Curriculum / Scheme of Studies

of
1) Associate Degree Program in Business
Administration
(ADP Business Administration)
2) Bachelor of Business Administration
(BBA)
3) Bachelor of Business Administration (Post
ADP)
BBA (Post ADP)
(2023)

University of Education, Lahore

 Annexure-4-F, Page # 2 of 214

Table of Content

TABLE OF CONTENT .................................................................................. 1

PROGRAM INTRODUCTION .............................................................................. 1
PROGRAM VISION ....................................................................................... 1
MISSION STATEMENT .................................................................................... 1
BBA PROGRAM OBJECTIVES ................................................................................ 2
ADMISSION REQUIREMENTS ................................................................................ 2
MEDIUM OF INSTRUCTIONS AND EXAMINATIONS ................................................................... 2
PROGRAM DESIGN (BBA) ................................................................................. 3
ASSOCIATE DEGREE PROGRAM (ADP) IN BUSINESS ADMINISTRATION ................................................... 3
BACHELOR OF BUSINESS ADMINISTRATION (POST ADP) ..................................................... 3
DEFICIENCY COURSES.................................................................................... 4
PROGRAM DESIGN POST ADP (FALL 2025 ONWARDS).............................................................. 4
PROGRAM SUMMARY (POST ADP) ............................................................................ 4
PROGRAM LAYOUT .................................................................................... 5
GENERAL FOUNDATION COURSES ............................................................................. 5
INTERDISCIPLINARY / ALLIED COURSES ...................................................................... 6
MAJOR COURSES ....................................................................................... 7
ELECTIVE SUBJECTS .................................................................................... 8
PROGRAM SUMMARY ...................................................................................... 9
SEMESTER WISE BREAK-UP ............................................................................ 9
SEMESTER 1 .......................................................................................... 9
SEMESTER 2 .......................................................................................... 9
SEMESTER 3 ......................................................................................... 10
SEMESTER 4 ......................................................................................... 10
SEMESTER 5 /SEMESTER 1 (POST ADP) ..................................................................... 11
SEMESTER 6 / SEMESTER 2 (POST ADP) .................................................................... 11
SEMESTER 7 /SEMESTER 3 (POST ADP) ..................................................................... 11
SEMESTER 8 / SEMESTER 4 (POST ADP) .................................................................... 12
INTERNSHIP/FIELD EXPERIENCE ........................................................................... 12
SPECIALIZATION / ELECTIVE COURSES ................................................................. 13
FINANCE SPECIALIZATION COURSES ......................................................................... 13
BANKING SPECIALIZATION COURSES ......................................................................... 13
ACCOUNTING SPECIALIZATION COURSES ...................................................................... 13
MARKETING SPECIALIZATION COURSES ....................................................................... 13
HUMAN RESOURCE SPECIALIZATION COURSES ................................................................... 14
SUPPLY CHAIN MANAGEMENT COURSES ........................................................................ 14
ISLAMIC BANKING AND FINANCE ........................................................................... 14
SEMESTER 1 ....................................................................................... 15
FUNCTIONAL ENGLISH................................................................................... 16

I
 Annexure-4-F, Page # 3 of 214

A SCIENCE OF SOCIETY ................................................................................. 18

WHAT IS SCIENCE? .................................................................................... 20
INTRODUCTION TO BUSINESS .............................................................................. 22
FUNDAMENTALS OF ACCOUNTING ............................................................................ 25
IDEOLOGY & CONSTITUTION OF PAKISTAN ..................................................................... 28
SEMESTER 2 ....................................................................................... 30
EXPOSITORY WRITING................................................................................... 31
APPLICATION OF INFORMATION & COMMUNICATION TECHNOLOGIES..................................................... 34
EXPLORING QUANTITATIVE SKILLS .......................................................................... 37
‫ حکایت اور رزمیہ ادب‬،‫ حکمت‬.............................................................................. 39
ISLAMIC STUDIES ..................................................................................... 41
ETHICS ............................................................................................ 43
PRINCIPLES OF MANAGEMENT .............................................................................. 45
SEMESTER 3 ....................................................................................... 47
BUSINESS ETHICS AND SUSTAINABILITY ...................................................................... 48
TOOLS FOR QUANTITATIVE REASONING ....................................................................... 51
HUMAN RESOURCE MANAGEMENT ............................................................................. 53
FINANCIAL ACCOUNTING ................................................................................. 55
PRINCIPLES OF MARKETING............................................................................... 57
PRINCIPLES OF MICROECONOMICS ........................................................................... 60
SEMESTER 4 ....................................................................................... 62
PRINCIPLES OF MACROECONOMICS ........................................................................... 63
BUSINESS FINANCE .................................................................................... 64
MERCANTILE LAW ...................................................................................... 66
MONEY AND BANKING ................................................................................... 68
INTRODUCTION TO ENTREPRENEURSHIP ....................................................................... 71
CIVICS AND COMMUNITY ENGAGEMENT ........................................................................ 74
SEMESTER 5 ....................................................................................... 77
BUSINESS COMMUNICATION I.............................................................................. 78
TAXATION MANAGEMENT .................................................................................. 81
COST AND MANAGEMENT ACCOUNTING ......................................................................... 83
KNOWLEDGE MANAGEMENT AND ORGANIZATIONAL LEARNING .......................................................... 85
STATISTICAL ANALYSIS FOR BUSINESS ...................................................................... 87
SEERAT OF THE HOLY PROPHET MUHAMMAD (SAW) ............................................................... 89
SEMESTER 6 ....................................................................................... 92
FINANCIAL MANAGEMENT ................................................................................. 93
BUSINESS RESEARCH METHODS ............................................................................. 95
ORGANIZATIONAL BEHAVIOR............................................................................... 98
OPERATIONS AND SUPPLY CHAIN MANAGEMENT ................................................................. 100
MARKETING MANAGEMENT ................................................................................ 103
SEMESTER 7 ...................................................................................... 105
INTERNATIONAL BUSINESS AND TRADE ...................................................................... 106
ELECTRONIC COMMERCE ................................................................................. 108
FINANCIAL MARKETS .................................................................................. 110
SEMESTER 8 ...................................................................................... 112
DATA ANALYTICS FOR BUSINESS .......................................................................... 113
BUSINESS CAPSTONE PROJECT ............................................................................ 116

II
 Annexure-4-F, Page # 4 of 214

STRATEGIC MANAGEMENT ................................................................................ 119

FINANCE SPECIALIZATION COURSES................................................................... 122
FINANCIAL STATEMENT ANALYSIS ......................................................................... 123
INVESTMENTS AND PORTFOLIO MANAGEMENT ................................................................... 125
INTERNATIONAL FINANCE ............................................................................... 127
FINANCIAL RISK AND INSURANCE MANAGEMENT ................................................................ 129
ISLAMIC FINANCE .................................................................................... 131
FUNDAMENTALS OF CORPORATE FINANCE ..................................................................... 134
CREDIT OPERATIONS AND RISK MANAGEMENT .................................................................. 137
BANKING SPECIALIZATION COURSES................................................................... 140
BRANCH BANKING OPERATIONS ............................................................................ 141
BANKING LAW AND PRACTICE............................................................................. 144
INTERNATIONAL BANKING ............................................................................... 147
PRUDENTIAL REGULATIONS (PRS) FOR CORPORATE/ COMMERCIAL BANKING ............................................. 149
CREDIT OPERATIONS AND RISK MANAGEMENT .................................................................. 152
ACCOUNTING SPECIALIZATION COURSES ................................................................ 156
ADVANCED ACCOUNTING ................................................................................. 157
FINANCIAL REPORTING ANALYSIS ......................................................................... 159
AUDITING THEORY AND PRACTICE ......................................................................... 160
MARKETING SPECIALIZATION COURSES ................................................................. 161
CONSUMER BEHAVIOR .................................................................................. 163
INTERNATIONAL MARKETING.............................................................................. 166
MARKETING COMMUNICATION.............................................................................. 168
RETAIL MANAGEMENT .................................................................................. 171
MARKETING RESEARCH.................................................................................. 174
BRAND MANAGEMENT ................................................................................... 177
DIGITAL MARKETING .................................................................................. 179
HUMAN RESOURCE SPECIALIZATION COURSES ............................................................ 182
TRAINING INTERVENTIONS IN JOB SKILLS ................................................................... 183
INTERNATIONAL HUMAN RESOURCE MANAGEMENT ................................................................ 186
PERFORMANCE AND COMPENSATION MANAGEMENT ................................................................. 188
INDUSTRIAL RELATIONS AND LABOR LAWS IN PAKISTAN .......................................................... 190
RECRUITMENT AND SELECTION ............................................................................ 192
SUPPLY CHAIN MANAGEMENT COURSES.................................................................. 194
QUALITY MANAGEMENT IN SUPPLY CHAIN ................................................................... 195
MANAGING SUPPLY CHAINS .............................................................................. 197
LOGISTICS MANAGEMENT ................................................................................ 198
DISTRIBUTION NETWORKS & DESIGN ........................................................................ 199
INVENTORY MANAGEMENT ................................................................................ 200
SUPPLY MANAGEMENT .................................................................................. 201
ISLAMIC BANKING AND FINANCE ..................................................................... 203
ISLAMIC FINANCE .................................................................................... 204
ISLAMIC INSURANCE AND INVESTMENTS ..................................................................... 206
ISLAMIC BANKING & FINANCE............................................................................ 208
ISLAMIC CAPITAL MARKETS ............................................................................. 209

III
 Annexure-4-F, Page # 5 of 214

Program Introduction
The four years BBA is tailored made program to serve the needs of the bright young persons
who have completed twelve years of education and are looking for a career education in
different aspects of management profession or towards higher education in business
administration. This program is open to the students with diverse educational backgrounds
including, humanities, science, arts and commerce.

The four years BBA degree promises the graduates, high-level job opportunity at the entry
level of management profession through helping them to fulfil potential for high earnings and
greater personal development. A rich blend of general education like English Language,
Mathematics, Ideology of Pakistan, Islamic Studies, Economics, General Management Skills
such as oral, written and communication skills, Decision-making Leadership, Teamwork,
Quantitative Method, Research Methods; Discipline based core courses including Finance,
Banking, marketing, Supply Chain Management and Human Resource Management etc. is
offered to the students via program curricula and specialization in elective courses. The
program builds capabilities in the students for potential future and enables them to build and
maintain balance between the targets of economic success and the limitations of increasing
social and environmental responsibility.

Program Vision
To successfully prepare graduates for meeting the diverse professional challenges in all
organizations in a modern-day business setup by enhancing the managerial and leadership
skills of students and focusing on practical decision making and policy formulation.

Mission Statement
• Develop individuals with outstanding Managerial skills.
• Impart expertise in decision making, management of budget and resources,
Management of business challenges, Entrepreneurship, Strategic planning, Marketing,
Human resource management and Banking in the environment of Business, Commerce
and other related fields.
• Make students to become highly responsible professional managers, who can identify
and solve real-life complex business problems, but also serve as contributing
professionals to solve social and economic problems.
 Annexure-4-F, Page # 6 of 214

BBA Program Objectives

1. Enlighten students about the basic concepts and jargons of business, organizations and
management functions and develop acumen about the latest trends in the business
2. Develop analytical and critical thinking about business world and society
3. Foster employability skills as well as entrepreneurial aptitude in students
4. Provide practical exposure of business and industry to the students through industry visits,
seminars and business talks
5. Inculcate soft skills necessary for business through presentations and team building
exercises
6. Foster integrity, civic sense and obligation towards sustainable business through social
work and causes’ participation
7. Encourage students to integrate IT, soft skills and business knowledge to identify and
resolve business and community related problems
8. To instill a global perspective on organizational and industrial setup in order to make sound
business decisions in an international setting.
Admission Requirements
Students having Intermediate certification like I. Com, F.A, F.Sc or equivalent (minimum
2nd Division) are eligible to apply for this program.

Medium of Instructions and

Examinations
The medium of instruction and examination shall be ENGLISH except Islamic Studies which
is Urdu. For languages (e.g. Arabic), the medium of instruction and examination shall be that
language.
 Annexure-4-F, Page # 7 of 214

Program Design (BBA)

Bachelors of Business Administration (BBA) Program consists of eight (08) semesters with a
total (44) diverse subjects will constitute a total of 126 Credit hours course work. Additionally,
each student shall have to complete Internship of three (03) credit hours anytime after 6th semester
(preferably summers). Hence, BBA program consists of total 129 Credit Hours. **Tarjumma
Quran/Wahdat Adian aur Mazhab e Alam has been added as 1 credit course in all even semesters
and the exam of the course will be taken as per the University Rules.

S# Categories of Courses No. of Courses Credit Hours

1. General Education Courses 12 30
2. Disciplinary or Major Courses 27 81
3. Interdisciplinary/Allied Courses 4 12
5. Capstone Project 1 3
6. Field Experience 1 3
7. Tarjumma Quran/Wahdat Adian aur Mazhab e Alam 1 Non-credit
Total 44 +1 129

Associate Degree Program (ADP)

in Business Administration
In case a student desires to exit the program after the completion of 4th semester he/she has to complete
total 66 credits (30 credits hours of the general education courses, 6 credit hours of interdisciplinary, 30
credits of major /disciplinary courses) to receive the Associate Degree in Business Administration (ADP
in Business Administration).

Bachelor of Business Administration (Post ADP)

The Post Associate Degree Program in Business follows the last four semester of BBA program.
Associate Degree holders may apply for admission to BBA program. If admitted (based on the
University’s admissions policies), the university may accord them advanced standing by allowing them
to transfer some of the course credits from the ADP to the BS program.
Students having Associate Degree from other institutions and seek admission to Post Associate Degree
(Business Administration) at UE must have studied at-least 15 Credits in Business Major in their ADP
programme and need to study maximum FOUR non-credited (as per requirement of the student/s)
deficiency courses (scored marks of deficiency courses will be visible on the transcript, however, will not
be included in the CGPA) during their regular course of studies either in morning or evening classes as
and when feasible / or as deemed fit by the Department.
Students having passed BA/BSc (14 years of education) in 2nd division with 45% marks and studied 6
courses of 100 marks each related business, accounting, commerce and economics to seek admission to
BBA (Post ADP) (semester V) offered by UE are eligible to apply for admission). The merit of such
candidates will be in accordance with UE rules, however, these students may have to study FOUR
 Annexure-4-F, Page # 8 of 214

deficiency courses either in morning or evening classes or as feasible / or deem fit by the Department

Deficiency Courses
Sr. Deficiency Courses Course Credit
No Codes Hours
1 Fundamental of Accounting BUSA3111 3 (3+0)
2 Financial Accounting BUSA3112 3 (3+0)
3 Business Mathematics BUSA1112 3 (3+0)
4 Business Statistics BUSA2111 3 (3+0)
5 Introduction to Business BUSA1111 3 (3+0)
8 Principle of Management BUSA3111 3 (3+0)
9 Principles of Marketing BUSA2114 3 (3+0)
10 Entrepreneurship BUSA4113 3 (3+0)
11 Human Resource BUSA2115 3(3+0)
Management

Program Design Post ADP (Fall

2025 onwards)
BBA (Post ADP) program will comprise of four Semesters (02 years). The total number of
credit hours are 63, having 20 courses each of 03 credit hours (including capstone project) and 3
credit hours’ internship as per HEC undergraduate policy 2023. Internship will be offered
anytime (preferably during summers) after 2nd Semester. Tarjumma Quran/Wahdat Adian aur
Mazhab e Alam which is 1 credit hour and is offered in even semesters. The program design
follows the last four (5-8) semesters of BBA (four years program). This scheme of Post ADP
will be applicable on students from Fall 2025 Batch
Program Summary (Post ADP)
Program Title Bachelor of Business Administration (Post ADP)
Course Duration 2 Years (4 semesters)
Total Credit Hours 63
Non-Credit Courses Tarjumma Quran/Wahdat Adian aur Mazhab e Alam*
Eligibility Criteria Intermediate or Equivalent (Minimum 2nd Division)
 Annexure-4-F, Page # 9 of 214

Program Layout
General Foundation Courses
Sr Course Code Course Title Courses Credit Min Credit
# Hours Hours
required by
HEC

Arts & Humanities URDU3134

‫ حکایت‬،‫حکمت‬ 1 2(2+0) 2 (2+0)
1
‫اور رزمیہ ادب‬
Natural Sciences GSCI1111 What is Science? 1 3 (2+1) 3 (2+1)
2
A Science of
3 Social Sciences POLS2112 1 2(2+0) 2 (2 + 0)
Society
4 Functional English ENGL1114 Functional English 1 3 (3+0) 3 (3 + 0)

5 Expository Writing ENGL1120 Expository Writing 1 3 (3+0) 3 (3 + 0)

Exploring
MATH1126 3 (3+0) 3 (3+0)
Quantitative Skills
Quantitative
6 Tools for 2
Reasoning
MATH2118 Quantitative 3 (3+0) 3 (3+0)
Reasoning
Islamic Studies (OR)
Religious Education /
Ethics in lieu of ISLA1111 / Islamic Studies /
7 1 2 (2+0) 2 (2 + 0)
Islamic Studies only HUMN1111 Ethics
for non-Muslim
students
Ideology and Ideology &
8 Constitution of PAKS1119 Constitution of 1 2 (2+0) 2 (2 + 0)
Pakistan Pakistan
Applications of
Introduction to
Information
9 COMP1116 Information 1 3 (3+0)
Communication 3 (2+1)
Technology
Technologies (ICT)
Introduction to
10 Entrepreneurship BUSA1114 1 2 (2+0) 2 (2 + 0)
Entrepreneurship
Civics and Civics and
11 Community POLS2111 Community 1 2 (2+0) 2 (2 + 0)
Engagement Engagement
Total Credits 12 30 30

5
 Annexure-4-F, Page # 10 of 214

Interdisciplinary / Allied Courses

Sr # Course Code Course Title Credit Hours

1 ECON1111 Principles of Microeconomics 3 (3 + 0)

2 ECON1116 Principles of Macroeconomics 3 (3 + 0)
3 ITEC4120 Electronic Commerce 3 (3 + 0)
4 ECON4130 Financial Markets 3 (3 + 0)
Total 12

6
 Annexure-4-F, Page # 11 of 214

Major Courses
Disciplinary or Major Courses
Sr # Course Code Course Title Credit Hours
1. BUSA1111 Introduction to Business 3(3+0)
2. BUSA1113 Fundamentals of Accounting 3 (3+0)
3. BUSA3111 Principles of Management 3 (3+0)
4. BUSA3112 Financial Accounting 3 (3+0)
5. BUSA2114 Principles of Marketing 3 (3+0)
6. BUSA2112 Business Finance 3 (3+0)
7. BUSA3114 Business Communication I 3 (3+0)
8. BUSA5121 Taxation Managment 3 (3 + 0)
9. BUSA3116 Money and Banking 3 (3+0)
10. BUSA2113 Cost and Management Accounting 3 (3+0)
11. BUSA2115 Human Resource Management 3 (3+0)
12. BUSA3118 Marketing Management 3 (3+0)
13. BUSA3122 Financial Management 3 (3+0)
14. BUSA3129 Statistical Analysis for Business 3(3+0)
15. BUSA3119 Organizational Behavior 3 (3+0)
Operations and Supply Chain
16. BUSA3121 3 (3+0)
Management
17. BUSA3115 Business Research Methods 3 (3+0)
18. BUSA3120 Mercantile Law 3 (3 + 0)
19. BUSA4114 International Business and Trade 3 (3+0)
20. BUSA5113 Strategic Management 3(3+0)
21. BUSA2117 Business Ethics and Sustainability 3(3+0)
22. BUSA4147 Data Analytics for business 3(3+0)
Knowledge Management and
23. BUSA3128 3(3+0)
Organizational Learning
24. Specializations 3(3+0) x 4 = 12
Total 81

7
 Annexure-4-F, Page # 12 of 214

Elective Subjects
Maximum four courses of each specialization area will be taught with a segregation of two course in
semester - VII and two courses in semester – VIII as described below in semester wise break up:
Credit
Sr # Course Code Course Title
Hours
1. BUSA4118 International Finance 3 (3+0)
2. BUSA4119 Investments and Portfolio Management 3 (3+0)
3. BUSA4120 Financial Risk and Insurance Management 3 (3+0)
4. BUSA4121 Islamic Finance 3 (3+0)
5. BUSA4149 Fundamentals of Corporate Finance 3 (3+0)
6. BUSA4122 Branch Banking Operations 3 (3+0)
7. BUSA4123 Banking Law and Practice 3 (3+0)
8. BUSA4124 International Banking 3 (3+0)
9. BUSA4151 Prudential Regulations (PRs) for Corporate/ Commercial Banking 3 (3+0)
10. BUSA4125 Advanced Accounting 3 (3+0)
11. BUSA4127 Financial Reporting Analysis 3 (3+0)
12. BUSA4128 Consumer Behavior 3 (3+0)
13. BUSA4129 International Marketing 3 (3+0)
14. BUSA4130 Marketing Communication 3 (3+0)
15. BUSA4131 Retail Management 3 (3+0)
16. BUSA4132 Marketing Research 3 (3+0)
17. BUSA4133 Brand Management 3 (3+0)
18. BUSA4134 Training Intervention in Job Design 3 (3+0)
19. BUSA4135 International Human Resource Management 3 (3+0)
20. BUSA4136 Performance and Compensation Management 3 (3+0)
21. BUSA4137 Industrial Relations and Labor Laws in Pakistan 3 (3+0)
22. BUSA4138 Recruitment and Selection 3 (3+0)
23. BUSA7131 Quality Management in Supply Chain 3 (3+0)
24. BUSA7182 Managing Supply Chain 3 (3+0)
25. BUSA5155 Logistics Management 3 (3+0)
26. BUSA4152 Distribution Networks & Design 3 (3+0)
27. BUSA4153 Inventory Management 3 (3+0)
28. BUSA4154 Supply Management 3 (3+0)
29. BUSA4155 Islamic Insurance and Investments 3 (3+0)
30. BUSA4156 Islamic Banking & Finance 3 (3+0)
31. BUSA4126 Auditing Theory and Practice 3 (3+0)
32. BUSA4157 Islamic Capital Market 3 (3+0)
33. BUSA4150 Credit Operations and Risk Management 3 (3+0)
34. BUSA5134 Financial Statement Analysis 3 (3+0)
35. BUSA4158 Digital Marketing 3 (3+0)

8
 Annexure-4-F, Page # 13 of 214

Program Summary
Program Title Bachelor of Business Administration
Course Duration 4 Years (8 semesters)
Total Credit Hours 129
Non-Credit Courses Tarjumma Quran/Wahdat Adian aur Mazhab e Alam*
Eligibility Criteria Intermediate or Equivalent (Minimum 2nd Division)

Semester wise Break-up

Semester 1
Sr. Courses Course Codes Credit Course Category
No. Hours
1 Functional English ENGL1114 3(3+0) General Education 1
2 A Science of Society POLS2112 2(2+0) General Education (SS) 2
3 What is Science? GSCI1111 3(2+1) General Education (NS) 3
4 Introduction to Business BUSA1111 3(3+0) Disciplinary
5 Fundamentals of Accounting BUSA1113 3(3+0) Disciplinary
6 Ideology & Constitution of PAKS1119 2 (2+0) General Education 4
Pakistan
Total Credit Hours 16

Semester 2
Sr. Courses Course Codes Credit Course Category
No. Hours
1 Expository Writing ENGL1120 3(3+0) General Education 5
2 Application of Information & COMP1116 3(2+1) General Education 6
Communication Technologies
3 Exploring Quantitative Skills MATH1126 3(3+0) General Education (QR) 7
4 ‫ حکایت اور رزمیہ‬،‫حکمت‬ URDU3134 2(2+0) General Education (A&H)
8
‫ادب‬
5 Islamic Studies / Ethics*** ISLA1111 / 2(2+0) General Education 9
HUMN1111
6 Principles of Management BUSA3111 3(3+0) Disciplinary

7 Tarjumma Quran/Wahdat ISLA1121/ 1(1+0)

Adian aur Mazhab e Alam* ISLA1120
Total Credit Hours 16 + 1

9
 Annexure-4-F, Page # 14 of 214

Semester 3
Credit Course
Sr. Courses Course
Hours Category
No. Codes
1 Business Ethics and BUSA2117 3(3+0) Disciplinary
Sustainability
2 Tools for Quantitative Reasoning MATH2118 3(3+0) General Education
(QR) 10
3 Human Resource Management BUSA2115 3(3+0) Disciplinary
4 Financial Accounting BUSA3112 3(3+0) Disciplinary
5 Principles of Marketing BUSA2114 3(3+0) Disciplinary
6 Principles of Microeconomics ECON1111 3(3+0) Interdisciplinary
Total Credit Hours 18

Semester 4
Credit Hours Course
Sr. Courses Course Codes
Category
No.
1 Principles of Macroeconomics ECON1116 3(3+0) Interdisciplinary
2 Business Finance BUSA2112 3(3+0) Disciplinary
3 Mercantile Law BUSA3120 3(3+0) Disciplinary
4 Money and Banking BUSA3116 3(3+0) Disciplinary
5 Introduction to BUSA1114 2(2+0) General
Entrepreneurship Education 12
6 Civics and Community POLS2111 2(2+0) General
Engagement Education 11
7 Tarjumma Quran/Wahdat ISLA1121/ISLA1 1(1+0)
Adian aur Mazhab e Alam* 120
Total Credit Hours 16 + 1

10
 Annexure-4-F, Page # 15 of 214

Semester 5 /Semester 1 (Post ADP)

Credit Course
Sr. Courses Course Codes
Hours Category
No.
1 Business Communication I BUSA3114 3(3+0) Disciplinary
2 Taxation Management BUSA 5121 3 (3+0) Disciplinary
3 Cost and Management BUSA2113 3(3+0) Disciplinary
Accounting
4 Knowledge Management and BUSA3128 3(3+0) Disciplinary
Organizational Learning
5 Statistical Analysis for Business BUSA3129 3(3+0) Disciplinary
6 Seerat of the Holy Prophet ISLA1122 1 (1+0) Non-credit
Muhammad (SAW)

Total Credit Hours 15

Semester 6 / Semester 2 (Post ADP)

Credit Course
Sr. Courses Course Codes
Hours Category
No.
1 Financial Management BUSA3122 3(3+0) Disciplinary
2 Business Research Methods BUSA3115 3(3+0) Disciplinary
3 Organizational Behavior BUSA3119 3(3+0) Disciplinary
4 Operations and Supply Chain BUSA3121 3(3+0) Disciplinary
Management
5 Marketing Management BUSA3118 3(3+0) Disciplinary
6 Tarjumma Quran/Wahdat Adian ISLA1121/ISL 01(1+0) Non-credit
aur Mazhab e Alam* A1120
Total Credit Hours 15 + 1

Semester 7 /Semester 3 (Post ADP)

Credit Course
Sr. Courses Course Codes
Hours Category
No.
1 International Business and Trade BUSA4114 3(3+0) Disciplinary
2 Electronic Commerce ITEC4120 3(3+0) Inter-Disciplinary
3 Financial Markets ECON4130 3(3+0) Inter-Disciplinary
4 Elective –I 3(3+0) Specialization
(Disciplinary)
5 Elective –II 3(3+0) Specialization
(Disciplinary)
Total Credit Hours 15

11
 Annexure-4-F, Page # 16 of 214

Semester 8 / Semester 4 (Post ADP)

Credit Course
Sr. Courses Course
Hours Category
No. Codes

1 Data Analytics for Business BUSA4147 3(3+0) Disciplinary

2 Business Capstone Project BUSA4148 3(0+3) Disciplinary
3 Strategic Management BUSA5113 3(3+0) Disciplinary
4 Elective –III 3(3+0) Specialization
(Disciplinary)
5 Elective –IV 3(3+0) Specialization
(Disciplinary)
6 Tarjumma Quran/Wahdat Adian ISLA1121/I 01(1+0) Non-credit
aur Mazhab e Alam* SLA1120
Total Credit Hours 15 + 1

*The course will be taught in even semesters only & final exam will be taken as per university rules
***For Non-Muslim Students only

Internship/Field Experience
Sr. No Courses Course Codes Credit Hours
1 Business Internship Report (6-8 Weeks) BUSA4117 3

• Internship will be offered anytime (preferably during summers) after 6th Semester. An
internship report will be prepared under supervision from faculty and a viva will be
conducted. Marks will be entered with result of 8th Semester.

12
 Annexure-4-F, Page # 17 of 214

Specialization / Elective Courses

Finance Specialization Courses
Sr. No Finance Specialization Courses Course Codes Credit Hours
1 International Finance BUSA4118 3 (3+0)
2 Investments and Portfolio Management BUSA4119 3 (3+0)
3 Financial Risk and Insurance Management BUSA4120 3 (3+0)
4 Islamic Finance BUSA4121 3 (3+0)
6 Fundamentals of Corporate Finance BUSA4149 3 (3+0)
7 Credit Operations and Risk Management BUSA4150 3(3+0)
8 Financial Statement Analysis BUSA5134 3 (3+0)

Banking Specialization Courses

Sr. Banking Specialization Courses Course Credit
No Codes Hours
1 Branch Banking Operations BUSA4122 3 (3+0)
2 Banking Law and Practice BUSA4123 3 (3+0)
3 International Banking BUSA4124 3 (3+0)
4 Prudential Regulations (PRs) for Corporate/ Commercial BUSA4151 3 (3 +0 )
Banking
5 Credit Operations and Risk Management BUSA4150 3(3+0)
Accounting Specialization Courses
Sr. No Accounting Specialization Courses Course Codes Credit Hours
1 Advanced Accounting BUSA4125 3 (3+0)
2 Financial Reporting Analysis BUSA4127 3 (3+0)
3 Auditing Theory and Practice BUSA4126 3 (3+0)

Marketing Specialization Courses

Sr. No Marketing Specialization Courses Course Codes Credit Hours
1 Consumer Behavior BUSA4128 3 (3+0)
2 International Marketing BUSA4129 3 (3+0)
3 Marketing Communication BUSA4130 3 (3+0)
4 Retail Management BUSA4131 3 (3+0)
5 Marketing Research BUSA4132 3 (3+0)
6 Brand Management BUSA4133 3 (3+0)
7 Digital Marketing BUSA4158 3(3+0)

13
 Annexure-4-F, Page # 18 of 214

Human Resource Specialization

Courses
Sr. No Human Resource Specialization Courses Course Codes Credit Hours
1 Training Intervention in Job Skill BUSA4134 3 (3+0)
2 International Human Resource Management BUSA4135 3 (3+0)
3 Performance and Compensation Management BUSA4136 3 (3+0)
4 Industrial Relations and Labor Laws in Pakistan BUSA4137 3 (3+0)
5 Recruitment and Selection BUSA4138 3 (3+0)

Supply Chain Management

Courses
Sr. No Supply Chain Management Courses Course Codes Credit Hours
1 Quality Management in Supply Chain BUSA7131 3 (3+0)
2 Managing Supply Chains BUSA7182 3 (3+0)
3 Logistics Management BUSA5155 3 (3+0)
4 Distribution Networks & Design BUSA4152 3 (3+0)
5 Inventory Management BUSA4153 3 (3+0)
6 Supply Management BUSA4154 3 (3+0)
Islamic Banking and Finance
Sr. No Islamic Banking and Finance Course Codes Credit Hours
1 Islamic Finance BUSA4121 3 (3+0)
2 Islamic Insurance and Investments BUSA4155 3 (3+0)
3 Islamic Banking & Finance BUSA4156 3 (3+0)
4 Islamic Capital Market BUSA4157 3 (3+0)

Specialization Areas:
• Finance
• Banking
• Banking and Finance *
• Accounting and Finance *
• Marketing
• Human Resource Management
• Islamic Banking and Finance
• Operations and Supply chain management
* For specializations of Banking and Finance and Accounting and Finance 2 Elective courses
will be offered from Banking / Accounting Specializations and 2 Elective courses will be
offered from Finance Specializations
Note: University reserves the right to offer specialization as per availability of resources and
enrollment of students

14
 Annexure-4-F, Page # 19 of 214

Semester 1
Sr. Courses Course Codes Credit Course Category
No. Hours
1 Functional English ENGL1114 3(3+0) General Education 1
2 A Science of Society POLS2112 2(2+0) General Education (SS) 2
3 What is Science? GSCI1111 3(2+1) General Education (NS) 3
4 Introduction to Business BUSA1111 3(3+0) Disciplinary
5 Fundamentals of Accounting BUSA1113 3(3+0) Disciplinary
6 Ideology & Constitution of PAKS1119 2 (2+0) General Education 4
Pakistan
Total Credit Hours 16

15
 Annexure-4-F, Page # 20 of 214

Functional English
Course Code: ENGL1114
Course Title: Functional English
Credit hours: 3 (3+0)
Prerequisite(s): None

DESCRIPTION

This course is designed to equip students with essential language skills for effective
communication in diverse real-world scenarios. It focuses on developing proficiency in English
language usage: word choices, grammar and sentence structure. In addition, the course will
enable students to grasp nuanced messages and tailor their communication effectively through
application of comprehension and analytical skills in listening and reading. Moreover, the
course encompasses a range of practical communication aspects including professional writing,
public speaking, and everyday conversation, ensuring that students are equipped for both
academic and professional spheres. An integral part of the course is fostering a deeper
understanding of the impact of language on diverse audiences. Students will learn to
communicate inclusively and display a strong commitment to cultural awareness in their
language use. Additionally, the course will enable them to navigate the globalized world with
ease and efficacy, making a positive impact in their functional interactions.

