncertainty of Demand Forecasting-Market Planning- Ecological Analysis.
4. Technical Analysis: Manufacturing Process/Technology-Technical Arrangements-Material

Inputs and Utilities-Product Mix-Plant Capacity-Location and Site-Machineries and
Equipment-Structures and Civil Works-Environmental Aspects-Project Charts and Layout-
Schedule of Project Implementation.
5. Financial Analysis: Cost of Projects-Means of Financing/Financing of Projects- Estimates of

Sales and Production-Cost of Production-Working Capital Requirement and Its Financing-
Profitability Projections-Projected Cash Flow Statement-Projected Balance Sheet-Multi Year

Projections-Other Basic Financial Management Techniques: The Time Value of Money-The
Cost of Capital-Break Even Analysis-Simulation Analysis-Decision Tree Analysis.
6. Social Cost Benefit Analysis and Multiple Projects and Constraints: Rationale for SCBA-UNIDO
Approach of SCBA-Net Benefit in terms of Economic (efficiency) Prices-SCBA by Financial
Institutions-SCBA of a Project in Bangladesh-Guidelines for Project Evaluation-Multiple
Projects and Constraints.
7. Project Management Forms: Forms of Project Organization-Project Planning and Control-

Human Aspects of Project Management-Prerequisites for Successful Project Implementation.
8. Network Techniques for Project Management: Development of Project Network-Time

Estimation-Determination of Capital Path-Scheduling When resources are Limited-
Introduction to PERT and CPM-Formulation: The Basic Inputs to PERT/CPM, Solving PERT and
CPM, Event Analysis-Estimate of Activity Time in PERT-Finding the Probabilities of
Completion in PERT (Risk Analysis)-The CPM: Cost-Time Relationships.
9. Managing Projects in Bangladesh: Bangladesh as a Project management Environment-

Problems of Project Management in Bangladesh-Management of development Projects in
Bangladesh-Development Projects Implementation in Bangladesh.
Books Recommended:
1. Prasanna Chandra, Projects: Planning, Analysis, and Implementation, (6/e), Tata McGraw-Hill
Publishing Company, New Delhi.
2. Skylark Chadha, Managing Projects in Bangladesh: A Scenario Analysis of Institutional
Environment for Development Projects (Latest edition), University Press Limited, Dhaka.
3. Cliffoerd F. Gray, Erik W. Larson, Project Management: The Management Process, (Latest
edition), Tata McGraw-Hill Publishing Company, New Delhi.
4. James Cadle and Donald Yeates, ‘Project Management for Information Systems, (4/e),
Publisher: Prentice Hall
5. David L. Olson, Introduction to Information Systems Project Management, (Latest edition),
McGraw Hill
6. David L. Cleland, Lewis R. Ireland, Project Management: Strategic Design and Implementation,
(Latest edition), McGraw Hill
7. Avraham Shtub, Jonathan F. Bard, Shlomo Globerson, Project Management: Processes,
Methodologies, and Economics, (Latest edition), Prentice Hall.
8. UN: Manual for the Preparation of Industrial Feasibility Studies.
9. UN: Guidelines for Project Evaluation
ACCT 4102: Management Accounting
Course Overview:
Management Accounting is an essential toolthat enhances a manager's ability to make effective

economic decisions.The course objective is to give students a good understanding about the concepts
and techniques of management accounting. These issues will be explained against the background of
a first changing global market.
Course Contents:
1. Introduction: Definition, Nature, Objective, and Function of Management Accounting-

Importance and Scope of Management Accounting-Qualities Needed of the
Management Account-Framework and Convention of Cost Accounting-Tool &
Techniques of Management Accounting-Code of Conduct for Management Accounts.
2. Cost-Volume-Profit Relationships: The Basics of Cost-Volume-Profit (CPV) Analysis,

Break-Even Analysis, Computations of Break-even Points, CPV Considerations in
Choosing a Cost Structure, The Concept of Sales Mix, Assumptions and Uses of Cost-
Volume-Profit Analysis.
3. Relevant Costs for Decision Making: Cost Concepts for Decision Making –Adding and
Dropping Product Lines and Other Segments- Make or Buy Decision Opportunity Cost-
Special Orders Utilization of a constrained Resource Joint Product Cost and the
Contribution Approach-Activity Based Costing vs. Relevant costs, Balanced Scorecord.
4. Fund Flow Analysis: Meaning of Fund Meaning of Flow of Fund Significance of Fund
Flow Analysis Sources of Fund Use of Fund-Statement of Changes in Working Capital-
Practical Problems and Their Solutions .
5. Preparation of Budgets:- Preparation of Different Types of Budgets – Cash Budget –

