NATIONAL UNIVERSITY

First Year Syllabus

Department of Accounting
National University

Subject: Accounting
Year-wise Papers and marks distribution.

First Year
Paper Code Paper Title Marks Credits
212501 Principles of Accounting 100 4
212503 Principles of Finance 100 4
212505 Principles of Marketing 100 4
212507 Principles of Management 100 4
212509 Micro Economics 100 4
211501 History of the Emergence of Independent 100 4
Bangladesh
Total = 600 24

Detailed Syllabus

Paper Code : 212501 Marks : 100 Credits : 4 Class Hours : 60

Paper Title : PRINCIPLES OF ACCOUNTING

1. Accounting – The Language of Business: Definition and Scope of Accounting, Its role
and Functions, History of Accounting, Purpose and Nature of Accounting Information-
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 Users of Accounting Information. Branches of Accounting-Nature of Business and
Accounting.
2. Conceptual Framework for Financial Accounting: FASB Conceptual Frame for
Financial Accounting-First Level: Basic Objectives (SFAC- 1); Second Level:
Qualitative Characteristics of Accounting Information (SFAC-2); Third Level:
Operational Guidelines.
3. The Accounting Process: Double-Entry Accounting System (vis-à-vis Incomplete)
System. Accounting Equation – Effects of Transactions on the Accounting Equation. The
Account-Classification of Accounts-Selection of Account titles-Chart of Accounts-
Coding-Rules of Debit and Credit-Balancing and Normal Balance-Recording
(Bookkeeping) Aspect of Accounting Cycle: Documentary Evidence and Identification,
Analysis, and Recording of Transactions and Other Events-Journalization-Posting to the
Ledger-Preparation of Trial Balance-Limitations of Trial Balance, Errors and their
Rectification.
4. The Adjustment Process and Completing the Accounting Process: Key aspects of the
Accrual basis of accounting, Cash accounting and Break-up basis of accounting-
Adjustments-Adjusted Trial Balance-Preparation of Work Sheet-Closing Entries-Post-
Closing Trial Balance-Reversing Entries.
5. Merchandising Operations and Accounting System: Merchandising Operations and
Classifying Inventory-Purchases, Sales, Other Use or Loss and Returns of Merchandise
Inventory-Periodic and Perpetual Inventory Systems and Journal Entries-Specific
Identification Method and Inventory Cost Flow Assumption (FIFO, LIFO and Average
Cost).
6. Accounting Systems and Special Ledgers: Manual and Computerized Accounting
Systems and their effectiveness-The Voucher System-General Ledgers and Subsidiary
Ledgers: General Ledger Control Accounts and Subsidiary Ledger Individual Accounts.
Special Journals: Advantages of Special Journals-Cash Receipts Journal-Sales Journals-
Purchase Journal-Cash Payments Journal and General Journal.
7. Control of Cash: Controlling cash, Internal control. Petty Cash, Bank Reconciliation
Statement.
8. Accounting for Receivable and Current Liabilities: Receivable-Types of Receivables
valuing and disposing Uncollectible accounts-Allowance for doubtful accounts.
9. Financial Statements: Idea on a Complete Set of Financial Statement. Purpose and
interrelationship of the Financial Statement. Importance, Limitations & Preparation of
Financial Statements. Supplementary Statements/Schedules. Preparation of Financial
Statements for Sole-proprietorship Organizations.

10. Financial Statement Analysis: Horizontal analysis and vertical analysis of comparative
financial statements; Preparation and use of common-size financial statements; Ratio
analysis-Basic Ratios of Liquidity, Activity, Profitability, and Solvency.

Paper Code: 212503 Marks : 100 Credits : 4 Class Hours : 60

Paper Title: PRINCIPLES OF FINANCE

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 Introduction: Conceptual framework, Financial Decision making, Role of Finance in
a firm. Goal of financial management of a firm, Finance as a discipline.

2. Short Term Financing: Characteristics and sources, spontaneous sources, unsecured and
secured short term loan, Assignment and factoring of accounts receivables and inventory
financing.

3. Intermediate Term Financing: Characteristics and sources, different methods, repayment

method and effective interest calculation.

4. Time value of Money: Basic concepts, computing present value and future value : Single
amounts-Annuities-Mixed streams.

5. Long Term Financing: Characteristics and uses, Common stock capital, Preferred Stock
Capital and Bond, Valuation of Stock and Bond.

6. Risk and Return: Risk and Return fundamentals, Measuring risk; Probability distribution,
Expected value, Standard deviation and co-efficient of variation. Risk premium, Risk and
required rate of return, CAPM. Leverage and Risk-Financial Risk, Business Risk.

7. Capital Budgeting Cash Flows: The Capital Budgeting Decision Process-The relevant
cash flows, finding initial investment, finding the operating cash inflows, finding the
terminal cash flow, summarizing the relevant cash flows.

8. Capital Budgeting Techniques: Overview of capital budgeting techniques-Pay Back

Period, Net Present Value (NPV), Internal Rate of Return (IRR), Comparing NPV and IRR.

9. Capital Structure Decision: The firm’s capital structure-The EBIT-EPS approach to

capital structure, Choosing the Optimal Capital Structure.

Paper Code: 212505 Marks: 100 Credits: 4 Class Hours: 60

Paper Title: PRINCIPLES OF MARKETING

1. Creating and Capturing Customer Vatue: What is marketing? Understanding the

marketplace and customer needs. Designing a customer driven marketing strategy.
Preparing an integrated marketing plan and program Building customer relationship.
Capturing value from customers. The changing marketing landscape.

2. Company and Marketing Strategy-Partnering to Build Customer Relationships:

Company-wide strategic planning. Planning marketing. Marketing strategy and the
marketing mix. Managing the marketing effort. Measuring and managing return on
marketing investment.

3. Analyzing the Marketing Environment: The Company's microenvirorrment. The

company's macro environment. Responding to the marketing environment.

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4. Markets and Their Buyer Behavior: Consumer Markets and Consumer Buyer Behavior:
Consumer market Model of consumer behavior. Characteristics affecting consumer
behavior. Types of buyer decision behavior. The buyer decision process. The Buyer
decision process of new products. Business Markets and Business Buyer Behavior ;
Business market. Business Buyer behavior. Institutional and government markets.

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

segrnentation. Market targeting. Differentiation and positioning.

6. Products, Services, and Brands: Building Customer value: What is Product? Product and
service decisions. Branding strategy: building strong brands. Services marketing : nature
and characteristics of a service--Marketing strategis for service firms.

7. New Product Development and Product Life Cycle Strategies: New product
development strategy-The new product development process. Product life cycle
strategies. Additional product and service considerations.

8. Pricing: Understanding and Capturing Customer Value and Pricing Strategies: What is a
price? Factors to consider when setting prices. New product pricing strategies. Product mix
pricing strategies. Price adjustment strategies. Price changes.

9. Marketing Channels: Delivering Customer value & Relating and Wholesaling: Supply
chains and the value delivery network. The nature and importance of marketing channels.
Channel behavior and orgainization. Channel design decisions. Channel management
decisions. Retailing-Wholesaling.

10. Communicating Customer Value: Integrated Marketing Communications Strategy: The

promotion mix. Integrated marketing communications. A view of the communication
process. Steps in developing effective marketing communication. Setting the total
promotion budget and mix. Socially responsible marketing communication.

11. The Global Market Place: Global marketing today. Deciding whether to go global.
Deciding which markets to enter. Deciding how to enter the market. Deciding on the global
marketing program. Deciding on the global marketing organization.
12. Sustainable Marketing: Social Responsibility and Ethics: Sustainable Marketing. Social
criticisms of marketing. Cousumer actions toward sustainable Marketing. Business actions
toward sustainable marketing.

Paper Code: 212507 Marks: 100 Credits: 4 Class Hours: 60

Paper Title: PRINCIPLES OF MANAGEMENT

1. Introduction: Meaning; Scope; Importance; Principles; Functions; Rules of managers; Is

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 Management Science or Art? Is Management a Profession? Management as a Career;
Global management.

2. Schools of Management: History of management; Early contribution to Management;

Various Approaches to Management; Taylor's Scientific Management; Functional or
Process Approach; Fayol’s Principles of management; Human Relations; Behavioral
Science Approach; Quantitative Approach; Systems Approach; Contingency Approach;
Other Contemporary Approaches to Management.

3. Planning: Meaning; Importance; Nature; Types; Steps; Factors Affecting Planning;

Planning Techniques; Limits of Planning; Making Planning Effective.

4. Organizing: Meaning; Nature; Importance; Span of Management; Departmentation

Authority and Responsibility; Types of Organization at Structure; Delegation of Authority;
Decentralization of Authority; Problems in Organizing.

5. Staffing: Meaning; Purpose; Importance; Recruitment; Selection; Training; Promotion;

Developing Managers; Using Manager Inventory Chart.

6. Leading: Meaning; Importance; Ingredients of Leadership; Styles of Leadership:

Autocratic, Democratic and Free-reign- Likerts' System; Managerial Grid Approach;
Theories of Leadership.

7. Motivating: Meaning; Motivation and Motivator; Importance; The Need - Want -

Satisfaction - Chain; Theory Motivation; Mc-Gregor’s Theory X and Theory Y’ Maslow’s
Need Hierarchy Theory, Hergberg’s Two Factor Theory; Vroom’s Expectancy Theory;
McCelland’s Achievement; Motivation Theory: Various Motivation Techniques.

8. Controlling: Meaning, Nature; Importance; Controlling Process, Requirements of an

Effective Control System, Controlling Techniques.