COURSE LEARNING OUTCOMES

By the end of this course, students will be able to:

1. Apply enhanced English communication skills through effective use of word choices,
grammar and sentence structure.
2. Comprehend a variety of literary/non-literary written and spoken texts in English.
3. Effectively express information, ideas and opinions in written and spoken English.
4. Recognize inter-cultural variations in the use of English language and to effectively adapt
their communication style and content based on diverse cultural and social contexts.

SYLLABUS
1. Foundations of Functional English:

• Vocabulary building (contextual usage, synonyms, antonyms and idiomatic

expressions)
• Communicative grammar (subject-verb-agreement, verb tenses, fragments, run-ons,
modifiers, articles, word classes, etc.)

16
 Annexure-4-F, Page # 21 of 214

•Word formation (affixation, compounding, clipping, back formation, etc.)

•Sentence structure (simple, compound, complex and compound-complex) • Sound
production and pronunciation
2. Comprehension and Analysis:

• Understanding purpose, audience and context

• Contextual interpretation (tones, biases, stereotypes, assumptions, inferences, etc.)
• Reading strategies (skimming, scanning, SQ4R, critical reading, etc.)
• Active listening (overcoming listening barriers, focused listening, etc.)
3. Effective Communication:
• Principles of communication (clarity, coherence, conciseness, courteousness,
correctness, etc.)
• Structuring documents (introduction, body, conclusion and formatting)
• Inclusivity in communication (gender-neutral language, stereotypes, crosscultural
communication, etc.)
• Public speaking (overcoming stage fright, voice modulation and body language)
• Presentation skills (organization content, visual aids and engaging the audience)
• Informal communication (small talk, networking and conversational skills)
• Professional writing (business e-mails, memos, reports, formal letters, etc.)

PRACTICAL REQUIREMENT
As part of the overall learning requirements, students will also be exposed to relevant
simulations, role- plays and real-life scenarios and will be required to apply skills acquired
throughout the course in the form of a final project.

SUGGESTED INSTRUCTIONAL/READING MATERIALS

1. "Understanding and Using English Grammar" by Betty Schrampfer Azar.

2. "English Grammar in Use" by Raymond Murphy.
3. "The Blue Book of Grammar and Punctuation" by Jane Straus.
4. "English for Specific Purposes: A Learning-Centered Approach" by Tom Hutchinson and
Alan Waters.
5. "Cambridge English for Job-hunting" by Colm Downes.
6. "Practical English Usage" by Michael Swan.
7. "Reading Literature and Writing Argument" by Missy James and Alan P. Merickel.
8. "Improving Reading: Strategies, Resources, and Common Core Connections" by Jerry Johns
and Susan Lenski.
9. "Comprehension: A Paradigm for Cognition" by Walter Kintsch.
"Communication Skills for Business Professionals" by J.P. Verma and Meenakshi Raman

17
 Annexure-4-F, Page # 22 of 214

A Science of Society
Course Code: POLS2112
Course Title: A Science of Society
Credit Hours: 02(2+0)
Prerequisite(s): None
Specific objectives of the course: After the completion of the course, students will be introduced to
fundamental social science ideas and acquainted with distinguishing between the recognition of
observational facts with objectivity and the development of assertive arguments with subjectivity.
Course outline:
Social Science and Modernity
• Definitions
• Major social spectacles in the Current World
• Class, Gender,Origin, Caste and Nation.
• Socialization and Human Behavior
State
• The Contemporary State and Colonization
• Nations as Created Units
• Considering State in Pakistan
Economy
• Definition
• Modern Economy
• How Economy affects Society?
• Economic Sociology
History and Knowledge
• Definitions
• Colonial Histories and their Present
• Alternative Ways of Knowing
• Historical Knowledge
Social Movements and Social Change
• Collective Behavior
• Social Movements
• Social Change
Recommended Readings:
Alavi, H.;(1989). Nationhood and the Nationalities in Pakistan’, Economic and Political Weekly, 24(27).
Anderson, B. R. O.; (1991). Imagined Communities: Reflections on the Origin and Spreadof Nationalism.
Verso Books.
Barth, F., (1967). On the study of social change. American anthropologist, 69(6).
Bhambra, G.K., (2011).Talking among themselves? Weberian and Marxist historical sociologies as
dialogues without ‘others’. Millennium, 39(3).
Eagleton, Terry (1991). What is Ideology? London: Verso Books.

18
 Annexure-4-F, Page # 23 of 214

Elaine M. Power (1999). An Introduction to Pierre Bourdieu's Key Theoretical Concepts,Journal for the
Study of Food and Society.
Elliott, A. (2009). Contemporary Social Theory. New York: Routledge.
Foucault, Michel. (1980). POWER/KNOWLEDGE: Selected Interviews and OtherWritings 1972-1977
(Ed. Colin Gordon), New York: Pantheon.
Gazdar, H., (2007). Class, Caste or Race: veils over social oppression in Pakistan. Economic and
Political Weekly.
Howarth, David. (2013). Poststructuralism and After: Structure, Agency and Power, Basingstoke:
Palgrave.
Hunt, E.K., (2002). History of Economic Thought: A Critical Perspective, M. E. Sharpe, New York.
Jalal, A. (ed.) (1995). The colonial legacy in India and Pakistan’, in Democracy and Authoritarianism
in South Asia: A Comparative and Historical Perspective. Cambridge: Cambridge University Press
(Contemporary South Asia).
Peabody, Norbert (2013). ‘Knowledge Formation in Colonial India’, in Peers, D.M and Gooptu, N., India
and the British Empire, Oxford: OUP.
Qadeer, M. (2006). Pakistan - Social and Cultural Transformation in a Muslim Nation; New York:
Routledge.
Raworth, K., (2017). Doughnut Economics: Seven Ways to Think Like a 21st- Century Economist,
Penguin Random House, London.
Scott, J. C. (1999). Seeing like a State: How Certain Schemes to Improve the Human Condition Have
Failed. New Haven, Conn.: Yale University Press
Zaidi, S. A. (2015). Issues in Pakistan’s Economy: A Political Economy Perspective.Oxford University
Press.

19
 Annexure-4-F, Page # 24 of 214

What is Science?
Course Title: What is Science?
Course Code: GSCI1111
Credit Hours: 3 (2+1)

Objectives:

The main objectives of this course are to familiarize students with the basic principles of science, as
applied in daily life. Students will seek the basic scientific concepts including the Physics, Chemistry,
Zoology and Botany in everyday life. Through successful completion of this course, students will be
able to:

1. Clearly articulate the development of scientific thought through various parts of human history and
compare it to the modern scientific method.
2. Describe various branches of Science, their underlying core ideas, and compare their applications.
3. To understand the different motions of objects on a macroscopic scale
4. Using case studies and demonstrations practice the application of the Scientific Method in the natural
sciences.

Course Outline:

Introduction to Science, What qualifies as science?, Branches of Science, Scientific method of

study, Prehistory, Mesopotamia & Egypt, Greeks, China, South Asia, Arab/Islamic, European
Scientific Method across Civilizations, Vectors and scalars, Frames of reference, Frictional forces.
Sound and its characteristics, Types of energy, Light and its color. How we see thing, Fields
(electric and magnetic), Resistance, resistivity, resistors and their types, capacitance, capacitors and
their types, uses of capacitors, ammeter, voltmeter, DC motor, electric generator, UPS.

Chemistry in our lives, Discoloration of leaves, Food preservatives, the chemistry of baking, Tears
while chopping onions, Sunscreen, Medicines, Origin of life on Earth. Cell: a basic unit of animal
life, Basics of animal kingdom, the classification of plants, Importance of plants in different
industries (Agriculture, Food, Medicine, Textile, etc.). Structure of Earth, three basic Rocks on
earth (Igneous Sedimentary, Metamorphic). Tectonics plates and Earth Quakes.

List of Experiments:

1. Value of g using compound pendulum or simple pendulum.

2. Determine the Surface tension of water by capillary rise method.
3. Preparation and standardization of acid and alkali solutions.
4. Microscopic study of animal cell
5. Temporary slides of T.S of parts of plants: root, stem and leaf
Recommended Books:

• Resnick, Halliday & Walker (2008), Fundamental of Physics, 8th Edition New York: John
Wiley and Sons.

20
 Annexure-4-F, Page # 25 of 214

• Daniel H. Pink (2018). When: the scientific secrets of perfect timing. Penguin random house.
• Carl Zimmer (2018). She Has Her Mother's Laugh: The Powers, Perversions, and Potential
of Heredity. Published by Dutton.
• Shippey, T. (1992). The Oxford Book of Science Fiction Stories. Oxford University Press.
• Richard Feynman’s Comments on Science (http://www.feynman.com/science/what-is-
science/)
• Chalmers, A., 2015. What Is This Thing Called Science? 4th ed. Indianapolis: Hackett
Publishing Company.
• James E McClellan III and Harold Dorn (2016) Science and Technology in World History:
An Introduction. Second Edition. Johns Hopkins University Press.

21
 Annexure-4-F, Page # 26 of 214

Introduction to Business
Course Code: BUSA1111
Course Title: Introduction to Business
Credit Hours: 03 (3+0)
Prerequisite(s): None
Course Description:
After studying this course, the students will be able to understand and recognize the set of
financial statements and record transactions using double-entry book keeping system, to
apply the accounting principles and techniques and sets stage for in-depth analytical skills,
and to analyze financial statements for decision making and performance management.
Course Objectives:
CO1 To understand business terminologies and importance of
doing business
CO2 To understand methods / forms of doing business along with
necessary documentation
CO3 To understand capital, its types and methods of gathering
money for doing business
CO4 To understand working of companies and requirements as per
company laws and regulatory bodies e.g SECP
CO5 To understand how the companies are dissolved with
necessary arrangements
CO6 To enable students to understand risks involved in doing
business and how to overcome them
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Comprehend the business jargons and differentiate between
divisions of business
CLO2 Understand stakeholders of business and importance of
managing them
CLO3 Understand forms of business i.e. sole proprietorship, firms
and company
CLO4 Understand documents required according to supervisory
authorities. E.g. Partnership deed, Memorandum of
association, Articles of association, Prospectus etc.
CLO5 will be able to comprehend types of capital i.e. shares,
debentures etc.
CLO6 know the procedures and types of meeting which are
necessary for a joint stock company
CLO7 Get exposure towards winding up of a business keeping in
view to bring the losses to minimum level
Detailed Course Content:
Week Content
1. Introduction and meaning of Business
Concept of business, characteristics and importance of
business
2. Division of business
objectives of business, Division or component of business,
Key stakeholders in business
3. Sole Proprietorship

22
 Annexure-4-F, Page # 27 of 214

Concept, Importance, Merits and demerits, Legal status of sole

proprietorship
4. Partnership:
Concept, Characteristics, Registered and Un-registered
partnership, Partnership Deed, Types of partners
5. Partnership
Rights & liabilities and duties of partners, Admission and
withdrawals of partners, The position of a Minor in
partnership, Registration of a firm, Dissolution of a firm
6. Joint Stock Company:
Concept, Characteristics, Features, Merits and demerits,
Classification of companies, Meaning of private limited
company, Single member company (SMC), its Merits and
Demerits, conversion of a private limited company to a public
limited company
7. Joint stock company
Formation stages, Promotion and classification of promoters,
Memorandum of Association, Article of Association,
Prospectus and its purpose, statement in lieu of prospectus

8. MID TERM EXAM

9. Capital:
Classes of capital, types of shares, Difference between transfer
and transmission of shares, Debentures and its types,
Distinction between shares and debentures
10. IPOs, Underwriting and Dividend:
Concept of Initial Public Offering (IPO), underwriting of shares,
Plough back of profit, Dividend
11. Company Management:
Shareholders and their Rights, Basic infrastructural hierarchy
of a company, Powers and liabilities of directors
12. Company meetings:
Statutory meeting, Annual general meeting, Extra ordinary
general meeting and board meeting along with purpose and
procedure of calling each meeting
13. winding up a company:
Concept and methods of liquidation of a company with
necessary procedure
14. Stock Exchanges and Trading of Shares: Introduction of stock
exchange, Different types of Trading Transactions, Exposure of
transfer of shares / trading through online transaction
15. Business Risk: Concept of risk, mitigation of risk with Basic
information about Insurance
16. Final Project Presentations

FINAL TERM EXAM

Recommended Books:
1) Jeff Madura: Fundamentals of Business (Latest edition.)

23
 Annexure-4-F, Page # 28 of 214

2) M. Saeed Nasir: Introduction to Business (Latest edition.)

3) Theodore J. Sielaff and John W. Aberle. Introduction to Business. Belmont,
California
9. Wordsworth Publishing Company, Inc.
4) Nisar-ud-Din. Business Organization. Aziz Publishers, Lahore.
5) Relevant material available at https://smeda.org/ or any other website advised by
Instructor
Note: In addition to the above, any other text or book referred by Instructor can also be
included.

24
 Annexure-4-F, Page # 29 of 214

Fundamentals of Accounting
Course code BUAS1113
Course title Fundamentals of Accounting
Credit hours 3(3+0)
Prerequisite(s): None

Course Description:
The purpose of accounting is to accumulate and report on financial information about the
performance, financial position, and cash flows of a business. This information is then
used to reach decisions about how to manage the business, or invest in it, or lend money to
it.

Course Objectives:
CO1 To enable the students to understand types of business and
users
CO2 To enable the students to understand basic concepts of
accounting
CO3 To teach the students how to prepare and analyze financial
statement and understand business position
CO4 To prepare the students for understanding accounting systems
and recording day to day business transactions
CO5 To enable the students how to manage accounting books after
preparing trial balance
CO6 To understand how to prepare accounts from incomplete
records
CO7 To prepare the students how to manage partnership accounts
and company accounts
CO8 To enable the students how to manage branch account
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Understand different types of business organizations
CLO2 Understand basic concepts of accounting
CLO3 Understand some components of financial statement
CLO4 Record business transactions
CLO5 Manage adjusting entries
CLO6 Prepare accounts from incomplete records
CLO7 Manage partnership and company accounts
CLO8 Understand and manage branches account
Detailed Course Content:
Week Content
1. Introduction to Accounting and Business: Nature of
Business and Accounting, Types of Businesses, Types of
Business Organization, Users of Accounting Information, Role
of Ethics in Business, Role of Accounting in Business,
Profession of Accounting
2. Fundamental Accounting Concepts, Principles and
Policies: The Business Entity Concept, The Reliability (or
Objectivity) principle, Historical Cost Convention, Substance

25
 Annexure-4-F, Page # 30 of 214

Over Form, The Fair Value Principle, The Going-Concern

Assumptions, The Realization Principle, The Matching Principle,
Money Measurement ( Stable Dollar Assumption ), Materiality
3. Financial Statements: Business Transactions and The
Accounting Equation, Effects of Business Transactions on
Accounting Elements, Set of Financial Statements, Definition of
Income Statement, Components of Income Statement :
Revenues, Expenses, Gains and Losses, Accounting for
Revenues and Expenses
4. Financial Statements: Statement of Owner’s Equity,
Definition of Balance Sheet, Components of Balance Sheet:
Assets, Liabilities, Equity, Statement of Cash Flows, Operating,
Investing and Financing Activities, Direct Method,
Interrelationships Among Financial Statements
5. The Recording Process: Accrual Basis and Cash Basis of
Accounting, Chart of Accounts, Phases in Accounting Cycle,
Account and its Recording Process, Types of Accounts –
Permanent and Temporary, Double Entry Book Keeping System,
Rules of Debit and Credit
6. Accounts from incomplete records: single entry system,
profit determination under single entry system, profit
determination under net-worth method and conversion method
7. Accounts from incomplete records: profit determination
under conversion method
8. MID TERM EXAM
9. Completing the Accounting Cycle: Flow of Accounting
Information, Journalizing and Posting, Closing Entries, Post-
Closing Trial Balance, Adequate Disclosure and Types of
Information to be Disclosed,
10. Completing the Accounting Cycle: Income Statement,
Statement of Owner’s Equity, Balance Sheet, Illustrations and
Questions
11. Partnership and company account: an introduction,
goodwill for sole trader and partnership,
12. Partnership and company account: Revaluation of
partnership assets, partnership dissolution
13. Partnership and company account: An introduction to
the financial statements of limited liability companies,
14. Partnership and company account: Purchase of existing
partnership and sole traders’ businesses
15. Accounting for branches
16. Final Project Presentations
FINAL TERM EXAM
Recommended Books:

• Accounting: The basis for business decisions by Robert F. Meigs, Walter B. Meigs
and Mary A. Ferrara
• Frank Wood’s Financial Accounting by Frank Wood, Edition 2, Publisher Pearson
Education Asia Limited, 2014, ISBN 9882294812, 9789882294813

26
 Annexure-4-F, Page # 31 of 214

• Accounting by Sohail Afzal

27
 Annexure-4-F, Page # 32 of 214

Ideology & Constitution of

Pakistan
Course Code: PAKS1119
Course Title: Ideology & Constitution of Pakistan
Credit Hours: 02(2+0)
Prerequisite(s): None
Specific Objectives of course: This course is designed to provide students with a
fundamental exploration of the ideology and the constitution of Pakistan. The course focuses
on the underlying principles, beliefs, and aspirations that have been instrumental in shaping
the creation and development of Pakistan as a sovereign state. Moreover, the course will
enable students to understand the core provisions of the Constitution of the Islamic Republic
of Pakistan concerning the fundamental rights and responsibilities oi Pakistani citizens to
enable them function in a socially responsible manner.
Course Outline:
Introduction to the Ideology of Pakistan:
Definition and significance of ideology.
Historical context of the creation of Pakistan (with emphasis on socio-political, religious,
and cultural dynamics of British India between 1857 till 1947).
Contributions of founding fathers of Pakistan in the freedom movement including but not
limited to Allama Muhammad Iqbal, Muhammad Ali Jinnah., etc.
Contributions of women and students in the freedom movement for separate homeland for
Muslims of British India
Two-Nation Theory:
Evolution of the Two-Nation Theory (Urdu-Hindi controversy, Partition of Bengal, Simla
Deputation 1906, Allama Iqbal's Presidential Address 1930, Congress Ministries 1937
Lahore Resolution 1940).
Role of communalism and religious differences.
Introduction to the Constitution of Pakistan:
Definition and importance of a constitution.
Ideological factors that shaped the Constitution(s) of Pakistan (Objectives Resolution 1949).
Overview of constitutional developments in Pakistan.
Constitution and State Structure:
Structure of Government (executive, legislature, and judiciary).
Distribution of powers between federal and provincial governments.
18th Amendment and its impact on federalism.
Fundamental Rights, Principles of Policy and Responsibilities:
Overview of fundamental rights guaranteed to citizens by the Constitution of Pakistan 1973
28
 Annexure-4-F, Page # 33 of 214

(Articles 8-28).
Overview of Principles of Policy (Articles 29-40).
Responsibilities of the Pakistani citizens (Article 5).
Constitutional Amendments:
Procedures for amending the Constitution.
Notable constitutional amendments and their implications.

Recommended Books
Akbar S. Ahmed. Jinnah. Pakistan and Islamic Identity: The Search for Saladin
Burki, Shahid Javed. (1980). State & Society in Pakistan. Macmillan Press Ltd.
Chawla, M. Iqbal. (2011). Wavell and the dying days of the Raj: Britain's penultimate
viceroy in India. OUP.
G. W. Choudhury. (n.d.). Constitutional development in Pakistan, new edition, Peace
Publication.
G.W. Choudhury. Constitution-Making in Pakistan: The Dynamics of Political Order
Hamid Khan. Constitutional and Political Development of Pakistan” by
Ian Talbot. Pakistan: A New History
Javed Iqbal. Ideology of Pakistan
K.K. Aziz.The Making of Pakistan: A Study in Nationalism
Khalid Bin Sayeed. Pakistan the Formative Phase
Khan, H. (2001). Constitutional and political history of Pakistan. OUP.
l.H. Qureshi. The Struggle for Pakistan
Lawrence Ziring. Pakistan in the Twentieth Century: A Political History
M.R Kazimi. (2023). Pakistan Studies. Karachi, OUP.
Mahboob Hussain. The Parliament of Pakistan” by
Safdar Mahmood. Pakistan: Political Roots and Development
Sharif-ul-Mujahid. Ideology of Pakistan
Stephen P. Cohen. The Idea of Pakistan
The Constitution of Pakistan 1973. Original.
Zahid, Ansar. (1980). History & Culture of Sindh. Karachi: Royal Book Compan.

29
 Annexure-4-F, Page # 34 of 214

Semester 2
Sr. Courses Course Codes Credit Course Category
No. Hours
1 Expository Writing ENGL1120 3(3+0) General Education 5
2 Application of Information & COMP1116 3(2+1) General Education 6
Communication Technologies
3 Exploring Quantitative Skills MATH1126 3(3+0) General Education (QR) 7
4 ‫ حکایت اور رزمیہ‬،‫حکمت‬ URDU3134 2(2+0) General Education (A&H)
8
‫ادب‬
5 Islamic Studies / Ethics*** ISLA1111 / 2(2+0) General Education 9
HUMN1111
6 Principles of Management BUSA3111 3(3+0) Disciplinary

7 Tarjumma Quran/Wahdat ISLA1121/ 1(1+0)

Adian aur Mazhab e Alam* ISLA1120
Total Credit Hours 16 + 1

30
 Annexure-4-F, Page # 35 of 214

Expository Writing
Course code: ENGL1120
Course Title: Expository Writing
Credit hours: 3(3+0)
Prerequisite(s): None

Course Description
In this course students will work on writing skills needed to succeed in the academic
environment at the campus. The course will use instructor provided authentic materials on
academic topics. The assignments and course work cover major components of academic
writing, including understanding the organizational structure of academic papers, paraphrasing
and summarizing others’ ideas, and using outside sources to support arguments.

Course Objectives:

At the end of the course, the students will be able to:

➢ Develop skills as reflective and self-directed learners

➢ Critically evaluate and review various types of texts and summarize them
➢ Develop analytical and problem-solving skills to address various community-specific challenges
➢ Intellectually engage with different stages of the writing process, such as: brainstorming, mind
mapping, free writing, drafting and revision, etc.
Learning outcomes:
By the end of this course, the students will be able to:

➢ Write, edit and proofread a short essay in English language

➢ Present ideas to the whole class in team presentations using English that is comprehensible and
engaging.
➢ Critically analyze a text written in English by using different required linguistic strategies.
➢ Draft a letter to editor and for other academic and professional purposes.

Course outline:

1. Writing Process

• Invention
• Generating Ideas (collecting information in various forms such as mind maps, tables, lists, charts,
etc.)
• Identifying Audience, Purpose, and Message
• Ordering Information
• Chronology for a narrative
• Stages of a process
31
 Annexure-4-F, Page # 36 of 214

• From general to specific and vice versa

• From most important to least important
• Advantages and disadvantages
• Comparison and contrast
• Problem solution pattern
Drafting
• Free Writing
• Revising
• Editing
2. Reading Skills
• Introduction to basic reading skills
• Strategies to enhance reading skills
• Reading skills for enhancing critical thinking
3. Paraphrasing
4. Cohesion and Coherence
● Cohesive Devices
● Paragraph unity
5. Summary and Précis Writing
6. Creative Writing
7. Letter writing
• Different types of professional/business letters, etc.
• Letter writing styles of professional/business letters, etc.
8. Essay Writing
• developing a thesis
• organizing an essay
• writing effective introduction and conclusion
• different types of essays
• use of various rhetorical modes including exposition, argumentation and analysis
• Expository Essays: selecting and investigating an idea, evaluating evidence and structuring argument
• Analytical Writing: scope and form
• Argumentative Essays: scope and form

Methodology
This course requires the relevant reading material mentioned in recommended readings. The
teacher shall provide relevant material with an expectation that students themselves shall try to
expand their knowledge through the extra readings. However, some personal exercises and
experiences shall form the essential part of teaching methodology. The course shall begin by a
lecture method and reading assignments and move towards a pattern of discussion/demonstration
and presentation of practical problems in understanding the course content. Short assignments/
surprise test and class participation shall be marked against the marks of sessional category to
help develop efficiency among the students.

Recommended Readings:

32
 Annexure-4-F, Page # 37 of 214

➢ Barnet, S. & Bedau, H. (2004). Critical Thinking: Reading and Writing. A Brief Guide to Writing.
6th Ed.
➢ Behrens & Rosen. (2007). Reading and Writing across the Curriculum.
➢ Caplan, Nigel A. (2012). Grammar Choices for Graduate and Professional Writers. Ann Arbor:
University of Michigan.
➢ Goatly, A. (2000). Critical Reading and Writing: An Introductory Course. London: Taylor & Francis
➢ Hacker, D. (1992). A Writer’s Reference. 2nd ed. Boston: St. Martin’s
➢ Raman, M, & Sharma, S. (2015). Technical Communication: Principles and Practice. 3 rd Ed. New
Delhi, India: OUP India

33
 Annexure-4-F, Page # 38 of 214

Application of Information &

Communication Technologies
Course code COMP1116
Course title Application of Information & Communication
Technologies
Credit hours 3 (2+1)
Prerequisite None

Description:

This course is designed to provide students with an exploration of the practical applications of
Information and Communication Technologies (ICT) and software tools in various domains.
Students will gain hands-on experience with a range of applications, learning how to leverage
ICT to solve daily life problems, enhance productivity, and innovate in different fields. Through
individual and interactive exercises and discussions, students will develop proficiency in
utilizing software for communication, creativity, and more.

Course Learning Outcomes:

By the end of this course, students will be able to:

1. Explain the fundamental concepts, components, and scope of Information and Communication
Technologies (ICT)
2. Identify uses of various ICT platforms and tools for different purposes.
3. Apply ICT platforms and tools for different purposes to address basic needs in different domains of
daily, academics, and professional life.
4. Understand the ethical and legal considerations to use of ICT platforms and tools.

Syllabus
1. Introduction to Information and Communication Technologies
• Components of Information and Communication Technologies (basis of hardware, software,
ICT platforms, networks, local, and cloud data storage etc.)
• Scope of Information and Communication Technologies (use of ICT in education, business,
governance, health care, digital media and entertainment, etc.)
• Emerging technologies and future trends.
2. Basic ICT Productivity Tools:
• Effective use of popular search engines (e.g., Google, Bing, etc.) to explore World Wide Web.
• Formal Communication Tools and etiquettes (Gmail, Microsoft Outlook, etc.).
• Microsoft Office Suites (word, Excel, PowerPoint).
• Google Workspace (Google Docs, Sheets, Slides).
• Dropbox (Cloud Storage and file sharing), Google Drive (Cloud storage with Google Docs
integration) and Microsoft OneDrive (Cloud storage with Microsoft Office Integration).

34
 Annexure-4-F, Page # 39 of 214

• Evernote (Note-taking and organization applications) and OneNote (Microsoft’s digital

notebook for capturing and organizing ideas).
• Video conferencing (Google Meet, Microsoft Teams, Zoom, etc.).
• Social media applications (Linkedln, Facebook, Instagram, etc.).
3. ICT in Education :
• Working with learning management systems (Moodle, Canvas, Google Classrooms, etc.).
• Sources of online education courses (Coursera, edX, Udemy, Khan Acadmey, etc.).
• Interactive multimedia and virtual classrooms.
4. ICT in Health and Well-being:
• Health and fitness tracking devices and applications (Google Fit, Samsung Health, Apple ,
Health Xiaomi, Mi Band, Runkeeper, etc.).
• Telemedicine and online health consultations (OLADOC, Sehat Kahani, Marham, etc.)
5. ICT in Personal Finance and Shopping:
• Online banking and financial management tools (.lazzCash, Easypaisa, Zong PayMax,
1LINK and MNET, keenu Wallet, etc.).
• E-commerce platforms (Darazpk, Telemart, Shophive, etc.).
6. Digital Citizenship and Online Etiquette:
• Digital identity and online reputation.
• Netiquette and respectful online communication.
• Cyberbullying and online harassment.
7. Ethical Considerations in Use of ICT Platforms and Tools:
• Intellectual property and copyright issues.
• Ensuring originality in content creation by avoiding plagiarism and unauthorized use of
information sources.
• Content accuracy and integrity (ensuring that the content shared through ICT platforms is
free from misinformation, fake news, and manipulation).

Practical Requirements

As part of the overall learning requirements, the course will include:

1. Guided tutorials and exercises to ensure that students are proficient in commonly used software
applications such as word processing software (e.g., Microsoft Word), presentation software (e.g.,
Microsoft PowerPoint), spreadsheet software (cg, Microsoft Excel) among such other tools. Students
may be assigned practical tasks that require them to create documents, presentations, and
spreadsheets etc.
2. Assigning of tasks that involve creating, managing, and organizing files and folders on both local
and cloud storage systems. Students will practice file naming conventions, creating directories, and
using cloud storage solutions (e.g., Google Drive, OneDrive).
3. The use of online learning management systems (LMS) where students can access course materials,
submit assignments, participate in discussion forums, and take quizzes or tests. This will provide
students with the practical experience with online platforms commonly used in education and the
workplace.
10. 35
 Annexure-4-F, Page # 40 of 214

Suggested Instructional Reading Materials

1. "Discovering Computers" by Vermaat, Shaffer, and Freund.
2. "GO! with Microsoft Office" Series by Gaskin, Vargas, and McLellan.
3. "Exploring Microsoft Office" Series by Grauer and Poatsy.
4. "Computing Essentials" by Morley and Parker.
5. "Technology in Action" by Evans, Martin. and Poatsy.