Sales Budget Purchase Budget – Production Budget Master Budget – Advantages of
Budgeting- Uses of Budget by Management – Budgetary Control Reports- Features of a
Good Budgetary Control Report for Effective Management.
6. Flexible Budgeting: The Flexible Budget- Capacity and Volume Analysis of Cost Behavior-
Determining the Fixed and Variable Elements of Semi Variable Expenses Preparing a
Flexible Budget- Flexible Budgeting Through Electronic Data Processing and Step Chart –
Flexible Budget for a Service Department- Flexible Marketing and Administrative
Budgets.
7. Measurement and Application of Variances for Management: Introduction Controllable

and Uncontrollable Variances Analysis of Variances.
8. Variable Costing-A tool for Management.
Books Recommended:
1. Ray H. Garrison , Eric W. Noreen and Peter C. Brewer, Managerial Accounting (11/e), McGraw-
Hill
2. Horngren, Dtar, Cost Accounting: A Managerial Emphasis, (11/e), Foster Pearson Education.
3. Matz and Usry, Cost Accounting, (Latest edition).
4. Prasad, N. K. Principles and Practice of Cost Accounting, (Latest edition), Book Syndicate
Private Ltd.
5. Ronald W. Hilton, Managerial Accounting: Creating Value in a Dynamic Business Environment
(Latest Edition), McGraw-Hill Publication
ACCT 4103: Research Methodology (2 credit)
Course Overview:
This course introduces students with the basic elements and process of research. This course sensitizes
the students regarding the need of research in business and social life. The course focuses on the
different tools of research, development of a research proposal, survey methods. In this course, the
students will learn to identify a research topic, to formulate research questions, to undertake review of
literature, to collect and analyze relevant data obtained from primary and secondary sources and to
develop adequate skills to prepare research report.
Course Contents:
1. Introduction to Research Methodology: Meaning of Research-Objectives of Research-

Types of Research-Research Approaches/Theories of Research-Significance of Research-
Research and Scientific Method-The Research Process-Criteria of Good Research-The
Role of Business Research-Ethical issues in Business Research.
2. Beginning Stages of the Research Process: Identification of Research Problem and

Formulation of Research Design-How to Write Research Proposal-How to Conduct
Literature Review: Secondary Data Analysis.
3. Research Methods for Collecting Primary Data: Survey Research-Questionnaire

Method-Basic Methods of Communication with Respondents-Observation Methods-
Experimental Research.
4. Measurement Concepts: Measurement and Scaling Concepts-Attitude Measurement:

Method of Summated Ratings: The Likert Scale-Questionnaire Design.
5. Sampling and Fieldwork: Some Important Definitions-Sampling Design- Sampling

Techniques-Sampling Theory-Concept of Standard Error-Estimation-Determination of
Sample Size: A Review of Statistical Theory-Fieldwork.
6. Data Processing and Data Analysis: Editing and Coding:-Beginning to Transform Raw
Data into Information-Tools of Basic Descriptive Statistics-Bivariate Analysis:-Measures
of Association-Testing of Hypotheses-I (Parametric or Standard Tests of Hypotheses)-Chi-
square Test- Analysis of Variance and Covariance-Testing of Hypotheses-II
(Nonparametric or Distribution-free Tests)-Multivariate Analysis Techniques- Qualitative
Method in Data Collection and Analysis- Data Analysis Using SPSS and Other Software .
7. Data Interpretation and Report Writing: Meaning of Interpretation-Importance of

