INTRODUCTION

Khan Bahadur Ahsanullah ® founded Dhaka Ahsania Mission more than halh century back in the
year 1958.
A great sufi saint, philosopher, renowned educationist and social reformer, with the motto of divine
and humanitarian service and founding aim of social and spiritual development of entire human
community. Khan Bahadur Ahsanullah ® (1873-1965) dedicated his long chequered life for
advancement of the backward community in the late nineteenth and early twentieth century. Dhaka
Ahsania Mission has sponsored several educational institutions which are providing quality
education and unique in their respective field of education. These are:
 Ahsanullah University of Science and Technology (AUST)
 Ahsania Institute of Technology and Business (AITB)
 Khan Bahadur Ahsanullah Teachers Training College (KATTC)
 Institute of Technical & Vocational Education & Training (ITVET)
 Vocational Training Institute for Working Children (VTIWC)
 Ahsania Mission College (AMC)

About AIICT
Ahsanullah Institute of Information & Communication Technology (AIICT) was established in 2001
with a view to produce high quality graduates in the field of ICT and Business Administration. The
aim of AIICT is to provide quality service to the society in the field of dissemination of information
technology. AIICT is a non-profit, non-government and non-political institution.

Courses:
 Bachelor of Business Administration (BBA)
 B.Sc. (Hons) in Computer Science and Engineering (CSE)
 B.Sc. (Hons) in Electronics and Communication Engineering (ECE)
 Master of Business Administration (Proposed)

Why AIICT ?
 Own campus with modern facilities
 Free form politics & smoke
 Providing degree in an affordable cost
 Highly qualified faculty members
 Free English Language Course
 Internet access for students
 Adequate number of computers in the laboratory
 Well equipped ECE and CSE laboratory

Scholarship:
 Students achieving GPA 3.5 of more get 50% off in their tuition fees in immediate next
semester.

First Year/First Semester

Course no. Course title Marks Remarks
1101 Introduction to Business 100 3 Credit
1102 Principles of Accounting 100 3 Credit
1103 Introduction to Computer 100 3 Credit
1104 Business Mathematics 100 3 Credit
1105 English 100 3 Credit
 Second Year/Second Semester
Course no. Course title Marks Remarks
1201 Business Communication 100 3 Credit
1202 Intermediate Accounting 100 3 Credit
1203 Principles of Management 100 3 Credit
1204 Micro Economics 100 3 Credit
1205 Business Statistics-I 100 3 Credit
Second Year/Third Semester
Course no. Course title Marks Remarks
2101 Principles of Finance 100 3 Credit
2102 Principles of Marketing 100 3 Credit
2103 Organizational Behaviour 100 3 Credit
2104 Macro Economics 100 3 Credit
2105 Business Statistics-II 100 3 Credit
Second Year/Fourth Semester
Course no. Course title Marks Remarks
2201 Insurance and Risk Management 100 3 Credit
2202 Cost Accounting 100 3 Credit
2203 Computer Programming 100 3 Credit
2204 Commercial Law 100 3 Credit
2205 Banking 100 3 Credit
Third Year/Fifth Semester
Course no. Course title Marks Remarks
3101 Business and Society 100 3 Credit
3102 Auditing 100 3 Credit
3103 Taxation in Bangladesh 100 3 Credit
3104 Industrial Law 100 3 Credit
3105 Bangladesh Studies 100 3 Credit
Third Year/Sixth Semester
Course no. Course title Marks Remarks
3201 Financial Management 100 3 Credit
3202 Entrepreneurship Development 100 3 Credit
3203 International Business 100 3 Credit
3204 Marketing Management 100 3 Credit
3205 Production Management 100 3 Credit
Fourth Year/Seventh Semester
Course no. Course title Marks Remarks
4101 Human Resource Management 100 3 Credit
4102 Management Account 100 3 Credit
4103 Project Management 100 3 Credit
4104 Strategic Management 100 3 Credit
4105 Management Information Systems 100 3 Credit
Fourth Year/Eighth Semester: ACCOUNTING MAJOR
Course no. Course title Marks Remarks
ACC: 4201 Accounting Theory 100 3 Credit
ACC: 4202 Financial Statement Analysis 100 3 Credit
ACC: 4203 Specialized Accounting 100 3 Credit
ACC: 4204 Corporate Reporting and Disclosure100 3 Credit
ACC: 4205 Viva and Project Paper Defense 100 3 Credit
Fourth Year/Eighth Semester: MANAGEMENT MAJOR
Course no. Course title Marks Remarks
MGT: 4201 Management Thought 100 3 Credit
MGT: 4202 Industrial Relations and Conflict 100 3 Credit
Management
MGT: 4203 Comparative Management 100 3 Credit
MGT: 4204 Industrial Psychology 100 3 Credit
MGT: 4205 Viva and Project Paper Defense 100 3 Credit
Fourth Year/Eighth Semester: FINANCE MAJOR
 Course no. Course title Marks Remarks
FIN: 4201 Financial Analysis 100 3 Credit
FIN: 4202 Security Analysis and Portfolio 100 3 Credit
Management
FIN: 4203 Financial Markets and Institutions 100 3 Credit
FIN: 4204 Public Finance 100 3 Credit
FIN: 4205 Viva and Project Paper Defense 100 3 Credit

Fourth Year/Eighth Semester: MARKETING MAJOR

Course no. Course title Marks Remarks
MKT: 4201 Consumer Behaviour 100 3 Credit
MKT: 4202 Marketing Research 100 3 Credit
MKT: 4203 Marketing Promotion 100 3 Credit
MKT: 4204 Brand Management 100 3 Credit
MKT: 4205 Viva and Project Paper Defense 100 3 Credit

Fourth Year/Eigth Semester: INFORMATION SYSTEMS MAJOR

Course no. Course title Marks Remarks
INF: 4201 E-commerce Strategies in Business 100 3 Credit
INF: 4202 Information Systems 100 3 Credit
INF: 4203 Systems Analysis and Design 100 3 Credit
INF: 4204 Programming Techniques for 100 3 Credit
Business
INF: 4205 Viva and Project Paper Defense 100 3 Credit

Features of the Program

1. Medium of the program is English.
2. There are thirty-nine lecture courses each having 3 credit hour weight, including one on
English and one on Bangladesh Studies. English and Bangladesh Studies are compulsory
courses for all students of undergraduate programs of the National University.
3. There is one non-lecture course i.e., Viva and Project Paper Defense that has an equal weight
of a lecture course, to be taken in the eighth semester of BBA program. The students are
allowed 3 months, after their final examination, to complete and submit their project paper.
4. The eighth semester will determine the major or specialization of a BBA student where he/she
will have four options, out of which he/she must select one.

Each course (except Viva and Project Paper Defense) requiring class lectures will be completed with
a minimum class lecture of 45 per semester (3 lectures per week), each semester being of a six month
duration. Each semester will consist of about of about 21 weeks in which 17 weeks will be kept for
class lectures, I week for pro-examination break and weeks for examination. The duration of class
lectures should not be less than 50 minutes. Teacher assigned for a particular course should plan the
lectures accordingly keeping in view the course content to match the available working days
excluding holidays and other off days.

CLASS ATTENDANCE
Every student of BBA Program must attend at least 85% of class lecture to qualify for sitting in the
semester final examinations. Students having less than 85% attendance but more than 60% can be
allowed to sit in examinations as non-collegiate students. Rules applicable for non-collegiate students
will be applied on them.
PROMOTION, AWARD OF DEGREE, IMPROVEMENT AND DROP-OUT
Result of a BBA student will be determined on the basis of Grade Point in a 4-point scale along with
Letter Grade. However, to determind the Letter Grade/Grade Point the following range of marks will
be considered:
Deter from 2007-2008
Marks range Grade point Letter grade Marks range Grade point Letter grade
80% or above 4.00 A+ 55% to 59% 2.75 B-
75% to 79% 3.75 A 50% to 54% 2.50 C+
70% to 74% 3.50 A- 45% to 49% 2.25 C
65% to 69% 3.25 B+ 40% to 44% 2.00 D
60% to 64% 3.00 B 00 to 39% 0.00 F

For promotion, results for two semesters in a year tabulated together will be considered for year to
year basis promotion. For getting promotion from one year to the next year, the student must appear
in the final examinations, at least partially, so that he/she earns a GPA of 1.5 in the first year and then
of GPA of 2.0 for second and third year (combined for two semesters in each year). In case of
calculating GPA for promotion purposes improvement marks in that relevant year will not be
considered. In-case, he/she in the final examination of that/those course (s) in subsequent semesters
(two chances will be given to convert F grade into any countable grade). Where a student remains
absent in any of the examinations. Which is countable towards GPA calculation each absent will be
deemed to have earned Zero marks (Grade Point 0.0) for him/her and the credit for relevant course
be deemed to have been taken. In any case, a student will not be allowed to sit for further regular
examinations when his status is confirmed as not having earned the requisite pass number. In such a
case he/she will have to seek for re-admission and continue with the next available batch as usual. A
student can pre-emrt his/her not getting promotion and seek for readmission well in advance to
re-star with the next batch. In this process he must pass in all the lecture courses within a maximum
period of six academic years.

A student of BBA eligible for appearing in improvements in the fourth year courses will also not be
allowed to cross the statutory period of six years in the process. If he/she crosses the statutory period
of six years, he/she loses his/her chance to improve the grades. For Viva and Project Paper Defense
only, an additional time for a maximum period of six months may be allowed. No improvement
examination will be allowed for Viva and Project Paper Defense. If he/she fails to quality for the
degree within six consecutive academic years and an additional period of six months for Viva and
Project Paper Defense, being a regular student, he/she will automatically be dropped from the
program. A regular student can get himself re-admitted for a maximum of two times. In such cases
too he/she also must earn the degree within a maximum period of six consecutive academic years
with an additional time of six months for Viva and Project Paper Defense. Rules for non-collegiate
students to be determined and applied separately by the National University.

Award of the Degree of BBA will be dependent upon a student performing as follows:
Total credits Performance Time taken Cumulative gradeDegree to be
obtained In the course point average awarded
120 No F grade in any Maximum 6 years Minimum 2.0 in a BBA (Major in
Credits course To complete the 4.0 scale Accounting or
Lecture courses and Management or
An additional six Finance or
Months to complete Marketing)
Viva and Project
Paper Defense
A student earning D

First Year/First Semester

 1101 • INTRODUCTION TO BUSINESS

1. Business Concepts: Meaning of Business-Basic Elements of Business - Basic

Features of Business - Branches and their place in the Economy of Bangladesh-
Business Environment - Business Size - Location of Business - Efficiency of
Business Enterprises - Social Responsibility of Business and its Implication.
2. Business Organizations: Forms of Business ownership in Bangladesh - Relative
position of each form of ownership: sole proprietorship, partnership, joint-stock
company, Co-operatives and state Ownership-Considerations in the choice of
specific form of ownership.
3. Development of Joint-Stock Companies in Bangladesh: Phases of development
-Types - Domain of operations of each type - Formation of Memorandum of
Association and Article of Association, Prospectus - Rights and obligations of
shareholders, directors, and government - Liquidation of o company.
4. State Enterprises: Historical background - Fields of state enterprises - Importance-
Successes and Failures- Proposals for improvement.
5. Co-operative Societies in Bangladesh: Their development - Types (industrial,
commercial, and service sector societies) - The role of each type - Formation -
Problems and approaches to solve problems.
6. Institutions for Promotion of Business: Support services of government
institutions - Chamber of Commerce and Industry - Trade Associations - The Dhaka
Stock Exchange- Chittagong Stock Exchange - Board of Investment- Privatizotion
Board- Export Promotion Bureau- Bangladesh Small and Cottage Industries
Corporation - Shilpa Bonk - Shilpa Rin Sanghstha- Export Processing Zone.
7. Trade Practices in Bangladesh: Commercial policy - Import procedure - Export
procedure - Formalities - Problems and measures to overcome the problems -
Documents used in trade - LC, Shipping Documents - Commercial Advice.
Recommended Books
1. John M Ivancevich and Steven J Skinner, Business for the 21st Ccntur/, Irwin
2. A guide to Opportunity - Investment guide of Bangladesh. Board of Investment,
Bangladesh.