36
 Annexure-4-F, Page # 41 of 214

Exploring Quantitative Skills

Course Title: Exploring Quantitative Skills

Course Code: MATH1126

Credit Hours: 3(3+0)

37
Annexure-4-F, Page # 42 of 214

38
 ‫‪Annexure-4-F, Page # 43 of 214‬‬

‫حکمت‪ ،‬حکایت اور رزمیہ ادب‬

‫کوڈ‪:‬‬ ‫کورس‬
‫‪URDU3134‬‬

‫کورس ٹائٹل‪ :‬حکمت‪ ،‬حکایت اور رزمیہ ادب‬

‫)‪2(2+0‬‬ ‫کریڈٹ آورز‪:‬‬

‫پری‬
‫کوئی‬ ‫ریکوزیٹ‪:‬‬
‫نہیں‬
‫نصاب کی وضاحت‪)Course Discription( :‬‬
‫یہ کورس تین اجزا پر مبنی ہے جس میں مطالعہ ادب اور دیگر تخلیقی سرگرمیاں شامل ہیں۔ پہال‬
‫جزو حکمت (‪)Wisdom Literature‬سے متعلق ہے جو خاص طور پر معروف ادبی شخصیت‬
‫سعدی اور صاحب طرزانشا پرداز موالنا محمد حسین آزاد کی تحریروں پر مشتمل ہے۔ دوسرا جزو‬
‫حکایت (‪) Fables‬کے نام سے ہےجس میں ایسی کہانیاں اور نظمیں شامل کی گئی ہیں جن میں‬
‫جانوروں کے تمثیلی کرداردانش و بینش اور خرد افروزی جیسی انسانی صفات کے حامل دکھائے‬
‫گئے ہیں ۔ تیسرا جزو اردو کے شیکسپئیر آغا حشرکاشمیری کے رزمیہ " رستم و سہراب " کے‬
‫اختتامی ابواب پر مشتمل ہے۔‬
‫مقاصد تدریس‪:‬‬
‫• حکمت (‪ ،)Wisdom Literature‬حکایت(‪ )Fables‬اور رزمیہ ادب ( ‪Mythological‬‬
‫‪ )Literature‬کے ذریعے طلبہ کی عملی کردارسازی کے ساتھ تہذیبی‪ ،‬جمالیاتی اوراخالقی تربیت‬
‫کی سعی کرنا‬
‫• طلبہ کی تخلیقی صالحیتوں کی آبیاری کرنااور انھیں تخلیق کے اصولوں سے واقف کرنا تاکہ ان‬
‫میں لکھنےپڑھنے کی صالحیت پیدا ہوسکے۔‬
‫• نثریاور شعری تفہیم کے ذریعے طلبہ میں برداشت ‪ ،‬رواداری اور امن دوستی کےفروغ کے ساتھ‬
‫ان کے دینی اور وطنی جذبات کی درست سمت میں رہنمائی کرنا‬
‫نصاب کی تفصیل‪:‬‬
‫‪.I‬حکمت (‪)Wisdom Literature‬‬
‫حصہ اول‪ :‬گلستان سعدی (‪)Gulistan-E-Sa’di‬‬
‫شیخ شرف الدین مصلح سعدی شیرازی‪ ،‬گلستان مترجم‪ ،‬مترجمہ موالنا قاضی سجاد‬
‫حسین(الہور‪ ،‬مکتبہ رحمانیہ‪ ،‬س ن)‬
‫پانچ منتخب حکایات‬
‫نوشیروان عادل رار شکار‪ ،‬صفحہ ‪57‬‬
‫ِ‬ ‫‪1‬۔ باب اول‪ ،‬حکایت بیست ‪ :‬آوردہ اندکہ‬
‫‪2‬۔ باب اول‪ ،‬حکایت بیست و یک‪ :‬عاملےراشنیدم کہ خانہ رعیت خراب کردے‪ ،‬صفحہ ‪57‬‬

‫‪39‬‬
 ‫‪Annexure-4-F, Page # 44 of 214‬‬

‫‪3‬۔ باب اول‪ ،‬حکایت بیست و ہفتم‪ :‬ظالمے را حکایت کنندکہ ہیزم درویشاں‪ ،‬صفحہ ‪66‬‬
‫‪4‬۔ باب اول‪ ،‬حکایت بیست و نہم‪ :‬درویشےمجرد بگوشہ صحرائے نشستہ بود‪ ،‬صفحہ ‪69‬‬
‫‪5‬۔ باب دوم‪ ،‬حکایت ششم‪ :‬زاہدے مہمان پادشاہے بود‪ ،‬صفحہ ‪86‬‬
‫حصہ دوم‪:‬مضمون "انسان کسی حال میں خوش نہیں رہتا" ( موالنا محمد حسین آزاد)‬

‫‪.II‬حکایت (‪)Fables‬‬
‫حصہ اول ‪ :‬کلیلہ و دمنہ یا خرد افروز از سراج الدین( الہور‪ :‬مجلس ترقی ادب‪1963 ،‬ء) کا‬
‫درج ذیل باب شامل نصاب ہے۔‬
‫باب ششم ۔ دشمنوں کے کاروبارودنیا کے سوچنےاور ان کے فریب سےنڈر رہنے میں‬
‫حصہ دوم‪ :‬بانگ درا‬
‫سر محمد اقبال‪ ،‬کلیات اقبال (الہور‪:‬اقبال اکیڈمی‪2021 ،‬ء)‬
‫‪1‬۔ ایک مکڑا اور مکھی‬
‫‪2‬۔ ایک پہاڑ اور گلہری‬
‫‪3‬۔ایک گائے اور بکری‬
‫‪4‬۔پرندے کی فریاد‬
‫‪5‬۔ہمدردی‬
‫‪.III‬رزمیہ ادب (‪)Epic‬‬
‫رزمیہ ڈراما " رستم و سہراب" کے باب سوم کے آخری تین مناظر‬

‫کُتب برائے مطالعہ‪:‬‬

‫‪1‬۔شرح بانگ درا (یوسف سلیم چشتی)‬
‫‪2‬۔ نیرنگ خیال (موالنا محمد حسین آزاد)‬
‫‪3‬۔ رستم وسہراب (آغا حشر کاشمیری)‬
‫‪4‬۔ اردو ڈراما ‪ :‬تاریخ و تنقید (عشرت رحمانی)‬
‫‪5‬۔ فرہنگ آصفیہ ‪ ،‬سید احمد دہلوی‬

‫رہنمائے اساتذہ‪:‬‬
‫اساتذہ اس کورس کی تدریس کے دوران بلند خوانی اور درست تلفظ کی ادائیگی کے ساتھ رموز‬
‫اوقاف کی تربیت‪ ،‬فرہنگ سے واقفیت‪ ،‬شعری و نثری آہنگ کا احساس بیدار کرنا‪ ،‬تلمیحات‪،‬‬

‫‪40‬‬
 Annexure-4-F, Page # 45 of 214

‫ ادبی محاسن اوردیگر شعری وسائل سے آگاہی کا اہتمام کریں گے۔‬،‫اسلوب کی خصوصیات‬

Islamic Studies
Introduction/Compulsory Foundation Course

This course is designed to provide students with a comprehensive overview of the fundamental
aspects of Islam, its beliefs, practices, history and influence on society. It will further
familiarize the students with a solid foundation in understanding Islam from an academic and
cultural perspective. Through this course, students will have an enhanced understanding of
Islam's multifaceted dimensions which will enable them to navigate complex discussions
about Islam's historical and contemporary role, fostering empathy, respect, and informed
dialogue.

Course Learning Outcomes

By the end of this course, students will be able to:

1. Demonstrate enhanced knowledge of Islamic foundational beliefs, practices, historical
development, spiritual values and ethical principles.
2. Describe basic sources of Islamic law and their application in daily life.
3. Identify and discuss contemporary issues being faced by the Muslim world including
social challenges, gender roles and interfaith interactions.

Syllabus

1. Introduction to Islam:
• Definition of Islam and its core beliefs.
• The Holy Quran (introduction, revelation and compilation).
• Hadith and Sunnah (compilation, classification, and significance).
• Key theological concepts and themes (Tawhid, Prophethood, Akhirah etc.).

2. Sirah of the Holy Prophet (Peace Be Upon Him) as Uswa-i-Hasana:

• Life and legacy of the Holy Prophet PBUH.
• Diverse roles of the Holy Prophet PBUH (as an individual, educator, peace maker, leader etc.).

41
 Annexure-4-F, Page # 46 of 214

11.
3. Islamic History and Civilization:
• World before Islam.
• The Rashidun Caliphate and expansion of Islamic rule.
• Contribution of Muslim scientists and philosophers in shaping world civilization.

4. Islamic Jurisprudence (Fiqh):

• Fundamental sources of Islamic jurisprudence.
• Pillars of Islam and their significance.
• Major schools of Islamic jurisprudence.
• Significance and principles of Ijtihad.

5. Family and Society in Islam:

• Status and rights of women in Islamic teachings.

• Marriage, family, and gender roles in Muslim society.
• Family structure and values in Muslim society.

6. Islam and the Modern World:

• Relevance of Islam in the modern world (globalization, challenges and prospects).
• Islamophobia, interfaith dialogue, and multiculturalism.
• Islamic viewpoint towards socio-cultural and technological changes.

Suggested Instructional/Reading Materials

1. "The Five Pillars of Islam: A Journey Through the Divine Acts of Worship" by
Muhammad
Mustafa Al-Azami.
2. "The Five Pillars of Islam: A Framework for Islamic Values and Character Building" by
Musharraf Hussain.
3. "Towards Understanding Islam" by Abul A' la Mawdudi.
4. "Islami Nazria e Hayat" by Khurshid Ahmad.
5. "An Introduction to Islamic Theology" by John Renard.
6. "Islamic Civilization Foundations Belief & Principles" by Abul A' la Mawdudi.
7. "Women and Social Justice: An Islamic Paradigm" by Dr. Anis Ahmad.
8. "Islam: Its Meaning and Message" by Khurshid Ahmad.
Note: This course is compulsory for Muslim and optional for non-Muslim undergraduate
students.
Non-Muslim students can opt for any course of at least the same or more credits in subjects

42
 Annexure-4-F, Page # 47 of 214

such as religious studies, ethics, theology, comparative religion, Christian ethics, etc.

Ethics
Course Code: HUMN1111
Course Title: Ethics
Credit Hours: 2(2+0)
Prerequisite(s): None
Course Objectives:
• This course will serve as an introduction to religious ethics in general and to personal ethics in
particular.
• You will consider the positions of historical thinkers as well as contemporary philosophers.
• You will gain understanding of specific topics in character building. Topics
1. What is Ethics?
2. Religious Ethics: A Comparative Study
3. Ethical Values
i. Hinduism
ii. Budhism
iii. Zoroasterianism
iv. Judaism
v. Christianity and Islam
4. Ethics: Philosophical Perspective
i. Ram Chander Ji
ii. Mahatma Gandhi
iii. Siddharta iv. Amanual Kant
v. Saint Paul
vi. Flourence Nightingale
vii. Aurbindu Ghoos
viii. Imam Ghazali
5. Mannerism
i. Good Manners
ii. Bad Manners
6. Ethics: Social Perspective
i. Role of Family
ii. Role of Community
iii. Role of Educational Institutions

7. Defence Mechanism
i. Conscience
ii. Sin

43
 Annexure-4-F, Page # 48 of 214

iii. Self Ego

iv. Law
v. Crime iii. Character Building
8. Prejudice
9. Regionalism
10. Provincialism

Suggested Books
• Ethical Theory: An Anthology 5 th ed. Russ Shafer -Landau. Wiley-Blackwell. 2013
• The Fundamentals of Ethics 2nd ed. Russ Shafer-Landau. Oxford University Press. 2011.

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

44
 Annexure-4-F, Page # 49 of 214

Principles of Management
Course Code: BUSA3111
Course Title: Principles of Management
Credit Hours: 3(3+0)
Prerequisite(s): Introduction to Business

Course Description:
The course is designed to provide students with an overview of the management functions
and its role in organizations and society. The course aims to provide students with the basic
managerial knowledge necessary for business students and to cope up with the environment.
Course Learning Outcomes:
At the end of this course, the student will be able to:
CLO1: Understand basics of management functions
CLO 2: Comprehend various roles of a manager in an organization
CLO 3: Learn about micro and macro-organizational environments
CLO 4: Understand the basics of organizational theory like organizational structure,
leadership and decision making
Detailed Course Outline:
Week Contents
1 Introduction to Management: Management and managers,
management and organizations, managerial roles, management
functions, levels, and skills
2-3 Historical Background of Management: Management theories and
perspectives
4-5 Environment: External and internal environment of an organization,
manager’s response to complex and dynamic organizational
environment
6 Decision-Making: Basics of decision making, decision-making
process, effective decision making
7 Planning: Planning process, planning and management,
Management by Objectives (MBO)
8 MID TERM EXAM
9-11 Organizing: Organization structure, vertical organization,
horizontal organization, formalization, Organization Design (OD),
factors affecting OD, forms of OD
12-13 Leadership: Managers vs. leaders, leadership theories
14 Controlling: Defining and importance of controlling in
organization, control process, control in the organization
15 Management Functions and Their Domains: In this concluding
session the instructor will briefly tell the students about various
management/business domains and how these are linked with
various management functions (as given below): Planning: Strategic
management; Organizing: Organization theory and design,
Communication, HRM; Leading: Leadership, Organizational
behaviour; Controlling: Operations management, Management
information system; Globalization: Globalization and international
business

45
 Annexure-4-F, Page # 50 of 214

16 FINAL TERM EXAM

Recommended Book (Latest editions):

Title Management
Authors Thomas S. Bateman, Scott A. Snell
Edition 7, revised
Publisher McGraw-Hill Higher Education, 2006
ISBN 007110853X, 9780071108539
Reference books
1. Management by Courtland L. Bovee
2. Management by Stephen P. Robbins and Mary Coulter

Note: In addition to the above, any other text or book referred by Instructor can also be included.

46
 Annexure-4-F, Page # 51 of 214

Semester 3
Credit Course
Sr. Courses Course
Hours Category
No. Codes
1 Business Ethics and BUSA2117 3(3+0) Disciplinary
Sustainability
2 Tools for Quantitative Reasoning MATH2118 3(3+0) General Education
(QR) 10
3 Human Resource Management BUSA2115 3(3+0) Disciplinary
4 Financial Accounting BUSA3112 3(3+0) Disciplinary
5 Principles of Marketing BUSA2114 3(3+0) Disciplinary
6 Principles of Microeconomics ECON1111 3(3+0) Interdisciplinary
Total Credit Hours 18

47
 Annexure-4-F, Page # 52 of 214

Business Ethics and Sustainability

Course code BUSA2117
Course title Business Ethics and sustainability
Credit hours 3(3+0)
Prerequisite Principles of Management

Course The effects of business activity are coming under growing

Description: scrutiny from a variety of stakeholders in an integrated
global corporate environment. Managers are under more
pressure than ever to strike a balance between short- and
long-term goals for economic, social, and environmental
sustainability. This course gives business students the skills
they need to manage and lead organizations in a more ethical
and sustainable way. Ethical thinking, corporate social and
environmental responsibility, stakeholder management,
professional ethics, and ethical leadership will be among the
topics covered.

Course Objectives:
CO1 To develop an in‐depth comprehension of the “three‐pillars” of the
discipline, moral philosophy, ethical issues and dilemmas, and
corporate social responsibility,
CO2 To strengthen students’ ability to anticipate, analyze, evaluate, and
appropriately respond to some of the critical ethical challenges,
which managers confront in the business world, enable students to
appreciate the Islamic principles of ethical conduct in business
CO3 To understand the role of corporate social responsibility in
maintaining business ethics
CO4 To understand the role of business ethics in ensuring sustainable
business

48
 Annexure-4-F, Page # 53 of 214

Course Learning Objectives:

After the completion of the course students will be able to:

CLO1 Recognize ethical considerations and values relevant to business

activity.
CLO2 Evaluate common beliefs about ethics—especially common beliefs
about the role of ethics in business.
CLO3 Reflect on the nature of business, realize alternatives models for
conducting business.
CLO4 Apply moral reasoning to specific situations and defend the
conclusions of that reasoning.
CLO5 Evaluate the ethics of particular business decisions and particularly
understanding sustainability
CLO6 Understand what is CSR and how it correlates with Ethical
Concepts

DETAILED COURSE OUTLINE:

Week Content
1 Introduction & Overview: Understanding Ethics, Ethical
dilemma
2 Defining Business Ethics: What is business ethics? Who are
stakeholders? Resolving ethical dilemmas
3 Organizational Ethics: ethical challenges by organizational
functions
4-6 Corporate Social Responsibility
Innovative and green Business Models: The concepts of the
green economy, green growth, and eco-industries all emphasise
sustainable use of resources, so that future generations may not
experience resource scarcities or be exposed to environmental
risks and thus be worse off than previous generations.

7-8 Corporate Governance

MID TERM EXAMS
9 The Role of Government
10 Managing for Sustainability in a Global Context
11 Social sustainability and sustainable development
12 Blowing the Whistle

13 Ethics and Technology

14 Ethics and Globalization
15 Making it work… Islamic perspective of business ethics
Understand the Islamic precepts of ethical business conduct
and appreciate their relation with the Islamic World view
16 FINAL EXAMS

Recommended Book:

49
 Annexure-4-F, Page # 54 of 214

1. Business Ethics Now by Ghillyer

2. Cases at the end of each chapter

Reference Books:
1. Benn, S., Edwards, M., & Williams, T. M. (2018) Organizational change for
corporate sustainability (Fourth ed.). Abingdon, Oxon; New York, NY:
Routledge.
2. Velasquez, M. G. Business Ethics: Concept and Cases. Delhi: Pearson.
3. Beekun, R.I. Islamic Business Ethics. International Institute of Islamic Thought.
4. Ali. A.J. Business Ethics in Islam. Massachusetts: Edward Elgar
5. Boylan Michael, Series Editor, Basic Ethics in Action Series, Prentice Hall.
6. Ferrell, O.C, and Fraedrich, John, Ethical Decision Making and Cases, New
York, Houghton Mifflin.
7. Post James E. and Lawrence Ann T., Business and Society, (10th Edition).
8. Business Ethics by Joseph W Weiss.

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

50
 Annexure-4-F, Page # 55 of 214

Tools for Quantitative Reasoning

Course Title: Tools for Quantitative Reasoning
Course Code: MATH2118
Credit Hours: 3(3+0)

51
Annexure-4-F, Page # 56 of 214

52
 Annexure-4-F, Page # 57 of 214

Human Resource Management

Course Code: BUSA2115
Course Title: Human Resource Management
Credit Hours: 3(3+0)
Prerequisite(s): None

Course Description:
The basic purpose of HRM is to assist students in acquiring and developing skills in
making reasonable decisions in the field of human resource management. The students
should understand that an effective HR manager must lead the workforce, influence their
behavior, and motivate them to achieve organizational goals at all costs.

Course Objectives:
CO1 To understand HR as a strategic partner of business
CO2 To assist students in focusing on and analysing the
issues and techniques that must be considered while
selecting and developing and appraising manpower
resources.
CO3 To understand different approaches to compensate
and manage employees
CO4 To acquire the requisite skills for use in HR-related
matters
CO5 To teach students about practical approach to HR
management and relate to real life examples
CO6 To enable students to understand ethical concerns in
HR for better decision making in business
CO7 To teach students about the latest HR trends and the
role of IT in it
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Understand the significance of HRM to the business
goals and strategy
CLO2 Understand and perform HR functions and ethical
concerns in HR
CLO3 Identify the emerging challenges of HRM in real
world
CLO4 Develop skill set to make important decisions
regarding various HR functions
CLO5 Identify the potential HR opportunities for
employment purpose in the real world
CLO6 Students will develop a basic understanding of the
concepts like HRIS, HR Analytics and Digital HR

Detailed Course Content:

Week Content
1. Introduction to HRM

53
 Annexure-4-F, Page # 58 of 214

Role of HRM in the organization, HRM functions, Authorities of

HRM, HRM and other business functions Emerging Human
resource management challenges: Trends in HRM, technology and
HRM practices, global vs. local HRM practices
2. Legal issues and ethics related to HRM
3. Job Analysis: Steps, Importance, Outcomes: Job description, job
specification, Competency based Job descriptions
4. Human Resource Planning: Introduction to HRP, Various
Methods of HRP Forecasting
5. Recruitment, Internal and External, Sources of Recruitment,
Recruitment effectiveness, Job Application, Job Ads
6. Employee Testing and Selection
Importance of Testing & Selection, The Basics of Testing And
Selecting Employees, Types of Tests, Background Investigations
And Other Selection Methods
7. Employee Testing and Selection
Interviewing Candidates, Errors That Can Undermine An Interviews
Usefulness, How to Design And Conduct An Effective Interview
8. MID TERM EXAM
Training and Development: Orientation and socializing,
orientation responsibility, orientation length timing, follow up
Training: Training definition, steps in training process,
9. Methods of training, On the job, Off the Job
10. Management Development Programs
11. Performance Management System, performance appraisal,
appraisal process, appraisal methods, factors that may distort
performance appraisal
12. Performance Appraisal Errors, Interviews
13. Strategic Pay Plans
Basic factors In Determining Pay Rates, Pay policies, Strategic Pay
Plans, Job Evaluation Methods, Strategic Pay Plans, Steps in
developing a competitive pay plan
14. Rewards and Benefits Programs
HRIS and Analytical HR (Basic know how)
15. Final Project Presentations
FINAL TERM EXAM

Recommended Books:
Human Resource Management. Dessler, Gary & Varkkey, Biju. 15th Edition, 2016
Fundamentals of Human Resource Management. DeCenzo, David A.; Robbins, Stephen P.
& Verhulst, Susan L. 12th Edition, 2015

54
 Annexure-4-F, Page # 59 of 214

Financial Accounting
Course code BUAS3112
Course title Financial Accounting
Credit hours 3(3+0)
Prerequisite None

Course After studying this course, the students will be able to

Description understand and recognize the set of financial statements and
record transactions using double-entry book keeping system,
to apply the accounting principles and techniques and sets
stage for in-depth analytical skills, and to analyze financial
statements for decision making and performance
management.

Course Objectives:
CO1 To enable the students to know about issue of shares at
par, premium and discount
CO2 To prepare students how to manage inventory
CO3 To teach the students about receivables
CO4 Prepare the students to know about capital and revenue
expenditures
CO5 Prepare the students to depreciate fixed assets
CO6 To enable the students how to dispose intangible assets
CO7 To teach the students about cash flows
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Know about the issuance of shares
CLO2 Manage inventory under various methods
CLO3 Understand and manage various receivables
CLO4 Understand what is the difference between capital and
revenue expenditures
CLO5 Find out market value of a fixed asset
CLO6 Replace existing fixed assets
CLO7 Manage cash flows

Detailed Course Content:

Week Content
1. Corporations: Organization, Stock Transactions and
Dividends: Brief Review of Fundamental Accounting Concepts,
Characteristics of Corporation, Forming a Corporation,
Stockholder’s Equity, Classes of Shares and Share Capital
2. Corporations: Organization, Stock Transactions and
Dividends: Recording of Issue of Shares at Par, Premium and
Discount, Accounting for Dividends, Reporting Retained Earnings,
Stock Split
3. Inventories: Controlling and Safeguarding Inventory, Nature and
Classes of Inventories, Measurement of Inventories as per IAS-2,

55
 Annexure-4-F, Page # 60 of 214

Reporting Inventory – Periodic and Perpetual Inventory System,

Inventory Cost Flow Assumptions
4. Inventories: First in First Out, Weighted Average Cost,
Comparison of Inventory Costing Methods, Valuation at Net
Realizable Value as per IAS-2, Inventory turnover Ratios,
5. Accounting for Receivables: Classification of Receivables,
Accounts Receivable, Notes Receivable, Other Receivables,
Concept of Bad Debts/Doubtful Debts and Allowance for Bad
Debts
6. Accounting for Receivables: Uncollectible Receivables, Methods
of Accounting for Uncollectible Receivable, Notes Receivable,
Accounting for Notes Receivable,
7. Accounting for Depreciation: Factors in Computing Depreciation
Expense, Methods of Depreciation
8. MID TERM EXAM
9. Fixed and Intangible Assets: Nature of Tangible Non-Current
Assets (Fixed Assets), Classifying Costs, Costs of Acquiring
Tangible Non-Current Assets
10. Fixed and Intangible Assets: Capital Expenditure, Revenue
Expenditure, Nature and Purpose of Depreciation
11. Disposal of Fixed Assets: Nature of Intangible Non-Current
Assets, Types of Intangible Assets
12. Disposal of Fixed Assets: Amortization of Intangible Assets
13. Statement of Cash Flows: Purpose of Statement of Cash flows,
Reporting Cash flows, Cash and Cash Equivalent, Classification of
activities,
14. Statement of Cash Flows: Cash flows from Operating Activities,
Cash flows from Investing Activities, Cash flows from Financing
Activities
15. Statement of Cash Flows: Non-Cash Investing and Financing
Activities, Treatment of Interest and Dividend, Preparing the
Statement of Cash flow
16. Final Project Presentations
FINAL TERM EXAM

Recommended Books:
1) Williams, Haka, Bettner: Financial & Managerial Accounting, Prentice Hall
2) Frank Wood‟s: Business Accounting 1.
3) Barry Elliot, Jamie Elliot: Financial Accounting and Reporting, Prentice Hall
4) Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso: Financial Accounting.
5) A. Mukherjee and M. Hanif: Financial Accounting.

56
 Annexure-4-F, Page # 61 of 214

Principles of Marketing
Course Code: BUSA2114
Course Title: Principles of Marketing
Credit Hours: 3(3+0)
Prerequisite(s): None

Course Description:
An introduction to the study of the marketing function in the business enterprise. A study
is made of market segmentation and the creation of market demand to serve profitably the
needs of customers. The key elements in marketing strategy are studies – product planning
and promotion – with customers and competitors as dominant reference points.

Course Objectives:
The objective of this course is
CO1 to equip the student with knowledge and skills that will enable
him/her to interpret and provide solutions to marketing problems.
CO2 To make students understand the importance of marketing in value
creation.
CO3 to Explain the environment in which marketing organizations
operate.
CO4 To develop an understanding of the basis for segmenting a market.
CO5 Analyse the components of the marketing mix and apply the
components in making marketing decisions.

Course Learning Objectives:

After the completion of this course students will be able to:

CLO1 Understand the basic concepts of Marketing and relevant skills.

CLO2 Know the importance and different ways of market
segmentation, market positioning and how to select target
market.
CLO3 Understand different marketing strategies to attract the target
customers.
CLO4 Develop marketing mix for targeted segment. Know the
importance of building strong customer relationships and ethics
involved in it.
CLO5 Develop a sense of social responsibility in the field of
marketing.
CLO6 Understand the issues involved while marketing the product
globally.

Detailed Course Outline:

Week Content
1 Introduction of marketing basic concepts: Definition of
marketing, scope of marketing, the core concepts of
marketing, the production concept, the product concept, the
selling concept, the marketing concept, the social marketing

57
 Annexure-4-F, Page # 62 of 214

concept. Market offerings; products, services, experiences.

Customer value and satisfaction, exchanges and relationship.
2-3 Marketing strategy and the marketing mix: Defining a
market-oriented mission statement, setting objectives and
goals. Designing the business portfolio, SBUS and their
analysis. Developing strategies for growth and downsizing
4 Marketing Environment: The micro-environment,
company, suppliers, competitors, publics, customers.
Macroenvironment, major forces in the company
environment and their impact.
5-6 Consumer Markets: model of consumer behavior,
characteristics of consumer behavior, cultural, social,
personal and psychological factors. Types of buying decision
behavior. The buyer decision process
7 Consumer driven marketing strategy: market
segmentation, types of segmentation, requirements for
effective segmentation. Market targeting, selecting target
markets segments, choosing a targeting strategy. Positioning,
selecting and overall positioning strategy, developing a
positioning statement.
8 MID TERM EXAMS
9-10 Products, Services and Brands: defining the product,
services and experiences, levels of product, products and
services classifications, products and services decisions,
product line decisions and product mix decisions.
Characteristics of services. Building brands, brand equity,
building strong brands.
11 Price and Strategy: what is a price? Major pricing strategies,
new product pricing strategies; market skimming pricing,
market penetration pricing. Product mix pricing strategies,
price adjustment strategies.
12 Product development and Life Cycle: new product
development strategy, the new product development process.
Product life cycle strategies for introductory, growth,
maturity and decline stage.
13 Marketing Channels
14 The Promotion mix: Elements of promotion mix,
advertising, direct marketing, sales promotion, personal
selling and public relation.
15 Place: Channels of Distribution & Distribution Strategy,
Needs & Significance of Intermediaries, Functions of
Intermediaries, Channels of Distribution, Selecting Channel
of Distribution.
16 FINAL TERM EXAM
Recommended Books:
1) Kotler, P., Armstrong, G., & Cunningham, M. H. (2016). Principles of marketing.
Toronto: Pearson Prentice Hall.
2) Jobber, D. and Ellis-Chadwick, F. (2013). Principles and Practices of Marketing.
Berkshire: McGraw-Hill.
3) Kotler, P. and Keller, K. (2012). Marketing management. Upper Saddle River, N.J.:
Prentice Hall.

58
 Annexure-4-F, Page # 63 of 214

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

59
 Annexure-4-F, Page # 64 of 214

Principles of Microeconomics
Course Code ECON1111
Course title Principles of Microeconomics
Credit hours 3(3+0)
Prerequisite None

Specific Objectives of Course:

1. Understanding the fundamental concepts and principles of microeconomics, such as
supply and demand, elasticity, consumer behavior, and market structures.
2. Analyzing the behavior of firms in different market structures, including perfect
competition, monopolistic competition, oligopoly, and monopoly.
3. Understanding how prices are determined in different market structures and the factors
that influence price elasticity of demand and supply.
4. Applying economic concepts and principles to real-world scenarios and current events

Course Learning Outcomes

Detailed Course Outline:
1 Introduction: Economics, Micro-economics, Macro-economics,
Scarcity and choice, Rational Behavior, Limited Income, Unlimited
Wants, A Budget Line, Factors of Productions
2 Production Possibility Curve: Definition, Assumptions, Law of
Increasing Opportunity Cost
3 The Market System: Introduction of four economic systems.
Capitalism, Socialism, Mixed Economies and Islamic Economic
system
4-6 Demand, Supply and Market Equilibrium: Law of demand, the
demand curve, Market Demand, Changes in Demand, Changes in
Quantity Demanded, Law of Supply, the Supply Curve, Market
Supply, Change in Supply Curve, Changes in Quantity Supplied,
Market Equilibrium, Equilibrium Prices and Quantity, Changes in
Supply, Demand and Equilibrium
7 Elasticity: Price Elasticity of Demand, Formula, Determinants of
Price Elasticity of Demand, Cross Elasticity, Income Elasticity of
Demand
8 MID TERM EXAM
9 Consumer Behaviour: Law of Diminishing Marginal Utility, Total
Utility, Marginal Utility and their relations, Consumer Choice and the
Budget Constraint, Utility Maximizing Rule, The Indifference Curve,
Problem Solving, Class Activity
10- The Cost of Production: Economic Cost and Financial Cost, Short
12 Run Production Costs, Long Run Production Cost
13 Pure Competition in The Short Run: Pure competition
characteristics, Demand seen in SR, Profit Maximization in the SR,
Supply Curve, Pure competition in the Long Run
14 Pure Monopoly: Characteristics of Monopoly, Demand, Output and
Discrimination of Price
15 Monopolistic Competition and Oligopoly: Characteristics,

60
 Annexure-4-F, Page # 65 of 214

determination of Price and Output in Monopolistic Competition in short

run and long run, Introduction of Oligopoly and Prisoner’s Dilemma.

Recommended Books:
1. Economics by N. Gregory Mankiw
2. Economics by “MacConnell and Brue”
3. Microeconomic Theory: Basic Principles and Extensions by Walter Nicholson

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

61
 Annexure-4-F, Page # 66 of 214

Semester 4
Credit Hours Course
Sr. Courses Course Codes
Category
No.
1 Principles of Macroeconomics ECON1116 3(3+0) Interdisciplinary
2 Business Finance BUSA2112 3(3+0) Disciplinary
3 Mercantile Law BUSA3120 3(3+0) Disciplinary
4 Money and Banking BUSA3116 3(3+0) Disciplinary
5 Introduction to BUSA1114 2(2+0) General
Entrepreneurship Education 12
6 Civics and Community POLS2111 2(2+0) General
Engagement Education 11
7 Tarjumma Quran/Wahdat ISLA1121/ISLA1 1(1+0)
Adian aur Mazhab e Alam* 120
Total Credit Hours 16 + 1

62
 Annexure-4-F, Page # 67 of 214

Principles of Macroeconomics
Course Code: ECON1116
Course Title: Principles of Macroeconomics
Credit Hours: 3(3+0)
Prerequisite(s): None

Course Description:
Course Objectives:
Course Learning Outcomes:
At the end of this course, the students will be able to develop the understanding of
Macroeconomics concepts, theories and models and to use and understand economic models
and explain economic issues with the help of actual figures and also familiarize with the
working of economy.
Detailed Course outline:

Introduction: Economics, Micro-economics, Macro-economics, The Miracle of Modern

Economic Growth
Measuring Domestic Output and National Income: Gross Domestic Product, The
Expenditure Approach, The Income Approach, Other National Accounts, Nominal GDP
versus Real GDP, Shortcomings
Economic Growth: Economic growth, modern economic growth, Determinants of Growth,
Production Possibility Analysis
Business Cycles, Unemployment and Inflation: Phases of Business cycle, Measurement of
unemployment, Types of unemployment, Inflation meaning, measurement and facts
Basics Macroeconomics Relationship: The income consumption and income saving
relationships, The Interest rate investment, The Multiplier effects.
The Aggregate Expenditures Model: Assumptions, Consumption and Investment
schedules, Changes in Equilibrium GDP and the Multiplier, Adding the Public Sector,
Equilibrium versus Full Employment GDP, Recessionary expenditure gap and inflationary
expenditure gap.
Aggregate Demand and Supply: Aggregate Demand, changes in Aggregate Demand,
Aggregate Supply, Changes in Aggregate Supply, The Diamond Water Paradox,
Equilibrium and Changes in Equilibrium.
Fiscal Policy and Monetary Policy: Introduction and Tools of Fiscal Policy, Introduction
and Tools of Monetary Policy.