Paper Code: 212509 Marks: 100 Credits: 4 Class Hours: 60

Paper Title: MICRO ECONOMICS

1. The Fundamentals of Economics: Scarcity and Efficiency-The Twin Themes of

Economics-The Logic of Economics-The Three Problems of Economic Organization:
Market, Command and Mixed Economies-Society’s Technological Possibilities : Inputs
and Outputs-The Production Possibility Frontier.

2. Markets and Government in a Modern Economy: The Mixed Economy-What is a

Market? Trade, Money and Capital-The Economic Role of Government.

3. Basic Elements of Supply and Demand : The demand Schedule : The Demand Curve-
The Supply Schedule : The Supply Curve-Equilibrium of Supply and Demand.

4. Applications of Supply and Demand: Price Elasticity of Demand and Supply : Price
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 Elasticity of Demand, Elasticity and Revenue, Price elasticity of Surplus-The Indifference
Curve & Budget Line-Deriving the Demand Curve.

5. Demand and Consumer Behavior: Choice and Utility Theory-Equimarginal Principle-

Substitution Effect and Income Effect-Consumer Surplus-The Indifference Curve &
Budget Line-Deriving the Demand Curve.

6. Production and Business Organization: Theory of Production and Marginal Products:

Basic Concepts Returns to Scale-Short Run and Long Run, Technological Change,
Productivity and the Aggregate Production Function-Business Organizations : The Nature
of the Firm; Big Small and Infinitesimal Business.

7. Analysis of Costs : Economic Analysis of Costs-Economic Costs and Business

Accounting-Opportunity Costs-Production, Cost Theory and Decisions of Firms.

8. Analysis of Perfectly Competitive Markets: Supply Behavior of the competitive Firm-

Supply Behavior in competitive Industries-Special Cases of Competitive Markets-
Efficiency and Equity of competitive Markets.

9. Imperfect Competition and Monopoly: Pattern of Imperfect competition-Marginal

Revenue and Monopoly.

10. Oligopoly and Monopolistic Competition: Behavior of Imperfect Competitors-

Innovation and Information-A Balance Sheet on Imperfect Competition.

11. How Markets Determine Incomes: Income and Wealth-Input Pricing by Marginal
Productivity.
12. The Labor Market: Fundamentals of Wage Determination-Labor Market Issues and
Policies.
13. Land and Capital: Land and Rent-Capital and Interest-Markets and Economic Efficiency.

Paper Code 211501 Marks: 100 Credits: 4 Class Hours: 60

Paper Title: History of the Emergence of Independent Bangladesh

History of the Emergence of Independent Bangladesh

Introduction: Scope and description of the emergence of Independent Bangladesh.

Writing on this topic.

1. Description of the country and its people.

a. Geographical features and their influence.
b. Ethnic composition.
c. Language.
d. Cultural syncretism and religious tolerance.
e. Distinctive identity of Bangladesh in the context of undivided Bangladesh.

2. Proposal for undivided sovereign Bengal and the partition of the Sub Continent, 1947.
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a. Rise of communalism under the colonial rule, Lahore Resolution 1940.
b. The proposal of Suhrawardi and Sarat Bose for undivided Bengal : consequences
c. The creation of Pakistan 1947 .

3. Pakistan: Structure of the state and disparity.

a. Central and provincial structure.
b. Influence of Military and Civil bureaucracy.

C . Economic , social and cultural disparity

4. Language Movement and quest for Bengali identity

a. Misrule by Muslim League and Struggle for democratic politics .
b. The Language Movement: context and phases .
c. United front of Haque – Vasani – Suhrawardi: election of 1954, consequences.

5. Military rule: the regimes of Ayub Khan and Yahia Khan (1958-1971)
a. Definition of military rules and its characteristics.
b. Ayub Khan’s rise to power and characteristics of his rule (Political repression, Basic democracy,
Islamisation)
c. Fall of Ayub Khan and Yahia Khan’s rule (Abolition of one unit, universal suffrage, the Legal
Framework Order)

6. Rise of nationalism and the Movement for self determination .

a. Resistance against cultura l aggression and resurgence of Bengali culture.
b. Sheikh Mujibur Rahman and the six point movement
c. Reactions : Importance and significance
d . The Agortola Case 1968.

7. The mass- upsurge of 1969 and 11 point movement: background,programme and significance.

8. Election of 1970 and the Declaration of Independence by Bangobondhu

a. Election result and centres refusal to comply
b. The non co-operation movement, the 7th March , Address , Operation Searchlight
c. Declaration of Independence by Bangobondhu and his arrest

9. The war of Liberation 1971

a. Genocide, repression of women, refugees
b. Formation of Bangladesh government and proclamation of Independence
c. The spontaneous early resistance and subsequent organized resistance (Mukti Fouz, Mukti
Bahini, guerillas and the frontal warfare )
d. Publicity Campaign in the war of Liberation (Shadhin Bangla Betar Kendra, the Campaigns
abroad and formation of public opinion )

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e. Contribution of students, women and the masses (Peoples war)
f. The role of super powers and the Muslim states in the Liberation war.
g. The Anti-liberation activities of the occupation army, the Peace Committee, Al-Badar, Al-Shams,
Rajakars, pro Pakistan political parties and Pakistani Collaborators , killing of the intellectuals.
h. Trial of Bangabondhu and reaction of the World Community.
i. The contribution of India in the Liberation War
j. Formation of joint command and the Victory
k. The overall contribution of Bangabondhu in the Independence struggle.

10. The Bangabondhu Regime 1972-1975

a. Homecoming
b. Making of the constitution
c. Reconstruction of the war ravaged country
d. The murder of Bangabondhu and his family and the ideological turn-around.

Second Year Syllabus

Department of Accounting

National University

Subject: Accounting
Year-wise Papers and marks distribution.

Second Year

Paper Code Paper Title Marks Credits

222501 Computer and Information Technology (Accounting) 100 4
222503 Taxation in Bangladesh 100 4
222505 Intermediate Accounting 100 4
222507 Business Mathematics 100 4
222509 Business Statistics (In English) 100 4
222511 Macro Economics 100 4
222513 Business Communication and Report Writing 100 4
(In English)
Total = 700 28

Detailed Syllabus
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 Paper Code : 222501 Marks : 100 Credits : 4 Class Hours : 60
Paper Title : Computer And Information Technology (Accounting)

1. Introduction: What is computer, Uses of Computers, Computer Generation and

Classifications, Number System, Computer Organization and Architecture, Basic Logic
Gates and Truth Tables.
2. Fundamentals of Computer Hardware: Input Hardware, Output Hardware, Processing
hardware, Peripheral and Storage Devices.
3. Introduction to System Software and Application Software: Introduction to Operating
System. Introduction to Software Development and Concepts of Programming Languages,
Compliers, Interpreters and Assembler, Program Design and Flowchart.
4. Graphical User Interface: Gaining Proficiency in GUI Operating System, Word
Processing using Ms Word: Editing, Formatting, Colors and Styles, Drawing, Tales.
5. Information Systems in Business: Why study information systems? -Why Business Need
Information Technology-Fundamental Information System Concepts-Overview of
Information System.
6. Solving Business Problems with Information Systems: A Systems Approach to Problem
Solving-Developing Information System Solutions.
7. Computer Systems: End user and Enterprise Computing.
8. Information Systems for Business Operations: Business Information Systems-
Transaction Processing System.
9. Information Systems for Strategic Advantage: Fundamentals of Strategic Advantage-
Strategic Applications and Issues in Information Technology.
10. Managing IT: Enterprise and Global Management-Managing Information Resources and
Technologies-Global Information Technology Management-Planning and Implementing
Change-Planning for Business Change with IT-Implementing Business Change with IT-
Security and Ethical Challenges-Security and Control Issues in Information Systems-
Ethical and Social Challenges of Information Technology.
11. Introduction to Accounting Information Systems: Introduction to Accounting Packages:
Features of an Accounting Package. Making Chart of Accounts. General Ledger, Payables:
Vendors, Purchase, Payments. Receivables: Customers, Sales Receives. Payroll:
Employees, Payroll. Inventory: Inventory, Transfer, Adjustment.

Paper Code : 222503 Marks : 100 Credits : 4 Class Hours : 60

Paper Title : Taxation In Bangladesh

1. Theory of Taxation:
Taxation–An Introduction: Public Finance and Tax as a Source of Public Revenue,
Other Sources of Public Revenue vs. Taxation, Public Finance vs. Private Finance,
Importance of Public Finance, Definition of Tax, Characteristics of Tax, Objectives of
taxation, Principles of taxation, Characteristics of a Good Tax.
Incidence of Taxes: Impact, Incidence and Effect of a Tax–Shifting of Tax Incidence–
Demand and Supply Theory of Tax Shifting–Additional Factors Influencing Tax Shifting
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 General Effects of Taxation.
Classification and Choice of Taxes: Classification Taxes (on the basis of: Number of
taxes, Impact and incidence of taxes, Structure of tax-rates, Subject-matter of taxes,
Elasticity of taxes, Classification of tax-bases, Increase or decrease in public revenue,
Single-point vs. Multiple-point taxes, and Collector of taxes); Choice of Taxes between
Proportional and Progressive taxes, Choice of Taxes between Direct and Indirect taxes;
Tax Structure in Bangladesh

2. Business Taxation–An Introduction: Business Enterprises as a Taxpayer (Sole-

proprietorship, Partnership, and Company), Pass-Through vs. Non-Pass-Through Entities,
Legal Taxpayer vs. Real Taxpayer.