1102• PRINCIPLES OF ACCOUNTING

1. Introduction: What is accounting? Building Blocks of Accounting- Ethics,

Assumptions, Equations, Transaction Analysis, Financial Statements.
2. Recording Process: The Accounts, Steps in the Recording Process, Journal,
Ledger, Trial Balance.
3. Adjustment Process: Timing Issues, Basics of Adjusting Entries, Adjusted Trial
Balance and Financial Statements, Alternative Treatment of Prepaid Expenses and
Unearned Revenues.
4. Completion of Accounting Cycle: Using a Work sheet. Closing the Books,
Reversing Entries and Correcting Entries, Classified Balance Sheet.
5. Accounting for Merchandising Operations: Merchandising Operations,
Recording Purchases of Merchandise, Recording Sales of Merchandise, Completing
Accounting Cycle, Forms of Financial Statements - Multiple and Single Step
Income Statement - Classified Balance Sheet, Work Sheet of a Merchandiser.
6. Inventories: Inventory Basics, Periodic Inventory System, Inventory Costing Under
 a Periodic Inventory System, LCM, Inventory Errors, Statement Presentation and
Analysis, LIFO, FIFO, Average cost Method.
7. Accounting Information Systems: Basic Concepts of Accounting Information
Systems, Subsidiary Ledgers, and Special Journals.
8. Internal Control and Cash: Internal Control, Cash Control, Use of a Bonk,
Reporting Cash.
Recommended Books
J Weygondt, D E Keiso, and P D Kimmel, Accounting Principles, 8th
Edition, John Wiley and Sons, Inc.

1103• INTRODUCTION TO COMPUTER

1. Historical Evaluations of Computer: An Overview of the Computer

System-Relationship between system and technology-Components of computer
systems-Difference between hardware and software-Major types of
Software-Operating System Basics and Shapes of Computers Today.
2. Processing and Representing Data: Transforming Data into Information, Text
codes, conversion of text codes- Binary to decimal and decimal to binary, logical
diagram of CPUs and its components and functions.
3. Computer Hardware: Types of Computer hardware, Types of input devices,
Standard Methods of Input through keyboard, Types of Output Devices, Monitors
and Sound Systems, Selection criteria of Monitors, printers-Types, Functions of
Laser Printers and Selection criteria of Printer.
4. Storage Devices: Types of Storage Devices, Formatting a Floppy, CDROM and
Hard disk. Techniques of reading and writing data on and from floppy disk and
reading dota from CD Rom, Measuring Drive Performance.
5. Networks and Data Communications: Uses of Networks, Structure of Network,
Data Transferring mechanism: Pbcket, Header, Payloads, Control Elements,
Definition of Protocol, Layers of OSI Model, Topologies, networking media and
hardware.
6. Internet and Online Resources: History of Internet, How internet works, features
of internet, accessing internet.
7. Living with Computers: Computers and the Individual-Ergonomics, piracy,
virus-origin, prevention, hardware and data theft and other ethical issues that affect
us all.
8. Word Processing using MS Word: creating and saving documents, editing,
coping, pasting, spelling and grammar checking, creating and manipulating table,
creating header and footer, Creating auto table of index and printing documents.
9. Spreadsheet using MS Excel: Creating and saving worksheets, editing, coping,
pasting, creating formula, MS Excel functions, linking among sheets, creating
header ond footer, Creating charts and printing documents.
Recommended Books
1. Peter Norton, Introduction to Computers, Fourth Edition, Glencoe/McGraw-Hill.
2. Lutfor Rahman, Alamgir, Computer Fundamentals, Systech Publications, Dhaka.
3. Microsoft Office Professional, Microsoft Publications.

1104: BUSINESS MATHEMATICS

1. Basic Concepts of Number: Introduction, Prime, Rational and irrational numbers,
even and odd numbers, imaginary and complex number.
2. Indices, Exponents and Logarithmic Functions: Indices, laws of Indices,
positive and fractional indices with operations, logarithmic and natural logarithm.
3. Theory of Sets: Definition of set, different types of set, Union, difference,
intersection, Cartesian product, Venn Diagram, Application to business problems.

4. Linear and Quadratic functions: Solution of linear and simultaneous linear

equations, Relationship between roots and co-efficient of a quadratic equation,
Nature of roots, Solution of quadratic equations, formation of quadratic equation
with given roots, Sketching of different linear and non-linear equations.

5. Mathematics of Finance: Annuities, Sinking fund, discount, simple and compound

interest, amortization, calculation of present and future value of annuities.
6. Co-ordinate Geometry: Cartesian co-ordinate system, distance between Points,
Straight line, slopes, intercepts. Equation of cost line, business applications.
7. Differential Calculus: Concepts, derivatives and differentiation of
non-trigonometric functions - derivative of a function of one variable, power
function, sum of functions, product of two functions, quotient of two functions,
functions of a function and rate measurement; Successive differentiation; Maximo
and Minimo; Business Applications.
8. Integral Calculus: Meaning of integration, Rules of integration, Indefinite and
definite integration, area determination, Business Applications.
Recommended Books
D.C. Soncheti & V.K.Kapoor, Business Mathematics, Sultan Chand and Sons.
Gordon D Prichett and John C Saber, Mathematics with Application in Management &
Economics, Irwin Inc.

1105: ENGLISH

1. Reading and understanding: Students are expected to read passages that they
might come across in their everyday life to create understanding about the different
uses of language so that they can understand different purposes and types of reading,
guess mean of the words in context, understand long sentences, recognize main
ideos and supporting ideos, answer comprehension answers, and write summaries.
2. Writing: To write correct sentences, complete sentences and combining sentences;
Be able to write situational sentences for posters, notices, slogans, memos,
advertisements; Be oble to write paragraph, understand structure of a parograph;
topics of a sentence, develop ideas, write conclusions; Explain the types of
paragraphs like narrative, descriptive, expository, persuasive; explain the techniques
of paragraph development; Newspaper writing like reports and press releose; Write
Resumes; Write letters both formal and informal; Request letters, job letters,
complaint letters, etc; Generate ideas for essay; outlines, introduction, moin essay,
conclusion.
3. Grammar: Word order of Sentences, Framing Questions, Tense, Articles,
Subject-Verb, Agreement, Noun-Pronoun Agreement, Verbs, Phrasal Verbs,
Conditionals, Prepositions and Prepositional Phrases, Infinitives, Participles,
Gerunds, Punctuations.
4. Developing Vocabulary: Use of Dictionary, Suffixes, Prefixes, Synonyms,
Antonyms, changing word forms and using them in sentences.
 5. Translation from Bengali to English.
Recommended Books
P C Wrin and H Martin, High School English Grammar and Composition, Sultan
Chand and Company.
A J Thomson and A V Martinet, A Practical English Grammar, Delhi Oxford
University Press.

1. Introduction to Communication: Meaning - Importance - Uses, Factors affecting

Communication, Cultural Orientation in Communication.
2. Types of Communication: Written, Oral and Non-verbal Communication.
3. Written Communication: Purpose, Content and Structure.
4. Major medio of Written Communication: Letters, Memos, Reports How to write
Good Business letters, Memos, Report Style and Structure - Advantages and
Disadvantages of Different Media.
5. Oral Communication: Importance, Use, Preparation, Delivery, Style of Delivery.
6. Major media of Oral Communication: Speech, Face-to-face conversation,
Interviews, Meetings, Telephonic conversation - Advantages and Disadvantages of
Different Media - Dos and Don'ts in Oral Communication.
7. Non-verbal Communication: Symbols, Gestures, Nods, Body Language, etc..
Visual Aids in Communication.
8. Internal Communication: Upward Communication, Downward Communication,
and Lateral Communication Media used in Internal Communication.
9. Effective Meeting: Preparation, Conduction, Strategy and Follow-up-Agenda and
Minutes-Effective versus Ineffective groups. Small Group Communication.
10. Business Reports: Characteristics, Importance and types of report; Structure of
reports - Front Matters, Main Body and Back Matters; preparatory steps to Writing
Reports - purpose and scope, determining the audience - Collecting data -
Organizing materials - Elements of Style - Writing the report - Oral presentation.
Recommended Books
1. Betty and Kay, Business Communication System & Application
2. Raymond V. Lesiker, Basic Business Communication, McGrow Hills

1202. Intermediate Accounting

1. Conceptual Framework Underlying Financial Accounting: Conceptual

Framework, Basic Objectives, Fundamental Concepts, Recognition and
Measurement Concepts.
2. Receivables: Recognition and Valuation of Accounts Receivables, Recognition and
Valuation of Notes Receivables, Disposition of Accounts and Notes Receivables,
Presentation and Analysis.
3. Acquisition and Disposition of Property, Plant and Equipment: Acquisition of
Property, Plant and Equipments, Valuation, Costs Subsequent to Acquisition,
Disposition of Plant Assets.
4. Depreciation, Impairments and Disposition: Depreciation, Impairments,
Depletion, Presentation and analysis.
5. Intangible Assets: Intangible Assets Issues, Specifically Identifiable Intangibles,
Goodwill, Impairment of Intangible Assets, R & D Costs, Presentation of
 Intangibles and Related costs.
6. Current Liabilities and Contingencies: Liability, Current Liability, Gain
Contingencies, Loss Contingencies, Presentation and Analysis.
Revenue Recognition: Guidelines, Revenue Recognition of Point of
Soles, Before Delivery ond After Delivery.
Accounting for Leases: Basics of Leases, Accounting by Lessee and Lessor, Special
Accounting Problems.
Recommended Book
1.D E Keiso and J J Weygandt, Intermediate Accounting, John Wiley and sons, Inc.

1203: PRINCIPLES

1. Introduction: Definition - Functions - Principles of Management - Levels of

Management - Skills Required - managerial responsibilities and Roles Effective ond
Efficient Management Balancing Effectiveness and Efficiency.
2. Approaches to the Study of Management: Pre-dassical contributors - Classical
Viewpoint Behavioral Viewpoint - Quantitative Viewpoint - Contemporary
Viewpoint Management Theory Jungle.
3. Planning: Design for Tomorrow's Action - Types of Planning - Steps of Planning
Process - Forecosting Planning and Time - Pervasiveness of Planning Flexibility of
Plans - Planning Premises.
4. Decision Making: Decision Making Premise - Approaches to Decision Making -
Steps in Decision Making Process Decision Making Under Conditions of Cerlainty,
Risk and Uncertainty.
5. Organizing: Orderly Arrangement of Group Effort - Departmentation - Staffing -
Delegation of Authority - Decentralization and Centralization - Organizational
Structure - Span of Management - Use of Committee.
6. Leading: Influencing People - Direction Participation - Motivation Leadership -
Manager and Leader.
7. Controlling: The Steering Function Steps in the Control Process - Control Methods
- Control Tolerance Limit Link between Planning and Controlling.
Recommended Books
1. Ricky W Griffin, Management, Houghton Mifflin Company.
2. Heinz Weihrich and Harold Koontz, Management, Mc Graw Hill Inc.

1204: MICRO ECONOMICS

1. Introduction: Definition, Microeconomics vs. Macroeconomics, scope of

economics, meaning of economic theory, some basic concepts - product,
commodity, want, utility, consumption, factors of production.
2. Demand: Law of demand, factors determining demand, shifts in demand, demond
functions, deriving demand curves, substitution and income effects, deriving
aggregate demands, various concepts of demond elasticity and measurements,
 discussion on the methods of estimating demand functions and demond forecasting.
3. Supply: Law of supply ond supply function, determinants of supply, shifts in
supply, elasticity of supply, market equilibrium.
4. Economic Theory of Consumer Behavior: Reasons for Consumption, Principles
of Diminishing Marginal Utility, Indifference Curves, Budget Constraint, Utility
Maximization and Consumer Equilibrium.
5. Consumer Demand: Changes in Budget Constraints, Price Consumption Curve,
Income Consumption Curve, Consumer Demand, Market Demand, Engel Curve.
6. Production: Production functions, total, average and marginal products, lav/ of
diminishing marginal physical products, production isoquants, marginal rate of
technical substitution (MRTS), optimal combination of inputs, expansion path,
returns to scale, estimation of production function and efficiency criterion.
7. Cost: Concepts of cost, short-run costs, relation between short-run costs and
production, long-run costs, economies and diseconomies of scale, relation between
short-run and long-run costs, cost function and estimation of cost function.
8. Markets and Revenue: Meaning of market, different forms of market, concepts of
total, average and marginal revenue, relation between overage revenue and marginal
revenue curves, relation between different revenues ond elasticity's of demand,
equilibrium of the firm.
9. Price and Output: Price and output determination under perfect competition,
monopoly, monopolistic competition and oligopoly, profit maximization, price
discrimination, plant shut down decision, barriers to entry.
Recommended Books
1. Paul A Samuelson and Willaim D Naurdhus, "Economics". McGrow Hill Book
Co. New York, (USA).
2. Farguson and Gould, Micro Economics.
3. K.K. Dewett, Modern Economic Theory, S. Lac Charitable Trust, New Delhi.