Recommended Books:
1) Economics By “MacConnell and Brue”
2) Economics By “K.K. Davit”
3) Principles of Macroeconomics By N. Gregory Mankiw
4) Macroeconomics by R. Dornbusch, S. Fischer and Startz R.
12. Note: In addition to the above, any other text or book referred by Instructor can also be
included.

63
 Annexure-4-F, Page # 68 of 214

Business Finance
Course code BUSA2112
Course title Business Finance
Credit hours 3(3+0)
Prerequisite Introduction to Business, Financial
Accounting
and Business Mathematics

Course Description
Business Finance is about the basic concepts used in the financial activities
of a business. This course will help to develop proficient financial managers
who can easily acquire new skills as and when required. The students will
learn the important reasons for understanding financial techniques by
developing their knowledge regarding financial markets, financial ratio
analysis, time value of money, cash flows, bonds and stocks valuation

Course Objectives:
CO1 To understand different concepts and terminologies of
financial management
CO2 To understand the integrated role of financial markets,
financial institutions, and management
CO3 To perform complete ratio analysis of a company
CO4 To learn about the latest approaches/tools to critically
examine and measure the performance of business
concerns
CO5 To develop skills to solve investment and financial
problems in the light of specified goals of the firm
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Recognize the contents and uses of financial
statements
CLO2 Assess the business performance, position and worth
by conducting a comprehensive ratio analysis
CLO3 Evaluate different investment proposals keeping in
view the concept of time value of money, risk and
returns
CLO4 Valuate the different types of securities such as
common stocks, preferred stocks and bonds
CLO5 Identify the nature of different cash flows to
accurately prepare a statement of cash flows
Detailed Course Contents:
Week Contents
1. What is Business Finance? The understanding of
business environment
2. Forms of Business: Sole proprietorships,
partnerships, corporations, limited liability companies
(LLCs)
3. Financial Environment: The financial
intermediaries, Financial Markets: money market,
capital market, primary market, secondary market
4. Ratio Analysis: Explanation and formation of 64
income statement & balance sheet, horizontal and
 Annexure-4-F, Page # 69 of 214

vertical analysis
5. Liquidity or short-term solvency ratios, Turnover or
asset management ratios
6. Profitability ratios, Margin ratios and their
explanations
7. Solvency ratios, leverage, and market-based ratios
8. MID TERM EXAM
9. The Time Value of Money: Difference between
simple and compound interest, future and present
value of single sum
10. Future and present value of mixed streams and
annuities (ordinary and due)
11. Cash Planning: Sales forecast, Cash Receipt
schedule, ,
12. Preparation of Cash Disbursement schedule and Cash
Budget
13. Working capital Management: Concepts of
inventory, receivable and payable management
14. Cash Flow Estimation: The balance sheet, liquidity,
debt versus equity, market value versus book value
15. The income statement, non-cash items, identification
of cash inflows and outflows
16. Cash flows from operating, investing, and financing
activities, preparation of a statement of cash flows
FINAL TERM EXAM
Recommended Books:
• James C. Vanhorne: Fundamentals of Financial Management
• Ross, Westerfield, Jordan: Corporate Finance Essentials
• Brealey, R. A. & Myers: Principles of corporate finance
• Eugene F. Brigham: Fundamentals of Financial Management
• Gitman, J. Lawrence: Principles of Managerial Finance
• Any text recommended by the course instructor

65
 Annexure-4-F, Page # 70 of 214

Mercantile Law
Course Code: BUSA3120
Course Title: Mercantile Law
Credit Hours: 3(3+0)
Prerequisite(s): Introduction to Business

Specific Objectives of Course:

In this course, Students should seek to:
• Develop in students a sound knowledge about the nature and utility of
mercantile law.
• Acquaint students with a fair range of regulations and legal practices
affecting the corporate governance.
• To furnish students with an extensive and up-to-date coverage on issues
relating to cooperate law and allied practices prevalent in Pakistan
• To enable students to develop necessary insight into, and identify
potential problems relating to the implementation of the legal
framework for corporate sector
COURSE OUTLINE:
The Companies Act 2017: Introduction and Highlights of The Companies Act
2017

Incorporation of Company: Incorporation Process; Memorandum and

Articles of the Association; Prospectus

Officers of the Company: Directors; Chief Executive; Secretary and;

Auditors.

Listing in Stock Exchange and Associated Rules: Offer of shares;

Underwriting and Brokerage; Discount and Premium on Shares; Listing with
Stock Exchanges; Listing Rules of Stock Exchanges

Shares and Associated Rules: Applications and Allotment of Shares; Issuance

of Shares; Letters of Regret; Share Certificates; Transfer and Transmission of
Shares; Flotation of Corporate Securities; Issuance and Redemption of
Debentures.

Meeting and Associated Rules: Types of Meetings (Company and Directors

Meetings, Annual General Meeting); Notice of Meetings; Agenda of Meetings;
Minutes of the Meetings; Quorum of Meetings; Voting, Proxies, Resolutions;
Declaration of Dividend; Dividend Warrants; Bonus and Rights Issue

Non-Banking Finance Companies (Establishment and Regulation) Rules

2003: Introduction of NBFC; Formation Procedure; Obligations, Limitations;
Duties and Rights of NBFC

The Contract Act, 1872: Difference between Contract and agreement; Void;
Voidable and enforceable agreements
Elements/ingredients of a contract: Proposal, Acceptance and Revocation;
Void Agreements; Quasi Contracts; Contingent Contracts; Free Consent; 66
Coercion, Undue Influence, Fraud, Mistake, Misrepresentation; Flaws in
 Annexure-4-F, Page # 71 of 214

Capacity.

Void Contract and Voidable Contract: Coercion; Undue Influence; Fraud;

Mistake; Misrepresentation

Performance of Contract: Contracts Which Must Be Performed; Time and

Place for Performance; Performance of Reciprocal Promises; Appropriation of
Payments; Contracts Which Need Not to be Perform

Breach of Contract: Anticipatory Breach of Contract; Actual Breach of

Contract

Remedies of Breach of Contract: Remedies; Doctrine of Frustration; Various

Discharges of Contracts

Recommended Books
1) Bare Acts, Govt. of Pakistan.
2) Manual of Corporate Governance, SECP Islamabad.
3) Companies Ordinance, 1984 (as amended) with Matters and
Commentary.
4) Mercantile Law Khalid Mahmood Cheema.
5) Nazir Ahmad Shaheen Corporate Laws and Secretarial Practices.

Note: In addition to the above, any other text or book referred by Instructor can
also be included.

67
 Annexure-4-F, Page # 72 of 214

Money and Banking

Course code BUSA3116
Course title Money and Banking
Credit hours 3
Prerequisite Basic knowledge of Business, Economics and
Business finance

Money and Banking serves as the foundation

of advanced banking and finance subjects. The
objective of this course is to familiarize
Course students with evolution of Money and banking
Description which has now emerged as one of the leading
service sector in the world. After completion
of this course, students will be able to analyze
importance of money and its functions,
Banking system in Pakistan, Role of central
bank i.e. State Bank of Pakistan in domestic
preview and its policies regarding commercial
banking. Further, they will be able to
understand how banking is playing vital role
in today business tractions.

Course
Objectives
CO1 To understand money, its evolution and its
importance
CO2 To understand financial system and its
components to make students aware about role
of finance in today’s economy
CO3 To understand evolution of banking system and
its role in today’s economic growth
CO4 To understand monetary policy and its impact
on any economy
CO5 To teach students about practical working of
commercial banks along with major financial
instruments
CO6 To enable students to understand and decide
their career towards banking sector
CO7 To teach students about the latest Islamic
banking concepts
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Comprehend the evolution of money and
business of Credits and its importance for
Banking sector
CLO2 Understand banking sector, central bank’s role
in growth of an economy
CLO3 Understand bank’s departmental working to
plan their career in banking sector
CLO4 Understand modern banking instruments being
used in economy
CLO5 Students will be able to differentiate 68
operational differences between conventional
 Annexure-4-F, Page # 73 of 214

and Islamic banking

Detailed Course Content

Week Content
1. Introduction to Monetary system
Monetary system and its components
2. Introduction to Money and its evolution
Evolution of money from Barter system,
commodity money, metallic money
3. Evolution of money
Paper money, bank money (including role of
goldsmiths in evolution of banking) and crypto
currency.
4. Economic Financial system
Respective types, advantages and disadvantages of
all types of money. Role of money in economic
system
5. Central Banking
Evolution of Central Banking, Principles /
Objectives, Functions of Central Bank and State
bank of Pakistan
6. Role of central bank to control money supply
Monetary policy, Introduction, Importance of
monetary policy, Monetary policy tools,
Discussion about efficiency of monetary policy
7. Financial Institutions
Different kinds / types of banks, Banks and their
role in financial system

8. MID TERM EXAM

9. Commercial Banking: Basics of commercial

banking, departmental structure, their functions
and respective roles in economic growth
10. Liability side of commercial banks:
Bank Accounts: Opening and operations along with
characteristics of Current account, Savings account,
Fixed Account / fixed deposit
11. Asset side of commercial banks:
Bank Advances: Fund based and Non Fund based
advances, Basic knowledge and characteristics of
Running Finance / overdraft, Term Finance,
Discounting & Purchase of Bills and letter of
credit
12. Negotiable Instruments:
Concept, Characteristics of negotiable instruments.
Definition, use, essentials and applicability of
1- Promissory Note 2- Bills of Exchange and 3-
Cheques along with its types
13. Credit Creation: Concept, Mechanism, Benefits
and issues of credit creation
14. Prudential Regulations issued by SBP: 69
Introduction, Preface, Summarized information
 Annexure-4-F, Page # 74 of 214

about prudential regulations, Frequently asked

questions available at SBP website
15. Islamic Banking: Difference between
conventional and Islamic banking, Concept of Riba
and its types (Riba an Nassiyah, Riba al Fadl),
Basic features of Islamic Banking
16. Final Project Presentations

FINAL TERM EXAM

Recommended Books:
1. Introduction to Financial System and Banking Regulations in Pakistan
published by Institute of Bankers Pakistan (Latest Editions)
2. S. A. Meenai, Money and Banking in Pakistan (6th Ed) Published by Oxford
University Press
3. Fabozi, Modigliani, Jones and Ferri, Foundations of Financial Markets and
Institutions Published by Pearson Education, Inc. (Latest Editions)
4. Jeff Madura, Financial Markets and Institutions (Latest Editions)
5. Riaz A. Mian, Money and Banking (Latest Editions)
6. State Bank Publications available at:
http://www.sbp.org.pk/publications/index2.asp
Note: In addition to the above, any other text or book referred by Instructor can
also be included.

70
 Annexure-4-F, Page # 75 of 214

Introduction to
Entrepreneurship
Course Code: BUSA1114
Course Title: Introduction to Entrepreneurship
Credit Hours: 2(2+0)
Prerequisite(s): None

Course Description
This course is designed to promote entrepreneurial spirit and outlook among students,
encouraging them to think critically, identify opportunities, and transform their ideas into
successful ventures. It aims at imparting them with the requite knowledge, skills and abilities,
enabling them to seize the identified opportunities for initiating ventures and successfully
navigating the challenges that come with starting a business and managing it. The course covers
the topics relevant to entrepreneurship including setting up and initiation of business (including
requirements and incorporation with regulators such as SECP and others), market research,
opportunities identification, business planning, financial literacy for managing finances and
securing funding, marketing and sales, team building and innovation. Overall, the course is
geared towards personal growth and professional development for pursuing innovative ideas,
availing opportunities and initiating start-ups.

Learning Outcomes
By the end of this course, students shall have:
1. Knowledge of fundamental entrepreneurial concepts, skills and process;
2. Understanding of different personal, social and financial aspects associated with
entrepreneurial activities;
3. Basic understanding of regulatory requirements to set up an enterprise in Pakistan, with
special emphasis on exports;
4. Ability to apply knowledge, skills and abilities acquired in the course to develop a
feasible business plan for implementation.
Course Outlines
1. Introduction to Entrepreneurship:
• Definition and concept of entrepreneurship;
• Why to become an entrepreneur?
• Entrepreneurial process;
• Role of entrepreneurship in economic development.
2. Entrepreneurial Skills:
• Characteristics and qualities of successful entrepreneurs (including stories of
successes and failures);
• Areas of essential entrepreneurial skills and abilities such as creative and critical
thinking innovation and risk taking.
71
3. Opportunity Recognition and Idea Generation:
 Annexure-4-F, Page # 76 of 214

• Opportunity identification, evaluation and exploitation;

• Innovative ideas generation techniques for entrepreneurial ventures.
4. Marketing and Sales:
• Target market identification and segmentation;
• Four P’s of marketing;
• Developing a marketing strategy;
• Branding.
5. Financial Literacy:
• Basic concepts of income, savings and investments;
• Basic concepts of assets, liabilities and equity;
• Basic concept of revenue and expenses;
• Overview of cash-flows;
• Overview of banking products including Islamic modes of financing;
• Sources of funding for start-ups (angel financing, debt financing, equity financing
etc.).
6. Team Building for Start-ups:
• Characteristics and features of effective teams;
• Team building and effective leadership for start-ups.
7. Regulatory Requirements to Establish Enterprises in Pakistan:
• Types of enterprises (e.g., sole proprietorship, partnership, private limited
companies etc.)
• Intellectual property rights and protection;
• Regulatory requirements to register an enterprise in Pakistan, with special emphasis
on export firms;
• Taxation and financial reporting obligation.
PRACTICAL REQUIREMENTS

As per of the overall learning requirements, students shall be tasked with creating
and presenting a comprehensive business plan at the end of the course for a
hypothetical or oral business idea. This practical exercise shall allow them to
apply the knowledge, skills, and abilities acquired in the course to develop a
feasible business plan and where possible explore the possibility of
implementing the plan with support and assistance from established business-
persons and entrepreneurs.

SUGGESTED INSTRUCTIONAL / LEADING MATERIAL

1. “Entrepreneurship: Successfully Launching New Ventures” by Bruce R. Barringer and
R. Duace Ireland.
2. “Entrepreneurship: Theory, Process and Practice” by Donald F. Kuratko.
3. “New Venture Creation: Entrepreneurship for the 21st Century” by Jeffry A. Timmons,
Stephen Spinelli Jr. and Rob Adams.
4. “Entrepreneurship: A Real-World Approach” by Rhonda Abrams.
5. “The Lean Start-up: How Today’s Entrepreneurs Use Continuous Innovation to Create
Radically Successful Businesses” by Eric Ries. 72
 Annexure-4-F, Page # 77 of 214

6. “Effectual Entrepreneurship” by Stuart Read, Saras Sarasvathy, Nick Dew, Robert

Wiltbank and Anne-Veleric Ohlsson.

73
 Annexure-4-F, Page # 78 of 214

Civics and Community Engagement

Course Code: POLS2111
Course Title: Civics and Community Engagement
Credit Hours: (2+0)
Prerequisite(s): None

Course Introduction
This course is designed to provide students with fundamental knowledge about
civics, citizenship, and community engagement. Students will learn about the
essentials of civil society, government, civic responsibilities, inclusivity, and
effective ways to participate in shaping the society which will help them apply
theoretical knowledge to the real-world situations to make a positive impact on
their communities.
Course Objectives:

The overall objectives of this course are to:

• Teach students about the significance and role of active citizenship for the promotion
of a harmonious and developed society
• Educate students about the importance of skills and aptitude of community linkages in
developing a sustainable society
• Highlight the importance of community involvement for a tolerant and productive
society
• Provide an opening to the students for developing their civic bond with the
community

Learning Outcomes:
By the end of this course, students will be able to:
1. Demonstrate fundamental understanding of civics, government, citizenship
and civil society.
2. Understand the concept of community and recognize the significance of
community engagement for individuals and groups.
3. Recognize the importance of diversity and inclusivity for societal harmony
and peaceful co-existence.

Course Outline:
1. Introduction to Civics and Citizenship
• Definition of civics, citizenship, and civic engagement.
• Historical evolution of civic participation.
• Types of citizenship: active, participatory, digital, etc.
• The relationship between democracy and citizenship.
2. Civics and Citizenship
74
• Concepts of civics, citizenship, and civic engagement.
 Annexure-4-F, Page # 79 of 214

• Foundations of modern society and citizenship.

• Types of citizenship: active, participatory, digital, etc.
3. State, Government and Civil Society
• Structure and functions of government in Pakistan.
• The relationship between democracy and civil society.
• Right to vote and importance of political participation and representation.
4. Rights and Responsibilities
• Overview of fundamental rights and liberties of citizens under Constitution of
Pakistan
1973
• Civic responsibilities and duties.
• Ethical considerations in civic engagement (accountability, non-violence, peace
dialogue, civility, etc.)
5. Community Engagement
• Concept, nature and characteristics of community
• Community development and social cohesion
• Approaches to effective community engagement.
• Case studies of successful community driven initiatives.
6. Advocacy and Activism
• Public discourse and public opinion
• Role of advocacy in addressing social issues.
• Social action movements.
7. Digital Citizenship and Technology
• The use of digital platforms for civic engagement.
• Cyber ethics and responsible use of social media.
• Digital divides and disparities (access, usage, socioeconomic, geographic, etc.) and
their impacts on citizenship.
8. Diversity, Inclusion and Social Justice
• Understanding diversity in society (ethnic, cultural, economic, political etc.).
• Youth, women and minorities engagement in social development.
• Addressing social inequalities and injustices in Pakistan.
• Promoting inclusive citizenship and equal rights for societal harmony and peaceful
co-existence.
SUGGESTED PRACTICAL ACTIVITIES (OPTIONAL)
As part of the overall learning requirements, the course may have one or a
combination of the following practical activities:
1. Community Storytelling: Students can collect and share stories from
community members This could be done through oral histories, interviews, or
multimedia presentations that capture the lived experiences and perspectives of
diverse individuals.
2. Community Event Planning: Students can organize a community event or
workshop that addresses a specific issue or fosters community interaction. This
could be a health fair, environmental cleanup, cultural festival, or educational 75
workshop.
 Annexure-4-F, Page # 80 of 214

3. Service-Learning: Students can collaborate with a local nonprofit

organization or community group. They can actively contribute by volunteering
their time and skills to address a particular community need, such as tutoring,
mentoring, or supporting vulnerable populations.
4. Cultural Exchange Activities: Students can organize a cultural exchange
event that celebrates the diversity within the community. This could include
food tastings. performances, and presentations that promote cross-cultural
understanding.
SUGGESTED INSTRUCTIONAL / READING MATERIALS
1"Civics Today: Citizenship, Economics, & You" by McGraw-Hill Education
2. Citizenship in Diverse Societies" by Will Kymlicka and Wayne Norman.
3. "Engaging Youth in Civic Life" by James Youniss and Peter Levine.
4. "Digital Citizenship in Action: Empowering Students to Engage in Online
Communities" by
Kristen Mattson.
5. "Globalization and Citizenship: In the Pursuit of a Cosmopolitan Education"
by Graham Pike and David Selby.
6. "'Community Engagement: Principles, Strategies, and Practices" by Becky J.
Feldpausch and Susan M. Omilian.
7. "Creating Social Change: A Blueprint for a Better World" by Matthew
Clarke and Marie-Monique Steckel
8. Nationhood and the Nationalities in Pakistan, Economic and Political
Weekly by Alavi, H. (1989).
9. ‘Imagined Communities: Reflections on the Origin and Spread of
Nationalism by Anderson’, B. R. O. (1991)
10. ‘The Idea of a Pakistani Nationhood’, Polity by Syed, A. H. (1980)

76
 Annexure-4-F, Page # 81 of 214

Semester 5
Credit Course
Sr. Courses Course Codes
Hours Category
No.
1 Business Communication I BUSA3114 3(3+0) Disciplinary
2 Taxation Management BUSA 5121 3 (3+0) Disciplinary
3 Cost and Management BUSA2113 3(3+0) Disciplinary
Accounting
4 Knowledge Management and BUSA3128 3(3+0) Disciplinary
Organizational Learning
5 Statistical Analysis for Business BUSA3129 3(3+0) Disciplinary
6 Seerat of the Holy Prophet ISLA1122 1 Non-credit
Muhammad (SAW)

Total Credit Hours 15

77
 Annexure-4-F, Page # 82 of 214

Business Communication I
Course Code: BUSA3114
Course Title Business Communication I
Credit Hours 3 (3+0)
Prerequisites Language in use; Academic Reading and Writing

Course Description
Course Objectives
CO1 to understand communication cycle

CO2 to know what business communication is, to comprehend what is

nonverbal communication and its significance,
CO3 to know the importance of Seven C’s in effective communication,

CO4 to compose written draft, to write business letters,

CO5 to know and understand the steps involved in the preparation of good
interview and to present good oral presentation.

Course Learning Outcomes:

Detailed Course Outline:

Effective communication in Business: Definition of business communication, Importance
of communication, Purpose of communication, Means of communication, Modes of
communication, Formal and Informal (Grapevine) Communication, Oral and Written
Communication, Non-Verbal Communication, Downward and Upward Communication,
Lateral or Horizontal Communication, Communication cycle, Elements of communication
cycle, Interpersonal communication and its principles, Interpersonal communication is
unavoidable, Interpersonal communication is irreversible, Interpersonal communication
involves the process of adjustment, Interpersonal communication have content and
relationship dimensions, Interpersonal communication is symbolic, Interpersonal
communication is rule-governed, Interpersonal communication is learned.
Problems of communication: Barriers of Communication, Noise, Types of Noise –
Physical, Physiological, Psychological and Semantic, Redundancy , The importance of
context – Physical context, Cultural context, Distortion versus Noise, Perception, Selective
Perception, Language, Gender Styles, Non-verbal Cues, Defects in message itself, Barriers
of verbal interaction, Polarization, Intentional Orientation, All ness, Static Evaluation,
Indiscrimination

Seven C’s of effective communication: Completeness, Conciseness, Consideration,

Concreteness, Clarity, Courtesy, and Correctness

Preparing Effective Business Message: Three-step writing process, Direct and Indirect
approach, Routine, Good news and Positive messages, Bad News and Negative messages,
Persuasive messages
Appearance, Design and Drafting of business messages: Business letters and standard
parts, Specialized Parts of business letters, Style of business messages – Full Block Form,
Business to Business and Business to Customers Letters,
Making Routine Requests Strategy: Asking/Seeking Information Enquiry Letters,

78
 Annexure-4-F, Page # 83 of 214

Answering/Giving Information Enquiry Letters, Making Claims and Adjustments,

Recommendation Letter

Writing Good and Bad news: Delivering Good news messages, Announcing Good news
Letters or Good will messages, Letter congratulating on a promotion, Letter expressing
gratitude/ thanks, Letter regretting price increase

Delivering Bad news messages: Refusing Claims and requests for Adjustments,
Terminating Employment Letter, Rejecting Job Application, Letter to raise grievance at
work e.g.: equity in pay, discrimination, Letter of condolence to an employee

Writing Persuasive messages: AIDA Plan – Attention, Interest, Desire and Action,
Newspaper announcements for business, Announcing new product or service through
advertisement, Announcement of death of employee/ Obituary in newspaper, Announcement
of employee retirement

Public service announcement on social and environmental issues e.g.: Use of Plastic
bags, Save Water / trees, Safe Drive, Food wastage, Animal Abuse

79
 Annexure-4-F, Page # 84 of 214

Recommended Text Books:

1. Murphy. Effective Business Communication: McGraw Hill, 7th Edition
2. DeVito. Interpersonal Communication 14th Edition
3. Bovee, Thill, Chatterjee. Business Communication Today. 10th Edition
4. Taylor. Communication for Business. Pitman publishing London.
5. Rentz, Lentz. (2014) Lesikar’s Business Communication: Connecting in a Digital World,
13th Edition
6. Bennet, M. (1991). Four Powers of Communication: Skills for Effective Learning. New
York: McGraw Hills.

80
 Annexure-4-F, Page # 85 of 214

Taxation Management
Course Code: BUSA 5121

Course Title: Taxation Management

Credit Hours: 3(3+0)

Prerequisite(s): Business Finance

Introduction of the Course

This course provides basic overview of the taxation system of the Pakistan and its fundamentals
concepts. After studying this course, the students would be able to understand taxation system of
Pakistan, income tax concepts/terms/definitions, Tax authorities and its hierarchy. To know about
rules and regulations regarding taxable income from various heads of income and calculation of
taxable liability is an important task of this course. Similarly, this course may help the students who
want to become tax practitioners as their professional career. This course would also help the students
to know about the assessment procedure of taxable income and income tax liability for salaried
individuals.
Course Objectives
1. To understand taxation system of Pakistan.
2. To understand rules and regulations regarding taxable income.
3. To know about exemptions of income earned by a person
4. To provide calculations regarding taxable income and taxable liability of salaried
individuals.
Course Learning Outcomes
1. After studying this course, the students would be able to understand fundamentals
concepts/definitions, tax exemptions and tax rules.
2. This course would also help the students to know about the calculation procedure of
taxable income and income tax liability for salaried individuals.
3. This course may help the students who want to become tax practitioners as their
professional career.
Course Contents:
Income Tax Laws in Pakistan
History of Income Tax Law, Income Tax Ordinance, 1979, Income Tax
Ordinance, 2001, Scope of Income Tax Laws, Extent of Income Tax Ordinance,
2001.
Components of Income Tax Law, Income Tax Ordinance, 2001, Income Tax
Rules, Notifications, Circulars and Orders, Income Tax Case Law, Finance Act or
Ordinance.
Definitions of Terms (Section 2)
Importance and understanding of Income Tax terms/concepts/definitions.
All the definitions given under section 2 of Income Tax Ordinance 2001(updated) (2nd
Schedule)

Income Exempt from Tax (section 41 to 51)

Importance of understanding of Income Exempt from Tax.

81
 Annexure-4-F, Page # 86 of 214

Income Tax Exemptions given under section 41 to 51 of Income Tax Ordinance

2001(updated).

Heads of Income- Income from Salary

Overview of all the heads of income with examples. Understanding, features and scope of
salary Income. Minimum of Time Scale of Basic Salary, Basic Salary and Salary
concepts, Valuation of perquisites, allowances and benefits provided by an Employer
such as Accommodation, Conveyance, Medical Charges, Hospital Charges or Medical
Allowance, Loan to Employees, Special Allowance, Provident Fund etc.
Computation of Salary Income, Deductions from total Income, Calculation of Gross Tax,
Block of Income under FTR, Block of Income under separate block, Tax Credits.
Average Relief, Other Related Income and Numerical Demonstration of salaried
individuals.

Computation of Income from Property

Understanding the concept of Income from Property, Concept and Calculation of Rent
Chargeable to Tax (RCT), Admissible Deductions and Numerical Demonstration.

Computation of Income from Business and Capital Gains

Capital and revenue items, Concept of income from capital gains, Computation of
capital gains, Deductions of capital losses, Capital gains on disposal of securities,
Exempt capital gain and numerical demonstration.

Computation of Income from Other Sources

Understanding the concept of Income from other sources, Examples of Income from
other Sources, Examples of Income, Profits and Gains not taxable under the particular
Heads Rather Treated as income from Other Sources, Admissible Deductions.

Income Tax Allied Topics, Sales Tax

Income tax Authorities, Assessment Procedure, Set Off and Carry Forward of losses, Appeals
etc.
Textbooks (Latest Editions)
1. Muhammad Muazzam Mughal, Income Tax: Principles and Practice, Syed Mobin Mahmud
& Co, Lahore.
2. CAF-06 Principles of Taxation by ICAP
3. Mirza Munawar Hussain, Synopsis of Taxes in Pakistan, IBP Publications

82
 Annexure-4-F, Page # 87 of 214

Cost and Management Accounting

Course Code: BUSA2113
Course Title: Cost and Management Accounting
Credit Hours: 3(3+0)
Prerequisite(s): None

Course Description:
Course Objectives:
The objectives of this course are
CO1 To make students understand the Accounting Conceptual
Framework and underlying the importance of Cost Accounting
as a first step in the Manufacturing process, to explain Cost
Accounting and its purpose within an organization,
CO2 To develop an understanding of the steps involved in the
Accumulation of Total Cost in different departments,
CO3 To make use of Cost data for the decision making of the higher
management, to prepare product costing preparation and process
costing analysis, and
CO4 To prepare cost of production and cost of goods sold statements
for onward reporting to financial statements.

Course Learning Outcomes:

After studying this course, the students will be able to
CLO1 assess and understand the Accounting Conceptual Framework
and underlying the importance of Cost Accounting as a first
step in the Manufacturing process, to explain Cost Accounting
and its purpose within an organization,
CLO2 involve the steps in the Accumulation of Total Cost in different
departments,
CLO3 use Cost data for the decision making of the higher
management, to prepare product costing preparation and
process costing analysis, and
CLO4 prepare cost of production and cost of goods sold statements
for onward reporting to financial statements.

Detailed Course Outline:

Cost Accounting Concepts and Objectives: Definition, Concept and Scope
of Cost Accounting, Cost elements, Nature and objective, The Cost
Department,
Costs: Concepts, Uses and Classification: Product and period cost, Direct
and indirect cost, Fixed and variable cost, Mixed cost, Sunk Cost, Joint Cost
and By-Product Cost, Opportunity Cost, Flow of Costs in a Manufacturing
enterprise
Statement of cost of goods manufactured and sold statement: Adjustment
for Variance, Cost of Goods Sold, Net Profit/Net loss, Entire Production,
Job Order Costing: Cost Summary, Cost Accumulation Procedures, Net
83
 Annexure-4-F, Page # 88 of 214

Profit/Net loss, Entire Production, Cost Volume Profit Analysis, Break-even

Analysis, Cost-volume Profit Analysis
Planning and Control of Materials: Procedure for material procurement and
use, Material costing methods
MID TERM EXAMS
Perpetual and Periodic Accounting System: Inventory valuation at cost or
market whichever is lower, Procedure for spoiled, scrap and defective work,
EOQ, Inventory level and reserve stocks, Valuation of inventory, Planning
materials requirement , Materials control
Process Costing: Cost of Production Report, First in First Out (FIFO), Last
in First Out (LIFO), Weighted Average
Planning and Control of Labor: Productivity and labor costs, Incentive
wage plans,
Factory Overhead: Procedure of factory overheads including apportionment,
Applied and actual FOH, under applied FOH
Overtime plans, Bonus payments, Vocation pay guaranteed annual wage
plans, apprenticeship and training programs

Recommended Books:
1. Matz Usry, Cost Accounting: Planning and Control
2. Matz, Hammer Usry (1985) Cost Accounting South-western Publishing Co
3. Garrison H. Ray, Noreen W. Eric (2004) 10th edition Managerial Accounting, Irwin
4. Cost Accounting Study Text and Revision Series by A T Foulks Lynch Pakistan
5. Cost Accounting Study Text and Revision Series by Professional Business
Publications (PBP).
6. Management and Cost Accounting by Colin Drury

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

84
 Annexure-4-F, Page # 89 of 214

Knowledge Management and

Organizational Learning
Course Code: BUSA3128
Course Title: Knowledge Management and Organizational Learning
Credit Hours: 03 (3+0)
Prerequisite(s): Principles of Management, Human Resource Management

Course Description:
In this era of competition and globalization knowledge has become the source of core
competency. Thus, knowledge management is a relatively new concept, and its
multidisciplinary character involves many areas of human activities. The main purpose of
this course is to introduce characteristics of knowledge society and economy, systemic
environment of knowledge management on organizational learning. The students are
expected to synthesize this knowledge in the role of an advisor to senior management or
independent clients on how to generate, share, and examine the knowledge for the benefit
of an entity for the ultimate objective of gaining competitive advantage. Through
discussions of local case studies, students will be enabled to relate the global knowledge
management practices in local industry of Pakistan.
Detailed Course Contents:
Sr. No. Topics
What is knowledge? Types of knowledge. Characteristics of
1
tacit and explicit knowledge.
Knowledge as a strategic asset. Understanding Knowledge
2
management.
Three stages of knowledge management.
3
Background and issues of knowledge management process
4 Knowledge generation in organizations
Knowledge Based Theory of the Firm. Social capital.
5
The knowledge management team and learning organization.
6 Knowledge Sharing and Communities of Practice
The Knowledge Creation Process
7 Platform of knowledge creation.
Knowledge management model
8 Midterm exam
9 Knowledge as a Competitive Factor
10 Developing a knowledge strategy
11 Building a Knowledge Management Rationale
The Role of Organizational Culture in Knowledge
12
Management
13 Implementing Knowledge Management in Organization
Theory of organizational learning and what it entails. In the
most general terms,
14 the organizational learning perspective--adaptation and
learning from experience.
How organizations learn?
15 Organizational elements and Organizational Learning

85
 Annexure-4-F, Page # 90 of 214

16 Final Term

Learning Recourses:
Text Book:
North, K., & Kumta, G. (2018). Knowledge management: Value creation through
organizational learning. Springer.
Reference Book:
Irma Becerra-Fernandez, Avelino Gonzalez, Rajiv Sabherwal (2014). Knowledge
Management Challenges, Solutions, and Technologies (edition with accompanying CD).
Prentice Hall. ISBN: 0-13-109931-0.
Jashopara A (2011), Knowlegde Management: An integrated approach, 2nd edition,
Prentice Hall
ISBN 978-0-273-72685-2
The knowledge creating company: How Japanese companies create the dynamics of
innovation. Nonaka and Takeuchi (1995).