3. Income Tax:
3.01 Introduction to Income Tax: Income Tax–Meaning, Nature, Importance in
respect of Contribution to Internal Resource Mobilization–Historical Perspective of
the Income Tax Ordinance, 1984 – Statutory Definitions of Important Terms.
3.02 Income Tax Authorities: Administrative and Judicial Authorities–appointment,
organization structure, power and functions–Taxes Appellate Tribunal–Registered
Income Tax practitioner.
3.03 Charge of Income Tax: Basic Principles, Systems (Conventional Exemption Limit
versus Filing Threshold)–Sources of Income Tax Laws.
3.04 Computation of Total Income: Types of Assessees–Scope of Total Income on
the basis of Assessee’s Residential Status–Income deemed to accrue or arise in
Bangladesh–Deemed Income (unexplained investment etc.)–Non-Assessable
Income–Income under Specific Heads (Salaries, Interest on Securities, Income from
House Property, Agricultural Income, Income from Business or Profession, Share
of Income from Firms, Income of Spouse or Minor Child, Capital Gains, Income
from Other Sources, and Foreign Income)–Set-off and carry-forward of losses.
3.05 Procedure of Assessment: Filing of return of income and Supporting Statements
and Documents. Assessment of Tax: Provisional Assessment, Assessment on
correct return, Universal Self-Assessment, Spot Assessment, Assessment after
hearing, Assessment on the basis of a Chartered Accountant’s Report, Best-
judgment Assessment, Presumptive Assessment–Other issues in assessment:
Assessment in cases of discontinuation of or succession to business, Assessment for
outgoing persons and deceased persons, Assessment of escaped income,
Limitations for assessment–Tax audit.
Rates of Taxes: Tax Rate on Capital gains and Income form winnings–Tax rate on
other income of individuals, firms and companies–Tax Rate on non-resident’s
income, Imposition of Surcharge.
3.06 Investment Tax Credit, Tax Rebate and Tax Relief: Rate of investment tax
credit, Investment allowance items and maximum limit–Tax credit on Small or
Cottage Industries–Tax-free income and tax credit–Tax relief for avoiding double
taxation.
3.07 Payment, Refund and Recovery: Four ways of Tax payment: Tax deducted at

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 source (TDS), Advance payment, Payment on the basis of return and payment on
notice of demand, Tax Recovery–TDS as the Final discharge of tax liability (sec.
82C).
3.08 Individual Assessment: Assessment covering all heads of income excluding share
of firm’s income–Clubbing of Income.
3.09 Taxation of Partnership Firms: Set-off and carry-forward of losses by firm–
Assessment of firms–Allocation firm's income among partners–Partners’ total
income including share of firm’s income–Assessment in case of change in firm’s
constitution and in case of constitution of new successor firm.
3.10 Corporate Taxation: Definitions of Company and related terms–Determination of
Total Income–Tax Rates and Tax Rebates.
3.11 Appeals And References: Appeal to Appellate Joint Commissioner of Taxes or
Commissioner of Taxes (Appeals), Appeal to Taxes Appellate Tribunal, Reference
to High Court Division and Appellate Division–Alternative Dispute Resolution
(ADR).
3.12 Miscellaneous Issues: Default and Penalty–Offence and Prosecution–Methods of
Accounting–Filing of Return of Withholding Tax–Filing of Annual Information
Return–Tax Avoidance–Bond Washing Transactions. Tax-holiday Scheme:
Industrial undertakings, Physical infrastructural facility and Cooperative society.

4. Other Taxes in Bangladesh:

4.01 Value-Added-Tax (VAT): Important terms–Exempted Goods and Services–
Output tax–Input Tax–Tax period–Taxable Goods–Invoice–Manufacturers–VAT
Authorities. Imposition of VAT–Determination of Value for VAT–Methods and
Time of VAT payment–Supplementary Duty–Turnover Tax–Tax Rebate–
Registration of manufacturers Delegated powers–Appointment VAT officials-
offence and penalties– Confiscation–Appeal-Revisions–Recovery of claims–
Alternative Dispute Resolution.
4.02 Customs Duty: Nature–Scope and importance–Goods Dutiable–Goods
Prohibited–Various Duties under the Customs Act–Rates of Duties–Tax Points and
Valuation Bases for Customs Duty–Duty-Drawback and Exemptions–Pre-
Shipment Inspection Authority –Assessment–Penalties and Offences–Customs
Authority–Appeals and References–Alternative Dispute Resolution.

Paper Code : 222505 Marks : 100 Credits : 4 Class Hours : 60

Paper Title : Intermediate Accounting
1. Review of Accounting Process and Presentation of Financial Statements
2. Plant Assets, Natural Resources, and Intangible Assets: Requirements under IAS 16
Property, Plant and Equipment, IAS 38 Intangible Assets, IFRS 6 Exploration for and
Evaluation of Mineral Resources and IAS 36 Impairment of Assets. Acquisition and
valuation of Plant Assets–The nature of Depreciation in Accounting–Cost allocation versus
valuation, Depreciation and Cash Flows; Extension of Plant Assets and its effects on
Depreciation. Depreciation Methods–Recording of depreciation; Disposition of Plant

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 assets; Natural Resources–Acquisition cost, Depletion; Intangible Assets–Amortization of
Intangibles;
3. Accounting for Investments: Requirements under IAS 40 Investment Property, IFRS 9
Financial Instruments and IAS 39 Financial Instruments: Recognition and Measurement
Investment in Debt Security- Held-to- Maturity Securities, Available-for-sale Securities,
Trading Securities. Investment in Equity Securities-Fair Value Method, Equity Method.
Other reporting Issues-financial Statement Presentation, Impairment of value, transfers
between Categories, Fair Value Controversy.
4. Current Liabilities and Contingencies: Different Types of Current Liabilities,
Contingencies-Gain Contingencies-Loss Contingencies. Presentation of Current Liabilities
and Contingencies. IAS 37 Provisions, Contingent liabilities and Contingent Assets
5. Accounting for Long Term Liabilities: Bond: Nature, Recording at issue, Determining
interest–Effective interest method, Zero-coupon bond, Bonds sold at premium or discount;
Long-term Notes; Convertible Bonds; Other long-term liabilities; Requirements under
IFRS 9 and IAS 39.
6. Partnership Accounting: Basic features of Partnership Accounting–Changes in
Partnership structure: Admission & Retirement: Treatment of goodwill, revaluation of
assets and liabilities.
7. Preparation of Cash Flow Statement: Purpose of Cash Flow Statement–Types of Cash
Flows: Operating activities, Investing activities, and Financing activities–Preparation of
Cash Flow Statement: Direct and Indirect methods–Analysis of Cash Flow Statement.
8. Preparation of Value Added Statement: Purpose and format–Preparation of value added
statement.
9. Accounting aspect of VAT: Preparation of different statements (Purchase Account Book,
Sales Account Book, Invoice Book and Account Current) under the VAT laws, Accounting
Treatment of VAT at Purchase, Sales, Withholding, Treasury Deposit, Tax Credit and Tax
Refund or Adjustment through Account Current.

Paper Code: 222507 Marks: 100 Credits: 4 Class Hours: 60

Paper Title: Business Mathematics

1. Number System: Introduction, Prime, Rational and Irrational number, even and odd
numbers and their properties. Imaginary and complex numbers; sequence, series,
Divergence of a sequence, sigma notation, Sum of natural numbers.

2. Indices and Logarithms: Indices, laws of indices, positive and fractional indices,
operation with power functions. Introduction, Laws of operations, use of logarithm tables,
Anti-logarithm, Exponential series, logarithmic series.

3. Theory of Sets: Different types of sets, union, difference intersection, Cartesian products,
Venn diagram, Application in business problems.

4. The Straight Lines & Linear Equations: Different forms of Equations-Parallel and
perpendicular form of Equations-Point of intersection of lines-Interpretation of Slope of

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 different business problems and Marginal Concept analysis, Solution of linear equations,
solution of simultaneous linear equations.

5. Quadratic Equations: Relationship between roots+- and coefficients of a quadratic

equation, Nature of roots, Solution of quadratic equations, formation of quadratic equations
with given roots. Curve sketching of different linear and non linear equations.

6. Permutations and Combinations: Fundamental principles of permutations, permutations

of things, all different and things, not all different, repeated and circular permutations.
Combinations, relationship between permutation and combinations.

7. Progression: Introduction, Sum of Series in AP and GP, Use of concept of progression to

find the present value and future value, Business problem solution.

8. Mathematics of Finance: Introduction, Annuities, Sinking Fund, Discount, Compound

interest, Simple interest, Amortization.

9. Matrices & Determinants: Introduction, Types of matrices, operation on matrices.

Solution of simultaneous linear equations. Introduction, properties of determinants,
operations on determinants. Expansions of determinants Sarrus diagram and Crammers rule
and use in business. Leontiff input-output model analysis. Application to business problem.

10. Differentiation, Integration & Use in Business: Differentiation of Algebraic functions,

transcendental function. Definition of transcendental functions-Geometric interruption of
dy/dx and marginal concept analysis. Introduction, Different rules of integration. Indefinite
and Definite integral. Determination of maxima and minima of different functions using
differentiation rules. Business problem solution. Conditions of maxima and minima, Test
for maxima and minima. Point of inflexion.

Paper Code: 222509 Marks: 100 Credits: 4 Class Hours: 60

Paper Title: Business Statistics (In English)

1. Introduction: Meaning and Concepts; Nature; Scope; Nature/characteristics of Statistical

Data; Classification; Tabulation; Frequency Distribution; Graphical Presentation of Data.