Interpretation–Techniques of Interpretation-Precaution in of Interpretation-Significance
of Report Writing-Different Steps in Writing Report-Layout of the Research Report-Types
of Reports-Mechanics of Writing a Research Report- Precautions for Writing Research
Reports-The Oral Presentation-The Research Follow-Up.
Books Recommended:
1. Islam, M. Nurul an Introduction to Research Methods (2/e), Mullick & Brothers, Dhaka New
Market.
2. William G. Zikmund, Business Research Methods (8/e), Thomson, Southwestern
3. C. R. Kothari, Research Methodology: Methods & Techniques, (Latest edition), New Age
International (P) Limited, Publishers.
4. Kenneth S. Bordens, Bruce B. Abbott, Research and Design Methods: A Process Approach
(6/e), Tata McGraw-Hill Publishing Company Ltd.
ACCT 4104: Research Methodology (Practical Work)
Content:
1. Managing data (Primary)
2. Managing data (Secondary)
3. Data Processing and Analysis
4. Interpreting the analysis
Software/Package:
.
Text Book:
1. Research Methods for Business: A Skill-Building Approach, Uma Sekaran and Roger Bougie,
Latest edition
2. Research Methods for Business Students, Mark Saunders, Philip Lewis, Adrian Thornhill,
Latest edition
3. Marketing Research: An Applied Orientation, Naresh K. Malhotra, Latest edition
ACCT 4105: Advanced Financial Accounting-ii
Course Overview
This course covers advanced financial reporting issues and accounting methods for company
accounting. It introduces different types of inter-entity relationships and related accounting issues and
accounting treatments. Students will learn how to prepare, read, analyze and evaluate the
consolidated financial statements based on the guidelines provided under the relevant Accounting
Standards.
Course Contents:
Company Accounts Consolidation/ Business Combination (IFRS-3): Amalgamation and Absorption of

Company Accounts (Merger and Acquisition), Reorganization and Reconstruction of Companies.
Consolidated Financial Statements/Group Financial Statements (IAS-27): Preparation of
Consolidated statement Financial Position, Consolidated statement of Comprehensive income,
Consolidated Statement of Changes in Stockholders’ Equity and Consolidated Cash Flow Statement.
Lease Accounting (IFRS-16): Operating Lease, Capital Lease, Accounting by Lessees and Lessors, Sales
and Leaseback.
Tax Accounting (IAS-12): Taxable and Deductible Temporary Differences, Permanent Differences,
Deferred Tax Assets, Deferred Tax Liability and VAT Accounting.
Disclosure of Interests in other Entities (IFRS -12): Interest in Subsidiaries, interest in Unconsolidated
Subsidiaries, Interest in Joint Arrangements and Associates, Interest in Unconsolidated Structured
Entities.
Books Recommended:
Latest Edition
ACCT 4106: Contemporary Issues in Accounting Research (2 credit)
Course Overview:
The course focuses on current, up-to-date issues that impact on contemporary practices within
accounting and practice. Students will have the opportunity to critically evaluate contemporary
issues. Demonstrate an understanding of the role of the practicing accountant and their professional
societies in the development of accounting principles as well as to demonstrate an understanding of
dominant approaches in accounting research. Appraise the theoretical validity and practical feasibility
of proposed solutions for the reform of accounting principles. Apply the main features of accounting
reforms. By the end of the module students will be able to express qualified opinions on many
contemporary issues, in addition to evaluating the implications further academic research and
industry practice. Specific topics will reflect contemporary issues, but are likely to include:
Financial Economics, Behavioral Accounting, Public Policy, Corporate Governance, Forensic

Accounting, Environmental Accounting & Sustainability Reporting, Financial Disclosers etc., but not
limited to the subjects.
ACCT 4107: Contemporary Issues in Accounting Research (1 Credit Practical Work)
Content:
SPSS, E-views, STATA, R, Stochastic Frontier, Math lab etc.
References:
Journal Articles of Sage, Emerald, Scopus, Taylor& Francis, Elsevier and recommended articles by the
course Instructor.
ACCT-4108: Industrial Visit and Report Presentation (3 credit Practical)
At the end of the semester the department will arrange a tour for the students to an (or more)
organization(s). The students will collect data and present a written report as well as a formal
presentation based on their learning from the tour. The report will also reflect the students’ depth of
knowledge regarding the concern subject
ACCT-4206 (vii) Viva-Voce
Fourth Year Second Semester (8th Semester)
ACCT 4201: International Financial Management
Course Overview
The course explores the complexities of corporate financial management in an international setting,
where companies are subject to various risks including exchange rate, political and financing. The
course emphasizes the practical implications of finance theory and its application in international
financial management.
Course Contents:
1. International Financial Management: An Overview- Objectives of the MNCs- Motivation for