Web Resources:
Study Material (Case Study, Article, Journal etc.)

86
 Annexure-4-F, Page # 91 of 214

Statistical Analysis for Business

Course code: BUSA3129
Course Title: Statistical Analysis for Business
Credit Hr: 3(3+0)

Course Description: This course provides an essential foundation in statistical analysis for
business research and data analysis. The focus of the course is on understanding and applying
statistical concepts using data analysis software. Students will learn how to interpret results
and gain practical insights from data, enabling them to make informed decisions in a business
context.
Note: The instructor should introduce students to relevant software (e.g. SPSS/JAMOVI/
Excel) for statistical analysis and how to interpret the results. The course evaluation should
emphasize on interpretation and application of the statistical results. Topics after
multivariate data analysis and factor analysis should be introduced in concept and analysis
done using software in entirety.
Course Objectives:

1. Understand fundamental statistical concepts and their application in business research.

2. Differentiate and categorize data types, variables, and measurement scales relevant to
business analysis.
3. Master data visualization techniques and summary measures for effective data
presentation.
4. Apply probability principles and normal distribution to solve business-related problems.
5. Interpret regression analysis, factor analysis, and validity assessment for informed
decision-making in business contexts.

Course Outline:
Introduction to Business Statistics:
• Importance of statistics in business research.
• Types of statistics and measurement scales.
• Types of data and variables.
• Data collection: primary vs. secondary.
Data Presentation and Central Tendency:
• Grouped vs. ungrouped data.
• Frequency distribution and graphical representation.
• Measures of central tendency: mean, median, mode.
• Application of central tendency measures in business scenarios.
Dispersion and Variability Analysis:
• Measures of dispersion: range, variance, standard deviation.
• Coefficient of variation and its implications.
• Interpreting dispersion for decision-making.
Probability and Normal Distribution:
• Introduction to probability terminology.
• Probability rules and applications in business contexts.
• Normal distribution and its properties.
• Using normal distribution for business analysis.
Estimation and Regression Analysis:

87
 Annexure-4-F, Page # 92 of 214

• Point and interval estimation concepts.

• Least-Squares Regression Line: properties and assumptions.
• Calculating and interpreting regression results.
• Coefficient of determination and correlation coefficient.
Multivariate Data Analysis and Factor Analysis:
• Multivariate data analysis overview for business.
• Validity concepts and their relevance.
• Exploratory Factor Analysis: uncovering latent patterns.
• Confirmatory Factor Analysis: validating assumptions.
Multiple Regression and Assumption Testing:
• Understanding BLUE (Best Linear Unbiased Estimators).
• Applying multiple regression analysis in business.
• Testing assumptions: multicollinearity, homoscedasticity, linearity.
Interpretation and Application:
• Emphasis on interpretation of statistical results.
• Real-world application of statistics using data analysis software.

88
 ‫‪Annexure-4-F, Page # 93 of 214‬‬

‫‪Seerat of the Holy Prophet‬‬

‫)‪Muhammad (SAW‬‬
‫‪Title Description‬‬

‫‪Semester 1‬‬
‫)‪Nature of Course : Non Credit (1hr‬‬
‫‪Course Code : ISLA1122‬‬
‫‪No. of C.Hrs.‬‬
‫‪Total Teaching weeks‬‬
‫‪Objectives of the Course‬‬
‫۔طلباءکومطالعہ سیرۃطیبہ کی ضرورت واہمیت سےآگاہ کرنا‪۱‬‬
‫۔ تعمیرشخصیت میں مطالعہ سیرۃطیبہ کےکردارکوواضح کرنا‪۲‬‬
‫۔بعثت نبوی کےموقع پراقوام عالم کی عمومی صورت حال سےآگاہ کرنا‪۳‬‬
‫۔طلباءکوعہدنبوی کی معاشرت‪،‬سیاست‪،‬معیشت سےآگاہ کرنا‪۴‬‬

‫‪Course Description‬‬

‫‪S.No. Title Description‬‬

‫‪:‬سیرۃالنبی صلی ہللا علیہ وسلم ‪1‬‬
‫تعارف واہمیت‬

‫۔ مطالعہ سیرت کی معاشرتی و سماجی اہمیت‪۱‬‬

‫۔ مطالعہ سیرت کی معاشی و سیاسی اہمیت‪۲‬‬
‫۔ مطالعہ سیرت کی عقلی و منطقی اور استداللی حوالے‪۳‬‬
‫سے اہمیت‬
‫۔ مطالعہ سیرت کے شخصیت و کردار پر اثرات‪۴‬‬

‫پیغمبر اسالم صلی ہللا علیہ وسلم کی ‪2‬‬

‫زندگی کا مطالعہ کیوں کیاجائے؟‬

‫۔ مادی اور بنیادی ذرائع‪۱‬‬

‫۔ ماحول اور حاالت‪۲‬‬
‫۔ اعلی خدائی مشن کے لیے محمد صلی ہللا علیہ وسلم کا‪۳‬‬
‫انتخاب‬
‫۔ حرب فجار اور حلف الفضول‪۴‬‬

‫ہللا تعالی کے پیغام کی تبلیغ واشاعت ‪۱‬۔ہجرت حبشہ ‪3‬‬

‫۔ معاشرتی بائیکاٹ‪۲‬‬
‫۔ معراج اور معجزات‪۳‬‬

‫اسالم میں خواتین کا کردار ‪۱‬۔ اسالم میں خواتین کا کردار قبل ازہجرت ‪4‬‬
‫۔ اسالم میں خواتین کا کردار بعد ازہجرت‪۲‬‬
‫۔ قومی شیرازہ بندی میں عورت کا کردار‪۳‬‬

‫ہجرت مدینہ اور انصار و یہود ‪۱‬۔مؤاخات مدینہ کی عصر حاضر میں اہمیت ‪5‬‬
‫۔ میثاق مدینہ کے تناظر میں یہود و نصاری کے ساتھ‪۲‬‬
‫معاشرتی تعلقات‬
‫غزوات نبوی کےاثرات ‪۱‬۔ غزوات نبوی کےسیاسی اوردفاعی اثرات ‪6‬‬
‫۔ غزوات نبوی کےمعاشی اثرات‪۲‬‬

‫‪89‬‬
 ‫‪Annexure-4-F, Page # 94 of 214‬‬

‫۔ غزوات نبوی کےسماجی اوردعوتی اثرات‪۳‬‬

‫حضورصلی ہللا علیہ وسلم کے داخلی ‪7‬‬

‫سیاسی اقدامات‬

‫۔ یہودسےتعلقات‪۱‬‬
‫۔ مشرکین اورمنافقین سےتعلقات‪۲‬‬
‫۔قبائل عرب سےتعلقات‪۳‬‬

‫حضورصلی ہللا علیہ وسلم کےخارجی ‪8‬‬

‫تعلقات‬

‫۔ غیرملکی سربراہونسےحضورصلی ا ہلل علیہ وسلم کی‪۱‬‬

‫مراسالت‬
‫۔ غیرملکیوں کےساتھ وفودکاتبادلہ‪۲‬‬
‫۔ فتح مکہ۔دعوت اسالمی کافروغ‪۳‬‬
‫۔حضورصلی ہللا علیہ وسلم کی خارجی سیاست کےاثرات‪۴‬‬

‫غیر مسلم اقلیت اور سیرت طیبہ ‪:‬ایک ‪9‬‬

‫مطالعہ‬

‫۔ غیر مسلم اقلیت کا تعارف‪۱‬‬

‫۔ اقلیتوں کے حقوق کا سیرتی مطالعہ‪۲‬‬
‫۔ اسالمی ریاست میں غیر مسلموں کے حقوق و فرائض‪۳‬‬
‫۔اقلیتوں کےحقوق اور اسالموفوبیا‪۴‬‬

‫عہدنبوی۔ تہذیبی مطالعہ ‪۱‬۔ عہدنبوی کامعاشرتی ومعاشی نظام ‪10‬‬

‫۔ عہدنبوی کامذہبی نظام‪۲‬‬
‫۔ عہدنبوی کانظام حکومت‪۳‬‬

‫نبی کریم ﷺ کی تعلیمی جدو جہد ‪۱‬۔ نشر علم کے لیے ایک جماعت کا قیام ‪11‬‬
‫۔ خواتین کے لیے تعلیم کا اہتمام‪۲‬‬
‫۔ نسل نو کے لیے تعلیم کا انتظام‪۳‬‬
‫۔ تشکیل و فود برائے توسیع و استحکا م تعلیم‪۴‬‬

‫نصا بی کتب‬

‫نام کتاب نام مؤلف نمبرشما‬

‫ر‬
‫السیرۃالنبویۃ ابن ہشام ‪1‬‬
‫سیرۃالنبی صلی ہللا علیہ وسلم موالناشبلی نعمانی‪،‬سیدسلمان ندوی ‪2‬‬
‫رحمۃاللعالمین قاضی محمدسلیمان سلمان منصورپوری ‪3‬‬
‫نبی رحمت صلی ہللا علیہ وسلم موالناسیدابوالحسن علی ندوی ‪4‬‬
‫عہدنبوی کانظام حکومت ڈاکٹریسین مظہرصدیقی ‪5‬‬
‫انسان کامل ٓڈاکٹرخالدعلوی ‪6‬‬

‫حوالہ جاتی کتب‬

‫‪90‬‬
 ‫‪Annexure-4-F, Page # 95 of 214‬‬

‫نمبرشما‬
‫ر نام مؤلف نام کتاب‬
‫ڈاکٹراکرم الضیاءالعمری السیرۃ النبویة الصحیحة ‪1‬‬
‫موالناعبدالرؤف داناپوری اصح ا لسیر ‪2‬‬
‫موالناصفی الرحمن مبارکپوری الرحیق المختوم ‪3‬‬
‫پیرمحمدکرم شاہ االزہری ضیاءالنبی صلی ہللا علیہ وسلم ‪4‬‬
‫سیدابواالعلی مودودی سیرت سرورعالم صلی ہللا علیہ وسلم ‪5‬‬

‫‪6‬‬

‫‪91‬‬
 Annexure-4-F, Page # 96 of 214

Semester 6
Credit Course
Sr. Courses Course Codes
Hours Category
No.
1 Financial Management BUSA3122 3(3+0) Disciplinary
2 Business Research Methods BUSA3115 3(3+0) Disciplinary
3 Organizational Behavior BUSA3119 3(3+0) Disciplinary
4 Operations and Supply Chain BUSA3121 3(3+0) Disciplinary
Management
5 Marketing Management BUSA3118 3(3+0) Disciplinary
6 Tarjumma Quran/Wahdat Adian ISLA1121/ISL 01(1+0)
aur Mazhab e Alam* A1120
Total Credit Hours 15 + 1

92
 Annexure-4-F, Page # 97 of 214

Financial Management
Course Code: BUSA3122
Course Title: Financial Management
Credit Hours: 3(3+0)
Prerequisite(s): Business Finance

Course Description:
The aim of the course is to make the students able to assess and understand how financial and
investment decisions are made in corporates. Further, they can evaluate the performance of the
company. After this course they will be able to analyze capital structure and capital budgeting
decisions. It will improve their decision-making skills regarding investment, financing and
working capital decision.

Course Objective:
CO1 To understand the basic decision of Finance
CO2 To understand importance of money over time
CO3 To learn different valuation methods of Long-Term
Securities like bonds and stocks
CO4 To understand Risk and Return in corporates and
how to eliminate
CO5 To enable students to value firms on the basis of
annual reports and their performance measurement
CO6 To enable students to understand long term project
evaluation
CO7 To teach students about the theories of finance
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Understand the significance financial decision
making
CLO2 Understand Value of Money and able to calculate
present value and future values
CLO3 Develop skills to measure risk and return attached
to a firm
CLO4 Understand Financial Statements and measure the
financial performance through different techniques
CLO5 Understand Capital Budgeting Techniques and
evaluate long term projects
CLO6 Develop understanding of Theories of Finance

Detailed Course Content:

Week Content
1. Overview of the Course
Introduction of Financial Management, Goals of a Financial Manager, Goals of
the Firm.
2. Time Value of Money
Concept of Time Value of Money, Time Line and its importance,
Compounding and Discounting
Types of Annuities: Ordinary Annuities and Annuity Due
3. Types of Loan, Amortization

93
 Annexure-4-F, Page # 98 of 214

Types of Loan, Amortization of Loan and Schedule

4. Valuation of Long-Term Securities
Bonds, Types of Bonds, Yield to Maturity and Yield to call, Required
rate of return,
5. Valuation of Stocks
Types of Stocks, Valuation of Present Value of Stock, Special Cases of
Common Stock, Gordon Growth Model, Non-Growth Model
6. Risk and Return
Single Asset-Variance, Standard Deviation and Coefficient of Variation,
Portfolio Risk and Return- Variance, Standard Deviation and Coefficient of
Variation, Covariance and Correlation Coefficient
7. Risk and Return
Difference between total risk, Systematic and Unsystematic risk
The Capital-Asset Pricing Model (CAPM)
8. MID TERM EXAM
9. Capital Budgeting
The relevant cash flows, Major cash flow components, Expansion Vs
replacement cash flows, Sunk and Opportunity costs
10. Finding the initial investment, Operating cash inflows and terminal cash
flow
11. Types of Projects- Independent versus Mutually Exclusive
Capital Budgeting Techniques: Payback & Discounted Payback Period,
12. Net Present Value (NPV) and NPV Profile, Internal Rate of Return (IRR
Advance Cases of NPV and IRR, Manual and through Microsoft Excel
13. MIRR and Profitability Index
Modified Internal Rate of Return (MIRR), Profitability Index
Mutually Exclusive Projects: Difference of Scale, Difference of Pattern,
Difference of Life, Risk in Capital Budgeting and Capital Rationing
14. Theories of Capital Structure
Theories of Capital Structure and Dividend policy- Modigliani and Miller
Theory, Pecking Order Theory, Tax Shield Theory, Market Timing Theory
15. Theories of Dividend Policy
Theories of Dividend Policy- Bird-in-hand Theory, Clientele Theory and
Signaling Theory
16. Final Project Presentations
FINAL TERM EXAM

Recommended Book:
• Fundamentals of Financial Management by James C Van Horne (13th/ Latest Edition)
Reference Books:
• Fundamentals of Financial Management by Eugene F. Brigham (12th/ Latest Edition)
• Fundamentals of Corporate Finance By Ross Westerfield and Jordon (9th/Latest
Edition)

94
 Annexure-4-F, Page # 99 of 214

Business Research Methods

Course Code: BUSA3115

Course Title: Business Research Methods
Credit Hours: 03 (3+0)
Prerequisite(s): Business Statistics

Course Description:

Course Objectives:
The major objectives of this course are to:
1. Make students understand the importance of business research for managerial
decision making.
2. provide advance knowledge in research methods and techniques of data collection
and analysis;
3. Prepare students for conducting an independent study including formulating research
questions and selecting a research approach, applying research methodology –
designing a study and selecting specific methods and techniques appropriate for
answering the questions;
4. Develop practical skills in developing instruments for both qualitative and
quantitative methods;
5. Develop practical skills in analyzing both quantitative and qualitative data
6. Pass through the complete research process that translates the management concern
into a research problem
7. Prepare an outline of a research project/ research proposal.

Course Learning Outcome:

After the completion of this course, students will be able to:
1. Discuss and apply different research approaches and methodologies
2. Select or Develop data collection instrument according to the underlying theoretical
framework.
3. Explain how to conduct data collection (quantitative and qualitative)
4. Analyze quantitative data (e.g., using PLS) and qualitative data (e.g., using Nvivo)
5. Construct and document an appropriate research design, including argumentation for data
collection and analysis methods/techniques
6. Discuss limitations and potential contribution to theory and practice of research

DETAILED COURSE OUTLINE:

Week Contents
1-2 Introduction of business research,
Getting students comfortable with the research concepts and its
basics Role of Business Research: Basic research and applied
research, managerial importance of research
Hall marks of Business Research: Purposiveness, rigor,
testability, replicability, precision and accuracy, objectivity,

95
 Annexure-4-F, Page # 100 of 214

generalizability, parsimony.

3 Business Research Process: overview, challenges and options

Selection of research topics and factors to be considered in
selecting research topic
4-5 Conducting a relevant and comprehensive Literature review
Managing sources and retrieving data bases
Introduction to Referencing using a sofware
5-6 From theory to measurement: Theory, concepts, constructs
and variables, abstract and empirical levels of measurement
theoretical framework, operationalization and hypotheses
variables types of variables, Independent, dependent,
moderator, mediator
7 Research design: Types of research, importance of context
Exploratory research: Focus group, interviews, qualitative
design
Correlational, Causal etc
Survey research: setting the design
MID TERM EXAM,
Assign students a research project in the form of “student
paper”
Follow APA style of research paper
8-9 Goodness of measurement: Reliability, validity
Scales and their types: Levels and types of measurement
scales. Nominal, Ordinal, Interval, Ratio.
Questionnaire design: Types of questions. Do’s and Don’ts of
questionnaire
10 Sampling and its techniques: Population, sample, and
sampling, Sample size, non-probability sampling and its types,
probability sampling and its types
11 Data Collection Methods: quantitative and qualitative methods
12-14 Data Analysis: Introduction to SPSS and SEM Software,
univariate and bivariate analysis, Descriptives, regression
analysis. Orientation of qualitative data analysis:
Mediation and Moderation Analysis (Hayes Bootstrapping
approach)
15-16 Presentation of the research project
Final Term Exam

Recommended Study (Latest editions):

1. Business Research Methods by W. G. Zikmund
2. Research Methods for Business by Uma Sekaran
3. SPSS for windows
4. Business Research Methods by Bryman and Bell
5. Any other text/handouts as suggested by the instructor
Note: In addition to the above, any other text or book referred by Instructor can also be
included.

96
Annexure-4-F, Page # 101 of 214

97
 Annexure-4-F, Page # 102 of 214

Organizational Behavior
Course Code BUSA 3119
Course Title Organizational Behavior
Credit Hours 3(3+0)
Prerequisite Principles of Management

This course examines both individual and collective

behavior in companies in depth. Its goal is to help people
understand how organizations can be managed more
Course successfully while also improving the quality of their work
Description lives. Motivation, rewarding behavior, stress, individual and
collective behavior are all discussed.
Leadership, job design, organizational structure, decision
making, communication, and organizational transformation
and development are all examples of conflict, power, and
politics.

Course Objectives:
CO1 To explain the nature and features of Organizational Behavior and
have an understanding of micro and macro aspects of
Organizational Behavior.
CO2 To develop an understanding of the relationship between
organizational effectiveness at the individual and group levels and
organizational level
CO3 To explain different theories used to explain individual motivation
and rewards and the learn application of motivational concepts
CO4 To make student clear about the importance of individual level
variables like attitudes, personality, moods and emotions for job
performance
CO5 to explain group dynamics and demonstrate skills required for
working in teams
CO6 To explain the importance of culture to business and job
performance

: Course Learning Outcomes

After the completion of the course the students will be able to:
CLO1 Understand the significance of OB to the business goals and strategy
CLO2 to discuss the development of the field of organizational behaviour
and explain the micro and macro approaches
CLO3 to analyse and compare different theories used to explain individual
motivation and rewards and the learn application of motivational
concepts
CLO4 To understand the importance of individual level variables like
attitudes, personality, moods and emotions for job performance
CLO5 to explain group dynamics and demonstrate skills required for
working in teams
CLO6 To understand what constitute culture and how they can sustain a

98
 Annexure-4-F, Page # 103 of 214

culture
Detailed Course Content:
Week Contents
1 Introduction: defining organizational behavior, management and
organizational behavior, important contributors to organizational
behavior, developing OB model.
2 Diversity in Organizations: diversity and its levels.
Discrimination. Biographical characteristics and other
differentiating characteristics. Implementing diversity
management strategies. Intellectual and physical abilities.
3 Attitudes and Job Satisfaction: job related attitudes, job
satisfaction and ways to measure it. What causes job
satisfaction? Outcomes of job satisfaction and impact of job
dissatisfaction.
4 Emotions and Moods: what are emotions and moods? Types of
basic emotions, sources of emotions and moods, OB applications
of emotions and moods.
5 Personality and Values: personality, personality frameworks.
Personality and situation.
6-7 Values and its importance, cultural values.
8 Mid Term Exams
9 Perception: perception and its influencing factors, attribution
theory, link between perception and decision making.
10 Motivation Concepts: defining motivation. Its early and
contemporary theories.
`12 Motivation from concepts to Applications
13 Foundations of group behavior Work teams: Stages of group
development, group properties, group decision making,
difference between groups and work teams. Types of teams.
Turning individuals into team players.
14 Power and Politics: Defining Power, differentiating power and
leadership, sources of power, Politics: power in action, causes
and consequences of political behavior
15 Organizational Culture: What is culture? What do cultures do?
Creating and sustaining culture
16 Final Term Exam

Recommended Book: (Latest Editions):

1. Robbins, P. S. and Timothy, Judge A. Organizational Behaviour
Reference books:
2. Robbins, P. S. Organizational Behaviour
3. Luthans, Fred. Organizational Behavior
4. Mullins. Organizational Behavior
Note: In addition to the above, any other text or book referred by Instructor can also be
included.

99
 Annexure-4-F, Page # 104 of 214

Operations and Supply Chain

Management

Program BBA
Course code BUSA3121
Course title Operations and supply chain management
Credit hours 3
Prerequisite Before reading this course, students should have taken
the courses of Principles of Management and Business
Mathematics and Statistics (BMS), Management
Information System (MIS).

This course gives you an introduction to the functional

area of operations and supply management as practiced
in manufacturing industries and the services sector. It
Course includes Operations and Productivity, Operations
Description Strategy in a Global Environment, Project Management,
Forecasting, Design of Goods and Services, Process
Strategy,Supply Chain Management, and distribution
system.

Course
Objectives
CO1 To understand operations management as a strategic part
of any business
CO2 To assist students in focusing on and analysing the issues
and techniques that must be considered while measuring
productivity in different areas of an organizations
CO3 To understand different forecasting approaches, so
effective prediction can be done
CO4 To acquire the requisite skills for use in operations -
related matters
CO5 To teach students about practical approach to supply
chain management and relate to real life examples
CO6 To enable students to understand different types of
processes and their effective handing as well
CO7 To teach students about the emerging trends in operations
management
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Demonstrate awareness and an appreciation of the importance
of the operations and supply management to the sustainability
of an enterprise.
CLO2 Demonstrate a basic understanding of the ten knowledge areas
of production and operation management.
CLO3 Explain the locations decisions in operations management.
CLO4 Demonstrate an awareness of the importance of layouts.

100
 Annexure-4-F, Page # 105 of 214

CLO5 Explain the importance of forecasting.

CLO6 Demonstrate an understanding of the concepts of operations
scheduling.

Detailed Course Content:

Week Content
1. Introductory class, Introduction Basic Concepts of Production
and Operations Management. Organizations for creation of
goods and service
2. Operations and Productivity, Organizing to Produce Goods and
Services, The Supply Chain, The History of Operations
Management, Operations for Goods and Services.
3. The Productivity Challenge, Productivity Measurement,
Productivity Variables, Productivity and the Service Sector,
Current Challenges in Operations Management Ethics, Social
Responsibility
4. Operations Strategy in a Global Environment, A Global View
of Operations and Supply Chains, Cultural and Ethical Issues,
Developing Missions and Strategies, Mission, Strategy,
Achieving Competitive Advantage Through Operations,
Competing on Differentiation, Competing on Cost, Competing
on Response, Issues in Operations Strategy, Strategy
5. Forecasting, Forecasting Time Horizons, Types of Forecasts,
The Strategic Importance of Forecasting, Supply-Chain
Management, Human Resources,
Capacity, Seven Steps in the Forecasting System, Forecasting
Approaches,
Overview of Qualitative Method,
6. Overview of Quantitative Methods, Time-Series Forecasting,
Decomposition of a Time Series, Naive Approach, Moving
Averages,
Exponential Smoothing, Measuring Forecast Error, Exponential
Smoothing with Trend, Adjustment
7. Process Strategy, Four Process Strategies, Process Focus,
Repetitive Focus, Product Focus, Mass Customization Focus,
Process Comparison, Selection of Equipment, Process Analysis
and Design, Flowchart, Time-Function Mapping, Process
Charts,
Value-Stream Mapping, Service Blueprinting
8. MID TERM EXAM
9. Project Management, Project Planning, The Project Manager,
Work Breakdown Structure, Project Scheduling, Project
Controlling, Project Management Techniques: PERT and CPM,
The Framework of PERT and CPM, Network Diagrams and
Approaches,
10. Activity-on-Node Example, Activity-on-Arrow Example,
Determining the Project Schedule, Forward Pass, Backward
Pass, Calculating Slack Time and Identifying the Critical
Path(s), Variability in Activity Times, Three Time Estimates in

101
 Annexure-4-F, Page # 106 of 214

PERT.
11. Importance of supply chain, Decision phases in supply chain
12. Process view of supply chain, Supply chain macro process in a
firm, case study
13. Competitive & Supply chain strategic, Achieving strategic fit
14. Drivers of supply chain performance & Facilities
15. Role of distribution in Supply chain, Factors influencing
distribution network, The role of transportation in supply chain
& modes of transportation
16. Final Project Presentations
FINAL TERM EXAM

Recommended Books:
Operations and supply chain management. By Roberta S. Russell and Bernard W. Taylor III,
7th Edition.
Operations Management by Jay Heizer, Barry Render, Chuck Munson, 13th edition.
Supply Chain Management. By: Sunil Chopra, Peter Meindl, and D.V. Kalra

102
 Annexure-4-F, Page # 107 of 214

Marketing Management
Course Code: BUSA3118
Course Title: Marketing Management
Credit Hours: 3(3+0)
Prerequisite(s): Principles of Marketing; Principles of Management

Specific Objectives of course:

Understand Market forecast. To know the different factors and ethics in the marketing
environment. Evaluate Marketing information system. Examine Marketing strategy adopted
by an organization. Be aware of the use of different market segmentations, targeting and
positioning in their business.
Detailed Course Outline:
Understanding the marketing management basic concepts: value of marketing, the scope
of marketing. Core marketing concepts: needs, wants and demands, offerings, marketing
channels, paid, owned and earned media, value and satisfaction. Updating 4Ps of marketing
and understanding the 4As of marketing.
Developing marketing strategies: The value delivery process, value chain, core
competencies. Corporate and division strategic planning: defining corporate mission,
establishing strategic business unit, assigning resources to each SBU, assessing growth
opportunities. Business unit strategic planning: business mission, swot analysis, goals
formulation, strategic formulation, program formulation, implementation and feedback.
Creating long loyalty and relationships: Building customer value, satisfaction, CPV, total
customer satisfaction, monitoring satisfaction. Importance of customer, Loyalty, Definition
of customer lifetime value and its measurements.
Analyzing Marketing Opportunities: MIS (Management Information System), role of MIS
in marketing management, ways of gathering information, internal records system,
marketing intelligence activities, marketing research, marketing decision support analysis.
Analyzing Business markets: organizational buying, comparison of consumer markets and
business markets, buying center, participants in business buying center. Business buying
process
Competitive strategies: growth, growth strategies. Competitive strategies for market
leaders, other competitive strategies. Product life cycle marketing strategies, product life
cycles, style, fashion, and fad life cycles.

Developing brand positioning: developing a brand positioning, understanding value and

prepositions, choosing a competitive frame of reference, point of parity, point of difference,
brand mantras. Constructing a brand positioning Bull’s eye.
Setting product strategy: Product characteristics, product levels, product classifications.
Differentiation: products and services differentiations. Product and brand relationships: the
product hierarchy, product systems and mixes, product line analysis and product line length.
Co-branding and ingredient branding.
Conducting marketing research: the scope of marketing research, importance of marketing
research. The marketing research process: steps of marketing research.
Analyzing consumer markets: the factors that affect consumer behavior, cultural factors,
social factors, personal factors, motivation, perception, learning, emotions, memory.

Recommended Books:
1) Kotler, P. and Keller, K. Marketing management. Upper Saddle River, N.J.: Prentice
Hall.

103
 Annexure-4-F, Page # 108 of 214

2) Kotler, P., Armstrong, G., & Cunningham, M. H. Principles of marketing. Toronto:

Pearson Prentice Hall.
3) Jobber, D. and Ellis-Chadwick, F. Principles and Practices of Marketing. 7th ed.
Berkshire: McGraw-Hill.
4) Jerome McCarthy & William, D. Pareanth, Basics Marketing
5) Jagdesh Sheth and Dennis E. Garrett, Marketing Management: A Comprehensive
Reader, South Western Publishing.
6) E. Jerome McCarthy & William. D. Pareanth, Basic Marketing: Managerial
Approach, IRWIN.
Note: In addition to the above, any other text or book referred by Instructor can also be
included.

104
 Annexure-4-F, Page # 109 of 214

Semester 7
Credit Course
Sr. Courses Course Codes
Hours Category
No.
1 International Business and Trade BUSA4114 3(3+0) Disciplinary
2 Electronic Commerce ITEC4120 3(3+0) Inter-Disciplinary
3 Financial Markets ECON4130 3(3+0) Inter-Disciplinary
4 Elective –I 3(3+0) Specialization
(Disciplinary)
5 Elective –II 3(3+0) Specialization
(Disciplinary)
Total Credit Hours 15

105
 Annexure-4-F, Page # 110 of 214

International Business and Trade

Course Code: BUSA4114
Course Title: International Business and Trade
Credit Hours: 3(3+0)
Prerequisite(s): Basic Understanding of Business Environment

Course Objective:
After the completion of this course the students will learn thorough review of countries and
politics of international trade and investment. Explain the function and form of global
monetary system and reason for diversification of resources among countries. Assess the
special role of the international business various function. Evaluate different economic indicators
to see economic growth of a nation.
Course Outline:
Globalization: Definition of globalization, its Nature and Scope. The emergence of global
institutions, forces behind globalization and its impact on national and international business
environment

International trade theory: The pattern of international trade, Absolute and comparative
advantage, Free trade and globalization, The product life cycle, New trade theory, National
comparative advantage and Porter’s Diamond

Difference in culture: Cultural, Social structure and religious system. Impact of these
cultural differences in workplace settings

National difference in political economy: International Political, economic, Legal systems

and their respective features

The political economy of international trade: Instruments of trade, Government

Intervention, Development of the world trade system, WTO

Foreign direct investment (FDI): Foreign direct investment in the world economy, Foreign
direct investment in china, Horizontal foreign direct investment, Vertical foreign direct
investment, The cost of FDI to home and host country

The international monetary system: The gold standard, The Bretton Woods system, Fixed
exchange rates and floating exchange rates, Role of IMF

The strategy of international business: Strategy and firm, Global expansion, profitability
and profit growth, Location economics, Cost pressure and pressure for local responsiveness,
Choosing a strategy

Entry strategy in international business and strategic Alliance: Basic entry decisions, Entry
modes, Strategic alliance

Global production, outsourcing and logistics: Strategies of production and logistics,

Where to produce, The strategic role of foreign factories, Outsourcing production(Make or
Buy decision), Managing a global supply

106
 Annexure-4-F, Page # 111 of 214

Recommended Books:
1. Hill, Charles W. L. International Business: Competing in the Global Marketplace
2. Daniels, J. D., Radebaugh, L. H., & Sullivan, D. P. International Business:
Environments and Operations. Pearson Education Limited.
3. Ball, Don. International Business: Wendell Mcculloerh.
4. Roger Bennett. International Business: Financial Times Pitman publishing
5. Czinkota, Michael. R Ronkainen, Ilkka.A: Global Business.
6. Claude M. Jonnard, International Business and Trade: Theory, Practice, and Policy,
International Business Series.
Note: In addition to the above, any other text or book referred by Instructor can also be
included.