2. Measures of Central Tendency: Meaning and concepts; Arithmetic Mean; Geometric

Mean; Harmonic Mean; Weighted Arithmetic Mean; Mode; Median; Quartiles; Deciles;
Percentiles; Properties of a Good Average; Empirical Relation Among the Averages.

3. Measures of Dispersion: Significance of Measuring Dispersion; Properties of A Good

Average Dispersion; Range-Inter-Quartile Range and quartile Deviation; Mean Deviation;
Standard Deviation; Co-efficient of, Variations and Their Application.

4. Moments, Skewness and Kurtosis: Concepts; Moments from Arbitrary Value; Moments
from Mean; Relation between Moments; Measures of Skewness and its Uses, Measures of
Kurtosis and Its Application.

5. Correlation Analysis: Meaning and concept; Significance of the Study of Correlation and

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 Causation; Types of Correlation; Scatter Diagram Method; Karl Pearson's Coefficient of
Correlation; Rank Correlation Coefficient.

6. Regression Analysis: Concept; Difference between Correlation and Regression Analysis;

Simple Regression Lines; Regression Equation; Regression Co-efficient.

7. Probability: Meaning of Probability, Elements of Set Theory; Sample Space; Events;

Theorems of Total and Compound Probability; Conditional Probability and Statistical
Independence; Expected value of Random Variable.

8. Index Number: Price Index; Quantity Index; Value Index; Cost of Living Index Numbers;
Chain index Numbers; Base Shifting-Splicing and Deflating the Index; Test of Index
Numbers; Limitation and Uses.

9. Sampling Distribution: Student's Distribution; Chi-square Distribution; Fisher's Z-

Distribution; F-Distribution; Their Properties and Uses.

10. Test of Hypothesis: Procedure of Testing Hypothesis; Null Hypothesis–Alternative

Hypothesis-Type I and Type II Errors; Level of Significance; Degree of Freedom; One-
Tailed and Two-Tailed Tests; Power of Test; Tests About Mean; Tests about the Difference
between Two Means; Tests about the Difference between Two Means with Dependent
Samples; Tests about the Correlation Coefficient; Tests of Equality of Two Variances;
Testing for Equality of Several Means; Test of Independence; Test of Goodness of Fit.

11. Analysis of Variance: Assumption in Analysis of Variance; Computation of Analysis of

Variance; One way and two ways Classification.

Paper Code: 222511 Marks: 100 Credits: 4 Class Hours: 60

Paper Title: Macro Economics

1. Overview of Macroeconomics: Key concepts of macroeconomics - Aggregate supply and

demand, aggregate output and prices, Production and income, Unemployment rate,
inflation rate etc.

2. Measuring economic activity: Yardstick of an economy's performance - Gross domestic

product, Gross national product, The national accounts - balance of trade, balance of
payments, Foreign reserve and currency accounts.

3. The short run: Goods market, composition of GDP, the demand for goods, determination
of equilibrium output, investment and savings, financial market, monetary policy, demand
for money, determination of interest rate, goods market and lS relation, Financial Market
and LM relation, IS-LM model.

4. The medium run: the labor market, movements in unemployment, wage determination,
price determination, the natural rate of unemployment, business cycle theories, the AS-AD
model, equilibrium in the short run and medium run, the effects of a monetary expansion,
the natural rate of unemployment and the Phillips curve; inflation, activity and nominal
money growth etc.
14
5. The long run: The factors of economic growth; saving, capital accumulation and output,
technological progress and growth, the relationship of technological progress with wages
and unemployment etc.

6. Economic growth and stability: Theories of economic growth, patterns of growth in

developing countries, alternative models for development, price stability and inflation,
impact of inflation, modern inflation theory, dilemmas of anti-inflation policy, economic
consequences of government debt, theories and practices of fiscal policies, economic
prospect for Bangladesh

Paper Code: 222513 Marks: 100 Credits: 4 Class Hours: 60

Paper Title: Business Communication And Report Writing (In English)

Introduction to communication, Types of communication, Written communication, Major

media
of written communication, oral communication, Major media of oral, communication, Non-
verbal communication, Internal communication, Effective meeting, Information age and the
Use
of computers in business communication, Audio-visual Aids in communication, Office
Memos, Business Reports, Short essay writing on topics relating to business world, Common
business abbreviations and acronyms, Meaning and use of commercial terms, Comprehension
and precise writing, Art of addressing meeting and conferences, Receiving, Dispatching, filling
industrial & business documents and office papers.

Third Year Syllabus

Department of Accounting
National University

Subject: Accounting
Year-wise Papers and marks distribution.

Third Year
Paper Code Paper Title Marks Credits
232501 Audit and Assurance 100 4
232503 Advanced Accounting-I 100 4
232505 Cost Accounting 100 4
232507 Management Accounting (In English) 100 4
232509 Business and Commercial Laws 100 4
232511 Entrepreneurship 100 4
232513 Financial Management 100 4
232515 Banking and Insurance Theories, Laws and 100 4
Accounts
Total = 800 32

15
 Detailed Syllabus
Paper Code : 232501 Marks : 100 Credits : 4 Class Hours : 60 hrs.
Paper Title : AUDIT AND ASSURANCE

1. The Demand for Audit and Other Assurance Services: Definition of auditing, Nature of
Auditing, Distinction Between Auditing and Accounting, Economic Demand for Auditing,
Assurance Services, Types of Audits and Auditors.
2. The Auditing Profession: Chartered Accountant (CA) Firms and their Activities, Structure
of CA Firms, Role of BSEC in relation to auditing, BSEC’s Corporate Governance
Guidelines and Audit vs. Non-audit Activities, ICAB, US GAAS, International Standards
on Auditing (ISA) and Bangladesh Standards on Auditing (BSA), Statutory Cost Audit.
3. Audit Reports: Parts of the Audit Report, Categories of Audit Reports, Report on Internal
Control over Financial Reporting, Unqualified Audit Report with Explanatory Paragraph
or Modified Wording, Conditions Requiring a Departure from Unqualified Opinion, Audit
Reports other than Unqualified: Qualified Auditors’ Reports (Qualified, Adverse and
Disclaimer) and Auditors’ Reports with emphasis on materiality.
4. Legal Liability: The legal environment of audit profession, Auditors’ Liability to clients,
Auditors’ Liability to third parties under common law, Auditors’ Civil liability, Auditors’
Criminal liability, Profession's response to liability.
5. The Audit Responsibilities and Objectives: Objective of Conducting an Audit of
Financial Statements, Steps to Develop Audit Objectives, Management’s Responsibilities,
Objectives of the Auditor, Auditor's Responsibilities, Financial Statement Cycles, Setting
Audit Objectives, Management Assertions, Transaction-Related Audit Objectives,
Balance-Related Audit Objectives, Presentation and Disclosure-Related Audit Objectives,
How Audit Objectives are met, Phases of a Financial Statement Audit.
6. Audit Evidence: Definition of Evidence, Distinguishing among scientific, legal and audit
evidence, Audit Evidence Decisions, Audit Program, Persuasiveness of Evidence, Types
of Audit Evidence, Application of Types of evidence to the Evidence Decisions, Audit
Documentation, Audit File Contents and Organization.
7. Audit Planning and Analytical Procedures: Steps in Planning an Audit and Designing
an Audit Approach, Initial Audit Planning, Obtaining an Understanding with the Client,
Developing Overall Audit Strategy, Understanding of the Client’s Business and Industry,
Assess Client Business Risk, Preliminary Analytical Procedures.
8. Audits of Internal Control and Control Risk: Internal Control Objectives,
Management’s Responsibilities for Establishing Internal Control, Management’s
Assessment of Internal Controls, Auditor Responsibilities for Understanding Internal
Control and Testing Internal Control, Components of Internal Control, Process for
Understanding Internal Control and Assessing Control Risk, Obtain and Document
Understanding of Internal Control.
9. Overall Audit Plan and Audit Program: Audit Tests, Types of Audit Tests: Risk
assessment procedures and Further audit procedures, Relationship Between Further Audit
Procedures and Evidence, Audit Assurance at Different Levels of Internal Control
Effectiveness, Impact of Information Technology on Audit Testing, Audit Program.
10. 16
 Completing the Audit: Performing audit tests related to presentation and disclosure,
Review for contingent liabilities, Post-balance-sheet review for subsequent events, Issuing
the Audit Report, Communicate with the audit committee and management.

Paper Code : 232503 Marks : 100 Credits : 4 Class Hours : 60 hrs.

Paper Title : ADVANCED ACCOUNTING-I

1. Accounting for Stockholders’ Equity: The Corporate Form of Organization, Corporate

Capital: Issuance of Share/stock, Reacquisition of Shares, Preferred Stock, Accounting for
and Reporting Preferred Stock, Dividend Distributions, Stock Split, Presentation of
Stockholders’ Equity; Accounting for Share-based Payment (IFRS-2).

2. Company’s Financial Statements: Provisions on Company’s financial statements in the

Companies Act 1994 and the Securities and Exchange Rules 1987; Frequency of Financial
Reporting (Interim vs. Annual); Preparation of a complete set of Financial Statements of a
company as per IAS 1.

3. Revenue Recognition (IAS 18): Guidelines for Revenue Recognition, Revenue Recognition
at Point of Sale (Delivery): Sales with Discounts, Sales with Right of Return, Sales with
Buybacks, Bill and Hold Sales, Principal-Agent Relationships, Trade Loading and Channel
Stuffing, Multiple-Deliverable Arrangements; Revenue Recognition Before Delivery:
Percentage-of-Completion Method, Completed-Contract Method, Long-Term Contract
Losses, Completion-of-Production Basis; Revenue Recognition after Delivery:
Installment-Sales Method, Cost-Recovery Method, Deposit Method; Revenue
Recognition for Franchises.