1205: BUSINESS STATISTICS-I

1. Introduction: Definition, nature and Scope of Statistics, Functions & Limitation,

Use of Statistics in business.
2. Collection, Procession and Presentation of Business Data: Collection of primary
and secondary dota, classification, types of classification, frequency distribution,
cumulative frequency distribution, diagrammatic and graphical representation of
data.
3. Measures of Central Tendency: Mean, Median, Mode, Geometric Mean and
Harmonic Mean- their computation ond properties.
4. Measures of Dispersion: Absolute and Relative Measures of Dispersion, their
computation & properties.
5. Moments, Skewness and Kurtosis: Definitions, their computations and uses in
business.
6. Correlation and Regression: Concept of correlation and regression, their
computation, fitting of regression lines.
7. Time series Analysis: Concepts, Components of time series. The trend. Fitting of
trend by least square method and moving average method, uses of time series in
business.
8. Index Number: Definition- Problems for construction, Construction of Price,
quantity, value and cost of living index numbers, ideal index, tests and uses of index
numbers.
Recommended Books
1. Richard I Levin ond David S Rubin. Statistics for Management, Prentice-Hall
India
2. S. P Gupta & M.P Gupta, Business Statistics, Sultan Chand and Sons.

Second Year/Third Semester

2101: PRINCIPLES OF FINANCE

1. Introduction: Definition, Business Finonce, Functions of Financial Manager, Goals

of the Firm, Social Responsibilities of the Firm.
2. Concepts of Risk and Return: Definition of Risk, Difference between Risk and
Uncertainty, Relation between Risk and Return, Measurement of Risk, Total Risk,
Portfolio Risk, Corporate Risk, Market Risk, Significance of Risk in the field of
Financial Environment.
3. Time Value of Money and Its Application: Time value definition, present value,
future value, concept of annuity, compounding, effective rate of return.
4. Short Term Financing: Spontaneous Sources of Short-term Financing, Trade
Credit, Accruals, Negotiated Shortterm Financing, Shod Term Bank Loans, Open
Market Loans, Secured Loans, Other Sources of Short Term Financing.
5. Common and Preferred Stock Financing: Market for Common Stock, decision to
go public, decision to list, procedures for selling new common stock, advantages and
disadvantages of common stock financing, preferred stock financing, investment
banking process.
6. Bonds and Convertible securities: Bonds, Types of Long Term Debt, Important
Bond Features, Bond Refunding, Junk Bonds, Advantages and Disadvantages of
Financing with Debt, Convertible Securities, Conversion Terms, Valuation of
convertibles, Bond Ratings, Provisions in Bond indenture.
7. Lease Financing: Types of leases, tax effects, financial statement effects,
evaluation by the lessee, evaluation by the lessor, other issues in lease analysis.
8. Concept of Cost of Capital and Valuation of Securities: Copital components and
costs, cost of debt, cost of preferred stock, cost of common equity, cost of retained
earning, WACC, general valuation model, bond valuation, preferred stock valuation,
common stock valuation.
9. Introduction to Capital Budgeting: Concept of capital budgeting, capital
budgeting decision rules, Evaluation of the decision rules, comparison of NPV and
IRR methods, comparison of the NPV and PI methods, multiple IRR.
Recommended Books:
1. Charles P Jones, Introduction to Financial Management, Homewood.
2. Stanley B Block and Geoffrey A Hirt, Principles of Finance, Richord D Irwin.
3. Bringham and Gapenski, Principles of Finance, The Dryden Press.

2102: PRINCIPLES OF MARKETING

1. Foundations of Marketing: Definition of Marketing-Scope of Marketing-Modern

Functions of Morketing-Core Concepts of Marketing-Marketing System ond
Goals-Market-Market and Marketing Mix-Marketing Process.
2. Marketing Environment: The Micro ond Mocro Marketing
Environment-Environmental Factors affecting Consumer decision-Making Process.
3. Consumer Markets and Consumer Buying Behavior: Definition of Consumer
Market and Consumer Buying Behavior-Models of Consumer Behavior-Factors
affecting Consumer Behavior-Cultural, Social and Psychological Factors-The
Buying Decision Process-The Buyer's Decision Process for new Products/Services.
4. Market Segmentation: Levels of Market Segmentation-Bases and causes of
Segmenting-Consumer and Business Market-Requirements of Effective
Segmentation-Evaluating Market Segments-Selecting Market Segments.
5. Product and Service Classification: Define Product-Classification of
Product-Individual Product Decision-Product
Atlributes-Branding-Packaging-Labeling-Product Decisions-Producl Line and
Product Mix Decisions-Product Life Cycle-Nature ond Characteristics of Service,
marketing Strategies for Service Firms.
6. Pricing the Products: General Pricing Approaches-Factors affecting Pricing
Decisions-Product Line Pricing Strategies-Product Mix Pricing Strotegies-Price
adjustment Strategies.
7. Distributing the Products: Nature of Distribution Channel-Channel Design
Decisions-Chonnel Management Decisions-Channel Behavior and Oiganizations.
8. Marketing Promotion and Communications: Steps in Developing effective
Communication-Tools of Marketing Promotion-Advertising-Personnel
Selling-Sales Promotion-Publicity and Public Relation-Factors in Setting the
Marketing Communication Mix.
Recommended Book:
I. Philip Kotler and Gary Armstrong, Principles of Marketing, (9th Edition). Printice
Hall.

2103: ORGANIZATIONAL BEHAVIOUR

1 Introduction: What is Organizational Behavior? Contributing disciplines to the

Organizational Behavior field, Challenges and Opportunities for Organizational
Behaviour.
2 Foundation of Individual Behaviour: Ability-Learning-Values-Attitudes-Job
Satisfaction-Personality-Perception.
3. Motivation: From Concept to Application-Recognition Programs-lnvolvement
Programs-Variable Pay Programs.
4. Foundation of Group Behavior: Classifying Groups-Stages of Group
Development-Group Structure.
Syllabus for Second Class Test, Quizzes, Assignment and Presentation
5. Understanding Work Team: Types of Teams-Creoting Effective Teams.
6. Leadership: Theories of Leadership-Power and Politics.
7. Inter-group Behaviour: Conflict types and process of Negotiation.
8. Organizational Culture: Meaning and Characteristics.

Recommended Books:
1. S P Robbins, Organizational Behavior, Prentice-Hall
2. Keith Davis, Human Behavior at Work, Mc Graw-Hill
 2104: MACRO ECONOMICS

1. Introduction: Meaning of Macroeconomics, Macroeconomic Transactions,

Macroeconomic Markets - Commodity Market, Labor Market, Money Market.
Bond Market, Foreign Exchange Market, Walras Lav/, macroeconomic Issues and
Tradeoffs - Gross Domestic Product, Unemployment, Inflation, Foreign Debt,
Exchange Rates, Interest Rates, Government Budget Deficit, Macroeconomics
Policies - Fiscal Policy, Monetary Policy.
2. Concepts and Measurement of Macroeconomic Aggregates: Circular flow of
Income and Expenditure, Measurement of Macroeconomic Aggregates, Price Index,
Real versus Nominal GDP/GNP and GNP Deflator.
3. Theory of Income Determination (Fixed Price): Autarky Economy without
Government, variable Consumption, Multiplier, Autarky Economy with
Government.
4. Money, Interest and Income: Investment and Interest Rate, Equilibrium in the
Commodity Market - IS Curve, Interest Rate and Money, Equilibrium in the Money
Market - LM Curve, LM Curve and the velocity of Money.
5. Commodity and Money Market Interactions: Commodity and Money Market
Interactions, Monetary Policy, Interest Rate and Output, Effectiveness of Monetary
Policy, Effectiveness of Fiscal Policy, Targets and Policy Mix.
6. Price Level and Aggregate Demand: Slope of the AD Curve, Position of AD
Curve.
7. Aggregate Supply: Aggregate Supply (AS) - Classical Model, Aggregate Supply
(AS) - Imperfect foresight Models, Perfectly elastic Aggregate Supply (AS).
8. Consumption and Investment.
Recommended Books:
1. Paul A Samuelson, Macroeconomic, McGraw Hill, India.

2. Rudiger Dornbush, Stanley Fischer and Richard Stratz, Macroeconomic,

McGraw-Hill, Irwin, Singapore.
3. M.C. Vaish. Macro Economics, Allied Publishers Pvt. Limited.

2105: BUSINESS STATISTICS-II

1. Probability: Meaning of Probability, Experiment, Events - Simple and Compound,

Sample Space, Probability of Events, Event Relations, Independent and Dependent
Events, Probability Laws, Bayes Theorem.
2. Random Variabile: Random Variable, Discrete Random variable, Continuous
random variable, Probability Distribution of Discrete Random variable,
Mathematical Expectations and variance of a discrete random variable.
3. Discrete Probability Distributions: Binomial Probability Distribution and Poisson
Probability Distribution.
4. Continuous Probability Distribution: Normal Distribution tabulated Area of the
Normal Distribution, Normal Approximation to the Binomial Distribution.
5. Sampling and Sampling Distribution: Sampling, Statistics and Parameters, types
of Sampling, Sampling Distributions, Central Limit Theorem, Sampling
Distribution of the sample mean and proportion, sampling distribution of the
 difference between two sample means and proportion.
6. Large Sample Estimation: Point and Interval Estimation, reliability of Point and
Interval Estimation, Point and Interval Estimation of a population mean and
difference between two means, point and interval estimation of a binomial
proportion and difference between two proportions.
7. Large Sample Tests of Hypotheses: Basic terminology, type I and II errors, one
tail and two tailed tests, testing hypotheses about population mean and proportion,
testing hypotheses about difference between two population means and proportions,
use of p-values.
8. Small Sample: Students' t distribution, small sample inference about population
mean and the difference between two means, paired difference tests, inferences
about population variance (Chi-Square Test), comparing two population variances
(F-distribution).
Recommended Books:
1. Richard I Levin and David S Rubin, Statistics for Management, Prentice - Hall.
2. S.R Gupta & M.R Gupta, Business Statistics, Sultan Chand and Sons.

Second Year/Fourth Semester

2201: INSURANCE AND RISK MANAGEMENT

1. Insurance: The scope of insurance, origin, history and development of Insurance,

nature and functions of insurance.
2. Risk: Types of risk, insurable risk, identification and management of risk.
3. Different insurance policies: Life, fire, marine, liability.
4. Principles of Insurance: Insurable interest, Indemnity, Subrogation, Contribution,
Utmost Good Faith, Proximate cause.
5. Reinsurance.
6. Insurance Market.
7. Insurance Pricing.
8. Insurance Practices in Bangladesh.
Recommended Books:
1. Williams, Risk and Insurance, McGrow Hill, India.
2. Azizul Huq Chaudhri, Elements of Insurance.