International Business- Growth in the international business.
2. International Flow of Funds: International financial market- Balance of payments- Factors
affecting Balance of Payments.
3. Foreign Exchange Markets: Need- Forward Contract- Exchange rate equilibrium- Factors.
4. Currency future and option markets: Currency future contracts vs. forward contracts-
Currency call options- Put options- Efficiency of currency future and option markets.
5. Exchange rate behavior: Systems- Government intervention- Rate adjustment- Government
policy.
6. International Arbitrage and Interest Rate Parity: Characteristics- Correlation between
inflation, interest rates and exchange rates.
7. Measuring exposure to exchange rate fluctuation: Transaction exposure- Economic
exposure- Translation exposure.
8. Financing of international trade: Instruments used in international trade.
9. Direct foreign investment: Policy and impact- World trade organization- International Trade
Agreements.
Books Recommended:
1. Madura, J: International Financial Management

2. Eiteman/ Stonehill: Multinational Business Finance
ACCT- 4202: Accounting & Managerial Control
Course Objectives:
This particular course has been designed to fulfill three main objectives:
➢ To give an idea about the management control system of an organization;
➢ To identify the different information need in the management control system; and
➢ To explain the impact of information on human behavior in an organization.
1. Management Control Systems

Definition of Management Control; Objectives of Management Control; Boundaries of
Management Control; Design of Management Control Systems: Informal Systems and Formal
Systems; Strategy: Definition and Types; Management Control Systems for Different Level
Strategy; Goal Congruence: Factors Influencing Goal congruence.
2. Accounting Control Systems
Organizations and Accounting; Open and Closed Systems; Feedback and Feed-forward
Control; Organizational Theory and Structure; Organizational Goals; Behavioral Consideration
and Motivation; Agency Theory; Organizational Culture.
3. Managerial Accounting and Organizational Control
Managerial Accounting: Differing views; Multi-dimensional Scope of Management
Accounting: The Accounting Dimension, The decisional Dimension, The Behavioral
Dimension, The Strategic Dimension, The Organizational Dimension; The Concept of
Organizational Control; Stages and Types of Control; Sources and Causes for Control;
Reciprocity and Reaction to Control.
4. Budgeting and Budgetary Control
Strategic Planning; Budgetary Planning; The Budget Preparation Process; Participation and
Negotiation in Budget Preparation; Ethical, Behavioral and Implementation Issues in
Budgeting; Modern Budgeting Approaches; Budgeting in a Socio-Political Context.
5. Accounting Under Standard Costing System
Development of a Standard Cost System; Considerations in Establishing Standards;
Disposition of Variances; Accounting for Variances: Single vs Partial Plan; Standard Cost in the
New Manufacturing Environment; Criticisms of Standard Costing System.
6. Variance Investigation
Causes of Variance; Reasons Behind Investigation of Variance; Methods of Variance
Investigation; Control Techniques; Possible Action Upon Identification of Variance.
7. Profitability Analysis
Analysis of Profit-related Variances; Contribution Margin Variance, Market Share and Size
Variances; Profitability of Segments; Short-term Profitability and Long-term Profitability.
8. Behavioral Accounting
Definition; Foundations of Behavioral Accounting; Behavioral Management Accounting;

Behavioral Aspects of Responsibility Accounting; Behavioral Aspects of Profit Planning and
Budgeting; Behavioral Aspects of Performance Evaluation.
9. Case Studies on Managerial Control Issues
Recommended Texts:
1. Anthony, R. N. and Govindarajan, V. Management Control Systems. New Delhi, Tata-
McGraw-Hill Company Limited.
2. Richard M. S. Wilson and Wai Fong Chua. Managerial Accounting—method and meaning.
New York: Chapman & Hall.
Reference Books:
1. Kenneth J. Euske. Management Control: Planning, Control, Measurement and Evaluation. CA:
California. Addison-Wesley Publishing Company.
2. Gary Siegel and H.R Marconi. Behavioural Accounting. OH: Cincinnati. South-Western
Publishing Co.
3. Gillespie, C. Standard and Direct Costing. New Delhi. Prentice Hall of India Private Limited.
4. Behavioural Management Accounting by Ahmed Riahi—Belkaoui.
5. Accounting for Managers by Paul M. Collier.
6. Advanced Management Accounting by Maurice L. Hirsch.
Journals:
1. Behavioural Research in Accounting (AAA).
2. Accounting, Organization and Society (LSE).
3. Accounting Horizon (AAA).-
ACCT- 4203: Strategic Management
Course Overview:
Strategic Management is a case-based course that focuses on analyzing and responding to complex
organizational situations from a general manager’s perspective. The objective of this course is to
provide an understanding of issues that relate to the process of strategy formation in organizations,
the implementation of strategy, strategic change/transformation and turn-around processes, the
improvement of an organization’s strategic competences at various levels inside the organization and
on characteristics of organizations that manage to be successful and survive over long periods of time.
The course aims to create new knowledge and insight into the importance of strategic alignment and
transformation. It will also enable students to apply knowledge about strategic concepts, tools, and
strategy processes in discussions on real life cases. Thus, Formulation Good Strategy and Making
Strategy Work are two sides of the same coin, which stands for Effective Strategic Management.
Course Contents:
1. Introduction: Meaning of Strategy and Strategic Management-Strategic Planning-Relationship