4. Accounting for Leases: The Leasing Environment, Off–Balance-Sheet Financing,

Conceptual Nature of a Lease; Accounting by the Lessee: Capitalization Criteria, Asset and
Liability Accounted for Capital Lease Method, Operating Lease Method; Comparison of
Capital Lease with Operating Lease; Accounting by the Lessor: Economics of Leasing,
Classification of Leases by the Lessor, Direct-Financing Method, Operating Method;
Special Accounting Problems: Residual Values, Sales-Type Leases (Lessor), Bargain-
Purchase Option (Lessee), Initial Direct Costs (Lessor).

5. Accounting Changes and Error Analysis (IAS 8): Accounting Changes: Changes in
Accounting Principle, Retrospective Accounting Change Approach; Changes in Accounting
Estimate: Prospective Reporting; Change in Reporting Entity; Correction of Errors. Error
Analysis: Balance Sheet Errors, Income Statement Errors, Balance Sheet and Income
Statement Errors, Counterbalancing Errors, Non-counterbalancing Errors, Preparation of
Financial Statements with Error Corrections.

17
6. Accounting for Operating Segments (IFRS 8): Definition of operating segments,
Reportable segments: Defined operating segments, Aggregation criteria, Quantitative
thresholds.

7. Accounting relating to Bankruptcy : Bankruptcy of Individual, Partnership Firms and

Company under the Bankruptcy Act 1997.

Paper Code : 232505 Marks : 100 Credits : 4 Class Hours : 60 hrs.

Paper Title : COST ACCOUNTING
1. Cost Accounting and Cost Accountant: Cost Accounting: Definition, Differences with
Financial Accounting, Management Accounting; Cost-Benefit Approach in Decision
Making; Different Costs for Different Purposes, Organization Structure and the Cost
Accountant; Cost Accounting as a Profession and Professional Ethics.
2. An Introduction to Cost Terms and Purposes: Costs and Cost Terminology–Direct Costs
and Indirect Costs, Factors Affecting Direct/Indirect Cost Classifications; Cost-Behavior
Patterns: Variable Costs and Fixed Costs, Cost Drivers, Relevant Range; Relationships of
Types of Costs, Total Costs and Unit Costs; Types of Inventory in Manufacturing,
Merchandising-, and Service-Sector Companies; Commonly Used Classifications of
Manufacturing Costs (Inventoriable Costs and Period Costs); Prime Costs and Conversion
Costs, Different Meanings of Product Costs; A Framework for Cost Accounting and Cost
Management; Calculating the Cost of Products, Services and Other Cost Objects.
3. Cost Behaviour Analysis: Basic Assumptions and Examples of Cost Functions,
Identifying Cost Drivers, Cost Estimation Methods: Industrial Engineering Method,
Conference Method, Account Analysis Method, and Quantitative Analysis Method; Steps
in Estimating a Cost Function Using Quantitative Analysis, High-Low Method, Regression
Analysis Method, Evaluating Cost Drivers of the Estimated Cost Function, Nonlinear Cost
Functions, Data Collection and Adjustment Issues.
4. Materials: Direct and Indirect Materials, Procurements of Materials, Storage of Material.
Materials Record, Methods of Valuing Material Issues, Planning Material Requirements,
Stock levels, EOQ, Safety Stock, Materials Control, Stock Verification and Adjustment.
5. Labor: Measuring Labor Costs, Overtime Premium and Idle Time, Labor Cost Control,
Method of Remuneration, Incentive Plans, Calculation of labor cost, Recording of labor
cost.
6. Overhead: Planning and Control of Overhead, Predetermined Manufacturing Overhead,
Methods of Determining Allocation Ratios, Applied Manufacturing Overhead, Over and
Under Applied Manufacturing Overhead, Administrative, Selling and Distribution
Overhead, Accounting for Overheads.
7. Allocation of Support-Department Costs, Common Costs, and Revenues: Allocating
Support Department Costs Using the Single-Rate and Dual-Rate Methods, Budgeted
Versus Actual Costs, and the Choice of Allocation Base, Allocating Costs of Multiple
Support Departments: Direct Method, Step-Down Method, and Reciprocal Method;
Allocating Common Costs: Stand-Alone Cost-Allocation Method and Incremental Cost-
Allocation Method; Cost Allocations and Contract Disputes, Bundled Products and
Revenue Allocation Methods.

18
8. Job Costing: Building-Block Concepts of Costing Systems, Job-Costing and Process-
Costing Systems, Job Costing: Evaluation and Implementation, Time Period Used to
Compute Indirect-Cost Rates, Normal Costing and Actual Costing, Normal Job-Costing
System in Manufacturing, General Ledger and Subsidiary Ledgers, Batch Costing and
Contract Costing.

9. Process Costing: Process Costing, Physical Units and Equivalent Units, Calculation of
Product Costs, Journal Entries; Weighted-Average (WA) Method and First-In, First-Out
(FIFO) Method, Transferred-In Costs in Process Costing, Spoilage and Scrap, Normal and
Abnormal Spoilages, Procedure for Process Costing with Spoilage and Scrap.
10. Service Costing : Accounting Systems of Transport Company, Educational Institute &
Hospital.

Paper Code : 232507 Marks : 100 Credits : 4 Class Hours : 60 hrs.

Paper Title : MANAGEMENT ACCOUNTING (In English)

1. Introduction: Definition of Management Accounting and Its Relation with Financial and
Cost Accounting, Management Accounting and Decision Making, Importance of Ethics,
Management Accounting in Service and Nonprofit Organizations, Cost-Benefit and
Behavioral Considerations, Management Process and Accounting, Planning and Control for
Product Life Cycles and the Value Chain, Career Opportunities in Management Accounting,
Changes in Business Processes and Management Accounting, Management Accounting
Profession.
2. Cost Concepts and Classifications: General Cost Classifications- Cost Classifications on
Financial Statements - The Flow of Cost in a Manufacturing Company- Cost Classifications
Predicting Cost Behavior- Cost Classifications for Decision Making.
3. Absorption and Variable Costing: Variable and Absorption Costing, Variable vs.
Absorption Costing: Operating Income and Income Statements, Absorption Costing and
Performance Measurement, Comparing Inventory Costing Methods: Absorption &
Variable, Costing, and Actual, Normal & Standard Costing; Reconciliation of profit under
both methods.
4. Activity-Based Costing: Broad Averaging and Its Consequences; Under-costing and
Over-costing, Product-Cost, Cross-Subsidization, Simple Costing System Using a Single
Indirect-Cost Pool, Refining a Costing System–Activity-Based Costing (ABC) Systems,
Implementing ABC; Comparing Alternative Costing Systems.
5. Cost-Volume-Profit Relationships: Identifying Resources, Activities, Costs, and Cost
Drivers, Variable and Fixed Costs, CVP Analysis: Computing the Break-Even Point (BEP),
Graphing the BEP, Changes in Fixed Expenses, Changes in Unit Contribution Margin, Target
Net Profit and an Incremental Approach, Multiple Changes in Key Factors; Additional Uses
of CVP Analysis: Best Cost Structure, Operating Leverage, Margin of Safety, Contribution
Margin and Gross Margin; Sales-Mix Analysis, Impact of Income Taxes.
19
6. Relevant Costs for Decision Making: Management’s Decision-making Process-
Identifying Different Costs and Benefits- Different Costs for Different Purposes-The
Incremental Analysis Approach-Types of Incremental Analysis- Accept an Order at a
Special Price, Make or Buy, Sell or Process Further, Retain or Replace Equipment,
Eliminate an Unprofitable Business Segment, Allocate Limited Resources.
7. Budgeting and Budgetary Control: Budgets and the Organization; Potential Problems in
Implementing Budgets, Planning Horizon (Strategic Plan and Long-Range Planning); Types
of Budgets: Master Budget and Continuous Budgets (Rolling Budgets); Components of a
Master Budget: Operating Budget/Profit Plan (Sales budget, Purchases budget, Cost of goods
sold budget, Operating expenses budget, Budgeted income statement), and Financial budget
Cash budget, Budgeted balance sheet); Preparing the Master Budget; Activity-Based Master
Budgets (Functional Budgets and Activity-Based Budgets)..
8. Flexible Budget: Flexible Budget and Fixed Budget-Characteristics of Flexible Budget-
Advantages of Flexible Budget-Segregation of Semi-variable Cost-Preparation of Flexible
Budget.
9. Standard Costing: Concepts-Standards and Budgets-Advantages of Standard Costing-
Analysis of Material, Labor and Overhead Variances.

Paper Code : 232509 Marks : 100 Credits : 4 Class Hours : 60 hrs.

Paper Title : BUSINESS AND COMMERCIAL LAWS

1. The Contract Act, 1872: Definition of contract–Essentials of contract–Communication,

acceptance and revocation of proposals, Contracts; voidable contracts and void
agreements–Consignment contracts–Contracts which must be performed–Time and place
of performance–Contracts which need not be performed–Breach of contract–Indemnity and
guarantee–Bailment–Bailment of pledges–Agency, appointment and authority of agents,
sub-agents, revocation of authority, agent’s duty to principal, principal’s duty to agent.
2. The Sale of Goods Act, 1930: Formation of the contract–Effects of the contract–
Performance of the contract–Rights of unpaid seller against the goods- Suits for breach of
the contract.
3. The Negotiable Instruments Act, 1881: Promissory notes, bills of exchange and cheques–
Negotiations–Payment and interest–Discharge from liability on notes, bills and cheques–
Notice of dishonour–Special provisions relating to cheques–Special provisions relating to
bills of exchange–Penalties in case of dishonour of certain cheques for insufficiency of
funds in the accounts
4. The Trade Marks Act, 2009: Registration procedures and duration, Effects of registration,
Use of trademark.
5. The Partnership Act, 1932: The nature of partnership–Relations of partners to one
another– Relations of partners to third parties–Incoming and outgoing partners–Dissolution
of a firm– Registration of firms.