2202: COST ACCOUTING

1. Nature of Cost Accounting: Meaning, Objects, Importance and Advantages of
Cost Accounting, Essentials of a Cost Accounting System, Relationship between
Cost Accounting and Financial Accounting, Methods of Costing, Limitations of
Cost Accounting.
2. Cost Concepts: Cost Terms - Expense - Classification of Cost - Preparation of Cost
Sheet.
3. Materials: Direct and Indirect Materials, Procurements of Materials, Storage of
Materials, Materials Record, Methods of Valuing Material Issues, Planning Material
Requirements, Stock Levels, EOQ, Sofety Stock, Materials Control, ABC Plan,
 VED Analysis, Stock Valuation, Stock Verification and adjustment.
4. Labour: Labour Cost Control, Recording of Time, Methods of Remuneration,
Incentive Plans, Wages Calculation, Payments of Wages, Wages Abstract.
5. Overhead: Planning and Control of Overhead - Predetermined Factory Overhead •
Methods of Determining Allocation Ratios • Applied Factory Overhead -
Departmental Allocation of Factory Overheads - Actual Factory .Overhead - Over
and Under Applied Factory Overhead -Analysis of Variance - Administrative,
Selling and Distribution Overhead - Applied and Actual Overhead - Accounting for
Overheads - Departmental Rate - Plant-wise Rate.
6. Job and Batch Costing: Nature and Procedure of Job and Batch Costing -
Determination of Economic Batch Quantity.
7. Contract Costing: Nature and Procedure - Contract Account - Notional Profit
Determination of Profits and Losses on Incomplete Contracts.
8. Process Costing: Nature and Application - Physical Flow - Loss, Spoilage,
Defective, Scrap - Equivalent Production Unit.
9. Standard Costing: Concepts - Objectives - Setting of Standards, Analysis of
Material and - Labour Variances and Overhead variances, Significance of
Variances.
10. Cost Accounting Records: Non Integral Accounting System, Journal Entries, Cost
Accounting ledger and Control Accounts, Integral Accounting System, Advantages,
Disadvantages, Journal Entries and Ledger Accounts.
11. Reconciliation of Cost Accounting Profit and Financial Accounting Profit:
Reasons for Variations, Treatment of Items, Need for Reconciliation, Reconciliation
Statement, Memorandum Reconciliation Account.
12. Operational Costing: Basic Principles, condition Necessary for its Success,
Accounting Records, Transport Costing, Staff Canteen Costing, Hotel Costing,
Powerhouse costing, Hospital Costing.
13. Business in an International World: Social Response of Multinational Business,
Business Encouragement of International Development, Looking toward to the
Future.
Recommended Book
1. Keith Devis and Robert L Blomstrom, Business and Society: Environment
and Responsibility.

3102: AUDITING

1. Auditing and the Public Accounting Profession: Definition of Audit, Types of

Auditors, Attest and Non-Attest Services, AICPA, ICAB.
2. Financial Statements Audit and Auditors' Responsibilities: Accounting and
Auditing, Need for Financial Statement Audit, Economic Benefits of an Audit,
Limitations of Financial Statement Audit, Independent Auditor Relationships-
Management, Board, Audit Committee, Internal Auditor, and Shareholders- SAS,
GAAS, Auditors' Report, Auditors' Responsibilities and Expectation Gap,
Narrowing the Expectation Gap, Errors and Irregularities, Reporting Doubts as to an
Entity's Ability to Continue as a Going Concern.
3. Professional Ethics: General Ethics, Professional Ethics, AICPA Code of
 Professional Conduct, Principles, Rules- Independence, Integrity and Objectivity,
Confidential Client Information, Contingent Fees, Acts Discreditable, Advertising
and Other Forms of Solicitation, commissions and Referral fees.
4. Audit Objectives, Evidence and Working Papers: Managements' Financial
Statement Assertions, Specific Audit Objectives, Audit Evidence, Audit Procedures,
Working Paper.
5. Accepting the Engagement and Planning the Audit: Overview of a Financial
Statement Audit, Accepting the Engagement, Planning the Audit.
6. Materiality, Risk and Preliminary Audit Strategies: Concept of Materiality,
Preliminary Judgment, Materiality at financial Statement and Account Balance
Level, Audit Risk Components, Relationship Among the Components, Audit Risk at
Financial Statement and Account Balance Level, Interrelationships among
Materiality, Audit Risk and Audit Evidence, Audit Risk Alerts, Preliminary Audit
Strategies.
7. Understanding the Internal Control Structure: Introduction to Internal Control,
Components of an Internal Control Structure, Obtaining an understanding of
Components of an Internal Control Structure, Documenting the Understanding.
8. Assessing Control Risk and Test of Control: Assessing Control Risk, Test of
Controls, Additional Considerations.
9. Detection Risk and Design of Substantive Tests: Determining detection Risk,
Designing Substantive Tests, Developing Audit Programs for Substantive Tests,
Special Considerations in Designing Substantive Tests.
10. Completing the Audit and Post Audit Responsibilities: Completing field work,
Evaluating the findings, Communicating with the Client, Post Audit
Responsibilities.
11. Reporting on Audited Financial Statements: Standards of Reporting, Auditors'
Report, Other Reporting Considerations.
12. Accounting Profession in Bangladesh: Bangladesh Chartered Accountants Bye
Laws 1973- Certificate of Practice- Admissions- Practice- Fees- Standing
Committees- Examination and Training- Cost Audit in Bangladesh- Institute of Cost
and Management Accountants of Bangladesh- Objectives of Cost Audit-
Advantages and disadvantages of cost audit- Commencement of cost audit-
Programming of cost audit- cost audit Report.
Recommended Books:
1. W C Boyonton and W G Kell, Modern Auditing, John Wiley & Sons, Inc.
2. B.N. Tandon, A Handbook of Practical Auditing, (latest edition), S. Chand &
Co.

3103: TAXATION IN BANGLADESH

1. Introduction: Meaning of Income and Characteristics of Income, Nature and

Importance of Income Tax, Income Tax Ordinance 1984, Statutory Definition and
Important Concepts.
2. Income Tax Authority: Organization structure, Administrative and Judicial
Authorities, Powers, functions, duties end responsibilities of Administrative and
Judicial Authorities, Taxes Appellote Tribunal.
3. Charge of Income Tax: Basic Principles, Exceptions, Rate of Tax, Surcharge on
Net Wealth, Scope of Total Income, Assessable and Non-assessable Income,
 Exemptions, Residential Status.
4. Computation of Total Income: Salaries, Perquisites, Provident and other funds,
Interest on Securities, Grossing- up, Income from House Property, Agricultural
Income, Income from Business or Profession, Share of Income from Partnership
Firm, Income of Spouse or Minor Child, Capital Gains, Income from Other
Sources, Unexplained investment as Income, Statutory Deductions from all Heads
of Income, Set-off and Carry Forward of Losses.
5. Procedure of Assessment: Filling of Return ond Other Statements, Types of
Statements, Types of Assessments, Limitations for Assessment, Persons Liable to
File a Return.
6. Investment Tax Credit and Tax Rebate: Investment Allowances, Tax Holiday for
Specific Industries, Tox Rebate ond Exemptions in Special Coses.
7. Payment, Refund and Recovery: Tax Deduction at Source, Advance Tax,
Recovery of Tox from Assesse-in-default, Tax Refund.
8. Assessment of Individuals, Partnerships and Public Limited Companies.
9. Value Addition Tax (VAT): Important Terms, Taxable Goods and Services, VAT
authorities, Determination of VAT, Method and Time for VAT Payment, Turnover
Tax and Supplementary Duty, Registration under VAT and VAT Return.
10. Customer Act: Brief Introduction to Customs Act 1969, Statutory Definitions,
Customs procedure, Customs Authorities, Prohibited Goods, Goods Dutiable,
Exemptions from Customs Duty, Valuation Procedure, Date for Determination of
Value and Rote of Duty, Determination of Customs Duty.
Recommended Books:
1. Income Tax Ordinance 1984 ond Income Tax Rules 1984.
2. Value Added Tax 1991 and Value Added Tax Rules 1991.
3. Customs Act 1969.
4. Finance Ordinances/Acts.

3104: INDUSTRIAL LAW

1. Factories Act 1965: Health, Hygiene, Welfare, Safety, Working hours,

Employment of young persons, Leave and Holidays.
2. Employment of Labour (Standing Order) Act 1965: Conditions of employment
(Sec 3), Classifications of Workers (Sec 4), Leaves and Holidoys (Sec 5), Stoppage
of Work (Sec 6), Calculation for period of continuous service (Sec 7), Layoff (Sec
9), Retrenchment, Dismissal and Punishment (Sec 10-18), Termination and
Penalties (Sec 19, 28, 29), Provident Fund (Sec 20).
3. Industrial Relations Ordinance 1969: Trade Unions and Freedom of Association,
Application for Registration, Requirements for Application, Requirements for
Registration, Registration, Certification, and Cancellation of Registration, Appeal
against Cancellation, Incorporation of Registered Trade Union, Unfair Labour
Practices on the part of Employers and Workmen, Collective Bargaining Agent,
CBAfor Institutions with more than one establishment, Negotiation relating to
Industrial Disputes, Conciliator, Arbitration, Strikes and Lock-out.
4. Payment of Wages Act 1936.
5. Workmen's Compensation Act 1923.
Recommended Books:
1. Sen, A.K., and Mitra, J.K., Commercial Law including Company Law and
 Industrial Law, The World Press Private Limited, Calcutta.
2. Ahmed, Iqbal (Ed.), Basic Labour Laws of Bangladesh, 2nd Edition.
3. Factories Act.
4. Labour Ordinance.
5. A A Khan, Industrial Law.

3105: BANGLADESH STUDIES

1. Origin of the Name "Bangladesh", the People and Language.

2. Geographical Features of Bangladesh.

3. Roots of Bangladesh: Political Development of Bengal, specially of the Eastern

Bengal during (a) Ancient Period, (b) Medieval Period (1204-1765), (c) British Rule
(1765-1947).
4. Emergence of Bangladesh: Cultural, Political and Economic Background -
Towards Independence (1970-1971), Liberation War (26 March - 16 December
1971), Role of India, China, USA and USSR.
5. Constitution of Bangladesh and Major Amendmonts.

6. Politics and Governance: Party system of Bangladesh and its Characteristics - The
Executive, The Legislature and Judiciary Branch of the Government- Local
Government and Agencies.
7. Foreign Policy: Goals, Objectives, SAARC and Bangladesh.
8. Society and Social Structure: Culture and Religion, Education.
9. Tribal People, Insurgency in Chittagong Hill Tracts, Peace Accord (Dec 1977).
1. A F Salahuddin Ahmed and Bazlul Mobin Chowdhury (edited),
Bangladesh: National Culture and Heritage, Independent University
Publication, 2004
2. Haroun er Rashid, Geography of Bangladesh, University Press Limited,
1991
3. Talukdar Moniruzzaman, Bangladesh Revolution and its Aftermath.
4. A M A Muhith, Bangladesh: Emergence of a Nation.
5. Sayed Anwar Hussain, Bangladesh: National Scenario, Foreign Policy and
SAARC.
 THIRD YEAR / SIXTH SEMESTER
3201: FINANCIAL MANAGEMENT

1. Introduction to Financial Management: Definition of Financial Management, Goals

of the firm, Agency relationship, the efficient market hypothesis, discounted cash flow
analysis, the risk-return trade offs.
2. Risk and Return: Probability distribution, total risk analysis, portfolio risk analysis,
CAPM, APT, and other models.
3. Valuation Concepts and Models: General valuation model, bond valuation, preferred
stock valuation, common stock valuation.
4. Cost of Capital: Capital components and costs, cost of debt, cost of preferred stock, cost of
common equity, cost of retained earnings, the CAPM approach, the DCF approach, bond
yield plus risk premium approach, comparison of the CAPM, DCF and risk premium
method; cost of newly issued common stock, WACC, Other issues in the cost of capitol.
5. Overview of Capital Budgeting and Risk Analysis in Capital Budgeting: Capital
budgeting decision rules, comparison of NPV and IRR, risk adjustment, introduction to
risk assessment, techniques for measuring corporate risk, market risk, relationship
among firm beta, asset beta, and capital structure, techniques of measuring beta risk,
portfolio effect within firm, problems with project risk assessment, incorporating project
risk in the capital budgeting decisions.
6. Working Capital Policy and Financing: Working capital terminology, the requirement
for external working capital financing, the working capital cash flow cycle, working
capital investment and financing policies, advantages and disadvantages of short-term
credit, sources of short term financing, accruals, accounts payables or trade credit, short-
term loans, commercial paper, secured short-term loans, accounts receivable financing,
inventory financing.
7. Capital Structure Theory: Early theories of capital structure, the MM model. Miller
model, Financial distress and agency costs, review of the tradeoff model.
8. Dividend Policy: Dividend policy theories, dividend policy issues, dividend policy in
practice, summary of factors that influences the dividend policy.
9. Mergers and Corporate Restructuring: A Perspective on Corporate Restructuring,
Forms of Business Combination, Mergers, Merger Mechanics, Payment Methods, Tax
Considerations, Reasons for Business Combination, Evaluation Proposed Business
Combinations by the Seller and the Buyers, Are Mergers Profitable? Corporate tokeover
Fights.
10. Cash and Marketable Securities Management: Cash management, the cash budget,
setting the target cash balance, cash management techniques, motching the cost and
benefits of cash management, marketable securities management.
11. Receivable Management and Credit Policy: Receivable management, credit policy,
setting the credit period and standards, setting the collection policy, cash discount, other
factors influencing credit policy.
Recommended Books
1. Charles P Jones, Introduction to Financial Management.
2. Brigham and Gapenski, Intermediate Financial Management.
3. Ross and Westerfield, Corporate Finance.