between a Company’s Strategy and Its Business Model-Importance of Crafting and Executing
Strategy-Components /Steps of Managerial Process of Crafting and Executing Strategy.
2. Evaluating a Company’s External Environment: The Strategically Relevant Components of a

Company’s External Environment-Five-Forces Model of Competition-Factors affecting
Competition from Substitute Products- Factors affecting the Bargaining Power of Suppliers-
Factors affecting the Bargaining Power of Buyers.
3. Evaluating a Company’s Resources and Competitive Position: Identifying the Components of a

Single-Business Company’s Strategy-Identifying Company Resource Strengths and Competitive
Capabilities-Identifying Company Resource Weaknesses and Competitive Deficiencies- Identifying
a Company’s Market Opportunities- Identifying the External Threats to a Company’s Future
Profitability-Understanding of Company’s Value Chain.
4. The Five Generic Competitive Strategies: Low-Cost Provider Strategy-Broad Differentiation

Strategy-Focused Differentiation Strategy-Focused Low-Cost Strategy- Best-Cost Provider
Strategy.
5. Supplementing the Chosen Competitive Strategy: Collaborative Strategies:-Alliances and

partnerships-Merger and Acquisition Strategies-Vertical Integration Strategies- Outsourcing
Strategies-Offensive Strategies- Defensive Strategies-Website Strategies.
6. Tailoring Strategy to Fit Specific Industry and Company Situations: Strategies for Competing in
Emerging Industries- Strategies for Competing in Rapidly Growing Markets- Strategies for
Competing in Maturing Industries- Strategies for Competing in Stagnant or Declining Industries-
Strategies for Competing in Turbulent, High-Velocity Markets- Strategies for Competing in
Fragmented Industries- Strategies for Sustaining Rapid Company Growth- Strategies for Industry
Leaders- Strategies for Weak and Crisis-Ridden Businesses-10 Commandments for Crafting
Successful Business Strategies.
7. Diversification:- Strategies for Managing a Group of Businesses: Meaning of Diversification-

Strategies for Entering New Businesses-Combination of Related and Unrelated Diversification
Strategies-Evaluating the Strategy of Diversified Company.
8. Executing/Implementing the Strategy: Building an Organization Capable of Good Strategy

Execution- Managing the Internal Operations to Promote Better Strategy Execution- Corporate
Culture and Leadership- Keys to Effective Strategy Execution.
9. Cases in Strategic Management: Cases in Crafting Strategy in Single-Business Companies- Cases

in Crafting Strategy in Diversified Companies- Cases in Executing Strategy and Strategic
Leadership - Cases in Strategy, Ethics and Social Responsibility.
Books Recommended:
1. Thompson, Arthur A. and Strickland III A. J. & Gamble John E. , Crafting and
Executing Strategy, (16/e), McGraw Hill Irwin
2. Hill, Charles W.L and Jones Gareth R., Strategic Management: An Integrated
Approach, (7/e), Houghton Miffin Company.
3. Fred R. David, Strategic Management: Concepts and Cases, (10/e), Pearson Prentice
Hall,
4. Gregory G. Das & G. T. Lumpkin, Strategic Management: Creating Competitive
Advantages, (Latest edition), McGraw Hill Irwin.
5. Michael A. Hitt, R. Dune Ireland & Robert E. Hoskisson, Strategic Management:
Competitiveness and Globalization (6/e), Thomson, Southwestern.
ACCT-4204: Business Analysis and Valuation