20
6. The Bangladesh Labor Act, 2006: Important Statutory Definitions: Factory, Worker,
Employer, Commercial Establishment, Industrial Establishment; Summary of major
provisions on: Employment and Conditions of Services, Employment of Adolescent,
Provisions of Health, Hygiene, Safety and Welfare Measures, Working hours and leave,
Trade Union and Industrial relations, Dispute resolution, Workers’ Participation in
Companies’ Profits.
7. The Bangladesh Environment Conservation Act, 1995: Restrictions on manufacture,
sale etc. of article s injurious to environment–Remedial measures for injury to ecosystem–
Environmental Clearance Certificate.
8. The Arbitration Act, 2001: Arbitration agreement, Subject matter of arbitration, Different
methods of arbitration, Arbitration Tribunal, Arbitral proceedings, Arbitral award, Appeals.
9. The Competition Act, 2012: Objective of the Act–Agreement against Competition–Abuse
of Dominant Position–Bangladesh Competition Commission–Complaint, Inspection and
Disposal–Appeal.

Paper Code: 232511 Marks: 100 Credits: 4 Class Hours: 60 hrs.

Paper Title: ENTREPRENEURSHIP

1. Introduction to Entrepreneurship: Meaning of entrepreneurship, entrepreneur and

entrepreneurship-historical background of the concept of entrepreneurship- entrepreneurial
process-causes for interest in entrepreneurship, climate for entrepreneurship-establishing
entrepreneurship in the organization-types of entrepreneurship-classification of
entrepreneurs-entrepreneurs background and characteristics- common qualities of an
entrepreneur-role of entrepreneurs in developing countries like Bangladesh-entrepreneurial
careers and education- ethics and social responsibility of entrepreneurs-methods of
assessing self-entrepreneurial qualities-Theories of entrepreneurship: Psychological
theories, Socio-psychological theories and cultural theories and models of
entrepreneurship.

2. Entrepreneurial Environment and business Opportunity identification: Analysis of

business environment-political, economic, legal and technical aspects of environment,
environmental scanning procedure, SWOT analysis, techniques of environmental analysis.

3. Introducing Small Business : Definition, Types, Forms of Small Business, Advantage and
disadvantage of Small Business.

4. Planning of Small Business: Definition, Importance, uses and features of a business plan,
how to prepare a business plan, pitfall to avoid in making business plan.

5. Franchising: Meaning, purpose of franchising, franchise agreement, cost of franchise.

6. Financing Small Enterprises: Planning financial needs, using capital in small business,
Sources of financing for small firms, working capital and request for institutional loan.

7. Entrepreneurship and Small Business Development in Bangladesh: Role of SME

foundation, BSCIC and other organization under the entrepreneurship small business
development in Bangladesh-Women entrepreneurship in Bangladesh.
21
8. Business Documents Collection Procedure and Maintenance: Issuing trade license,
collecting TIN Number, VAT registration, Opening business account with bank and other
non-banking financial institutions, collecting association membership, partnership
agreement, registration of joint stock companies, registration of cooperative society,
registration of foundation, registration of NGO-IRC, ERC, opening a L/C, export
documentations-import documentations-Insurance-fire-environment-intellectual property-
trade mark Patents, Copyrights and Trade secrets, and other relevant business documents
collection procedure and maintenance.

9. Writing a Business Plan: Assignment for internal evaluation (Marks : 20)

Paper Code: 232513 Marks: 100 Credits: 4

Class Hours: 60
hrs.
Paper Title: FINANCIAL MANAGEMENT

1. Goals and Functions of Finance: Meaning of Financial Management, Financial Goal,

Maximize Shareholders, Wealth, Maximization of EPS, Corporate decisions, Importance
of Financial Management, Factors influencing financial decisions, Agency Problems,
Dealing with Agency Problems, Principle of Financial Management, Social Responsibility,
Corporate governance.

2. Capital Budgeting and Risk Analysis: Risk Evaluation approaches-Certainty Equivalents

(CE), Risk-adjusted Discounted Rates (RADR), CE vs RADR, Probability Distribution
Approach, Decision Tree Approach, Behavioral Approach for Dealing with Risk-
Sensitivity Analysis, Simulation.

3. Theory of Capital Structure: Introduction to the Theory, Assumptions and Definitions,

NI Approach, NOI approach and Traditional Approach, Modigliani-Miller (MM) Position,
Arbitrage process, Taxes Capital Structure, Corporate plus Personal Taxes, Merton Miller’s
Equilibrium, Effects of Bankruptcy Costs, Tradeoff model, Packing order theory.

4. Dividend Policy: Procedural Aspects of Paying Dividends, Types of Dividend Policies,

Factors Affecting Dividend Policy, Dividend Payout Irrelevance, Arguments for Dividend
Payout Mattering, Impact of Other Imperfections, Financial Signaling, Share Repurchase,
Method of Repurchase, Repurchasing as Part of Dividend Decision, Stock Dividends,
Stock Splits.

5. Capital Market financing: Public Offering of Securities, Traditional Underwriting, Best

Efforts Offering, Making a Market, Shelf Registrations, Flotation Costs, Government
Regulations for Issuing Securities, SEC Review, SEC Regulations in the Secondary
Market, Selling Common Stock Through a Rights Issue, Value of Rights, Success of the
Offering, Standby Underwriting, Oversubscriptions, Rights Issue vs. Public Offering,
Green Shoe Provision, Financing a Fledgling, Initial Public Offerings, Information Effects
of Announcing a Security Issue, Types of Long-term Debt Instruments, Retirement of
Bonds, Preferred Stock and its Features, Common Stock and its Features, Bond Refunding.

6. 22
 Lease Financing: Definition of Lease, Types of Lease, Leasing Arrangements,
Advantages and Disadvantages of Lease, Lease versus Purchase Decision, Leasing in
Bangladesh-Problems and Prospects.

7. Working Capital Management: Importance, Determinants of Working Capital, Polices

for Financing Current Assets, Operating Cycle and Cash Conversion Cycle, Estimating
Working Capital Requirement.

Paper Code: 232515 Marks: 100 Credits: 4 Class Hours: 60 hrs.

Paper Title: BANKING AND INSURANCE THEORIES, LAWS AND
ACCOUNTS

Part-A: Banking Theories, Laws and Accounts (50%)

1. Introduction: Definition, Evolution, Classification, Functions, Objectives, and Principles of Bank,

Functions of commercial bank, Objectives of Commercial Bank, Forms of advance, Types of
security, Electronic banking services, Functions of central bank, Credit control of central bank,
Principles of note issue, Method/systems of note issue, Role of bank in economic development,
Structure of banking system in Bangladesh.
2. Banking Company in Bangladesh: Business and licensing of bank companies, Paid up capital and
reserves, Appointment and removal of directors and chief executive officer, Illegal banking
transactions by companies, Acquisition of the undertaking of banking companies, Suspension of
business and winding up of banking companies, Restriction on loans and advances, Issuance of
policy directions by BB, Remission of loans, Classified Loan and Loan Loss Provisions, Operation
and management, Inspection and investigation, Submission of return and reports.
3. BB’s Guidelines for Banks: Corporate Governance Guidelines, and Guidelines on Risk Based
Capital Adequacy for banks.
4. Financial Statements of Banking Companies: Preparation of Financial Statements of Banking
Companies as per BB’s Guidelines.

Part-B: Insurance Theories, Laws and Accounts (50%)

1. Insurance Company in Bangladesh: Definition and Evolution of Insurance, Functions,

Importance and Classification of Insurance, Essential element of insurance, Insurable interest,
Classification of insurance policies under life insurance, marine insurance and fire insurance,
Reinsurance.
2. Insurance Company in Bangladesh: Insurance Development and Regulatory Authority (IDRA),
Registration and renewals, Determination of premium rates, Capital and deposits, Margin of safety,
Insurable interests, Actuarial report and abstract, Registers, Submission of returns, Investment of
assets, Solvency margin, Loans and Management, Investigation and power of regulatory authority,
Assignment and transfer of policies, Commissions, rebates and management expenses, Distribution
of dividend, bonus and profit, Licensing of agents, Survey and surveyors.
3. Calculation of Premium and Claims of Insurance: Calculation of net single and annual premium
of life insurance, Methods of payment of claim in life insurance, Calculation of loss and actual
claims in marine insurance and fire insurance.
4. Financial Statements of Insurance Companies: Preparation of Financial Statements of Insurance
Companies as per Guidelines of the IDRA.

23
 Fourth Year Syllabus
Department of Accounting
National University

Subject: Accounting
Year-wise Papers and marks distribution.

Fourth Year

Paper Code Paper Title Marks Credits

242501 Accounting Theory 100 4
242503 Advanced Auditing & Professional Ethics 100 4
242505 Accounting Information Systems 100 4
242507 Organizational Behavior 100 4
242509 Corporate Law and Practices 100 4
242511 Working Capital Management And Financial 100 4
Statement Analysis
242513 Advanced Accounting-II 100 4
242515 Investment Analysis and Portfolio Management 100 4
242517 Research Methodology (In English) 100 4
242518 Viva-voce 100 4
Total = 1000 40

Detailed Syllabus

Paper Code : 242501 Marks : 100 Credits : 4 Class Hours : 60 hrs.