3202: ENTREPRENEURAL DEVELOPMENT

 1. Entrepreneur: Evolution of the Concept of Entrepreneur, Characteristics of an
Entrepreneur, Function of an Entrepreneur, Types of Entrepreneur.
2. Entrepreneurship: Concept of Entrepreneurship, Growth of Entrepreneurship in
Bangladesh, Role of Entrepreneurship in Economic Development.
3. Factors Affecting Entrepreneurial Growth: Environment for Entrepreneurship,
Environmental Factors, Economic Factors, Non-Economic Factors, Government
Actions.
4. Entrepreneurial Motivation: Motivational Theories, Motivating Factors, Achievement
Motivation.
5. Entrepreneurial Competencies: Meaning of Entrepreneurial Competence or Trait,
Major Entrepreneurial Competencies. Developing Competencies.
6. Entrepreneurial Mobility: Factors Influencing Mobility, Occupational Mobility,
Location Mobility.
7. Small Enterprises: Characteristics, Rationale, Scope, Opportunities for an
Entrepreneurial Career, Role of Small Enterprises in Economic Development.
8. Project Identification and Selection: Meaning of Project, Project Identification,
Project Selection, Formulation of a Project Report, Concept of Project Appraisal,
Methods of Project Appraisal, Business Plan.
9. Finance of Enterprises: Financial Planning, Sources of Finance, Capital Structure.
10. Institutional Support to Entrepreneurs of Bangladesh: Need for Institutional
Support, Financial Institutions of government and Non-Government of Bangladesh,
Supply and Demand side Analysis of Support and Assistance of Bangladesh,
Government Policy and Programs for Small Scale Enterprises.
Recommended Books
1. S S Khanka, Entrepreneurial Development, S Chand and Company Ltd.
2. Hisrich and Petter, Entrepreneurship, Tata McGraw Hill

3203: INTERNATIONAL BUSINESS

1. Introduction: Definition, Characteristics, Scope, Importance in the World Economy, Trend

with special reference to Bangladesh.
2. International Trade Theory: Overview of Trade Theory, Source of International Trade,
Absolute Advantages, Comparative Advantages, Economic Gains, Heckscher-Ohlin Theory.
3. Protectionism and Free Trade: Arguments for and against Protectionism, Economics of
Protectionism, Instruments of Protectionism, Multilateral Trade Negotiation, Removing
barriers to Free Trade.
4. Foreign Exchange Rate: Nature and Importance of Foreign Exchange Rate, Equilibrium
Exchange Rates, Determinants of Foreign Exchange Rates, Nominal and Exchange Rates,
Appreciation and depreciation of Currencies.
5. Balance of Payment: Concept of Balance of Payments and Balance of Trade, Adjustment
Mechanism of Balance of Payments, Disequilibrium, Causes of Disequilibrium, Removal of
Disequilibrium.
6. Issues of International Trade: The Bretton Woods System, The International Monetary
Fund (IMF), The World Bank (WB), World Trade Organization (WTO).
7. Bangladesh and International Trade: Bangladesh's position in the Developing Countries,
Trade intensity and terms of trade of Bangladesh with the SAARC countries, Quota free
Export Market, Trends and Composition of export and import of Bangladesh.
Zone (EPZ), Trading Corporation of Bangladesh (TCB), Bangladesh Standard and Testing
 Institution (BSTI).
Recommended Book
1. Charles W L Hills, International Business, McGrow Hill.

3204: MARKETING MANAGEMENT

1. Understanding Marketing Management: Define Marketing Management, Importance of

Marketing Management, Core Marketing Management Concepts, Scope of Marketing
Management, Demand Management, Marketing Management Philosophies, The Marketing
Management Process.
2. Managing Marketing Information and Measuring Market Demand: Define Marketing
Information System, Marketing Intelligence and Research System, Marketing Decision
Support System, An Overview of Forecasting and Demand Measurement.
3. Market Targeting and Market Positioning: Define Market Targeting and Positioning,
Importance and Evaluation of Market Segments for Market Targeting, Tools for Competitive
Differentiation, Developing target Positioning Strategies, Communicating the company's
Positioning, Consumer Value, SWOT Analysis for the Positioning Strategies.
4. Competitive Strategies: Identifying Competitors, Market Leader Strategies, Market
Challenger Strategies, Market Follower Strategies, Market Nicher Strategies.
5. Managing Product Lifecycle Strategies: Product Lifecycle, Marketing Strategies
throughout the Product Life Cycle, Stages in Market Evolution and Analysis.
6. Developing New Products: Define New Product, Stages of New Product Development,
Managing New Products Development Process, Strategies for New Product Development,
The Customer-Adoption Process.
7. Managing Product, Service and Brand: Dynamics of Attribute Competition, Product
Hierarchy, Product Mix Decisions, Product Line Decisions, Brand Decisions, Categories of
Services, Characteristics of Service and their Marketing Implications, Marketing Strategies
for Service Firms, Managing Product Support Services.
8. Designing Pricing Strategies: Setting the Price, New Product Pricing Strategies, Adapting
the Pricing, Initiating and Responding to the Price Changes.
9. Managing Marketing Channels: Channel Functions and Flows, Channel Levels, Channel
in the Service Sector, Channel Design Decisions, Channel Management Decisions, Channel
Dynamics, Channel Cooperation, Conflict and Competition, Managing Retailing,
Wholesaling and Market Logistics.
10. Managing Direct and On-Line Marketing: Benefits of Direct Marketing, Major Channels
for Direct Marketing, Advantages and Disadvantages of On-Line Marketing, Challenges of
Electronic Commerce.
Recommended Book
1. Philip Kotler, Marketing Management, Prentice-Hall Inc.

3205: PRODUCTON AND OPERATIONS MANAGEMENT

1. Introduction to Operations Management: Meaning of Process; Meaning of Operations

Management; Differences and Similarities of Manufacturing and Services; Trends in
Operations Management; Operations Management across the Organization.
2. Operations Strategy: Corporate Strategy; Market Analysis; Competitive Priorities; Service
Strategies; Manufacturing Strategies; Mass Customization.
3. Process Management: Meaning of Process Management; Major Process Decisions
Relationship between Decisions in Manufacturing and Services, Job Design Considerations,
Economies of Scope, Designing Processes.
4. Total Quality Management: Meaning of Quality; Costs of Poor Quality; Employee
Involvement; Continuous Improvement, Improving Quality through TQM, ISO 9000, ISO
1400.
5. Capacity Decisions: Capacity Planning: Systematic Approach to Capacity Decisions-
Estimating Capacity Requirements, Identify Gaps, Develop Alternatives, Evaluate
Alternatives; Tools of Capacity Planning.
6. Location Analysis: Factors Affecting Locations Decisions; Locating a Single Facility,
Comparing Several Sites, Applying Load-Distance Method, Using Break-even Analysis.
7. Layout Analysis: Meaning of Layout Planning, Layout Types; Creating Hybrid Layouts;
Designing Process Layout, Warehouse Layout, Office Layouts, Designing Product
Layout-Line Balancing, Other Considerations.
8. Inventory Management: Inventory Concepts- Pressures for Low Inventories, Pressures for
High Inventories, Types of Inventories, Inventory Reduction Tactics, Placement of
Manufacturing Inventories, Economic Order Quantity- Calculating EOQ, Non-instantaneous
Replacement, Quantity Discounts, One-Period Decisions.
9. Aggregate Planning and Scheduling: Purpose of Aggregate Plans; Managerial Importance
of Aggregate Plans; Planning Process, Identifying Alternatives, Preparing an Acceptable
Plan; Scheduling in Manufacturing- Gantt Charts, Performance Measures, Job Shop
Dispatching, Sequencing Operations for Single And Multi Machines; Scheduling in Service-
Scheduling Customer Demand, Scheduling Workforce; Characteristics of Just-In-Time
Operations- Pull Method of Material Flow, Small Lot Sizes, Uniform Workstation Loads,
Standardized Components and Work Methods, Close Supplier Ties, Flexible Workforce,
Line Flows, Kanban System- General Operating Rules, Determining number of Containers,
JIT II.
Recommended Book
1. Lee J. Krajewski and Larry P Ritzman, Operations Management: Strategy and
Analysis, Addison- Wesley Publishing Company.

Fourth Year/Seventh Semester

4101: HUMANRESOURCE MANAGEMENT

1. Introduction: Definition- Nature- Components- Functions- Reasons for Growing

Importance of Human Resource Management- Principles- Philosophies- Challenges.
2. Organizational Performance: Factors- Organization Performance Models- Internal and
External Environment.
3. Human Resource Planning: Concepts- Purposes- Processes- Description of the Factors of
the Process.
4. Job Analysis and Work Study: Concepts- Definition- Terminologies- Importance
Information required- Steps- Methods- Writing Job Descriptions and Specifications- Types-
Contents- Drafts- Guidelines- Job Analysis in a Jobless World and Reasons thereof-
Techniques used to foster change.
5. Recruitment and Selection of Human Resources: Concepts- Factors- Sources and their
merits and demerits- Innovative sources of Recruitment- Recruitment Process- Selection
 Process- Standard Selection Conditions- Reliability and Validity- Concepts- Steps to
validate a test- Guidelines to set a test program- sources of unreliability, Interview- Concept-
Purpose- Process- Techniques- Administrative Mechanism- Problems of Interviewing-
Detection of dishonesty- Techniques to Avoid Interview Mistakes.
6. Career Transition: Orientation- Concepts- Reasons- Programs- Problems; Transfer-
Concepts- Reasons- Types- mpacts- Promotion- Concepts- Rationale- Types- Basis-
Objectives- Devises of Promotion; Demotion- Definition- Reasons- Impact- Techniques;
Separation- Layoff- Concepts- Purpose- Problems.
7. Skill Training: Concepts- Steps- Methods- Effectiveness Evaluation- Principles of Learning
Theory.
8. Performance Evaluation: Concepts- Importance- Purposes- Process- Methods- Distortion
Factors- Overcoming Pitfalls.
9. Wage and salary Administration: Concepts- Goals- Considerations- Process; Job
Evaluation- Concept- Steps- Methods- Current Issues.
10. Employee Benefits: Concepts- Process- Goals- Importance- Benefits to Management.

Recommended Books
William B Werther and Keith Davis, Human Resources and Personnel
Management, Irwin-McGraw Hill Co.
I Wendell L French, Human Resources Management, Houghton Mifflin Company.

4102: MANAGEMENT ACCOUNTING

1. Introduction to Management Accounting: Concepts of Management Accounting, Role of

Management Accounting in Organizations, Relations and Differences between Financial
Accounting, Management Accounting and Cost Accounting. Techniques of Management
Accounting.
2. Cost Behavior: Concepts Related to Costs, Separation of Fixed Cost and Variable Cost,
Elements of a Mixed Cost.
3. Costing Methods: Income Measurement under variable and Absorption Costing, Uses of
Variable Costing in Planning, Controlling and Decision Making.
4. C-V-P and Break-even Analysis: Computation of Break-even Point, Construction of
Break-even Chart, Techniques used in C-V-P Analysis- Break-even Analysis for Decision
Making under changes in fixed cost, volume, price, sales mix and margin of safety.
5. Income Measurement under Direct Costing and Absorption Costing: Uses of Direct
Costing in Planning, Controlling and Decision Making.
6. Budget: Different types of Budgets and their preparation, Sales Budget, Production Budget,
Production Cost Budget, Cash Budget, Master Budget.
7. Budgetary Control: Meaning, Objectives, Essential Conditions, Benefits and Limitations,
Difference between Forecasting and Budget.
8. Segment Reporting, Profitability Analysis and Decentralization: Segment Reporting,
Level of Segment Statement, Costs and Revenues of Segments, Segment Margin, Customer
Profitability Analysis, Responsibility Accounting, Decentralization and Segment
Reporting, Cost, Profit and Investment Centers, Rate of Return for Measuring Managerial
Performance, controlling the Rate of Return, Residual Income, Divisional Comparison.
9. Relevant Information and Decision Making: Qualitative Characteristics of Accounting
Information, Meaning of Relevance, Special Sales Order, Make or Buy, Deletion or
 Addition of Products in Product Line, Joint Product Cost, Irrelevance of Future Costs.
Recommended Books
1. T. Horngren, G. Foster, and S. M. Datar, "Introduction To Management
Accounting" (10th edition), Prentice Hall, Inc.
2. Pierre L Titard, Managerial Accounting.