107
 Annexure-4-F, Page # 112 of 214

Electronic Commerce
Course Code: ITEC4120
Course Title: Electornic Commerce
Credit Hours: 3(3+0)
Prerequisite(s):

Objectives: The main objectives of this course are to:

• Discuss the e-commerce process.
• Describe an example of system architecture for an e-Business.
• List the seven major elements of web design.
• Identify the major electronic payment issues and options
Course Outlines
Introduction to Electronic Commerce: Define electronic commerce, Identify the four
stages of e-commerce, examine revenue models, identify revenue models, Identify value
chains, Evaluate SWOT techniques
Technology Infrastructure: Internet, World Wide Web, Networks, ISPs, Markup
Languages
Selling On the Web: Revenue models, Revenue strategies.
Marketing on The Web: Identify the major marketing strategies used in e-commerce,
Discuss marketing issues related to e-commerce, Examine the differences between
product-based and customer-based marketing strategies, Discuss effective communication
methods used in e-commerce, Define market segments, Examine methods for reaching
differentiating market segments, Examine customer relationship life cycle as it relates to
e-commerce, Compare advertising methods used in traditional commerce and e-commerce,
Name the advertising options
Business-To-Business Online Strategies: Define business-to-business marketing,
Examine strategies used by businesses use to improve purchasing, logistics, and other
support activities, Discuss electronic data interchange, Compare electronic data interchange
techniques and internet techniques used in e-ecommerce, Define supply chain
management, Examine why businesses are moving to database driven, Supply chain
management systems, Examine the effective use of electronic portals and marketplaces
Online Auctions, Virtual Communities, and Web Portals: Define auctions, Web portals
and virtual communities, Examine auction techniques, Discuss the differences between the
seven (7) major auction types, Discuss the advantages of electronic auctions, Discuss the
disadvantages of electronic auctions, Identify the major obstacles of consumer acceptance of electronic
auctions, Discuss the significance of virtual
communities
Environment of Electronic Commerce: Legal, Ethical, and Tax Issues: Examine
laws that govern Electronic Commerce activities, Examine laws that govern the use of
intellectual property by online businesses, Discuss online crime, terrorism, and warfare,
Discuss ethics issues that arise for companies conducting electronic commerce, Examine
the conflicts between companies desire to collect and use data about their customers and
the privacy rights of those customers, Discuss issues concerning the taxes that are levied
on electronic commerce activities, Discuss the increasing pressure by States to regulate and
issue taxes based one-commerce
Web Server Hardware and Software: Examine the equipment used with web servers,
Examine and discuss software packages for web servers, Discuss email options, Discuss

108
 Annexure-4-F, Page # 113 of 214

spam and methods for controlling spam, Discuss internet and web site software packages
Electronic Commerce Software: Web-hosting services, Electronic commerce software.
Electronic Commerce Security: Define and discuss security issues surrounding online
activities, Examine security techniques for securing client computers, Examine security
techniques used for securing communication channels between computers, Examine
security techniques for securing server computers, Evaluate organizations that promote
security for computer, network, and Internet.
Payment Systems for Electronic Commerce: Discuss electronic payment issues,
Contrast the different e-payment options, Identify on-line payment services, Explain
activities performed by a transaction-processing service.
Planning for Electronic Commerce: List some international issues that must be
addressed for on-line international sales, List at least three pros and cons regarding
electronic signatures
Recommended Books:
1.Janice Reynolds, The Complete E-Commerce Book, (Latest Edition).
2. Kenneth Laudon &Carol Guercio Traver, E-commerce (Latest edition)
3. Ian Daniel, E-commerce: Get It Right

109
 Annexure-4-F, Page # 114 of 214

Financial Markets

Course Code ECON4130

Course Title Financial Markets
Credit hours 3(3+0)
Pre -requisite None

Specific Objectives of Course: The course aims to describe the role and structure of the Financial
systems and explain the concepts and functions of different types of financial instruments. It also
explains key concepts such as financial claim, financial intermediation and financial market.
Course Outline
Theory of the Role and Functioning of Financial System: Information asymmetric and the
need for the role of financial sector. Some Basic concepts like adverse selection, moral hazard,
free rider and principal-agent problems in financial sector to understand puzzles of financial
markets. Financial system and its relationship with the rest of the economy, Functions of
financial sector: mobilization and allocation of resources; pooling, diversification and trading
of risk; advisory role; financing technological innovation and development, Financial
Repression vs Financial Liberalization. Growth and stability of financial system.
Why there is need to regulate the financial sector? Why financial sector is most regulated one
in an economy? State Bank of Pakistan and its main functions: conduct of monetary policy;
promotion, establishment, regulation and supervision of depository institutions; exchange
rate policy and management of foreign exchange reserves, Payment System (NIFT and its
functions. Relating to payments system). Securities and Exchange Commission of Pakistan
and its functions: promotion, establishment, regulation and supervision of various components
of capital market.
Financial Institutions and Current issues:
scheduled Banks and their role in economic development of Pakistan: Introduction to
commercial banking; structure of commercial bank in Pakistan; Assets and Liabilities of a
commercial bank performance indicators for commercial banks; recent issues in commercial
banking.
Non-bank Financial Institutions: Development Financial Institutions, Investment Banks,
Modarabas, Leasing companies Mutual Funds, Housing Finance Corporations, Discount
Houses, Venture Capital Companies.
Micro Finance Institutions, SME Banks
Insurance Companies - the rationale and role.
Financial Markets and Current Issues:
Functioning of Money Market (Primary and Secondary Dealers
Capital Market (Stock exchanges and Various Components of capital markets-Securities,
equities, bonds, debentures)
Foreign Exchange Market and its evolution, dollarization of the economy. Financial
Infrastructure Legal Framework (SBP Act 1956, BCO, 1984, SBP Prudential Regulations)

110
 Annexure-4-F, Page # 115 of 214

Accounting Standard, Auditing, Corporate governance of banks and other financial

institutions. Human Resource Development (Skill and Training) - Importance for
functioning of financial sector. Electronic Banking and its prospects
Recommended Books:
Fabozzi, F. and Modigliani, F. Capital Markets.2nd edition. Prentice- Hall London (1996).
Mishkin (2003), The Economics of Money, Banking, and Financial Markets. 7th edition.
Ritter, L. S. and Peterson, R.L. Financial Institutions and Financial Markets. New York. Basic
Books.
Arby, Muhammad Farooq (2004), “Functions, Evolution and Organization of State Bank of
Pakistan”www.sbp.org.pk
History of State Bank of Pakistan (Volume - 3, chapters 2 to7, 13).
Zaidi, Akber (2005), “Issues in Pakistan Economy,” Karachi. Chapters12, 13 SBP Annual
and Quarterly Reports
SBP Financial Sector Assessment: 1990-2002, 2003 and onward

111
 Annexure-4-F, Page # 116 of 214

Semester 8
Credit Course
Sr. Courses Course
Hours Category
No. Codes

1 Data Analytics for Business BUSA4147 3(3+0) Disciplinary

2 Business Capstone Project BUSA4148 3(0+3) Disciplinary
3 Strategic Management BUSA5113 3(3+0) Disciplinary
4 Elective –III 3(3+0) Specialization
(Disciplinary)
5 Elective –IV 3(3+0) Specialization
(Disciplinary)
6 Tarjumma Quran/Wahdat Adian ISLA1121/I 01(1+0)
aur Mazhab e Alam* SLA1120
Total Credit Hours 15 + 1

112
 Annexure-4-F, Page # 117 of 214

Data Analytics for Business

Course Code BUSA4147
Course Title Data Analytics for Business
Credit Hours 3(3+0)
Pre requisite Intro to IT

Course A data analytics course is designed to teach individuals how to use

Description various tools and techniques to analyze data and gain insights that can
be used to make informed decisions. The course typically covers topics
such as data visualization, statistical analysis, machine learning, and
data mining.

Course Objectives
1. Develop fundamental data analysis skills.
2. Master data visualization techniques.
3. Familiarize with popular Business Intelligence (BI) tools.
4. Learn to apply basic predictive analytics models.
5. Cultivate data-driven decision-making abilities.
6. Demonstrate practical data analytics knowledge through a project.
Course Learning Outcomes
By the end of this course, students will be able to:
• Analyze Data: Apply various analytics techniques to gain insights from data.
• Visualize Data: Create effective visualizations to communicate data insights.
• Utilize Business Intelligence (BI) Tools: Understand and use BI tools for business analysis.
• Apply Predictive Analytics: Use basic predictive modeling to make forecasts.
• Practice Data-Driven Decision Making: Make informed decisions based on data analysis.
Apply Knowledge in a Project: Implement data analytics skills in a real-world project
presentation.

DETAILED COURSE OUTLINE

Week Content
1 Introduction to Data Analytics
• What is data analytics?
• Importance and applications of data analytics in
business
• Overview of data analytics tools and technologies
2 Data Types and Sources
• Different types of data (numerical, categorical, text,
etc.)
• Data collection methods and sources
• Data quality and data cleaning basics
3 Data Analysis Basics
• Introduction to descriptive, diagnostic, predictive, and
prescriptive analytics
• Understanding data distributions and measures of
central tendency
• Data visualization techniques

113
 Annexure-4-F, Page # 118 of 214

4 Excel Fundamentals for Data Analytics

• Introduction to Microsoft Excel for data analysis
• Working with data in Excel: importing, sorting, filtering,
and formatting
• Applying formulas in Excel

5 Data Cleaning and Preprocessing in Excel

• Identifying and handling missing data
• Data transformation techniques (e.g., merging, pivoting,
and splitting data)
• Dealing with duplicates and errors
6 Power Pivot
Installing the add on
Creating a data model using power pivot function
7 Exploratory Data Analysis (EDA)
• The role of EDA in data analytics
• Using Excel for basic EDA: histograms, scatter plots,
and more
• Identifying patterns, trends, and outliers in data
8 Introduction to Data Visualization Principles
Effective data visualization techniques
Design principles and best practices
Creating impactful charts and graphs in Excel
9 Mid Term

10 Introduction to Business Intelligence (BI)

Understanding BI and its relationship with data analytics
Use of BI for decision making

11 Introduction to BI tools (e.g., Tableau, Power BI). Instructor

should practically demonstrate a relevant tool to the students
10 Introduction to Predictive Analytics
• Basics of predictive modeling
• Regression for decision making

11 Introduction to Data mining

• Overview of data mining and their relevance in business.
• Introduction to supervised and unsupervised learning.
• Over view of tools and platforms for data mining

12 Data-Driven Decision Making

• Importance of data-driven decision-making in the business
context.
• Overview of decision trees

114
 Annexure-4-F, Page # 119 of 214

13 Data Analytics for Business Applications

• Real-world applications of data analytics and BI in
marketing, finance, operations, and human resources.
• Analyzing case studies to comprehend practical data-driven
solutions.
14 Introduction to Big Data and Data Science
• Basics of big data and its implications for business
analytics.
• Understanding data science as an interdisciplinary approach
to data analysis.
15 • Introduction to Artificial intelligence and its implications
for data science
• Ethical considerations and challenges in data analytics.

16 • presentation of a small-scale data analysis project.

• Review of concept

Books Recommended

1. Data Analytics Made Accessible by Dr. Anil Maheshwari

2. Data Analytics with Excel by Prabhu, Punit
Extra Readings
3. Storytelling with Data: A Data Visualization Guide for Business Professionals by Cole
Nussbaumer Knaflic
4. Business unintelligence: Insight and Innovation beyond Analytics and Big Data by Dr. Barry
Devlin

115
 Annexure-4-F, Page # 120 of 214

Business Capstone Project

Course BUSA4148
code
Course title Business Capstone Project
Credit 3 (0+3)
hours
Prerequisite Knowledge of Finance, Management, Marketing and
HRM

The Business Capstone Project is an intensive course

designed to enable BBA students to apply their business
Course knowledge in a real world context. Students will work
Description individually or in small teams to develop and present a
comprehensive business plan for a new venture. The
course emphasizes creative thinking, innovation, and
practical business application.

Course
Objectives
CO1 Apply advanced business concepts and theories studied in BBA
to a real world application.
CO2 Enhance entrepreneurial and innovative thinking skills.
CO3 Conduct market research and feasibility analysis for a new
business venture.
CO4 Develop financial projections and funding strategies for the
startup.
CO5 Present a professional and comprehensive business plan
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO 1 Integrate advanced business concepts and theories learned
throughout the BBA program to develop a comprehensive
business plan.
CLO 2 Cultivate an entrepreneurial mindset,
CLO 3 Conduct thorough market research and feasibility analysis
to assess the viability and potential success of a new
business venture.
CLO 4 Create a professionally structured and well-articulated
business plan
CLO 5 Develop effective marketing and sales strategies
CLO 6 Formulate accurate and realistic financial projections
CLO 7 Evaluate various funding options and strategies,
CLO 8 Identify and address legal and regulatory considerations
relevant to the business, ensuring compliance and risk
management
CLO 9 Present the business plan professionally and persuasively
Detailed Course Content
Week Content

116
 Annexure-4-F, Page # 121 of 214

1
Introduction to the Business Project
• Overview and project requirement
• Guidelines to choose innovative business ideas
• Recall concepts of entrepreneurship and integrate them with various
business domains
2-3
Opportunity Identification and Market Research
• Identifying business opportunities and gaps in the market
• Threat analysis
• Conducting primary and secondary market research
• Analyzing target customers and their needs
Discuss type of business e.g. manufacturing, services, high tech,
trading, e-commerce, etc.
Discuss geographical reach: domestic market or international
4-
Feasibility Analysis and Business Model Development
5
• Is the business idea innovative? Trends, fashions, first mover etc.
• Is the business idea feasible?
• Is the business idea sustainable?
• What is the value proposition and revenue streams?
• Services vs product/ production
Instructors devote time to discuss and finalize business ideas with
students during week 3 and 4
6-7
Business Plan Document outline
• Discuss the template/structure of business plan with students
• Who are the audiences of the business plan?
• How to craft executive summary, company description and mission
• Defining the product or services offering
• Discuss sample business plans
8
Marketing and Sales Strategies
• Developing a marketing and branding strategy
• Designing a sales and distribution plan
• Analyzing competitive positioning and differentiation
9
Mid term (presentation of business ideas/innovative products)
10
Financial Projections and Funding
• Creating financial forecasts (income statement, balance sheet, cash flow
statement)
• Estimating startup costs and capital requirements
• Exploring various funding options
11
Legal and Regulatory Considerations
• Understanding legal structures
• Legal compliance, licensing and other regulations
• Risk and liabilities
12
Implementation and Operational Plan
• Outlining the operational processes and management structure

117
 Annexure-4-F, Page # 122 of 214

• Identifying key resources and partnerships

• Developing a timeline for implementation
• Human resource and management plan
13
Document preparation and Pitch practice
• Creating a formatted and well-presented document in a word processor
• Preparing a compelling pitch for the business plan presentation
• Finalizing the business plan, appendixes and writing executive
summary
14
Submission of document and Business plan presentations
15
Business Plan Presentations

Evaluation criteria
Business idea/product idea = 20% (Midterm)
Final presentation = 20% (Sessional)
Business Plan document = 60% (Final Term)
Note* Instructors can use any suitable template for a business plan document.
However, it should at minimum have following topics other than the title page, table of
contents and executive summary.
• General business description (rationale, introduction to business/product, industry analysis,
shortage or surplus, location [online, physical or hybrid] etc.
• Management plan (legal status, Organizational hierarchy, entrepreneurs’ position, HR policies, job
descriptions of various key jobs, training, hiring procedures etc.)
• Marketing Plan (Analysis phase/market analysis, action phase, 4 Ps)
• Operation and production plan (input/supply/purchase plan, production/operation plan, TQM, etc.)
• Financial Plan (required, 3-5-year forecasting, sources of funding, projected statements)
• Assessment of risk (SWOT, PEST, key success factors)
• Appendix (sample resumes, sample legal documents, pictures of product/plant/idea, promotional
material, etc.)
Assessment should be based upon various factors such as innovativeness, feasibility, attention to
details, completeness of plan, sustainability and contribution to the economy.
Recommended Books:
• McKeever, M. P. (2018). How to write a business plan. Nolo.
• Harvard Business Review Entrepreneur’s Handbook: Everything You Need to Launch and Grow
Your New Business (HBR Handbooks)
• Any other relevant book or online resource by the instructor

118
 Annexure-4-F, Page # 123 of 214

Strategic Management
Course Code BUSA 5113
Course Title Strategic Management
Credit hours 3(3+0)
Pre - None
requisite

Course Strategic Management is a core course in business administration that

Description focuses on the formulation and implementation of strategies to achieve
organizational goals and gain a competitive advantage in the dynamic
business environment. This course equips students with the necessary
knowledge and skills to make informed decisions, navigate complex
challenges, and create long-term value for organizations.
Course Objectives
1. Understand the strategic management process
2. Learn how organizational environment is scanned using analytical tools
3. Identify different levels of strategies
4. Study how strategies are formulated
5. Observe how appropriate strategies are implemented in different situations

Course Learning Outcomes

• Define strategic management and understand its significance in business.
• Analyze the external and internal environments to identify opportunities and threats.
• Develop effective vision and mission statements for organizations.
• Understand and apply Mintzberg’s 10 schools of strategy to real-world scenarios.
• Conduct SWOT analysis and formulate strategies using TOWS and IE matrices.
• Apply portfolio analysis techniques (BCG matrix, GE Business Screen) for business
decision-making.
• Evaluate corporate strategies and corporate parenting approaches.
• Develop competitive strategies based on low-cost, differentiation, and focused
approaches.
• Formulate functional strategies for marketing, finance, R&D, operations, and HR
departments.
• Understand the challenges and considerations in strategy implementation.
• Implement control mechanisms and evaluate strategic performance.

DETAILED COURSE OUTLINE

Week Content
1-2 • Strategic management process: Environmental scanning,
strategy formulation, strategy implementation, strategy
evaluation and control. Defining: levels of management, types
of goals, types of plans, scope of planning, scope of decision
making, levels of organization, and levels of strategy. Strategic

119
 Annexure-4-F, Page # 124 of 214

management, business policy.

3
Mintzberg’s 10 schools of strategy: The design school, the planning
school, the positioning school, the entrepreneurial school, the
cognitive schools, the learning school, the power school, the cultural
school, the environmental school, the configuration school.
4
Business vision and mission: what is our business, what we want to
become, importance of vision and mission, characteristics of mission
statement, writing and evaluating mission statement.
4
Corporate social responsibility: Corporation, board of directors,
management, and corporate governance. Economic, legal, ethical,
and social responsibilities of a business. Ethical decision making.
5-6
Scanning the external environment: Natural environment, societal
environment and GPEST forces, environmental change and
complexity. Industrial organization view of competitive advantage
(CA). Analyzing opportunities and threats for competitors, potential
entrants, substitutes, buyers, suppliers, and other stake holders. EFE
matrix and CPM
7-8
Scanning the internal environment: Organization structure, organization
culture, organization functions, organizational resources, Resource-
based view of CA, VRIO framework and strategic resources,
sustainable competitive advantage, value chain and customer value,
core competencies and processes, competitive priorities and
capabilities. Determining the sustainability of CA. IFE matrix
9
Mid Term

10 SWOT analysis: SWOT matrix, TOWS matrix, IE matrix and

directional strategies, SPACE matrix Corporate strategies: Growth
strategies, stability strategies, concentration and diversification,
retrenchment strategies, portfolio analysis: BCG matrix and PLC, GE
business screen. Corporate parenting strategy.
11 Business strategies: Competitive strategies: low cost strategy,
differentiation strategy, focused strategies. Offensive and defensive
tactics. Cooperative strategies.

12 Functional strategies: Marketing strategy, financial strategy, R&D strategy,

operations strategy, HR strategy.

13
Strategy implementation: Important questions regarding implementation.
Organizing and leading functions of management.

120
 Annexure-4-F, Page # 125 of 214

14
Strategy evaluation and control: Performance measurement, strategic
audit of a corporation. Control mechanism.

15
Case studies

16
Presentations/ Reflection of course

Suggested Texts (latest editions):

1. Concepts in Strategic Management and Business Policy by Thomas Wheelen

2. Strategic Management Concepts and Cases by Fried. R. David
3. Strategic Management: Concepts & Applications by Certo & Peter
4. Exploring Corporate Strategy: Johnson Scholl
5. Handouts/other texts as suggested by the course instructor

121
 Annexure-4-F, Page # 126 of 214

Finance Specialization Courses

Sr. No Finance Specialization Courses Course Codes Credit Hours
1 International Finance BUSA4118 3 (3+0)
2 Investments and Portfolio Management BUSA4119 3 (3+0)
3 Financial Risk and Insurance Management BUSA4120 3 (3+0)
4 Islamic Finance BUSA4121 3 (3+0)
5 Fundamentals of Corporate Finance BUSA4149 3 (3+0)
6 Credit Operations and Risk Management BUSA4150 3 (3+0)
7 Financial Statement Analysis BUSA5134 3(3+0)

122
 Annexure-4-F, Page # 127 of 214

Financial Statement Analysis

Course Code: BUSA5134
Course Title: Financial Statement Analysis
Course Hours: 3(3+0)
Prerequisite(s): Business Finance and Accounting
Course This course is designed to equip the students with the basic
Description: tools to analyze, interpret and comment on the
performance of an organization both financial and non-
financial which will help them in measuring the financial
risk and profitability of a company to make investment
decisions.

Course Objectives:
CO1 To be able to develop comprehensive skills to analyze the financial
conditions of the organizations.
CO2 To understand financial standing of a company according to
financial statements.
CO3 To be able to prepare financial information according to the
requirements of stakeholders.
Course Learning Outcomes:
After the completion of the course, students will be able to;
CLO1 Compare and contrast the components of and the interrelationship
between the three basic financial statements i.e. income statement,
balance sheet, and statement of cash flow.
CLO2 Differentiate between the cash and accrual concepts of accounting.
CLO3 Use the cash flow statement to examine a firm`s liquidity position
and determine the firm`s operating cash flows.
CLO4 Evaluate the criteria for revenue and expense recognition and
utilize this information to better determine the firm`s operating
performance.

Course Outlines:
Overview of Financial Reporting
• Recognizing revenue and cost
• Accounting cycles
• Auditor’s reports
• The efficient market hypothesis and financial statements announcements
Financial Statements
• Elements of balance sheet
• Statement of Owner equity
• Problems in Balance sheet presentation
• Elements of income statement
• Special items in income statement

123
 Annexure-4-F, Page # 128 of 214

Basics of Analysis
• Ratio analysis
• Common-size analysis
• Year-to-year change analysis
• Review of descriptive information
• Other source of liability
Liquidity Ratios
• Current assets and current liability and operating cycle
• Current Ratio or working capital ratio
• Net working capital ratio
• Quick Ratio or acid test ratio
• Cash Ratio
Profitability Ratios
• Profitability measures
• Trends in profitability
• Segments reporting
• Relationship between profitability ratio
Investors Ratios
• Leverage and its effects
• Earnings per share
• Price to earnings ratio
• Book value per share
• Dividend payout ratio
DuPont Model
• DuPont Analysis
• Modified DuPont Analysis
Statement of Cash Flow
• Basic elements of the statement of cash flow
• Financial ratios and the statement of cash flow
• Alternative cash flow
Application and Practice
• Select two listed companies
• Collect three years financial data from their annual reports
Recommended Books:

7. Financial Statement Analysis by K.R. Subramanyam 11th Edition

2) Financial Reporting Analysis by Charles H. Gibson (Latest Edition)
3) Financial Accounting and Reporting by Barry Elliot and Jamie Elliot 14th Edition
4) International Financial Reporting Standards (IFRS) Published by ICAP (Latest Edition)
5) Advanced Accounting & Financial Reporting Study Text and Revision Series by
Professional Business Publications (PBP) (Latest Edition)

124
 Annexure-4-F, Page # 129 of 214

Investments and Portfolio

Management
Course Code: BUSA 4119
Course Title: Investments and Portfolio Management
Credit Hours: 03 (3+0)
Prerequisite(s): Business Finance and Financial Management

Specific Objectives of Course:

After the completion of this course, the students will:

• Learn different form of short term and long-term investments

• Understand the basic concepts about risks and return on investments and loans
• Analyze overview of the structure and functioning of investment markets

Course Outline:
Understanding Investments: The Nature of Investments, Understanding the Investment
Decision Process

Investment Alternatives: Organizing Financial Assets, Money Market Securities, Fixed-

Income Securities, Equity Securities

Indirect Investing: Investment Company, Types of Investment Companies, Major Types of

Mutual Funds, Net Asset Value, Mutual Fund Returns

How Securities are Traded: Brokerage Transactions, How Orders Work, Margin, Short
sales

The Returns and Risks from Investing: Return, Measuring Returns, Taking a Global
Perspective, Measuring Risk, Realized Returns and Risks from Investing

Portfolio Theory: Dealing with Uncertainty, Portfolio Return and Risk, Analyzing Portfolio
Risk, Modern Portfolio Theory, Measuring Co-movements in Security Returns, Calculating
Portfolio Risk, Efficient Portfolios

Portfolio Selection: Building Portfolio using Markowitz principles, Indifference curves,

Alternative methods of obtaining the efficient frontier, Optimal Assets classes,
Diversification on risk

Asset Pricing Models: Capital Market Theory, Equilibrium Return-Risk Trade-off,

Estimating SML

Economy/ Market Analysis Sector/ Industry Analysis, Technical Analysis: Assessing the
Economy, Analyzing Sector/ Industry, Stock Price and Volume Technique, Technical
Indicators

125
 Annexure-4-F, Page # 130 of 214

Recommended Books:
Jones, P. Charles. Investment Analysis and Management.

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

126
 Annexure-4-F, Page # 131 of 214

International Finance
Course Code: BUSA4118
Course Title: International Finance
Credit Hours: 3(3+0)
Prerequisite(s): Business Finance; Financial Management; International Business

Specific Objectives of Course:

The major objective of the course is to provide a thorough foundation of the key concepts in
international finance, with some of the topics also touching upon international
macroeconomics and trade, while others are more finance focused. A closely related
intention of the course is to give the students a good understanding of the cutting-edge
theories and their application in selected areas of international finance, thus ultimately to
prepare them to do some original research work. The course assumes that students have
taken the basic macro, micro, investments and finance sequences.

After the completion of this course, the students will:

✓ Understand an integrated prospective for the inter-relation between international

financial markets, financial institutions, exchange rates exposures and inter country
transfer of funds.
✓ Develop competencies about the latest approaches used to examine and measure the
financial risks, foreign currencies markets and performance of business in
international prospective.
✓ Have skills to solve investment and financial problems related to the international
transfer of funds.
Course Outline:

Overview of Multinational Financial Management: Goals Of Multinational corporations

(MNC); Theories of international finance; International business methods and opportunities;
Valuation model for an MNC

International Flow of Funds: Balance of payments; Factors Affecting international trade

flows; Correction of Trade deficit; International capital flow; International Agencies affect
international trade on MNC

International Financial Markets: Foreign exchange markets; Overview of International

financial markets; International Money Market; International Credit Market; International
Bond Market; International Stock Market

Exchange Rate Determinations: Exchange rate movements and equilibrium; Factor

affecting exchange rates

Exchange Rate Behaviors: Exchange rate systems; Government interventions

International Arbitrage and Interest Rates: International arbitrage; Locational arbitrage;
Triangular arbitrage; Covered interest arbitrage; Comparison of Arbitrage; Interest rate
parity(IRP)

127
 Annexure-4-F, Page # 132 of 214

Relationship among Inflation, Interest Rates and Exchange Rates: Purchase power
parity(PPP); International Fisher Effect(IFE)

Recommended Books:

3) Madura, Jeff. International Financial management. Florida: Thomson Learning Inn.

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

128
 Annexure-4-F, Page # 133 of 214

Financial Risk and Insurance

Management
Course Code: BUSA 4120
Course Title: Financial Risk and Insurance Management
Credit Hours: 03 (3+0)
Prerequisite(s): Business Finance and Financial Management

Specified Objectives of Course:

After the completion of this course, the students will:

✓ Understand working knowledge of risk management is important particularly if you

are planning a career in finance. Besides wanting to pass this course, why do you
need to understand risk management?
✓ What are the nature, types and sources of different financial risks?
✓ What types of financial products and derivatives are available to hedge different
risks?
✓ What are the different hedging strategies and how we can minimize risk by deploying
them?
✓ Analyze the causes of some big risk management failures?
✓ How can we improve the existing risk management systems in an organization.

Course Outline:
Risk and Its Treatment: Definitions of Risk, Chance of Loss, Peril and Hazard

Classification of Risk, Major Personal Risks and Commercial Risk, Burden of Risk on
Society, Techniques for Managing Risk

Insurance and Risk: Definition of Insurance, Basic Characteristics of Insurance,

Characteristics of an Ideally Insurable Risk, Two Applications: The Risks of Fire and
Unemployment, Adverse Selection and Insurance, Insurance and Gambling Compared,
Insurance and Hedging Compared, Types of Insurance, Benefits of Insurance to Society,
Cost of Insurance to Society

Introduction to Risk Management: Meaning of Risk Management, Objectives of Risk

Management, Steps in the Risk Management Process, Implement and Monitor the Risk
Management Program, Benefits of Risk Management, Personal Risk Management

Advanced Topics In Risk Management: The Changing Scope of Risk Management,

Insurance Market Dynamics, Loss Forecasting, Financial Analysis in Risk Management
Decision Making, Other Risk Management Tools

Types of Insurers and Marketing Systems: Overview of Private Insurance in the Financial
Services Industry, Types of Private Insurers, Agents and Brokers, Types of Marketing
Systems, Group Insurance Marketing

129
 Annexure-4-F, Page # 134 of 214

Insurance Company Operations: Insurance Company Operations, Rating and Ratemaking,

Underwriting, Production, Claims Settlement, Reinsurance, Alternatives to Traditional
Reinsurance, Investments, Other Insurance Company Functions

Recommended Books:
1) Principles of Risk Management and Insurance by Rejda and McNamara
2) Financial Risk Manager Handbook by Philippe Jorion
3) Options, Futures, and Other Derivatives by John C. Hull and Sankarshan Basu
4) Essentials of Econometrics by Damodar N. Gujrati
5) Value at Risk by Philippe Jorion.

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

130
 Annexure-4-F, Page # 135 of 214

Islamic Finance
Course Code: BUSA4121
Course Title: Islamic Finance
Credit Hours: 3(3+0)
Prerequisite(s): Basic concepts of Micro and Macro Economics, understanding of financial
system and functions of financial markets

Specific Objectives of Course:

After the completion of this course the students will:

• Understand the importance of Islamic laws and practices about financial markets and
to provide a way to change the current economic system into the Islamic system.
• Learn competencies about the latest approaches used in finance and banking system
according to Islamic prospective.
• Have skills to solve investment and financial problems according to Islamic rules and
regulations.