Course Overview:
This course examines the: sources of information available to analysts; traditional ratio analysis;
application of techniques of financial analysis to equity valuation; credit assessment; and price
regulation. Also looked at are: calculations of key indicators of financial performance; issues arising
from international differences in accounting standards and practices; and strategies for managing the
financial analysis function.
1. Framework: A Framework for Business Analysis and Valuation using Financial statements
2. Strategic Analysis: Overview of Analysis Tools-Integrating the use of Analysis Tools in a
Complex Scenario.
3. Business Analysis and Valuation Tools: Strategy Analysis; Overview of Accounting
Analysis; Implementation of Accounting Analysis; Financial Analysis; Prospective Analysis -
Forecasting; Prospective Analysis -Valuation Theory and Concepts; Prospective Analysis -
Valuation Implementation.
4. Business Analysis and Valuation Applications: Equity Security Analysis; Credit Analysis
and Distress Prediction; Mergers and Acquisitions; Corporate Finance Policies;
Communication and Governance.
5. Case Studies
Books Recommended:
1. The Institute of Chartered Accountant in England and Wales: business Analysis: Study
Manual
2. Palepu, Healy, Bernard: Business Analysis &Valuation
ACCT-4205: Auditing and Assurance Services
Course Overview:
This is an introduction to auditing practice considering international standards on auditing. This course
is designed on Bangladesh Standards on Auditing (BSA) and Bangladesh Auditing Practice Statements
(BAPS). The purpose of the course is to integrate the most important concepts of auditing as well as
certain practical aspects in a logical manner to assists students in understating audit decision making
and evidence accumulation. The course will also help students to list the causes of information risk and
explain how this risk will be reduced.
Course Contents:
1. An Overview of Auditing: Nature of Auditing, Distinction between Auditing and Accounting,
Types of Audit, Types of Auditor, Auditing and Investigation, Qualities of an Auditor ,
Economics of Auditing, Scope of audit, Audit objectives, Activities of CPA Firms, Generally
Accepted Auditing Standards, Quality control, Elements of quality control.
2. Audit Planning and Documentation: Planning, Preplan the Audit, Obtain Background
Information, Obtain Information about Client’s Legal Obligations, Working papers, Purposes of
working papers.
3. Materiality and Risk: Materiality, Set primary judgment about materiality, Estimate error, Risk,
Desired audit risk, Inherent risk, Control risk, Detection risk.
4. Internal Control and Control Risk: Client concerns, Auditor concerns, Components of internal
control: The control environment, Risk assessment, Control activities, Information and
communication, Monitoring, Procedures to obtain an understanding of internal control.
5. Audit Evidence: Nature of evidence, Audit evidence decisions, Persuasiveness of evidence,

Types of audit evidence, Cost of types evidence, Analytical procedure, Types of analytical
procedures.
6. Audit Responsibility and Objectives: Management responsibilities, Auditor’s responsibilities,

Assessing risk of fraud, Risk factor for financial reporting, Risk factor for misappropriation of
assets, Auditor’s responsibilities for discovering illegal acts, Management assertion,
Transaction-Related audit objectives, Balance-Related audit objectives, General balance-
related audit objectives, Specific balance-related audit objectives, How audit objectives are
met, Four phases of an audit.
7. Audit Reports: Standard Unqualified Audit Report, Parts standard unqualified audit report,
Unqualified Audit Report with explanatory Paragraph or Modified wording, Conditions
Requiring Departure, Audit Report Other than Unqualified, Materiality.
8. Professional Ethics: Need for Ethics, Parts of the Code, Independence, Integrity and Objectivity,
Competence and Technical Standards, Responsibility to Clients-Confidentiality, Responsibility
to Clients-Contingent Fees, Responsibility to Colleagues.
9. Legal Liabilities: Changed Legal Environment, Distinction Between Business Failure, Audit
Failure and Audit Risk, Legal Concept Affecting Liability, Definitions, liability to Clients, Liability
to third Parties Under Common Law, Responsibilities for Confidentiality, The profession
response to legal liability, Protecting individual from legal liability.
10. Information Technology and System Audi : Meaning, Overview, Procedures, Reporting.
Books Recommended:
1. Alvin A. Arens, James L. Loebbecke, Auditing -An Integrated Approach, (Latest