4103: PROJECT MANAGEMENT

1. Introduction: Meaning and types of projects- Forces fostering project management-

objectives of projects- project development life cycle.
2. Project Appraisal: Market Appraisal- information required for market and demand
analysis- Demand forecasting, Technical appraisal- material and inputs- machinery and
equipment- structures and civil works- work schedules, Financial appraisal- cost of project
and means of financing- profitability- assessing tax burden- financial projections. Economic
appraisal- measuring cost and benefits- appraisal criteria- social cost benefit analysis.
3. Project Organization: Project as part of Organization- Pure Project Organization- Matrix
Organization- Mixed Organizational system- Human Factor and Project Team.
4. Project Planning: Project Coordination- Systems Integration, Sorting out the Project- Work
Breakdown structure.
5. Project Scheduling: Network techniques- PERT and CPM- Gantt Charts- Resource
Allocation.
6. Project Control: Fundamental purpose of control- Types of Control Processes- Control as
Function of Management- Balance in a Control System.
7. Project Termination: Varieties of Termination process- when to terminate a project- Final
report.
Recommended Books
1. Jack R Meredith and Samuel J Mantel, Project Management- A Managerial
Approach, John Wiley and sons.
2. P Chandra, Projects: Preparation Appraisal Budgeting and Implementing,
Tata-McGraw Hill.

4104: STRATEGIC MANAGEMENT

1. Introduction: Evolution of the Concept of Strategy and Strategic Management- Definitions

of Strategic Management- Relationship between Strategy, Strategic Plan, and Strategic
Management.
2. Strategic Management Process: Establishing an Organization's Mission and Vision-
Internal and External Environment Analysis (SWOT Analysis)- Strategy Formulation-
Strategy Implementation- Strategy Control.
3. Establishing Company Direction: Relationship between Vision, Mission, Goals, and
Objectives- Preparing Mission Statements- Establishing Objectives.
4. Strategic Analysis: External- Industry and Competitive Analysis. Internal- Evaluating
Company Resources and Competitive Capabilities.
5. Strategy Formulation: Different Levels of Strategy- Operational Level- Business Level-
Corporate Level- Global Level. Linking Strategies with Ethical and Social Responsibilities.
 6. Strategy Implementation: Hardware and Software of Strategies- Building the
Organization- Strengths and Capabilities- the Framework for Implementing Strategies- the
Major Tasks- Implementation Process. Managing the Internal Organization to Promote
better Implementation- Linking Budget to Strategy- Creating Strategy supportive Policies
and Procedures- Installing Support Systems.
7. Strategic Control: Different Tools and techniques of Control.

Recommended Books
Arthur Thomas and A J Stickland, Strategic Management: Concepts and Cases,
McGraw Hills. 2 Alex Miller, Strategic Management, McGraw Hills.

4105: MANAGEMENT INFORMATION SYSTEM

1. Foundation Concepts: Basic information systems concepts and the operations,

decision-making, and strategic roles of information systems. Other behavioral, managerial,
and technical concepts are presented where appropriate in other chapters.
2. Technology: Major concepts, developments, and managerial implications involved in
computer hardware, software, database management, and telecommunications technologies.
Other technologies used in computer- based information systems are discussed where
appropriate in selected chapters.
3. Applications: How information technology is used in modern information systems to support
end user collaboration, enterprise operations, managerial decision-making, and strategic
advantage, and artificial intelligence and expert systems.
4. Development: Developing information system solutions to business problems using a systems
approach to problem solving and application development.
5. Management: The challenges and methods of managing information systems technologies,
activities, and resources, including information resource management, global IT management,
issues in planning and implementing change with IT, and security and ethical challenges.
Recommended Books
1. James A O'Brien, Management Information Systems- Managing IT in the
Inter networked Enterprise, Fourth-edition, McGraw-Hill.
2. Kenneth C Laudon and Jane P Laudon, Essentials of Management Information
Systems, 5th edition, Prentice Hall.

Fourth Year/Eighth Semester

 MAJOR – ACCOUNTING
ACC-4261: ACCOUNTING THEORY

1. Introduction: Accounting and its Changing Role, Users of Accounting Information, Users
Information Needs, Accounting Theory and its Needs, Research Methodology for the
Formulation of Accounting Theory, Nature, Classification and Foundations of Accounting
Theory.
2. Approaches to the Formulations of Accounting Theory: Traditional Approaches, New
Approaches, Efficient Market Hypothesis, Capital Market Research and relevance of
Accounting Information.
3. History of Accounting Thought: Early History, Age of Stagnation, Growth of Accounting
Knowledge, development of Accounting Practice and theory in European countries, Basic
Accounting Equation, Development of Accounting Practice and Theory in USA,
Development of Accounting Principles, Standards versus Principles, GAAR Alternatives in
Accounting Standards, Comparability of Financial Statements, Structure for Establishment of
Accounting Standards.
4. Structure of Accounting Theory: Elements of the structure, Accounting Postulates,
Theatrical Concepts of Accounting, Basic Accounting Principles, Exception or Modifying
Principles.
5. Conceptual Framework for Accounting and Reporting: Elements and Meaning,
Objectives, APB, Trueblood Report, Corporate Report, Stamp Report, IASC, ASB,
Conceptual Framework by IASC.
Recommended Book
1. L S Porwal, Accounting Theory Tata McGraw-Hill Publishing Company Ltd.

ACC-4262: FINANCIAL STATEMENT ANALYSIS

1. Financial Statements: Overview.

2. Balance Sheet: Financial Condition, Analysis of Assets, Analysis of Liabilities, Stockholders'
Equity.
3. Income Statement and Statement of Stockholders' Equity: Analysis of the Income
Statement, Statement of Stockholders' Equity, Earnings Quality, Inflation, Cash Flow,
Segmental accounting.
4. Statement of Cash Flows: Preparing a Statement of Cash Flows, Calculating Cash Flow from
Operating Activities, Cash flow from Investing Activities, Cash Flow from Financing
Activities, Change in Cash, Analyzing the Statements of Cash flows.
5. Analysis of Financial Statements: Objective of Financial Statement Analysis, Sources of
Information- Auditor's Report, Management Discussion, Supplementary Schedules, others
sources- Tools and Techniques- Common Size Financial Statements, Key Financial Ratios,
Liquidity Ratios, short-term Solvency, Activity Ratios, Asset Liquidity, Asset Management
Efficiency, Leverage Ratios, Debt Financing and Coverage, Profitability Ratios, Overall
Efficiency and Performance - Analyzing Data - Background, Economy, Industry and firm,
Short-term Liquidity, Net Trade Cycle, Capital Structure and Long-term Solvency, Financial
Leverage, Operating Efficiency and Profitability, Relating the Ratios, Du Pont System,
Projections, Pro Forma statements, Market Ratios.
Recommended Book
1. L M Fraser and A Ormiston, Understanding Financial Statements, (6th edition),
Prentice-Hall Inc, 2002.
 ACC-4263: SPECIALIZED ACCOUNT

1. Final Accounts: Trading and Profit and Loss Account, Balance Sheet.
2. Partnership Accounts: Essential Features of Partnership, Capital Accounts, Usual
Adjustments in Partnership Accounts, Admission of a Partner, Goodwill, Retirement, Death,
Dissolution.
3. Company Accounts: Share Capital, Stock, Types of Shares, Share Issues, Application,
Allotment, Calls, Calles in Arrears and in Advance, Frofeiture, Surrender, Reissue of
Forfeited Shares, Forfeiture of Shares when there is an over subscription and pro rata
allotment, Rights Issue, Bonus Share, Redeemable Preference Shares, Debentures, Final
Accounts of Companies.
4. Accounts for Non-Trading Concerns: Receipts and Payments Accounts, Income Tax and
Expenditure Accounts, Balance Sheet.
Recommended Book
1. S P Jain and K L Narang, Advanced Accountancy, Kalyani Publishers.

ACC-4264: CORPORATE REPORTING AND DISCLOSURE

1. Introduction to International Accounting Standards: Development of Accounting and

Financial Reporting, Accounting and Reporting Models, Need for International Accounting
Standards, International Accounting Standard Committee, Stages of Development in the
International Accounting Standards, Setting Process, International Accounting Standards
Board, Benefits from Convergence of National and International Accounting Standards.
2. Balance Sheet: Perspectives and Issues, Definition of Terms, Concepts, Rules and Examples.
3. Income Statement, Statement of changes in Equity and Statement of Recognized Gains
and Losses: Perspectives and Issues, Definition of Terms, Concepts, Rules and Examples.
4. Cash Flow Statement: Perspectives and Issues, Definition of Terms, Concepts, Rules and
Examples.
5. Accounting and Its Global Context: Cultural Environment, Legal and Political
Environment, Business Environment, Selected Financial Reporting Practices and Illustrations.
Recommended Books
1. B J Episten and A A Mirza, Interpretation and Application of International
Accounting, Standards, John Wiley & Sons. Inc.
2. M E Haskins, K R Ferris and T I Selling, International Financial Reporting and
Analysis: A Contextual Emphasis, 1996, Irwin, Inc.

ACC-4205: VIVA AND PRODECT PAPER DEFENSE

 Fourth Year/Eighth Semester
MAJOR-MANAGEMENT
MGT-4251: MANAGEMENT THOUGHT

1. Management Thought prior to Industrial Revolution: Early Management Practices -

Management Writers - Factors Leading to Development of Management Theories.
2. The Classical Theories of Management: Direction of Classical Management Theories -
Development of Scientific Management and Management Principles - Max Weber's Theory of
Bureaucratic Organization – Systematization of the Classical Management Theories.
3. Neo-Classical Theories of Management: Emergence of the Human Relations Concepts -
Basic Notions of the Human Relation Approach - Emergence of Social System Approach -
General Theory of Management.
4. Contemporary Management: The Quantitative School - Decision Theory - Experimental
Design - Game Theory - Socialist Management and Socialist Principles of Management -
Apologetic in the Theory of Management.

Recommended Books
1. Claude S George, Jr., The History of Management Thought, Prentice-Hall.
2. Herbett G. Hicks, Organization: Theory and Behavior, McGraw Hills Books Ltd.

MGT-4252: INDUSTRIAL RELATIONS AND CONFLICT MANAGEMENT

1. An Overview of Industrial Relations: Definition - Objectives - Models - Factors affecting the

Pattern of Industrial Relations - Actors in Industrial Relations.
2. Workers and Unions: Workers Typology - A Profile of the Bangladeshi Workers, Union
Typology - Evaluation- Growth- Characteristics and Problems of the Trade Unions in
Bangladesh.
3. Employers and Their Organizations: Employers' Styles in dealing with workers-Profile of
Bangladeshi Employer - Objectives and Function of the Chamber of Commerce and Industries
and Bangladesh Employers' Association.
4. Role of Government: Government Role in Different Areas of Industrial Relations -
Formulation of Labor Policies - Labor Legislations - Intervention in Wage Issues - Service
Regulations - Dispute Resolution.
5. Conflict: Definition - Levels of Conflict - Functions and dysfunctions of Conflict - Sources of
Conflict - Classification of Conflict - Effects of Conflict - Factors that make Conflict Difficult to
Manage - Approaches to Managing Conflict.
6. Conflict Resolution: Negotiation Planning and Strategy - Negotiation Breakdown - Causes and
Cures - Communication in Negotiation - Persuasion Process - Social Structure of Negotiation -
Power in Negotiation - Third Party Intervention.
7. Industrial Conflict: Nature - Process - Theories - Institutional Methods of resolution - Factors
Affecting Resolution. Collective Bargaining - Concept - Process - Scope - Prerequisites -
Operation in Bangladesh Context.
8. Adjudication Machinery: Organization and Operation of Labor Court - Problems
Encountered.
9. Employee Discipline and Grievance Handing Procedure: Concept - Steps in Disciplinary
Action - Domestic Enquiry - Charge Sheet - Cause of Grievances - Grievance Handling
 Procedure - the Employment of Labor (Standing Order) Act.
10. Participative Management and Industrial Democracy: Determinants-Country Experience -
Experience in Bangladesh.
11. Ethics in Conflict Management: Reasons for Ethics - Causes of Unethical Behavior - Model of
Ethical Decision Making - Factors Creating Unethical Tactics.
12. Bangladesh and ILO: Objectives - Structure and Finance of ILO - Impect of ILO on the labor
in Bangladesh.