Course Outline:
An Overview of Islamic Financial System: Evolution of Islamic Banking, Historical
development in the field of Islamic Finance in Pakistan; Distinguishing features of Islamic
Finance

Salient Features of Islamic Financial System: An overview of conventional financial

system, Philosophical basis of Islamic Financial system, Main prohibitions in Islamic
Financial System (Riba, Gharar, Qimar/Maisir), Business ethics in Islamic financial system,
A thorough comparison of Capitalism and Islamic Economic System

Fundamentals of Islamic Finance: A brief understanding of Contractual bases in Islam,

Distinction between Loan and Debt

Major Islamic Modes: Participatory modes of financing (Musharikah, Mudarabah,

Diminishing musharakah), Bai Financing (Musawama and Murabaha), Forward Sale
Financing (Salam and Istasna), Ijarah and Takaful

Islamic Capital Markets and Instruments: Securitization, Sukuk and its types, Shariah
compliance, Potential of sukuks in the development of Islamic fund management

Performance of Islamic Financial Institutions: A review of facts and figures about

contemporary developments and performance of Islamic Financial Institutions both globally
and locally.

Recommended Books:
1. Understanding Islamic Finance by Muhammad Ayyub Published by John Wiley &
Sons Ltd.
2. An Introduction to Islamic Finance by Mufti Taqi Usmani published by Meezan

131
 Annexure-4-F, Page # 136 of 214

Bank Ltd.
3. Islamic Finance: Principles and Practice by Hans Visser published by MPG Books
Group, UK.

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

132
Annexure-4-F, Page # 137 of 214

133
 Annexure-4-F, Page # 138 of 214

Fundamentals of Corporate
Finance
Course Code: BUSA4149
Course Title: Fundamentals of Corporate Finance
Course Hours: 3(3+0)
Prerequisite(s): Fundamentals of Accounting, Business Finance and Financial Management
Course Objectives:
• To develop a solid understanding of the principles and concepts of corporate finance.
• To investigate long-term financial planning and growth strategies for businesses.
• To analyze the various theories of capital structure and leverage and their implications for financial
decision-making.
• To investigate the different types of dividends and their effects on shareholder wealth and firm
valuation.
Course Learning Outcomes:
After studying this course, the students will be able to;
• Identify and explain the fundamental concepts and principles of corporate finance.
• Apply financial planning models, such as the percentage of sales approach, to forecast future
financial needs.
• Assess the theories and factors that influence capital structure decisions and their effects on the
firm's risk and value.
• Critically evaluate dividend policies and their alignment with the company's financial objectives
and shareholder expectations.
• Evaluate the advantages and disadvantages of leasing as a financing option and make informed buy
vs. lease decisions based on financial analysis and risk assessment.
Course Outlines:

Introduction to Corporate Finance

Corporate Finance and the Financial Manager
• What is corporate finance?
• The Financial Manager
• Financial Management Decisions
o Capital Budgeting
o Capital Structure
o Working Capital Management
The Goal of Financial Management
The Agency Problem and Control of the Corporation
Financial Markets and the Corporation

Long-Term Financial Planning and Growth

What is Financial Planning?
Financial Planning Models
The Percentage of Sales Approach
External Financing and Growth
Dividend Policy
What is Dividend?

134
 Annexure-4-F, Page # 139 of 214

Cash Dividend Payment Procedures

Residual Theory of Dividends
Dividend Irrelevance Theory
Arguments for Dividend Relevance
Types of Dividend Policies
• Constant-Payout-Ratio Policy
• Regular Dividend Policy
• Low-Regular-and-Extra Dividend Policy
Other Forms of Dividends
• Stock Dividend
• Stock Split
• Reverse Stock Split
Capital Structure
What is Capital Structure?
Understanding the Optimal Capital Structure
Theories of Capital Structure
• Capital Irrelevance Theory
• Pecking Order Theory
• Static Trade off Theory
• Dynamic Trade off Theory
• Signaling Theory
• Market Timing Theory
Leverage
Operating leverage
• Measuring the Degree of Operating Leverage
• Fixed Costs and Operating Leverage
Financial Leverage
• Measuring the Degree of Financial Leverage
Total Leverage
• Measuring the Degree of Total Leverage
The Relationship of Operating, Financial and Total Leverage
Leverage and Capital Structure

Lease
What is Lease?
Operating Lease
Financial Lease
Revision of Discounting Concepts
Buy vs. Lease Decision Making
Corporate Governance
What is Corporate Governance?
History of Corporate Governance
Current Dynamics in Corporate Governance
Corporate Social Responsibility (CSR)
What is Corporate Social Responsibility?
Current Dynamics in Corporate Social Responsibility

Recommended Books:
1) Fundamentals of Corporate Finance by Ross, Westerfield & Jordan (Latest Edition)
2) Fundamentals of Corporate Finance by Brealey, Myers, Marcus (Latest Edition)

135
 Annexure-4-F, Page # 140 of 214

3) Principles of Managerial Finance by Lawrence J. Gitman (Latest Edition)

4) Any other relevant material recommended or provided by the instructor

136
 Annexure-4-F, Page # 141 of 214

Credit Operations and Risk

Management
Program BBA
Course code BUSA 4150
Course title Credit Operations and Risk Management
Credit hours 3
Prerequisite Money and Banking, Business Finance
Lectures/week

This course will help students to deeply study asset side of

banking sector which is an income generation side. The
students will be able to learn different credit facilities
Course which banks can offer depending upon the needs of
Summary: customer(s). This course will also cover risk mitigation
techniques and different approaches that banks choose
while opting to provide credits to the customer. Further,
they will be able to understand how banking is playing vital
role in today’s business tractions.

Course Objectives:
CO1 To equip the students with practical and first hand knowledge
of credit marketing, processing, sanctioning and management in
banks
CO2 Comprehend the business of Credits and its importance for
Banking sector
CO3 Learn about different kinds of credit facilities, their purpose(s),
importance and Risks involved in Lending
CO4 Learn different Credit Risk Management Approaches adopted
by Banking sector
CO5 Learn aspects and get prepared for decision making regarding
lending to perspective clients
CO6 To enable students to understand and decide their career
towards credit department (assets side) of banking sector
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Comprehend the importance and business of Credits and its
importance for commercial sector
CLO2 Understand customers’ needs/purpose of applying for a credit
facility
CLO3 Facilitate perspective customers in banking sector who want to
take advance facilities from commercial banks from assessment
of their needs to disbursement of loan(s)
CLO4 Understand modern banking instruments being used in
economy
CLO5 Understand bank’s departmental working to plan their career in
banking sector

Detailed Course Content:

137
 Annexure-4-F, Page # 142 of 214

Week Content
1. Introduction to Credits / Lending
Difference between asset and liability side of the bank,
Concept of Bank credit / Lending operations and role of
banking in economic development of a country, Importance
of Lending operations
2. Credit facilities and their Risks
Major categories of credits facilities i.e., Fund Based and
Non Fund based credit facilities including revolving and non-
revolving credit lines,
3. Credit facilities and their Risks
Fund based:
Nature of each credit facility, its respective uses and Risks
associated with the facility i.e. Running finance, Cash
finance, Discounting, Term finance, Finance against packing
credit, Finance against trust receipt, Finance against imported
merchandise,
4. Credit facilities and their Risks
Non Fund based:
Letter of credit, Letter of guarantee
Targeting perspective clients in view of their needs
Promotion of bank’s credit, Appropriate utilization of credit,
Capturing new customers, Bases for allocation of funds for
Credits
5. Risk Assessment and customer’s viability
Concept of Risk, difference of risk assessment & risk
mitigation, Canons of Lending, Credit Processing and
Verification of Credit Worthiness of Customers, Bases for
Credit decision making
6. Preparation and analysis of Credit Proposals
Financial Statements Analysis, Concept of horizontal and
vertical analysis, Ratios and respective interpretations,
Assessment of customer financial capacity
7. Securities & Collaterals:
Concept and importance of Securities & Covenants, Types of
Securities involved in Lending i.e.
• Lien
• Pledge
• Hypothecation
• Mortgage

8. MID TERM EXAM

9. Hypothecation:
Steps to be taken to formalize the hypothecation
arrangements and post hypothecation inspections
10. Pledge:
Steps to be taken to formalize the pledge arrangements and
post pledge inspections
11. Mortgage:
Mortgage formalities and registration of charge

138
 Annexure-4-F, Page # 143 of 214

12. Bank Charges over Assets to Secure Lending:

Legal / registered mortgage, Equitable mortgage, Floating
charge, Fixed charge, Exclusive charge, Pari passu charge,
Ranking charge
13. Bank charges (Contd.)
Lien , Personal guarantee, Corporate guarantee, counter
guarantee, Financial guarantee from other banks
14. Credit Administration Department: Types of Credit
Documents, Collateral Securities---Scrutiny, Valuation,
Verifications, Documentation against each security type,
Execution and Safe Custody of documents, post credit
proposal approval process from approved committee i.e.
issuance of Disbursement Authorization Certificate (DAC)
15. Prudential Regulations issued by SBP: Introduction,
Preface, Summarized information about prudential
regulations, Frequently asked questions available at SBP
website
16. Final Project Presentations / Case study / Credit proposal
practical working
FINAL TERM EXAM

Recommended Books:
1. Lending: Products, Operations and Risk Management” Published by Institute of Bankers
Pakistan (Stage 2)
2. Various Guidelines issued by Bank of International Settlement as recommended by
Teacher, available at: https://www.bis.org/bcbs/publications.htm
3. “Guidelines for Risk Management by Commercial Banks” issued by State Bank of
Pakistan
4. Commercial Banking Management by Peter S. Rose
5. Research Papers Published in Peer Reviewed Research Journals of Banking.
6. Banking Laws in Pakistan
7. Hand-out provided by Teacher
Note: In addition to the above, any other text or book referred by Instructor can also be included.

139
 Annexure-4-F, Page # 144 of 214

Banking Specialization Courses

Sr. Banking Specialization Courses Course Credit
No Codes Hours
1 Branch Banking Operations BUSA4122 3 (3+0)
2 Banking Law and Practice BUSA4123 3 (3+0)
3 International Banking BUSA4124 3 (3+0)
4 Prudential Regulations (PRs) for Corporate/ BUSA4151 3 (3 +0 )
Commercial Banking
5 Credit Operation and Risk Management BUSa4150

140
 Annexure-4-F, Page # 145 of 214

Branch Banking
Operations
Program BBA
Course code BUSA4122
Course title Branch Banking Operations
Credit hours 3
Prerequisite Money and Banking
Lectures/week

Course Description:
This course will help students to deeply operations and work procedures being
adopted in bank branch. The students will be able to learn about different
banking / financial and modern instruments which are being used in banks
these days. Further, they will be able to understand how banking is playing
vital role in today’s business tractions.

Course Objectives:
CO1 To equip the students with practical and first hand
knowledge of operations in banks
CO2 To familiarize students with structure of a branch of
Commercial Bank.
CO3 Learn about different kinds of deposit accounts and
respective uses
CO4 Risk management approaches being adopted by
branch
CO5 To enable students to understand and decide their
career towards branch banking
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Comprehend the importance banking business
CLO2 Understand structure of branch banking
CLO3 Facilitate perspective customers in branch banking
having deep knowledge of deposits, clearing and
different bank accounts
CLO4 Understand modern banking instruments being used
in economy
CLO5 students will be able to differentiate practical roles
and responsibilities, hierarchal level of the branches
as well as the banks and understanding their
respective functions.
CLO6 Understand bank’s departmental working to plan
their career in banking sector

Detailed Course Content:

Week Content

1. Introduction to Subject
Total sphere of the subject, Importance of the subject,

141
 Annexure-4-F, Page # 146 of 214

Introduction to Branch banking, Basic infrastructure

of banking organization
2. Introduction to Commercial Banking
Functions of commercial banks, Structure of
commercial banks, Managerial hierarchies in
commercial banks
3. Structure of Branch Banking:
Introduction to staff positions within branches inter-
relationship of staff members, Chain of command
within branches
4. Functions performed in Branches:
Different departments within branches e.g.
Operations, Clearing, Credits etc., Function of each
department and their respective importance,
Importance of departmentalization within Branches
5. Management of Branches:
Branch Manager, Operations Manager, Credits
Manager, Responsibilities of each manager
6. Practical Session with working Bankers (Preferable) /
practical case studies by respective teacher:
Discussion about branch structure, Discussion about
practices being followed by branches, Sharing of
practical experiences
7. Services provided by Branches to its customers:
Introduction to banker customer relationship, Need of
banking for general public, various services provided to
customers

8. MID TERM EXAM

9. Services Provided by Branches to its Customers

Deposits, Importance of deposits, Different kinds of
Deposit and their characteristics, General terms and
conditions of different types of deposits, Concept of
deposit Mobilization and cost management
10. Clearing / Collection of Cheques and/or other
payments:
What is clearing and collection, Need of the function of
clearing and collection, Features of bank cheques and
important checks and balances in clearing/collection,
Different categories of bank cheques e.g. bearer checks,
crossed checks etc., Mechanism of Payment for clearing /
collection, Role of NIFT in clearing
11. Miscellaneous / Agency Services:
Bills Payment / collection, Safe Deposits, Remuneration of
funds and its fundamentals, Advisory services,
Underwriting, Legal guardian / Custodial services
12. Practical Workshop with External Practicing Banker
(Preferable):
Discussion about services and their practicalities,
Practical cases of clearing, deposit, lending etc.,

142
 Annexure-4-F, Page # 147 of 214

Ways to tackle different situations

13. Lending:
Lending and its importance, Different lending products
available in Pakistan, Characteristics of each category of
lending product, Introduction to Risk management
14. Trade:
Introduction and basic working of trade department
including letter of credit and discounting of bills of
exchange
15. Prudential Regulations issued by SBP:
Introduction, Preface, Summarized information about
prudential regulations, Frequently asked questions
available at SBP website
16. Final Project Presentations / Case study / Practical
working
FINAL TERM EXAM

Recommended Books:
1) Branch Banking, Published by Institute of Bankers Pakistan (Stage 1)
2) Quarterly Journal of Institute of Bankers Pakistan available at:
13. http://www.ibp.org.pk/quarterly.aspx
3) Hand out provided by Teacher

Note: In addition to the above, any other text or book referred by Instructor can
also be included.

143
 Annexure-4-F, Page # 148 of 214

Banking Law and Practice

Program BBA
Course code BUSA4123
Course title Banking Law and Practice
Credit hours 3
Prerequisite Money and Banking, Basic knowledge of law

Course Description:
Banking Law and Practice serve as the elective course of banking specialization. The
objective of this course is to familiarize students with norms of Commercial Banks. This
course will be helpful in understanding basic laws which are applicable on banking sector.

Course Objectives:
CO1 To equip the students with basic concepts regarding
banking law
CO2 Comprehend the banking business and practices
being followed by bank branch
CO3 Learn about basic banking requirements,
qualification, rights and duties of customers
CO4 Learn different laws regarding banking instruments

Course Learning Outcomes:

After the completion of the course the students will be able to:
CLO1 students will be able to understanding different
Laws applicable to various banking transactions,
CLO2 students will be able to understanding importance of
different banking practices and various banking
instruments and their respective usage
CLO3 Students will be able to understand about prudential
regulations issued by State Bank of Pakistan
CLO4 Understand modern banking instruments being used
in economy
CLO5 Understand bank’s rules and laws to plan their
career in banking sector

Detailed Course Content:

Week Content
1. Introduction of the Subject
Sphere of the subject, Importance of understanding banking
laws and practices
2. Business of Banking Companies
Form of business in which banking companies may engage

3. Banking Mohtasib:
Functions, Importance and role of banking mohtasib

144
 Annexure-4-F, Page # 149 of 214

4. Banker-Customer Relationship:
Functions of banker, Qualifications of a customer, rights and duties
of banker and customer
5. Accounts of Customer
General Category of Accounts (Time and Demand Deposit),
Specific types of accounts (Single Account, Joint-Account, Minor
Account, )
6. Laws and Practices In Handling Accounts:
Problems in individual account, Death of a customer, Survivorship
account, Bankruptcy of account holder
7. Accounts of Business Clients:
Partnership account, Corporate accounts, Clubs and
societies Accounts, Trust accounts, Administrator account,
Local bodies accounts

8. MID TERM EXAM

9. Banking Instruments:
Pay order and Demand draft, Promissory note, Bills of exchange
10. Banking Instruments:
Cheques, Traveler’s cheques, Letters of credit,
11. Negotiable Instruments Act, 1881:
Promissory Note and its features, Bills of exchange and its features
12. Negotiable Instruments Act, 1881:
Cheques, Clearing of cheques, Types of cheques
• Crossed/ Open
• Valid/Invalid
• Stale Cheques
• Pre-dated and Post-dated Cheques
13. Clearing of Crossed Cheques
The requisites of a valid cheques, Parties to cheques, Types of
crossing, Clearing of cheques, NIFT and its function
14. Endorsements
Definition, Classification of endorsement, Principles of
endorsement, Forms of endorsements, Holder and holder in due
course
15. Prudential Regulations issued by SBP: Introduction, Preface,
Summarized information about prudential regulations,
Frequently asked questions available at SBP website
16. Final Project Presentations / Case study / Credit proposal
practical working
FINAL TERM EXAM

Recommended Books:
1) Practice and Law of Banking in Pakistan by Dr. Asrar H. Siddiqi
2) Prudential Regulations for Corporate/ Commercial Banks issued by SBP
3) Introduction to Financial System and Banking Regulations in Pakistan published by
Institute of Bankers Pakistan (Latest Editions)
4) Riaz A. Mian, Money and Banking (Latest Editions)

145
 Annexure-4-F, Page # 150 of 214

5) S. A. Meenai, Money and Banking in Pakistan (6th Ed) Published by Oxford University
Press

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

146
 Annexure-4-F, Page # 151 of 214

International Banking
Course Code: BUSA4124
Course Title: International Banking
Credit Hours: 3(3+0)
Prerequisite(s): Basic knowledge of Business, Economics, Money & banking and Finance

Specific Objectives of course:

International Banking serves as the elective course of banking specialization. The objective
of this course is to familiarize students with norms of global Banking. After studying this
course, students will be able to understanding concept of international banking; different
Laws and regulation followed in International Banking and will know about services and
facilities provided under International Banking.

Course Outline:
Introduction to International Banking: Brief overview of the subject, Concept of
International banking, Importance of international banking

International Banking Services: Funds transfer, Correspondent banking, Lending services,

Investments, Trade financing

International Fund Transfer Services: Introduction, System of fund transfer, Third party
services like Money Gram etc., The concept of illegal fund transfers like Hawala, Hundi etc.,
Concept of Money Laundering

Correspondent Banking Services: Introduction, Need for correspondence banking,

Different account types e.g. Nostro, Vostro etc., Lending services, Introduction, Domestic
vs. International lending, Syndicated loans

Investments in International Banking: Need of Investment Opportunities for Banks, The

concept of portfolio management, International investment avenues, Precautions for
international investments

International Banking Regulatory Framework: Introduction of Bank of International

Settlements (BIS), Introduction to different regulatory publications by BIS

International Trade: Introduction, Need of international trade, Role of banking in

international trade

International Payment Settlement Mechanisms: Open account, Advance payment,

Documentary collections, Documentary credits

Documentary Credits (Letter of Credit): Mechanism of L/C, Different parties involved,

settlement of documentary Credits
Documents Involved in L/C transaction: Commercial documents, Title documents,
Financial documents, Insurance documents, Official Documents

Basic Rules applied to Documentary Credits: Introduction to UCP-600, Brief discussion of

Articles Risks Management in International Banking: Introduction, Country risk, Default

147
 Annexure-4-F, Page # 152 of 214

risk, Transfer risk Risks Management in International Banking: Exchange Rate Risk,
Political Risk, Market Risk

Recommended Books:
1) Handbook of International Banking by Edward Elgar
2) Material Provided by Class Teacher
3) Guidelines of Documentary Credits issued by BIS

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

148
 Annexure-4-F, Page # 153 of 214

Prudential Regulations (PRs) for

Corporate/ Commercial Banking
Program BBA
Course code BUSA4151
Course title Prudential Regulations for Corporate/ Commercial
Banking
Credit hours 3
Prerequisite Economics, Money and Banking, Basic knowledge of law
Lectures/week

Prudential Regulations for Corporate/

Commercial Banking serve as the elective
course of banking specialization. The objective
Course of this course is to familiarize students with
Summary: applicable rules on commercial banks by state
bank of Pakistan. This course will help students
to grasp basic understanding of laws to
minimize exposure in lending operations of
commercial banks.

Course
Objectives:
CO1 To understand background and importance of
Prudential Regulations
CO2 To understand different guidelines regarding
Operations, Governance and Management of Banks
CO3 To comprehend credit guidelines and their need
CO4 Learn different laws regarding banking (operations
and credits)

Course Learning Outcomes:

After the completion of the course the students will be able to:
CLO1 students will be able to understanding different
Laws applicable to various banking transactions,
CLO2 Students will be able to evaluate exposure in
lending transactions by commercial banks
CLO3 Students will be able to learn security and margin
arrangements on commercial lending
CLO4 Students will be able to understand provisioning
against non- performing loans
CLO5 Understand bank’s rules and laws to plan their
career in banking sector

Detailed Course Content:

Week Content
1. Introduction of the Subject
Sphere of the subject, Importance of understanding

149
 Annexure-4-F, Page # 154 of 214

course, Definitions (mentioned in PRs)

2. Definitions
Definitions mentioned in latest issued PRs for
commercial/corporate banking by State Bank of
Pakistan (SBP)
3. Definitions
Definitions mentioned in latest issued PRs for
commercial/corporate banking by State Bank of
Pakistan (SBP)
4. Risk Management Rules of PR
Regulations R-1, Regulation R-2, relevant annexures
5. Risk Management Rules of PR
Regulations R-1, Regulation R-2, relevant annexures
6. Risk Management Rules of PR
Regulations R-3, Regulation R-4, relevant annexures
7. Risk Management Rules of PR
Regulations R-3, Regulation R-4, relevant
annexures

8. MID TERM EXAM

9. Risk Management Rules of PR

Regulations R-5, Regulation R-6, relevant annexures
10. Risk Management Rules of PR
Regulations R-5, Regulation R-6, relevant annexures
11. Risk Management Rules of PR
Regulations R-7, Regulation R-8, relevant annexures
12. Risk Management Rules of PR
Regulations R-7, Regulation R-8, relevant annexures
13. Risk Management Rules of PR
Regulations R-9, Regulation R-10, relevant annexures
14. Operations Rules of PR
Regulation O-1, Regulation O-2, relevant
annexures
15. Operations Rules of PR
Regulation O-3, Regulation O-4, relevant
annexures
16. Final Project Presentations / Case study /
Assignments
FINAL TERM EXAM

Recommended Books:

1. Latest Prudential Regulations for Corporate/ Commercial Banks issued by SBP

2. Practice and Law of Banking in Pakistan by Dr. Asrar H. Siddiqi
3. Introduction to Financial System and Banking Regulations in Pakistan published by Institute

150
 Annexure-4-F, Page # 155 of 214

of Bankers Pakistan (Latest Editions)

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

151
 Annexure-4-F, Page # 156 of 214

Credit Operations and Risk

Management
Program BBA
Course code BUSA4150
Course title Credit Operations and Risk Management
Credit hours 3
Prerequisite Money and Banking, Business Finance
Lectures/week

This course will help students to deeply study asset side of

banking sector which is an income generation side. The
students will be able to learn different credit facilities
Course which banks can offer depending upon the needs of
Summary: customer(s). This course will also cover risk mitigation
techniques and different approaches that banks choose
while opting to provide credits to the customer. Further,
they will be able to understand how banking is playing vital
role in today’s business tractions.

Course Objectives:
CO1 To equip the students with practical and first hand knowledge
of credit marketing, processing, sanctioning and management in
banks
CO2 Comprehend the business of Credits and its importance for
Banking sector
CO3 Learn about different kinds of credit facilities, their purpose(s),
importance and Risks involved in Lending
CO4 Learn different Credit Risk Management Approaches adopted
by Banking sector
CO5 Learn aspects and get prepared for decision making regarding
lending to perspective clients
CO6 To enable students to understand and decide their career
towards credit department (assets side) of banking sector
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Comprehend the importance and business of Credits and its
importance for commercial sector
CLO2 Understand customers’ needs/purpose of applying for a credit
facility
CLO3 Facilitate perspective customers in banking sector who want to
take advance facilities from commercial banks from assessment
of their needs to disbursement of loan(s)
CLO4 Understand modern banking instruments being used in
economy
CLO5 Understand bank’s departmental working to plan their career in
banking sector

Detailed Course Content:

152
 Annexure-4-F, Page # 157 of 214

Week Content
17. Introduction to Credits / Lending
Difference between asset and liability side of the bank,
Concept of Bank credit / Lending operations and role of
banking in economic development of a country, Importance
of Lending operations
18. Credit facilities and their Risks
Major categories of credits facilities i.e., Fund Based and
Non Fund based credit facilities including revolving and non-
revolving credit lines,
19. Credit facilities and their Risks
Fund based:
Nature of each credit facility, its respective uses and Risks
associated with the facility i.e. Running finance, Cash
finance, Discounting, Term finance, Finance against packing
credit, Finance against trust receipt, Finance against imported
merchandise,
20. Credit facilities and their Risks
Non Fund based:
Letter of credit, Letter of guarantee
Targeting perspective clients in view of their needs
Promotion of bank’s credit, Appropriate utilization of credit,
Capturing new customers, Bases for allocation of funds for
Credits
21. Risk Assessment and customer’s viability
Concept of Risk, difference of risk assessment & risk
mitigation, Canons of Lending, Credit Processing and
Verification of Credit Worthiness of Customers, Bases for
Credit decision making
22. Preparation and analysis of Credit Proposals
Financial Statements Analysis, Concept of horizontal and
vertical analysis, Ratios and respective interpretations,
Assessment of customer financial capacity
23. Securities & Collaterals:
Concept and importance of Securities & Covenants, Types of
Securities involved in Lending i.e.
• Lien
• Pledge
• Hypothecation
• Mortgage

24. MID TERM EXAM

25. Hypothecation:
Steps to be taken to formalize the hypothecation
arrangements and post hypothecation inspections
26. Pledge:
Steps to be taken to formalize the pledge arrangements and
post pledge inspections
27. Mortgage:

153
 Annexure-4-F, Page # 158 of 214

Mortgage formalities and registration of charge

28. Bank Charges over Assets to Secure Lending:
Legal / registered mortgage, Equitable mortgage, Floating
charge, Fixed charge, Exclusive charge, Pari passu charge,
Ranking charge
29. Bank charges (Contd.)
Lien , Personal guarantee, Corporate guarantee, counter
guarantee, Financial guarantee from other banks
30. Credit Administration Department: Types of Credit
Documents, Collateral Securities---Scrutiny, Valuation,
Verifications, Documentation against each security type,
Execution and Safe Custody of documents, post credit
proposal approval process from approved committee i.e.
issuance of Disbursement Authorization Certificate (DAC)
31. Prudential Regulations issued by SBP: Introduction,
Preface, Summarized information about prudential
regulations, Frequently asked questions available at SBP
website
32. Final Project Presentations / Case study / Credit proposal
practical working
FINAL TERM EXAM

Recommended Books:
8. Lending: Products, Operations and Risk Management” Published by Institute of Bankers
Pakistan (Stage 2)
9. Various Guidelines issued by Bank of International Settlement as recommended by
Teacher, available at: https://www.bis.org/bcbs/publications.htm
10. “Guidelines for Risk Management by Commercial Banks” issued by State Bank of
Pakistan
11. Commercial Banking Management by Peter S. Rose
12. Research Papers Published in Peer Reviewed Research Journals of Banking.
13. Banking Laws in Pakistan
14. Hand-out provided by Teacher
Note: In addition to the above, any other text or book referred by Instructor can also be included.

154
Annexure-4-F, Page # 159 of 214

155
 Annexure-4-F, Page # 160 of 214

Accounting Specialization Courses

Sr. No Accounting Specialization Courses Course Codes Credit Hours
1 Advanced Accounting BUSA4125 3 (3+0)
2 Financial Reporting Analysis BUSA4127 3 (3+0)
3 Auditing Theory and Practice BUSA4126 3 (3+0)

156
 Annexure-4-F, Page # 161 of 214

Advanced Accounting
Course Code: BUSA4125
Course Title: Advanced Accounting
Credit Hours: 3(3+0)
Prerequisite(s): Cost and Management Accounting

Course objectives:
The specific objectives of this course are to:
• gain a sound understanding of recognition, measurement and reporting issues for business
combinations, partnership and foreign operations.
• assess and understand accounting conceptual framework and underlying principles of
accounting applications and procedures.
• analyze the effects of transactions and events on an entity's financial condition.
• demonstrate an understanding of Generally Accepted Accounting Principles (GAAP).
• employ professional judgement applying GAAP technical concepts.

Learning outcomes:
After the completion of the course the students will be able to:
• understand differing accounting policies and their impact on financial statements
• evaluate different types of performance measurement systems in accounting.
• demonstrate knowledge of management accounting concepts and techniques.
• prepare and present financial statements and related disclosures.

Course Outline:
Review of Basic accounting concepts and framework: International Accounting Standard
Committee, Fair presentation and compliance with IFRS, Departure from IFRS, Going
concern, Prudence, Accrual Basis of Accounting, Materiality and Aggregation, Offsetting,
Frequency of Reporting, Presentation of Financial Statements

Accounting for Inventories (IAS – 2): Measurement of Inventories, Cost of Inventories,

Cost of inventories of Service Provider, Techniques for Measurement of Cost, Net
Realizable Value, Disclosures

Revenue Recognition (IAS – 18): Definitions, Measurement of Revenue, Identification of

Transaction, Sale of goods, Rendering of Services, Interest, Royalties and Dividends,
Disclosures

Property, Plant and Equipment (IAS – 16): Definitions, Recognition, Measurement at

Recognition

Measurement after Recognition: Cost Model, Revaluation Model, Depreciation,

Impairment, Compensation for Impairment, De-recognition, Disclosures

157
 Annexure-4-F, Page # 162 of 214

Cash flow statements (IAS -7): Benefits of Cash flows Information, Definitions, Cash and
Cash Equivalent, Classification of Cash flows, Format of Cash flow Statement, Preparation
of Cash flow Statement, Non-Cash Transactions, Disclosures

Events after the Balance Sheet Date (IAS - 10): Definitions, Recognition and
Measurement, Adjusting events after the reporting period, Non-adjusting events after the
reporting period, Dividends, Disclosures

Leases (IAS – 17): Definitions, Classification of leases, Lease in financial statements of

lessees, Lease in financial statements of lessors, Disclosure Requirements

Recommended Books:
1. Framework for preparation and presentation of financial statements and International
Accounting Standards (listed in syllabus) issued by IASB and is published by ICAP as
handbook.
2. Financial Accounting Study Text and Revision Series by AT Foulks Lynch Pakistan.
3. Financial Accounting Study Text and Revision Series by Professional Business
Publications (PBP)

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

158
 Annexure-4-F, Page # 163 of 214

Financial Reporting Analysis

Course Code: BUSA4127
Course Title: Financial Reporting Analysis
Credit Hours: 3(3+0)
Prerequisite(s): Cost and Management Accounting

Course Objectives :
The specific objectives of this course are to:
• provide a framework for analyzing a firm's past performance to get information that is
useful for estimating its future performance.
• interpret numbers in the financial statements and financial ratios.
• use financial reporting theory and practices to analyze the performance of a company.
• design appropriate business policies and strategies to meet stakeholders and shareholders
needs in the light of recent changes in financial reporting.

Learning Outcomes:
After the completion of the course the students will be able to:
• learn and apply a six-step analytical framework for financial statement analysis.
• enhance ability and efficiency in extracting and using accounting information contained
in company annual report using IFRS and GAAP
• develop skills for analyzing a firm's profitability and risks.
• improve ability to forecast future expected earnings and cash flows.
• create, evaluate and assess a range of different outcomes and the ability to justify the
chosen outcome.