Paper Title : ACCOUNTING THEORY

1. Development of Accounting Theory: Historical Development.

2. Conceptual framework of Accounting and Reporting.
3. Agency Theory and need for Accounting.
4. Signaling Theory and Accounting Information, Contingency Theory, Institutional Theory,
Asymmetry of Information Theory, Bounded Rationality Theory and the Theory of
Knowledge.
5. Income concepts: Accounting and Economic Income, Hick’s Theory of Income, Capital
Maintenance, Hayek’s Capital Maintenance.
6. Hidden cost of control.
7. Earnings Management : Earnings Forecast Model, Smoothing and Big Bath.
8. Incentive Scheme : Profit Sharing, Share ownership, Share options, Accounting for share
options (IFRS2).
24
9.Contingencies and Disclosure, IAS 37.
10. Fair Value Measurement, IFRS 13.
11. Accounting covenants and Loan Agreement.
12. Capital Structure: Debt-equity, Free cash flow, Optimum Capital Structure, Nature of
Assets and Capital Structure.
13. Test of uses of Accounting Information: Market efficiency, CAPM.
14. Intangibles: Goodwill, Copyright, Patents, Brands, Trademarks, R&D, IAS 38.
15. Valuation: Cost, Replacement, Appraised Value, Market Value, Present Value, Arbitrary
Valuation, Tobins’ Q.
16. Regulation: IFRS, Standard setting process, GAAP, Differences in GAAP.

Paper Code : 242503 Marks : 100 Credits : 4 Class Hours : 60 hrs.

Paper Title : ADVANCED AUDITING & PROFESSIONAL ETHICS

1. International Standard on Auditing : Objectives and Basic Principles Governing an

Audit : ISA # 18, ISA @ 23, Auditing Engagement Letter ISA # 2, Planning ISA # 4, First
Year Audit Engagement : ISA @ 28 and other ISA.
2. Analytical Procedures (ISA 520) : Introduction, Nature and purpose of Analytical
procedures, Analytical Procedure and Risk Assessment Procedures, Substantive Analytical
Procedures, The Reliability of Data, Investigating Unusual items, Using the work of
another Auditor, Using the work of an expert.
3. Audit of a Limited Company : Qualification, Appointment, Remuneration of Auditors,
Power, Duties, Rights and Status of an Auditor, Auditor Report, Corporate Governance
Certification, Audit of Private Limited Company, Group of Companies, Holding
Companies and their Subsidiaries, Joint Audits, Responsibilities of Joint Auditor.
4. Government Audit : Nature and Objectives of Government Audit, Duties and Powers of
Comptroller and Auditor General, Audit Code of Government of Bangladesh. Audit against
Regularity, Audit of Grants and Aids, Local Authority Audit.
5. Management Audit : Development of Operational/Management Audit; Structure, Scope,
Need and Steps in Management Audit, Quality of Management Auditor, Function of
Management Auditor, Mechanism of Management Audit.
6. Cost Audit : History of Cost Audit, Reasons for introducing Cost Audit, Objectives of Cost
Audit, Advantage of Cost Audit, Cost Records, Qualification and appointment of Cost
Auditor, Commencement of Cost Audit, Area of Cost Audit, Cost Accounting Standard,
Legal Provision of Cost Audit in Bangladesh. The Role of ICMAB, Distinction between
Financial Audit and cost Audit. Cost Audit Report, Penalty, Cost Audit Procedure of Sugar,
Textile and Pharmaceutical Industries.
7. Basic Ethics : What is ethics, Moral reasoning, Moral principles, Why morality matters,
responsibility.
8. Business Ethics : Introduction, The moral purposes and limits of business activity, Key
moral rationships in business, Ethics in the public sector, conflicts of interest.
9. Professional Ethics : Professional moral responsibility, Duties to clients, The professional
as employee, obligation to third party, Obligations to the Profession and colleagues, Code
of Professional Ethics.

25
 Paper Code : 242505 Marks : 100 Credits : 4 Class Hours : 60 hrs.
Paper Title : ACCOUNTING INFORMATION SYSTEMS

1. The Information System: An accountant’s Perspective – The information environment, the

framework of AIS and the various sub systems. Organizational structure, The Role of the
Accountant. Accounting Information system – AIS and MIS – Accounting as a System –
Users of Accounting Information System – Management Structure Information
Technology and Corporate Strategy – The AIS and Corporate Strategy – How AIS can add
Value to an Organization – Models of Decision Making – Human Aspect of the AIS –
Transaction processing – Computer Hardware and Software in AIS – Computerized
Accounting System –Tools to implement Accounting Systems.
2. Introduction to Transaction Processing: An Overview of transaction Processing:
Transaction cycles; the expenditure cycle, Accounting record keeping, Audit Trail, The
Chart of Accounts, Different Methods Coding, Documentation techniques, Computer based
accounting Systems.
3. Data Processing and Data Based Management System (DBMS): Data Input, Data
Storage, Data Processing, Information Output, File-oriented Approach, Data Base
Approach, Logical and Physical Views of Data, Schemas, Data Dictionary, DBMS
Languages, Relational Data Bases, Data Based Management Systems (DBMS), Data
Modeling and Data Base Design, Introduction to E-Business.
4. Documenting AIS: Importance of Documentation, Document Flow Charts, Guidelines for
drawing DFC, System Flow Chart & DFD, System FC & Guidelines, Program FC,
Decision Table, Case Tool.
5. Ethics, Fraud and Internal Control: Ethical issues in business, fraud and accountants,
Internal Control concepts and procedures, COSO Framework, Assessing and Managing
Risk Related to AIS, Computer Fraud and Security, Auding of Computer-Based
Information Systems.
6. Overview of sales, Purchase, Revenue and Expenditure Cycles: Overview of the manual
revenue system and study of CBAS. Study of the sales and purchases sub systems of an
organization, aimed at understanding them and how they link up with the main systems.
Overview of Purchases and cash disbursements, Computer based Purchases and Cash
disbursements. Payroll Activities, Computerized Payroll System. Threats, Exposures, and
control Procedures in the Revenue and Expenditure Cycles.
7. General Ledger, Financial Reporting and Management Reporting System: Data
Coding System, Financial Reporting System, Management Reporting Systems, Threats,
Exposures and Control Procedures in the Revenue and Expenditure Cycles.
8. AIS in Management Control: AIS Characteristics and Criteria for Management Control-
AIS Data Support for Management Control- AIS- MIS use Mix in Management Control-
Accountants and Management Control Interface – Management Control Decision Using
AIS.
9. Strategic Decisions: DSS, AIS and AI/ES: AIS in Corporate Planning- Decision Support
System (DSS) – Artificial Intelligence (AI) and Expert Systems Operation and Evaluation.
10. Systems Organizations, Development and Management: Approaches to System
Development, AIS Development Strategies, System Development Life Cycle (SDLC).

Paper Code : 242507 Marks : 100 Credits : 4 Class Hours : 60 hrs.

Paper Title : ORGANIZATIONAL BEHAVIOR

1.
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 Key elements of OB : Organizations, Ownership, size, organizational structure, goals
and plans, understanding OB, history, OB and related disciplines.
2. Anthropology: Evolution of man, transformation of society, man and interactions, Darwin,
Lamarck, George Herbert Mead’s sociology of thinking.
3. Cognitive System : Memory, working, memory, long term memory, cerebral cortex,
information processing approach, implicit memory and explicit memory, physiological
basis of learning, bounded rationality, cognitive development, socio-biological differences
in man, cognitive development, internal conversation theory.
4. Self-interest behavior : Agency relation, division of labor, separation of ownership from
control, asymmetry of information, social stratification, moral hazard and adverse
selection, Kenneth Arrow’s signaling theory and uncertainties, anthropology and agency
relation, division of labor, Adam Smith, Berlee and Means, Michael Jensen, agency costs.
5. Belief versus knowledge : Rituals, fixed beliefs, revision of belief, justified belief,
information vs knowledge, imperfections of knowledge, independent reasoning, David
Hume’s theory of understanding, Emmanuel Kant’s pure reason, Friedrich Hayek,
Aristotle.
6. Personality : Types, traits, disorder, development, narcissistic, theories.
7. Attitudes, Perception : Perceptual set and assumptions about behavior, sex, appearance,
attractiveness, discrimination, errors, communication, interpersonal communication.
8. Selection, Staffing and Training : Planning of needs, advertisement, applications,
process, committee system, training design, methods, evaluation.
9. Work conditions and job satisfaction : Job analysis, satisfaction assessment, effects,
organizational commitment, organization citizenship behavior.
10. Group Behavior : Various groups, structure, process, decision making, external conditions
imposed on groups, teams vs groups, Hawthorn study.
11. Labor-management relations : Collective bargaining agent, process, labor management
committee, regulation, employment law, negotiation skill.