Edition)
2. Ron Weber, Auditing (Latest Edition)
3. The Institute of Chartered Accountants of Bangladesh, Bangladesh Standards on
Auditing (BSA) and Bangladesh Auditing Practice Statements (BAPS), 2006
4. Tandon, B.N. A Handbook of Practical Auditing (13/e) S. Chand and Company ltd. New
Delhi, 2005.
5. Robertson and Smieliauskas, Auditing, an International Approach,
6. Khawaja Amjad Syed, Auditing Principles and Procedures, (Latest edition),
7. B K Basu, An Insight into Auditing, (Latest edition).
ACCT 4206: (viii) Viva Voce

ACCT 4209: Internship

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Department of Accounting, MBSTU

MAWLANA BHASHANI SCIENCE

Semester-wise Course Structure:

1st year 1st semester

1st year 2nd semester

Syllabus-BBA Program 2

2nd year 1st semester

Total 16.75 15.75

2nd year 2nd semester

ACCT -2207 Information Technology in Business ( Practical Work ) 2 1

Total 17.75 15.75

3rd year 1st semester

ACCT-4206(v) Viva- Voce 0.75 0.75

Total 16.75 15.75

3rd year 2nd semester

Syllabus-BBA Program 4

ACCT – 3203 Public Finance and Taxation 3 3

Total 16.75 15.75

4th year 1st semester

Sub Total 4.75 2.75

Total 18.75 18.75

4th year 2nd semester

Syllabus-BBA Program 6

ACCT First Year First Semester

ACCT 1101: Introduction to Business

Chapter 01: Introduction

Association (BGMEA), Bangladesh Knitwear Manufacturers & Exporters Association (BKMEA),

ACCT 1102: Principles of Accounting

Syllabus-BBA Program 8

1. Introduction to Financial Accounting: Background of Accounting Development: Definition-

ACCT 1103: Business Mathematics-l

1. Introduction to Business Mathematics: Importance, Scopes, Objectives and Limitations of

Combinations, Combinations of things not all different. Applications of permutations and

ACCT 1104: Micro Economics

3. H.L.Ahuja, Microeconomics-Theory and practice (Current edition)

ACCT 1105: Business Communication

Definition and significance of communication, System and communication: System components

Various perspectives of communication: Forms and uses of internal communication: upward,

Written communication: Techniques of written communication, planning of writing, implementing

Special communication systems: Public speaking, Documentation and Bibliography

ACCT-4206 (i) Viva-Voce

BBA (program) First Year Second Semester

ACCT 1201: Principles of Management

1. Introduction: Definition, functions, Process, Objectives-Importance- principles, Skills, Levels,

2. Theories of Management: Classical, neo-classical and modern theories.

3. Environments of Management: Concept-Types and Components of Environment: Internal &

4. Planning: Definition-Nature-Types-Steps in Planning-Tools and Techniques for Planning.

5. Objectives: Nature-Needs-Characteristics-Management By Objectives (MBO): Concept, Process,

6. Decision Making Process: Importance-Limitations-Process of Decision Making- Decision Making

7. Organizing: Concept-Departmentation-Span of Control/Supervision-Organization Structure:

8. Leading: Concept-Principles-Human Factors in Managing-Motivation: Concept, Importance,

9. Controlling: Concept-Importance-Types, Qualities of /Requirements for Effective Control

ACCT 1202: Principles of Marketing

The objective of this course is to provide an understanding of fundamental marketing concepts,

1. Introduction: Definition-Marketing Process-Core Concepts of Marketing-Historical

2. Marketing Systems and the Marketing Environment: System Approach to Marketing-External

3. Consumer Markets and Consumer Buyer Behavior: Concept-Model of Consumer Behavior-

4. Business Markets and Business Buyer Behavior: Concept-Characteristics of Business Markets –

5. Customer-Driven Marketing Strategy: Creating Value for Target Customers (Market

6. Developing the Integrated Marketing Mix:

7. Marketing and Society: Marketing Ethics and Social Responsibility-An Overview

ACCT 1203: Fundamentals of Finance

3. Long-term Financing: Definition-Features-Need for Long-term Financing Sources-Major

8. Capital Structure: Optimal Level-MM Theories-Degree of Leverage–Capital Structure and