Recommended Books
1. Arun Monappa, Industrial Relations, Tata McGraw Hill
2. Dale Yoder, Personnel Management and Industrial Relations, Prentice-Hall, Inc
3. Relevant Laws
(i) Industrial Relations Ordinance 1969
(ii) Industrial Relations Rules 1977
(iii) Employment of Labor (Standing Order) Act 1965
(iv) Employment of Labor (Standing Order) Act 1968
(v) Documents of ILO
(vi) Annual Report of DCCI and FBCCI

MGT-4253: COMPATATIVE MANAGEMENT

1. Introduction: Concepts of Comparative Management and International

Management-Comparing Culture - Organizational versus National Culture - Defining
Culture - Managing Cultural Diversity - Why are Cultural Management Skills
Important.
2. Culture and Comparative Management: The need for Comparative Management -
Management Culture Bound - Cultural and National Perspectives - Convergence and
Divergence Forces - Cross-Cultural Management - Models for Analyzing and
Universality and Transferability of Management.
3. Management Behavior and Leadership Style: Comparative Management Models -
Leadership Styles - Decision Making Styles.
4. An Overview: Management Systems in USA. UK and Japan - Main strengths and
weaknesses.
5. Management Scenario of Developing Countries: Characteristics of Developing
Countries - Features of Management Practices - Success Story of the third world
MNCs.
6. Management Style in Bangladesh: Brief History - Culture - Economy - Features -
Comparison with Management System of other Countries.
Recommended Books
1. S. Ronen, Comparative and Multinational Management, John Wiley and Sons.

2. Richard Mead, International Management: Cross Cultural Dimensions,

Blackwell.
3. K B Hoque, Management System in Bangladesh and Japan: A Comparative
Study, Institute of Development Economics, Tokyo.

MGE-4254: INDUSTRIAL PSYCHOLOGY

 1. Prefatory: Concept - Scope - Objective - Importance. Industry a place to study
human behavior. Psychology applied in industry.
2. Attitude: Formation and Change - Opinion - Attitude and Productivity - relevant
Experiment.
3. Causation in Behavior: Understanding versus Evaluating Behavior - Casual
Sequence in Behavior - Application of the Causation Formula to the Job - Same
Behavior due to different Causes - Different Behavior due to same Causes -
Personality.
4. Learning: Learning under Classical Conditions - Instrumental Condition - Avoidance
Learning - Pavlov's and Skinner's Experiment.
5. Personal Selection and Evaluation: Jobs and their Requirements - Job related Terms
- Human Ability and their Measurement - Use of Psychological Tests in Selection and
Placement - Training - Evaluation of Training Methods - Employee Turnover -
Absenteeism.
6. Job Satisfaction: Job satisfaction in Organization - Job Satisfaction and Productivity
- Job Related Variables.
7. Development of Participation: Nature of Employee Participation - Prerequisites for
Effective Participation - Organizational Programs to Build Participation - Labor
Union's Role in Participation - Limitations of Participation.
8. Employee Counseling: Role of Counseling - Causes of Counseling Needs - What
Counseling can do - Manager's Counseling Role - Directive and Non-directive
Counseling.
9. Frustration: The Nature of Problem Situation - Variability in Behavior - Symptoms
of Frustration - Characteristics of Motivated and Frustrated behavior - Frustration and
Social Movements - Dealing with Frustration.
10. Motivation: Human Needs -Maslow's Priority Model - Wants and
Needs-Motivational and Maintenance Factors - Comparison of Herzberg and Maslow
Models - Motivation and Productivity - nature and Study of Motivation at Work
Place.
11. Leadership: Concept - Manager and Leader - Early Concepts of Leadership - Role
Behavior as an evidence of Leadership - Skills used in Role Behavior - Factors
Affecting Leadership - Leadership Styles - Applications of Styles.
Recommended Books
1. Norman R. F. Maier, Psychology in Industry.
2. Keith Davis, Human Behavior at Work, McGraw Hills Irwin.

PAPER DEFENSE
Fourth Year/Eighth Semester
 FIN-4241: FINANCIAL ANALYSIS

1. Objectives of Financial Statement Analysis

2. Financial Statement Analysis and Accounting
3. Accounting Objectives, Conventions, and Standards- Their Implication for Analysis
4. Tools and Techniques of Financial statement Analysis- An Overview
5. Analysis of Current Assets
6. Analysis of Noncurrent Assets
7. Analysis of Liabilities
8. Analysis of Stockholders Equity
9. Intercorporate Investments, Business Combinations, and Foreign Operations
10. Analysis of the Income Statement
11. Earnings Per Share- Computation and Evaluation

12. Statements of Cash Flows

13. Effects of Price Changes on Financial Statements
14. The Auditor's Opinion- Meaning and Significance
15. Analysis of Short-Term Liquidity
16. Funds Flow Analysis and Financial Forecasts
17. Analysis of Capital Structure and Long-Term Solvency
18. Analysis of Return on Investment and of Asset Utilization
19. Analysis of Results of Operations
20. The Evaluation and Protection of Earnings
21. Comprehensive Analysis of Financial Statements

Recommended Books
1. Leopold A. Bernstein, Financial Statement Analysis- Theory, Application,
and Interpretation, (5th edition, 1993) Irwin, USA.
2. George Foster, Financial Statement Analysis.

MANAGEMENT

1. Introduction to Investment: Introduction to Investment; Securities; Securities

Market.
2. Investment Setting: Definition of Investment, Measures of Returns and Risks,
Determinants of Required Rate of Returns, Relationship between Risk and Return.
3. Introduction to Portfolio Management: Background Assumptions, Markowitz
Portfolio Theory, Combining Individual Assets into Portfolio.
4. Introduction to Asset Pricing Model: Capital Market Theory, Capital Asset Pricing
Model, Expected Return and risk, Arbitrage Pricing Theory.
5. Introduction to Security Valuation: Overview of Valuation Process, Why a Three
Step Valuation Process? Theory of Valuation, Valuation of Alternative Investments,
Relative Valuation Techniques, Required rate of return and Expected Growth Rate of
Valuation Variables.
6. Bond Fundamentals: Basic Features of a Bond, Global Bond Market Structure,
Alternative Bond Issues, Obtaining Information on Bond Prices.
7. Analysis and Valuation of Bonds: Fundamentals of Bond Valuation, Computing
Bond Yields, Calculating future Bond Prices, Bond Valuation using Spot Rates, What
determines Interest Rate? What determines Price Volatility for Bonds?
8. Bond Portfolio Management Strategies: Alternative Bond Portfolio Strategies,
Implications of capital Market Theory and the EMH on Bond Portfolio Management.
9. Stock Market Analysis: Applying the DDM Valuation Model to the Market,
Estimating the Growth Rate of Dividends, Valuation using the relative Valuation
Approach, Estimating expected EPS, Estimating the Earning Multiplier for a Stock
Series, Calculating Expected Rate of Return on Common Stock.
10. Industry Analysis: Why do Industry Analysis? Business Cycle and Industry Sectors,
Structural Economic Changes and Alternative Industries, Estimating Industry Rates
of return, Industry Analysis using Relative Valuation Approach, Other Relative
Valuation Rations, Global Industry Analysis.
11. Company Analysis and stock Selection: Company Analysis versus Selection of
Stock, Economic, Industry and structural Links to Company Analysis, Company
Analysis, Estimating Intrinsic Value, Estimating Company Earning per Share.
12. Equity Portfolio Management Strategies: Passive versus Active Management,
Overview of Passive Equity Portfolio Management Strategies, Overview of Active
Portfolio Management Strategies, Value versus Growth Investment.
13. Evaluation of Portfolio Performance: What is required a Portfolio Manager?
Composite Portfolio Performance Measures, Evaluation of Bond Portfolio
Performance, Reporting Investment Performance.
Recommended Books
1. Reilly and Brown, Investment Analysis and Portfolio Management.
2. Elton and Gruber, Modem Portfolio Theory.

FIN-4243: FINANCIAL MARKET AND INSTITUTIONS

1. Introduction: Financial Assets with classifications, Financial Markets with

Classifications, Globalization of Financial Market and Derivative Markets.
2. Financial Intermediaries and Financial Innovation: Financial Institutions, Role of
financial Intermediaries, Overview of Asset and Liability Management in Financial
Institutions, Financial Innovation and Asset Securitization.
3. Depository Institutions: Asset and Liability problem of Depository Institutions,
Commercial Banks, Savings Banks and Credit Unions.
4. Insurance Companies: Characteristics, Life Insurance Companies, Property and
Casualty Insurance Companies, Finance in the International Insurance Industry.
5. Investment Companies: Types of Investment Companies, Structure and expenses of
a Fund, Economic Motivation for Funds, Regulation of Funds, Commercial Banks
and Mutual Funds.
6. Pension Funds: Introduction to Pension Plans, Types of Pension Plans, Investments,
Regulation and Managers of Pension Funds.
7. Properties and Pricing of Financial Assets: Properties of Financial Assets,
Principles of Pricing Financial Assets and Price Volatility of Financial Assets.
8. Level and Structure of Interest Rates: Theory of Interest Rates, Determinants of
the Structure of Interest Rate.
9. Risk/Return and Asset Pricing Model: Portfolio Theory, Capital Asset Pricing
Model and Arbitrage Pricing theory.
10. Primary Markets and the Underwriting of Securities: Process of Issuing New
Securities, Investment Bankers, regulation of Primary Market, Variation in
Underwriting Process and Private Placement of Securities.
 11. Secondary Markets: Definition, Functions, Trading Locations, Market Structures,
Perfect Markets, Role of Brokers and Dealers.
12. Markets for Corporate Senior Instruments: Credit Risk and the Role of rating
Companies, Commercial Papers, Medium Term Notes, Euronotes and Bank Loans,
Corporate Bonds, Preferred Stocks, Bankruptcy Creditor Rights.
13. Mortgage Market: Definition and Origin, Types of Mortgage Design and
Investment Risks.
14. Financial Future Markets: Future Contracts, Futures versus Forward Contracts,
Role of Futures in Financial Markets.
15. Options Markets: Options Contract, Difference between Options and future
Contracts, Risk and Return Characteristics of Options.
Recommended Books
1. Frank J Fabozzi, Franco Modigliani and Michael G Ferri, Foundations of
Financial Markets and Institutions.
2. Anthony M Santomero and David F Babbel, Financial Markets, Instruments
and Institutions.

FIN-4244: PUBLIC FINANCE

1. Introduction
2. Efficiency, optimality and allocation of resources
3. Pure public goods
4. Normative and Subjective Approach
5. Principles and Canons of Taxation
6. Externality and the role of government
7. Government and the income distribution
8. Budget system and cost benefit analysis
9. Revenue structure decision making
1 0. Economic effects of income and consumption taxes, the expenditure tax 11. The
incidence of commodity taxes, excise taxes ’ 2. Public finance and the developing
economics.
Recommended Books
1. Due and Friedlauder, Government Finance
2. Rosne, Public Finance

FIN-4245: VIVA AND PROJECT PAPER DEFENSE

 Fourth Year/Eighth Semester
MAJOR-MARKETING

MKT-4231: CONSUMER BEHAVIOUT

1. Introduction to Consumer Behavior: An Overview of Consumer Behavior -

Consumer Decision Making Process- Scope of Consumer Behavior Field- Theory
Building - Role of Theory- Criteria of a Sound Theory- How Models are Constructed -
Different Models of Consumer- Application of Consumer Behavior Theories.
2. Environmental Influences: Culture- Defining Culture- Components of Culture-
Concepts of Culture Analysis- Cross Cultural Research- Multinational Marketing -
Subculture.
3. Social Organization and Reference Groups: Socialization-Primary and secondary
Reference Groups-Reference Group Norms and Conformity- Social Change- Social
Change and its affect on Consumption. Social Class - Social Stratification- Research
Models for Social Class- Social Class and Buying Behavior. Family- Influence on
Family Decision Making- Using family Concepts in Marketing.
4. Individual Influences: Learning - Learning Theory- Behavior Modification in
Psychology and Marketing- Retention and Advertising Massages - Habit Formation
and Brand Loyalty. Perception - Theories of Perception Affecting Consumer Behavior.
Motivation and Personality - Motivation Theory- Motivation Research Methods-
Concepts of Personality. Attitude - Influence of Attitude - Component of Attitude
Model - Functions of Attitude- Measurement of Attitudes- Attitude Change- Cognitive
Dissonance Theory- Multiattitude Theory.
5. Purchasing and Post Purchasing Behavior: Purchasing Process- Planned Purchases-
Intention and Probability- Unplanned Purchases- Impulse Buying - Post Purchase
Behavior.
Recommended Books
1. Harold W Berkman and Christopher C Gibson, Consumer Behavior: Concepts
and Strategies, Kent Publishing Company.
2. Loon G Schiffman and Leslie Lazar Kanuk, Consumer Behavior, (6th Edition),
Prentice-hall Inc.