12. Conflicts and negotiations : Functional and dysfunctional conflicts, coordination conflict
model.
13. Leadership: Theories, style, contingency theory, traits, skills.
14. Culture, power and politics : Various types of power, person culture, role culture, task
culture, corporate culture, national culture.
15. Motivation Theories: Maslow, Hertzberg, expectancy theory, equity theory, goal setting
theory, refinement theory.
16. Stress and counseling: Work schedules, job stress, burnouts, health and safety, accidents,
types of counseling.
17. Grievance System : Non-union grievance system, open door policy, ombudsperson,
hearing officer, peer decision making committee, outside arbitration, organizational justice,
distributive, procedural, interactional.
18. Appraising and rewarding performance : Individual and organization performance,
measures of performance, reward systems, performance related pay.
19. Change Management : Causes, resistance, dealing with resistance, strategic change,
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 business process reengineering.
20. Corporate social responsibility : Shareholders vs stakeholders, environment, disclosures,
economic, legal, ethical, discretionary responsibilities, evaluation.
21. Behavior in Accounting : Imposed vs accepted budget, budget slack, disclosure,
limitations of accounting measures of performance, responsibility accounting, accounting
covenants, control.

Paper Code : 242509 Marks : 100 Credits : 4 Class Hours : 60 hrs.

Paper Title : CORPORATE LAW AND PRACTICES

1. Introduction : Background and evolution of Company Law, Definition. Legal

Characteristics, General Characteristics, Artificial person.
2. Types of Companies : Private Limited Companies, Public Limited Companies, Unlimited
Liability Company, Cooperatives Foreign Companies.
3. Formation of Company : Registration, Promoters, Memorandum & Articles of
Association.
4. Capital Formation : Capital, Prospectus, Commission & Brokerage.
5. Shareholders of the Company : Membership of the Company, Share and call, Share
transfer.
6. Contracts of the Company : Nature of the contracts, Contracts of company under different
situations, New contracts & pre-incorporation contracts etc. Ultra vires contracts.
7. Borrowing of the Company : Borrowing power & procedures, Debenture.
8. Company’s Management & Administration : Nature of Management, Directors,
Company Secretary, Managing Agent, Meeting & Resolutions.
9. Accounts & Audit of Company : Accounts of Companies, Auditors of Companies.
10. Dividends : Meaning, Types, Policies.
11. Transformation & Winding up of Company : Merger & Reconstruction, Liquidation.

Paper Code : 242511 Marks : 100 Credits : 4 Class Hours : 60 hrs.

Paper Title : WORKING CAPITAL MANAGEMENT AND FINANCIAL
STATEMENT ANALYSIS

A. Working Capital Management : (60%)

1. Introduction : Concept of Working Capital, Components of Working Capital, Nature of
Working Capital, Kinds of Capital, Importance of Adequate Working Capital, Inadequacy
of working Capital, Dangers of Inadequate or Excessive Working Capital, Determinants of
Working Capital, Sources of Working Capital, Management of Working Capital, Working
Capital Forecasting, Working Capital Cycle.
2. Management of Cash and Marketable Securities : Managing Cash Inflows and
Outflows, Cash Forecasting, Models for the Management of Cash and Temporary
Investments.
3. Receivables Management and Credit Policies : Terms of Sales Decisions, Credit
Granting Decision, Monitoring Accounts Receivable.
4. Inventory Management : Certainty Approach, Uncertainty Approach.
5. 28
 Management of Short-Term Liabilities : Calculating the Cost of Short-Term
Financing from Different Sources, The Sequential Method of Formulating a Structure of
Current Debts, The Integer Programming Approach to Structuring Current Debts.

B. Financial Statement Analysis (40%)

6. A Preview of Company Fundamentals : Qualitative Information and Their Interpretation,
Supply of Accounting Statement Information, Regulatory Bodies and Their Role, Market
Demand and Supply of Information.
7. Basic Financial Statement Analysis Techniques : Broad Guidelines for Financial
Statement Analysis, Techniques of Financial Statement Analysis, Absolute Studies :
Comparative Statements, Time Series Techniques, Trend Statements, Supplementary
Statements.
8. Ratio Analysis: Profitability, Liquidity, Solvency, Growth and Overall Ratios, Market
Test, Significance and Limitations of Ratio Analysis.

Paper Code : 242513 Marks : 100 Credits : 4 Class Hours : 60 hrs.

Paper Title : ADVANCED ACCOUNTING-II

A. Financial Accounting
1. Valuation of Goodwill and Shares : Nature of Goodwill, Types of Goodwill, Methods of
Valuing Goodwill, Valuation of Shares, Need for Valuation, Methods of Valuation.
2. Royalty Accounts : Royalty, Minimum Rent, Short workings, Recoupment of Short
working, Accounting Entries in the Books of Leassee and Landlord, Sub-lease.
3. Business Combination : Accounts for Business Purchase, Amalgamation, Absorption and
Reconstruction of Companies (IAS)#, Introduction to Inter-Corporate Investment and
Business Combinations, Consolidated Statements on Acquisition Date and After
Acquisition Date, Intercompany Sale of Inventory, Land and other Assets, Intercompany
Profits in Depreciable Assets.
4. Double Account System : Features of Double Account System, Differences between
Single Account System and Double Account System, Double Account System and Double
Entry System, Advantages and Disadvantages of Double Account System, Preparation of
Revenue Account, Net Revenue Account, Capital Account and General Balance Sheet,
Extension and Replacement of Fixed Assets.
5. Branch and Department Accounts :
6. Accounting for Foreign currency Transactions ad Reporting of Foreign Operations.

B. Government Accounting, Non-Profit Organization and NGO Accounting.

7. Government Accounting and Reporting : Accounting Principles of Government Units,
The Fund Structure, Integration of Budgetary Accounts, The Basis of Accounting.
8. Government Budgeting : Budget for Resource Management, Program Budget, Budget
Preparation and Budget Administration.
9. General Fund and Special Revenue Funds : Journalizing, Ledger Posting, Preparation of
interim and Year-end Financial Statements.
10. Operation and Accounting Procedures : Capital Project Funds, Debt Service Funds,
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 Special Assessment Funds, Internal Service Funds, Enterprise Funds, Trust and Agency Funds.
11. Non-Profit Organization and its Accounts : Accounting for Clubs, Hospitals,
Educational Institutes, Capital Fund, Receipts and Payments Accounts, Income and
Expenditure Statement, Balance Sheet.
12. Account for NGO : System of keeping Accounts by NGO, Project-wise Accounting.

Paper Code : 242515 Marks : 100 Credits : 4 Class Hours : 60 hrs.

Paper Title : INVESTMENT ANALYSIS AND PROTFOLIO
MANAGEMENT

1. Introduction : An Introduction to Investment, Securities, Securities Analysis, Portfolio

and Portfolio Management.
2. Investment : Business Investment and Financial Investment, Risk and Uncertainty,
Different types of Risk, The Relationship between Risk and Return, Determinants of
Required rate of Return, Selecting Investment in Global Market.
3. The Role of Financial Market : Financial Market, Primary Market, Secondary Market,
Regional exchanges and over the Capital Market, Detailed Analysis of Exchange Market,
How Securities are Traded, Types of Order, Market Index, Stock Market Indicator Series,
Derivative Markets and Securities, Types of Derivative, Forward and Future Markets and
Option Markets.
4. Investment Theory : Efficient Market Theory, Alternative efficient Market Hypothesis
(EMH), Utility Theory, Optimum Portfolio and Portfolio Theory, Markowitz Portfolio
Theory.
5. Pricing Models : Capital Assets Pricing Model Assumption, Expected Return and Risk on
a Risky Asset, the Security Market Line, Arbitrage Pricing Model (APM), Assumptions the
Theory, The CAPM and APM, A Multifactor APM, Empirical Tests of the APM.
6. The Financing Decision : The Uses ad Limitations of Weighted Average Cost of Capital,
Adjusted present value, The Modigliani-Miller Proposition, The Optimal Capital Structure.
7. The Valuation of Securities : Valuation Process, The Theory of Valuation, Valuation of
Alternative Investments : Bonds, Preferred Stock and Common Stock, Option Valuation,
Swap Contracts, Convertible Securities and Other embedded Securities.
8. Investment Companies and Evaluating Portfolio Performances : The Asset
Management Industry, Managing Client Portfolios, Management of Investment
Companies, Closed-End vs Open-End Investment Companies, Global Investment
Companies, Performance Measures : Sharpe’s Measure, Treynor’s Measure, Jensen’s
Measure and Appraisal Ratio.

Paper Code : 242517 Marks : 100 Credits : 4 Class Hours : 60 hrs.

Paper Title : RESEARCH METHODOLOGY (IN ENGLISH)

1. Introduction: The Role of Business Research, Information System and knowledge t

Management, Theory Building, The Business Research Process: An Overview, The Human
Side of Business Research: Organizational and Ethical Issues.
2. Beginning Stages of the Research Process : Problem Definition : The Foundation of
Business Research, Qualitative Research Tools, Secondary Data Research in a Digital Age.
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3. Research Methods for Collecting Primary Data : Survey Research : An Overview,
Survey Research : Communicating with the Respondents, Observation Methods,
Experimental Research.
4. Measurement Concepts : Measurement and Scaling Concepts, Attitude Measurement,
Questionnaire Design.
5. Sampling and Field Work : Sampling Designs and Procedures, Determination of Sample
Size : A Review of Statistical Theory, Fieldwork.
6. Data Analysis and Presentation : Editing and Coding : Transforming Raw Data into
Information, Basic Data Analysis : Descriptive Statistics, Univariate Statistical Analysis,
Bivariate Statistical Analysis : Differences between Two Variables, Bivariate Statistical
Analysis : Measures of Association, Multivariate Statistical Analysis.
7. Research Report : Report Writing-Preparation of Research Report, Oral Presentation and
Follow-Up.

Paper Code : 242518 Marks : 100 Credits : 4 Class Hours : 60 hrs.

Paper Title : Viva-Voce

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