MKT-4232: MARKETING RESEARCH

Exam
1. Introduction: Definition- Importance- Classification- Role in MIS and DSS-
Marketing Research suppliers and Services- Marketing Research Process- Ethics in
Marketing Research.
2. Defining Marketing Research Problem and Developing an Approach: Nature and
Importance of Marketing Research Problem- Process of Defining the Problem- Process
of Developing an Approach- Management Decision Problem and Marketing Research
Problem.
3. Research Design: Definition- Classification- Sources of Error- Budgeting and
Scheduling the Project- Marketing Research Proposal.
4. Exploratory Research Design: Primary versus Secondary Data- Criteria for
Evaluating secondary Data- Classification of Secondary Data- Qualitative versus
 Quantitative Research- Classification of Qualitative Research Procedures.
5. Descriptive Research Design: Survey Methods- Survey Methods Classified by Mode
of Administration- A Comparative Evaluation of survey Methods. Observation
Methods- Observation Methods Classified by Mode of Administration.
6. Causal Research Design: Concept of Causality- Conditions for Causality- Validity in
Experimentation - Extraneous Variables- A Classification of Experimental Design-
Laboratory versus Field Experimentation.
7. Measurement and Scaling: Primary Scales of Measurement- Comparative and Non-
comparative Scaling techniques- Non-comparative Itemized rating Scale Decisions-
Scale Evaluation.
8. Questionnaire and Form Design: Questionnaire definition- Characteristics-
Considerations for Drafting a Questionnaire- Questionnaire Design Process -
Observational Forms.
9. Sampling Design and Procedures: Sample versus Census- Sampling Design Process -
Non-probability and Probability Sampling Techniques.
10. Data Collection, Preparation and Analysis: Nature of field Work - Field Work and
Data Collection Process- Data Preparation Process - Classification of Statistical
Techniques.
11. Frequency Distribution, Cross-Tabulation and hypothesis Testing: Statistics
Associated with Frequency Distribution- Cross Tabulation- Statistics associated with
Cross Tabulation- Hypothesis Testing - Parametric Tests - Non-parametric Testing.
12. Report Preparation and Presentation: Nature and Importance of Report and
Presentation- Report Preparation and Presenting Process.
Recommended Book
1. Nacres K Malhotra, Marketing Research: An Applied Orientation, Prentice-
Hall, 2000.
2. David A Aaker, V Kumar and George S Day, Marketing Research, (5th Edition),
John Wiley and Sons.

MKT-4232: MARKETING PROMOTION

1. Introduction: Meaning - Scope - Importance and Role - Different Types of Marketing

Promotion - Promotion Planning Process.
2. Analyzing Communication Process: Nature - Basic Model of Communication -
developing Effective Communication.
3. Advertising: Meaning - Importance - Classification - Creative Strategies - Planning
and development - Creating Strategy - Implementation and Evaluation - Media
Planning and Strategy - The Media Plan - Developing the Media Plan - Market
Analysis - Establishment of Media Objectives - Media Strategy development and
Implementation - Evaluation and Follow-up - Types of Media - Effectiveness of
Advertising - Corporate Advertising - Objectives - Types - Advantages and
Disadvantages.
4. Personnel Selling: Meaning - Role - Objective - Prospecting - The Selling Process -
Opening and Securing Interview - Delivering the Presentation - Demonstration -
Answering-Objections and closing the Sales - Designing the Salesforce - Objectives -
Strategies - Structure - Size and Compensation. Managing the Salesforce - recruitment
and Selection - Training - Motivation - Evaluation.
5. Public Relations, Publicity and Corporate Advertising: Public Relations - Meaning -
Role - Marketing Pub ic Relation Function - Process of Public Relations. Publicity -
Powers of Publicity - Control and Dissemination of Publicity. Corporate Advertising -
Objectives - Types - Advantages and Disadvantages - Measuring the Effectiveness of
Corporate Advertising.
6. Sales Promotion: Meaning -Role - Growth - Major Decisions in Sales Promotion.

Recommended Books
1. George E Belch and Micheal E Belch, Advertising and Promotion- An
Integrated Marketing Communications Perspective.
2. C. A Carpatric and F A Russ, Effective Selling.

MKT-4234:BRAND MARKETING

1. Brands and Brand Management: What is Brand? Why do Brands Matter? Can
anything be branded? Branding Challenges and Opportunities, Brand Equity Concept,
Strategic Brand Management Process.
2. Customer Based Brand Equity: Customer based Brand Equity, Brand Knowledge,
Sources of Brand Equity, Building a Strong Brand.
3. Choosing Brand Elements to Build Brand Equity: Criteria for Choosing Brand
Elements, Options and Tactics for Brand Elements.
4. Designing Marketing Programs to Build Brand Equity: New Perspectives on
Marketing, Product Strategy, Pricing Strategy, Channel Strategy.
5. Integrating Marketing Communication to Build Brand Equity: Information
Processing Model of Communication, Marketing Communication Options,
Developing Integrated Marketing Communication Programs.
6. Developing a Brand Equity Measurement and Management System: Brand Value
Chain, Designing Brand Tracking Studies, Brand Equity Management System.
7. Designing and Implementing Branding Strategies: Brand - Product Matrix, Brand
Hierarchy, Designing Branding Strategy.
Recommended Book
1. Kevin Lane Keller, Strategic Brand Management - Building, Measuring and
Managing Brand Equity,(Second Edition), Pearson Education.

MKT-4235: VIVA AND PROJECT PAPER DEFENSE

Fourth Year/Eighth Semester

MAJOR - INFORMATION SYSTEMS
INF-4281: E-COMMERCE STRATEGIES IN BUSINESS

1. E-Economy and nature of e-commerce: Economics of the Web, Advantages and

disadvantages of using electronic commerce to conduct business activities, The
international nature of electronic commerce, The general structure of the network of
networks supporting electronic commerce and the relationship among Intranet,
 Extranet and internet.
2. Infrastructure of E-commerce: Characteristics to look for in an ISP-hosted
electronic commerce solution, Meeting the needs of Web site visitors and creating the
usability testing in Web site design, Infrastructure for Electronic Commerce, Selecting
Web hosting services, Options for connecting to the Internet and their cost and
bandwidth tradeoffs.
3. Security Threats and Implementing Security.
4. Electronic Payment Systems.
5. E-marketing: Strategies for Marketing, Sales, and Promotion
6. Supply Chain Management: Supply chain management and how businesses are
using the Internet and Web technologies to improve it. The software packages that
companies are using to implement business-to-business electronic commerce and
supply chain management.
7. Global and Ethical Issues: International, Legal, Ethical and Tax Issues, Using formal
project management techniques to plan and control electronic commerce.
Recommended Books
1. James A.O'Brien, Management Information Systems, (4th Edition), Tata
McGraw-Hill
2. Gray R Schneider, Electronic Commerce, Cambridge, and Massachusetts:
Course Technology.
3. Tiggelaar, Internet Strategies, Addison Wesley.
4. Strauss, J. and Frost, R., Marketing on the Internet, Prentice Hall.

INF-4282: INFORMATION SYSTEM

1. The Challenge of Applying IT Successfully: The new economy, IT innovations in

business and government, Computer aided design, Globalization, Obstacles when
applying IT in the real world.
2. Basic Concepts for Understanding Systems: Systems Analysis Tools and
Techniques, Infrastructure, Context, Information system theory.
3. Business Processes: Process Modeling, Business Process Reengineering,
Coordination and Integration, Complexity, Reliance on Machines, Quality and
Productivity.
4. Information and Database: Relational Database, Text databases and hypertext,
Information Quality, Limits to the value of information, Models, Virtual Reality.
5. Communication, Decision Making, and Different Types of Information Systems:
Communication, Decision Making, Groupware, Intranet/Extranet, Knowledge
Management, Management and Executive Information Systems, Decision Support
Systems, Data Mining and Data Warehousing, ERP and Supply chain.
6. Product, Customer, and Competitive Advantage: Electronic Commerce,
Infomediaries, Strategic information systems.
7. Human and Ethical Issues: General sources on human and ethical issues,
Human-Computer Interaction and human factors, Human behavior, Individual
differences, and training, Health and safety, Disability and assistive technology,
Ecology of work, Dependence on people for success, Privacy, Intellectual Property
and Law.
8. Information Systems Planning: Reengineering, Outsourcing, Strategic Planning,
Enterprise modeling, Cost Benefit Analysis (ROI), Project Management, International
Issues.
9. Building and Maintaining Information Systems: Capability maturity model,
System development methodologies and tools, Software Best Practices.
10. Information System Security and Control: General sources about risks, Y2K
problem, Project =a: ure, Computer Crime, Viruses, Computer and Network Security,
Cryptography and Digital certificates, Internet Firewalls and Security.
Recommended Books
1. Steven Alter, Information Systems- a management perspective, 3rd edition,
Pearson, Prentice-Hall.
2. O'Brien, James A, Introduction to Information Systems- Essentials for the
Internetworked Enterprise, McGraw-Hill.
3. Laudon, Kenneth C and Laudon, Jane ?, Essentials of Management Information
Systems, 5th Edition, Prentice Hall.

INF-4283: SYSTEMS ANALYSIS AND DESIGN

1. The Context of Systems Analysis and Design: Players in the Systems Games,
Information System Building Blocks, Information Systems Development, and Project
Management.
2. Systems Analysis Methods: Systems Analysis, Requirements Discovery, Data
Modeling and Analysis, Process Modeling, Feasibility Analysis and the System
Proposal.
3. Systems Design Methods: Systems Design, Application Architecture and Modeling,
Database Design, Output Design and Prototyping, Input Design and Prototyping, User
Interface Design.
4. Beyond Systems Analysis And Design: Systems Construction and Implementation,
Systems Operations and Support, Object-Oriented Analysis and Modeling.
Recommended Books
1. J. L. Whitten, and L. D. Bentley, System Analysis & Design Methods,
Irwin/McGraw-Hill.
2. J. A. Hoffer, et al., Modern Systems Analysis and Design, Addison-Wesley.

INF-4284: PROGRAMMING TECHNIQUIES FOR BUSINESS

1. Fundamental Concepts of Computer Programming and Terminologies:

Algorithms and its notations, Flow Charts, Functions Constants, Variables and data
type, Expressions, Selection Statements, Arrays, Records and Pointers, General Sub
Procedures, Lists, Stacks, Queues and Recursion, Loop Structures, Trees, Sorting and
Searching and data files.
2. Fundamentals of Visual Basic: Basic Understanding of Visual Basic, Visual Basic
Project, Code Basic, VB Variables, User Interface, Forms with Controls, Menu and
Tools Bars, Debugging Tools and Handling Runtime Errors.
3. Object Oriented Programming: Class Concepts, Creating Objects and Classes,
Working with Objects and Collections.
4. Creating Printed Output: Printer Object, Crystal reports.
5. Assessing Data: Reading and writing text files, VB Data Control, Creating Queries,
Jet ADO.

Recommended Books
1. Peter Norton, Guide to Visual Basic 6, SAMS, Techmedia.
2. Seymour Lipschutz, Data Structure, Schaum's outline Series, McGrow Hills.
3. Burrows and Langford, Programming Business Applications with Microsoft
Visual Basic, Irwin/McGraw- Hills Pub.

INF-4285: VIVA AND PROJECT PAPER DEFENSE