Course Outline:
Overview of Financial Statement Analysis: Overview of Financial Statement Analysis,
Activities of Corporation, Financing Activities, Investing Activities, Operating Activities,
Accounting Equation and Financial Statements, Comparative Financial Statement Analysis,
Common-size Financial Statement Analysis, Ratio Analysis, Credit Risk Analysis,
Profitability Analysis, Valuation ( Intrinsic Value )

Financial Reporting and Analysis: Monitoring and Enhancing Mechanisms, Auditors,

Corporate Governance, Securities and Exchange Commission, Litigation, Historical Cost
Convention and Fair Value Accounting

Analyzing Financing Activities: Debt-Financing, Short-Term Financing, Mechanics of

Accounting for Long-term Debt, Debt-related Disclosures, Future Debt Retirement,
Unutilized Credit Lines, Protections, Seniority, Security, Covenants

Provision (IAS-37): Recognition of Provision, Measurement of Provision, Examples of

Provision, Warranty, Land Contamination, Customer Refunds, Onerous Contracts, Shareholders’
Equity, Reporting of Capital Stock, Classification of Capital Stock, Retained Earnings, Cash
and Stock Dividends, Spin-offs and Split-offs

Analyzing Investing Activities: Introduction to Current Assets, Operating Cycle, Cash and

159
 Annexure-4-F, Page # 164 of 214

Cash , , Equivalents, Valuation of Receivables at Net Realizable Value, Prepaid Expenses,

Inventory Accounting and Valuation, Inventory Costing for Manufacturing Companies,
Lower of Cost or Market, Accounting for Long-Term Assets, Capitalization, Allocation and
Impairment, Valuing Property, Plant and Equipment, Valuing Natural Resources,
Depreciation , Allocation Methods,

Intangible Assets: Categories of Intangible Assets, Accounting for Intangibles, Asset

Revaluation under IFRS, Measuring Accounting Income, Revenues and Gains, Expenses
and Losses
Analyzing Operating Activities: Income Concepts, Alternative Income Classification, Net
Income, Comprehensive Income, Income from Continuing Operations, Extra ordinary Items,
Discontinued Operations, Comprehensive Case of Applying Statement Analysis using
Annual Report
Recommended Books:
1. Financial Reporting Analysis by Charles H. Gibson
2. Financial Statement Analysis by K.R. Subramanyam
3. Financial Accounting and Reporting by Barry Elliot and Jamie Elliot
4. International Financial Reporting Standards (IFRS) Published by ICAP
5. Advanced Accounting & Financial Reporting Study Text and Revision Series by
Professional Business Publications (PBP)

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

Auditing Theory and Practice

Course Code: BUSA4126
Course Title: Auditing Theory and Practice
Credit Hours: 3(3+0)
Prerequisite(s): Cost and Management Accounting

Course Objectives:
The specific objectives of this course are to:
• develop an understanding of the principles of the theory of auditing, the regulatory
framework of auditing and of practical audit approaches and techniques.
• overview of the civil and criminal liabilities of the auditor including the professional
ethics.
• demonstrate the use of auditing, assurance standards and the code of ethics.
• demonstrate the ability to understand research on significant auditing issues and to keep
up-to-date with developments in auditing theory and practice.

Learning Outcomes:
After the completion of the course the students will be able to:
• interpret the purpose and scope of an audit and its regulatory framework
• illustrate how an auditor assesses risk and plans an audit by understanding an entity.
• analyze how the audit is completed and reflected in the different types of audit reports.
• apply the fundamental principles of code of ethics and conduct to the duties of an auditor.

160
 Annexure-4-F, Page # 165 of 214

Course Outline:
Introduction to Auditing: Definition of Audit, Types of Audit, Objectives of Auditing,
Users of Audited Reports, Responsibility of Directors and Auditors regarding financial
Statements, The Expectation Gap, Level of Assurance

The legal and professional requirement for an auditor: Appointment of Auditors,

Qualification of Auditors, Remuneration of Auditors, Rights or Power of an Auditor, Duties
of an Auditor, Legal Liability of Auditor, Dismissal of Auditor, Letter of Engagement,
Professional Ethics

Internal Control and Fraud & Error: Definitions, Risk Assessment Process, Control
Procedures, Detailed Internal Control Description, Management Letter, Risk of fraud and
error, Inherent Limitations of Audit, Detection, Correction and Prevention

Audit Documentation & Testing: Working Papers & Audit File, Substantive Tests,
Techniques of Audit Testing

Analytical Procedures: Definitions, Types of Analytical Procedures, Purpose of Analytical

Procedures

Asset and Liability Verification: Fixed Assets and Investments Verification, Current
Assets Verification, Liability Verification

Audit Evidence: Definitions, Types of Audit Evidence

The Auditors’ Report: Basic Elements of Auditors’ Report, Types of Auditors’ Report

Recommended Books:
1. International Standards on Auditing by Professionals’ Academy of Commerce.
2. Auditing by A.H. Millichamp.
3. Auditing Study Text and Revision Series by Professional Business Publications (PBP)
4. Principles of Auditing by Dr. Khawaja Amjad Saeed
5. Practical Auditing by Javed H. Zubairi.

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

Marketing Specialization Courses

Sr. No Marketing Specialization Courses Course Codes Credit Hours
1 Consumer Behavior BUSA4128 3 (3+0)

161
 Annexure-4-F, Page # 166 of 214

2 International Marketing BUSA4129 3 (3+0)

3 Marketing Communication BUSA4130 3 (3+0)
4 Retail Management BUSA4131 3 (3+0)
5 Marketing Research BUSA4132 3 (3+0)
6 Brand Management BUSA4133 3 (3+0)
7 Digital Marketing BUSA4158 3(3+0)

162
 Annexure-4-F, Page # 167 of 214

Consumer Behavior
Course Code: BUSA4128
Course Title: Consumer Behavior
Credit Hours: 3(3+0)
Prerequisite: Principles of Marketing

Course Objective:
CO1 To develop an understanding of and appreciation for the
importance of consumer behavior in the marketing
function.
CO2 To understand the importance of customer.
CO3 To analyze the impact of various marketing and non-
marketing factors influencing consumer behavior
CO4 To comprehend the behavior of household and business
customers.
CO5 To understand the connection between customer behavior
and elements of marketing strategy
CO6 To think beyond the box to create value to customers
CO7 To conceive and design tools and techniques for building
and maintaining strong customer relationships
Course Learning Outcomes:
CLO1 The course is designed to increase students’ understanding
of the theory and prevailing practice in consumer behavior.
Concepts and theories in psychology, social psychology and
economics will be stressed throughout the course.
CLO2 Project will include developing customer profiles,
identifying and influencing customer decision-making
process.
CLO3 Critical analysis of latest consumer behavior articles related
to the subject and case analysis.

163
 Annexure-4-F, Page # 168 of 214

Detailed Course Content:

Session Topics

1 Introduction
Understanding Customer Behavior
2&3 Determining different roles of consumers
Consumer decision making process

4 Consumer decision making process

5&6 Consumer as an individual

Factors effecting needs & wants of the customer

7&8 Market Value & its Classification. Role of Values in

Customer Decisions.
9&10 Consumer as an individual
Factors Influencing the consumer perception
11 Presentation
12 Factors Influencing the consumer perception
13 Consumers’ learning process
14 Consumers’ learning process
The self
15 Understanding consumers
Factors influencing consumer motivation

16 Review / Presentation
17&18 Role of values in consumer decisions
19 Personality & Lifestyles
20&21 Understanding consumer attitude
Influencing consumer attitude

22 Attitude change and interactive communications

23 Presentation

24&25 Effect of Culture, and personal Worth on Customer

Behavior
26 Group influence

27 Influence of social class

28 Household decision making

Organizational decision making

164
 Annexure-4-F, Page # 169 of 214

29 Relationship based buying

30 Presentation of Final Project

FINAL TERM

Reference Material:
1. Book:
• Consumer Behavior & Managerial Decision Making by Frank R. Karades
• Customer Behavior by Banwari Mittal, Bruce I. Newman & Jagdish N. Sheth
• Consumer Behavior by Della Bitta

2. Journals:
• Harvard Business Review (HBR)
• Journal of Consumer Behavior
• ‘Marketing Science’
• Journal of Marketing Consumer behavior
• ‘Strategy and Business’
• ‘Sales and Marketing Management’
• ‘Aurora’
• Pakistan and Gulf Economist (PAGE)

3. Web sites:
• Mckinsey Quarterly (www.mckinsey.com)
• Knowledge Wharton (www.knowledgewharton.com)

165
 Annexure-4-F, Page # 170 of 214

International Marketing
Program BBA
Course code BUSA4129
Course title International Marketing
Credit hours 3 (3+0)
Prerequisite Principles of Marketing
Lectures/week 16 weeks

Course Description:
In this course, students explore all aspects of marketing from a global perspective to better
respond to international opportunities and competitive situations. Topics include an
overview of international marketing; social, cultural, political, and legal environments;
international market-entry opportunities; planning and managing market entry strategies
and products; global distribution and pricing; international promotion, sales, and
negotiation; and international market planning

Course Objectives:
CO1 Enable student to understand the importance of
international marketing in present dynamic
environment.
CO2 Have understanding of different trade policies.
CO3 Understand strategies for international advertising,
pricing, and promotion.
CO4 Develop analytical skills to understand export
procedure and documentation involved.
CO5 Develop global awareness and understanding of
global legal policies.
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Apply the key terms, definitions, and concepts used
in marketing with an international perspective.
CLO2 Understanding concepts and problems of working
internationally.
CLO3 International issues and understanding of business
terminologies.
CLO4 Explaining different policies and practices.
CLO5 Compare the value of developing global awareness
vs. a local perspective in marketing.

Detailed Course Content:

Week Content
1. Introduction of International Marketing Task
Environmental adaption need, developing global awareness,
stages of international marketing involvement, strategic
orientation.
2. Foreign Trade Polices
WTO agreements.
3. Cultural Dynamics
Definition and origin of culture, elements of culture, cultural

166
 Annexure-4-F, Page # 171 of 214

change.
4. Cultural Management Style and Business Systems
Required Adaption, management style around the world, gender
bias in international business.
5. Political Environment
Sovereignty of nations, stability of government policies,
Political risk for global business, assessing political
vulnerability.
6. International Legal Environment
International Disputes, Protection of Intellectuals.
7. Emerging Markets
Marketing and economic development, NIC growth factors,
marketing in developing countries, emerging markets.
8. MID TERM EXAM
9. Multinational Market Regions and Market Groups
Patterns of multinational cooperation, global markets and
multinational market groups.
10. Global Marketing Management
Planning for global markets, alternative market-entry strategies,
organization for global competition
11. Foreign Market Entry Strategies
Raging Bull, Foreign direct investment (FDI), Exporting,
Licensing, Management contract, Joint venture, Manufacturing,
Assembly operations, Turnkey operation, Acquisition, Strategic
alliances
12. Consumer Behavior In The International Context
Perspectives on consumer behavior, motivation, learning,
personality, psychographics, perception, Attitude, social class,
group, family, opinion leadership
13. Marketing Research And Information System
Nature of marketing research, marketing information sources,
secondary research, primary research, sampling, Basic methods
of data collection.
14. Product and Service for Consumers
Products and culture, analyzing product components for
adaption, marketing consumer services globally.
15. Export Procedure and Documents
Export restrictions, import restrictions, terms of sale, export
documents, packing and marketing, customs-privileged
facilities.
16. FINAL TERM EXAM

Recommended Books:
1) Philip, C. Graham, J. & Gilly, M. International Marketing. Irwin Marketing
2) Onkivist Sak and Shaw Johns J, .International Marketing
3) John J Shaw, International Marketing, (Latest Edition)
4) Cateora, Philip Gilly, Mary and Graham, John (2013), International Marketing, (16th
edition), Sydney, Australia: McGraw Hill.

167
 Annexure-4-F, Page # 172 of 214

Marketing Communication
Program BBA
Course code BUSA4130
Course title Marketing Communication
Credit hours 3 (3+0)
Prerequisite Principles of Marketing
Lectures/week 16 weeks

Average person thinks of marketing

communications (not to mention the
marketing function in general) as
Course advertisements. This popular, narrow
Description: conception of marketing is not surprising
given that these are the most common
marketing activities with which mostly an
interaction takes place. The scope of this
course, however, will reflect the full breadth
of the marketing communications discipline.
The major objectives of the course are to
introduce students to the principle and basic
concept of marketing communication process
in a streamlined integrated marketing
strategy, to provide an understanding of
marketing communications and its influences
on other marketing functions and other
promotional activities, to analyze and
evaluate the fast-changing field of advertising
and promotion which affects global
marketing, society and economy

Course
Objectives:
CO1 Evaluate company’s promotion mix.
CO2 Explain the structure of advertising and promotion
industry and the roles of its separate players.
CO3 Measuring the effectiveness of separate elements of
advertising plan and its outcomes
CO4 Comparing and generalizing different promotion
programs is also one of the man tasks of the course.
CO5 understanding of integrated marketing
communications (IMC) and its influences on other
marketing functions and other promotional
activities
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Understand the components & considerations
involved in marketing communications strategy
decisions.

168
 Annexure-4-F, Page # 173 of 214

CLO2 Understand the customer’s perspective, including

information processing and how marketing
communications can influence this process.
CLO3 Understand the individual elements of the
marketing communications mix & how they are
combined into an integrated promotional campaign.
CLO4 Thoroughly describe a range of media and methods
available to marketers.
CLO5 Develop knowledge, skills, and judgment around
human communication that facilitate their ability to
work collaboratively with others.

Detailed Course Content:

Week Content
1. Understanding Marketing Communication
Defining and Classification of Modern
Advertising, Core Advertising concepts
2. Understanding Marketing Communication
(Continue)
Role of advertising, Types of advertising
3. ADVERTISING IN BUSINESS AND SOCIETY
The evaluation of advertising, Social, ethical, and
Regulatory aspects of advertising and marketing
communications
4. Cultural Management Style and Business Systems
Required Adaption, management style around the
world, gender bias in international business.
5. Marketing Communication Mix
Advertising, advertising planning (international)
and cultural barriers, advertising plan, basic
component, The basic component, setting
advertising objectives
6. Marketing Communication Mix (Continue)
Sales Promotion, sales promotion defined,
consumer sales promotion, trade sales promotion,
the risks of sales promotion, Support media and
promotional aids, Event sponsorship
7. Marketing Communication Mix (Continue)
Personal Selling, publicity and public relation,
Corporate advertising, Integrated brand promotion
8. MID TERM EXAM
9. Designing Advertising
Advertisement layout, design features, features of
best layout design.
10. Advertising Media
Out of home media, billboards, digital billboards,
public transportation ads and posters,
11. Advertising Media (Continue)

169
 Annexure-4-F, Page # 174 of 214

Broadcast media, television, internet, audio

podcasts, video content, and others, purpose of
broadcasting media, features
12. Advertising Media (Continue)
Print media, books and kinds of books, newspaper
and its function, magazine and its functions,
outdoor billboards, yellow pages
13. Message Strategy
A review of information processing process,
categories of message strategy, brand Strategy,
verbal vs. visual messages, types of advertising
appeal
14. Managing Personal Information
Direct marketing, purpose and importance, the
evolution of direct marketing, database marketing,
media applications in direct marketing
15. Managing Personal Information
Interactive Marketing, word of mouth, sales force
management
FINAL TERM EXAM
16.

Recommended Books:
1) Advertising by Wells and Burnett
2) Bovee, Thill, Dovel, Woo; Advertising Excellence, The McGraw Hill Inc.
3) Wright M:G; Advertising, McGraw Hill Inc.
4) Advertising and Promotion: An Integrated Marketing Communications Perspective, (9th
Edition), by George E. Belch & Michael A. Belch. McGraw-Hill Education 2.

170
 Annexure-4-F, Page # 175 of 214

Retail Management
Program BBA
Course code BUSA4131
Course title Retail Management
Credit hours 3 (3+0)
Prerequisite Principles of Marketing
Lectures/week 16 weeks

This subject develops knowledge of

contemporary retail management issues at the
strategic level. To describe and analyze the way
Course retailing works, specifically the key activities
Summary: and relationships. To provide an academic
underpinning to the above through the
application of retailing theory and research.

Course
Objectives:
CO1 Discuss social forces affecting retail management.
Develop retail credit policies and collection period.
CO2 Understand effective methods and strategies
required for retail management.
CO3 Understand how to utilize resources and techniques
used in retail management.
CO4 Understand analysis of store location,
merchandising, products and pricing.
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Build awareness of the retail industry to foster
career growth among people who work in retail
CLO2 Create and analyze retail metrics to monitor store
performance and enhance retail staff productivity
CLO3 Interpret customer behavior in a retail environment
in order to produce a positive shopping experience
CLO4 Students will able to use various pricing methods to
determine product pricing
Detailed Course Content:
Week Content
1. An introduction to retailing
Reasons for studying retailing, special
characteristics of retailing. Importance of retail
strategy,
2. Building and sustaining relationships in retailing
Retailing Value, value chain. Retailor
relationships; customer relationships, channel
relationships.
3. Building and sustaining relationships in retailing
Retailing of goods and services and their
differences. Ethics, social responsibility and

171
 Annexure-4-F, Page # 176 of 214

consumerism.
4. Retail institutions by ownership
Retail institutions characterized by ownership,
independent, chains, franchising, leased
department
5. Retail institutions by ownership
vertical marketing system, consumerism
6. Retail institutions by store-based strategy mix
The wheel of retailing, scrambled merchandising,
the retail life cycle. Retail institutions; food
oriented retailors, general merchandise retailors.
7. Retail institutions by store-based strategy mix
Direct marketing, direct selling, vending machines.
Other nontraditional forms of retailing; video
kiosks, airport retailing.
8. MID TERM EXAM
9. Choosing a store location
The importance of location to retailer,
characteristics of trading areas; characteristics of
the population.
10. Choosing a store location
Types of locations; the isolated store, the
unplanned business district, the planned shopping
center. Site evaluation.
11. Merchandise management
The buying organization, merchandise category,
managing inventory turnover, merchandise
management process. Forecasting sales;
forecasting staple merchandise, forecasting for
services retailors.
12. Merchandise management
Developing an assortment plan, category variety
and assortment. Setting inventory and product
availability levels; model stock plan.
13. Buying merchandise
Brand alternatives, national brands, private label
brands, meeting national brand vendors, national
buying process. Developing and sourcing private
label merchandise.
14. Buying merchandise
Strategic relationships; defining strategic
relationships, maintaining relationships and
building partnering relationships.
15. Retail pricing
Pricing strategies, high/low pricing, everyday low
pricing, and advantages of the pricing strategies.
16. Retail pricing
Developing a retail pricing strategy; retail
objectives, broad price policy, price strategy,
implementation of price strategy, price

172
 Annexure-4-F, Page # 177 of 214

adjustments.
FINAL TERM EXAM

Recommended Books:
1) Berman, B., & Evans, J. R. (1986). Retail management: A strategic approach. New York:
Macmillan
2) Levy, M., Barton, W. (2013). Retailing Management. Mc Graw Hill.
3) Retail Management: A Strategic Approach- 9th edition, Berman, B. and Evans, J. R. (2003).

173
 Annexure-4-F, Page # 178 of 214

Marketing Research
Program BBA
Course code BUSA4132
Course title Marketing Research
Credit hours 3 (3+0)
Prerequisite Marketing Management, Business Research Methods

This course is designed to provide students with

a basic understanding of the market research
process and the role of market research in
Course strategic decision-making. There will be a focus
Summary: on understanding the theoretical components of
research design, as well as developing practical
skills in data collection, analysis and
interpretation. Students will write a research
brief, determine the research methodology and
conduct interviews and surveys as required.

Course
Objectives:
CO1 Develop research plan to solve marketing related
problems
CO2 Learn about various types of marking research
CO3 Understand the use of various statistical techniques
in modern marketing practices
CO4 Understand the applications of MR in other areas of
marketing
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Identify research problems and develop research
questions.
CLO2 Design and undertake the analyses for a basic
marketing research project.
CLO3 Use basic qualitative and quantitative methods to
analyze data and obtain insights for research
problems.
CLO4 Interpret data analysis in the context of the
identified business problem
CLO5 Students will Communicate research results in
written and oral presentation formats

Detailed Course Content:

Week Content
1. Introduction
Marketing Research (MR) and its importance,
situation analysis and marketing strategy (problem
identification vs. problem solving research), MR
industry, MR suppliers, ethics in MR
2. Characteristics of good MR

174
 Annexure-4-F, Page # 179 of 214

Purposiveness, rigor, testability, precision and

confidence, generalizability, objectivity,
replicability, parsimony
3. MR process
Initiative, design, execution, reporting.
Management problem vs. MR problem. Problem
understanding, problem definition, and problem
clarity
4. Secondary data
Secondary data in MR. internal sources of
secondary data, external sources of secondary data
5. Exploratory research design
Purpose of exploratory research, methods of
exploratory research design. Focus groups. Depth
interviews. Projective techniques
6. Descriptive research design
Purpose of descriptive research. Survey and its
types. Observation methods
7. Causal research design
Causal (cause-and-effect) research, why
experiments? Controlling the exogenous variables,
matching technique, control and treatment groups.
8. MID TERM EXAM
9. Causal research design
Experiment designs: after only, one group pre-test
post-test design, static group design, post-test only
control group design, pre-test, post-test control
group design, time series design. Internal and
external validity
10. Scales and measurement
Levels of scales, types of scales used in MR
11. Sampling techniques
Sampling and its techniques. Non-probability
sampling: convenience sampling, judgmental
sampling, snowball sampling, quota sampling.
Probability sampling: simple random sampling,
systematic sampling, stratified sampling, cluster
sampling
12. Questionnaire design
Do’s and Don’ts of questionnaire design, types of
questions, sequence of questions, length of
questionnaire, pre-testing
13. Data collection and analysis
Data collection techniques in MR. Data
preparation and analysis, descriptive analysis
(frequencies, averages, dispersion), charts and
graphs, correlation analysis, t-tests, chi-square test,
regression analysis, factor analysis.
14. MR Report writing and presentation
MR proposal, MR report, presentation techniques

175
 Annexure-4-F, Page # 180 of 214

15. Demand forecasting

Various methods of forecasting demand
16. Applications of MR
New product research, consumer behavior, brand
management, advertising research, international
marketing research
FINAL TERM EXAM

Recommended Books

1. Marketing Research by Naresh K. Malhotra

2. Marketing Research by David Aaker
3. Business Research Methods by William G. Zikmund
4. Research Methods for Business by Uma Sekaran
5. SPSS for Windows
6. Discovering Statistics using SPSS by Andy Field
7. Business Research Methods by Bryman and Bell
Note: In addition to the above, any other text or book referred by Instructor can also be
included.

176
 Annexure-4-F, Page # 181 of 214

Brand Management
Course Code: BUSA4133
Course Title: Brand Management
Credit Hours: 03 (3+0)
Prerequisite(s): Marketing Management
Course Description:
Brand Management has almost been built as a separate discipline within
marketing. Buying, building and divesting brands ask for serious investments and a strategic
approach. To formulate this strategy, we need a serious understanding of the role brands play
in peoples’ life and the economics in Branding. The course looks at all dimensions of brand
management
Learning Objectives:
This course is designed to develop the following capabilities in the students:

CO1 to make them familiar with concept of brand marketing and its
application in organizations.
CO2 developing clear-cut understanding of this subject as a whole and
make the students capable enough to have hands on practical
approach and understand the requirements of new product
development and brand building as they work in practical field.
CO3 apply theoretical knowledge through various practical
presentations market researchers.
1. Detailed Course Outline:
Week Topic
Week 1 Course Overview: Chapter 1
Brands and brand management.
Customer –based brand equity

Week 2 Customer –based brand equity

Brand positioning and values
Week 3
Choosing brand elements to build brand equity.
Week 4
Designing marketing program to build brand equity.
Week 5- Designing marketing program to build brand equity.
7 Integrating marketing communication to build brand
equity.
Integrating marketing communication to build brand
equity.
Week 8 Mid Term
Week 9 Leveraging secondary brand knowledge to build brand
equity.
Leveraging secondary brand knowledge to build brand
equity.

177
 Annexure-4-F, Page # 182 of 214

Week Developing a brand equity measurement and management

10 system
Developing a brand equity measurement and management
system
Week Measuring sources of brand equity
11
Measuring sources of brand equity: Capturing customer
mind set
Week Measuring outcomes of brand equity: capturing market
12 performance: Capturing customer mind set
Measuring outcomes of brand equity: capturing market
performance
Week Designing and implementing branding strategies
13
Designing and implementing branding strategies
Week Introducing and naming new products and brand
14 extensions.
Introducing and naming new products and brand
extensions.
Week Managing Brand over Time
15
Final term presentation/ project
Week Final term presentation/ project
16
Final Term Review Session

Recommended Books:
1. Strategic Brand Management by Kevin Lane Keller
2. Strategic Brand Management by Jean Noel Kapferer
3. Branding – A Practical Guide to Planning Your Strategy by Geoffrey Randall
4. Building Strong Brands by David Aaker

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

178
 Annexure-4-F, Page # 183 of 214

Digital Marketing
Course BUSA4158
Code
Course Digital Marketing
Title
Credit 3(3+0)
hours
Pre Intro to IT, Marketing
requisite

Course An exploration of the strategies and tools used in digital marketing.

Description Students will learn to develop, implement, and analyze online
marketing campaigns. Topics include SEO, social media marketing,
email marketing, digital advertising, and analytics.

Course Objectives
1.
Grasp digital marketing fundamentals, strategies, and tools.
2.
Develop hands-on skills in SEO, content, social media, and advertising.
3.
Analyze campaigns using KPIs and analytics tools.
4.
Plan and execute a digital marketing campaign.
5.
Consider ethics in privacy, data, and brand integrity.
DETAILED COURSE OUTLINE
Week Content
1 Introduction to Digital Marketing
• Digital Marketing Landscape
• Importance & Benefits
2
Website Essentials
• Building & Designing Websites
• User Experience (UX)
3
Search Engine Optimization (SEO)
• On-Page & Off-Page SEO
• Keyword Research
4
Content Marketing
• Content Strategy & Creation
• Blogging & Video Marketing
5
Social Media Marketing
• Platforms & Strategies
• Engagement & Growth

179
 Annexure-4-F, Page # 184 of 214

6
Email marketing
• Email Campaigns
▪ List Building & Segmentation
7 Online Advertising
• Google Ads
• Social Media Advertising
8 Analytics and Measurement
• Google Analytics
• Tracking & Reporting

9 Mid Term

10 Mobile Marketing
• Strategies & Best Practices
• Mobile SEO

11 • E-Commerce Marketing
Strategies & Platforms
• Conversion Optimization

12
Digital Marketing Ethics
• Privacy & Compliance
• Brand Integrity
13
Emerging Trends
Influencer Marketing
AI & Automation in Marketing
14
Project Planning
Developing a digital marketing plan

15
Execute and monitor campaigns

180
 Annexure-4-F, Page # 185 of 214

16 presentation of a small-scale data analysis project.

The instructor may evaluate students on their actual
performance in a freelancing project.

Recommended Books

1. *"Digital Marketing: Strategy, Implementation and Practice"* by Dave Chaffey and Fiona
Ellis-Chadwick

2. *"Digital Marketing For Dummies"* by Ryan Deiss and Russ Henneberry

- Ideal for those new to digital marketing, offering step-by-step instructions and insights.

181
 Annexure-4-F, Page # 186 of 214

Human Resource Specialization Courses

Sr. No Human Resource Specialization Courses Course Codes Credit Hours
1 Training Intervention in Job Skill BUSA4134 3 (3+0)
2 International Human Resource Management BUSA4135 3 (3+0)
3 Performance and Compensation Management BUSA4136 3 (3+0)
4 Industrial Relations and Labor Laws in Pakistan BUSA4137 3 (3+0)
5 Recruitment and Selection BUSA4138 3 (3+0)

182
 Annexure-4-F, Page # 187 of 214

Training Interventions in Job

Skills
Program Bachelors of Business Administration
Course code BUSA4134
Course title Training Interventions in Job Skills
Credit hours 3(3+0)
Prerequisite Human Resource Management
Lectures/week 14 weeks + 2 weeks (exams)

The basic purpose of this course is to make

the students aware of the thriving need for
Learning and Developing new skills in the
Course organizations. Students should understand the
Description: fact that organizations in order to gain a
competitive advantage make deliberate
efforts and invest in their employee’s skills
by giving them certain training and enhancing
their pool of knowledge. The course is
designed holistically in that it covers all
aspects of planning and implementing the
training programs along with the
developmental needs of employees for the
future of the organization.

Course
Objectives:
CO1 To understand the issues in managing the training
and development functions in an organization
CO2 To assist students in relating the strategic objectives
And performance/Ability and to design effective
training programs.
CO3 To make the students the basic know-how of the
issues in training evaluation.

CO4 To acquire the requisite skills if needed to conduct

effective pieces of training in future
CO5 To teach students about practical/new approaches to
Learning and Development and how they are
different from traditional learning.
CO6 To enable students to gain the basic insights into
employee development and career management
enabling them to manage the organizations they
work in.
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Understand the basic concepts related to training
and development
CLO2 Understanding the performance, ability, and

183
 Annexure-4-F, Page # 188 of 214

effective training design

CLO3 Identify the emerging challenges of Training in the
real world.
CLO4 Develop the skill set to conduct effective training
programs.
CLO5 Identify the potential career management
opportunities

Detailed Course Content

Week Content
1. Introduction to Employee Training and
Development
The Context and Environment of Training, The
Role of the Trainer, Marketing the Training
Function, The Forces Influencing Working and
Learning,
2. Strategic Training
Introduction, Evolution, The Strategic Training
and Development Process, Organizational
Characteristics That Influence Training, Training
Needs in Different Strategies.
3. Needs Assessment
Why and What is needs Assessment, Methods used
in needs assessment, The needs assessment
process, Scope of needs assessment.
4. Learning Theories
Reinforcement Theory, Social Learning Theory,
Goal Theories, Need Theories, Expectancy
Theory, Adult Learning Theory, Information
Processing Theory, Instructional Emphasis for
learning.
5. Transfer of Training Theories
Theory of Identical Elements, Stimulus
Generalization Approach, Cognitive Theory of
Transfer, The Learning Process
6. Effective training design and evaluation
Considerations in Designing Effective Programs,
Reasons for Evaluating Training, Formative Vs
Summative Evaluation, Training Evaluation
Process
7. Training Evaluation
Outcomes Used in the Evaluation of Training
Programs, Determining Whether Outcomes Are
Appropriate, Evaluation Practices, Evaluation
design, Overcoming Evaluation Obstacles,
Determining return of investment.
8. MID TERM EXAM
9. Traditional Training Methods
Presentation Methods, hands-on Methods, Group

184
 Annexure-4-F, Page # 189 of 214

Building methods. Pros and cons associated with

choosing a particular training method.
10. Technology-Based Training Methods
Technology’s Influence on Training and Learning,
Computer-Based Training, Online Learning, Web-
Based Training,
11. Technology-Based Training Methods
E-Learning, Developing Effective Online
Learning, Social Networks, Blended Learning,
Simulations and Games, Mobile Technology and
Learning, Adaptive Training, Distance Learning,
Technologies For Training Support, Choosing
New Technology Training Methods.
12. Employee Development
The Relationship Among Development, Training,
and Careers, Development Planning Systems
13. Career Management
What is career and career Management,
Importance, Traditional Vs Protean Career?

14. Career Management Systems.

15. Companies Strategies for Employee Development.
16. FINAL TERM EXAM

Recommended Books:
1. Noe. Raymond A. Employees Training & Development McGraw Hill.
2. Effective Training, By P Nick Blanchard, James W Thacker.
3. Craig, Robert I. Training and Development 3rd Edition McGraw Hill.
4. Woods, John. JA. And Cortada James W. The 1998 ASTD’ Training & Performance
‘Year Book McGraw Hill) 1998.

185
 Annexure-4-F, Page # 190 of 214

International Human Resource

Management
Course Code: BUSA4135
Course Title: International Human Resource Management
Credit Hours: 3(3+0)
Prerequisite(s): Human Resource Management

Course Description:
This course will help in understanding the context of human resource management in
international business. It will provide the knowledge of strategic dimensions of international
human resource management and the role of HRM in meeting global changes.

Course Objectives:
This course will help in understanding the context of human resource management in
international business. It will provide the knowledge of strategic dimensions of international
human resource management and the role of HRM in meeting global changes.
Course Learning Outcomes:
Upon the completion of this course students will be able to:
• Explain how cross-national differences of culture and institutions affect human
resource management of multinational firms

• Analyze business cases of international human resource management

• Evaluate diverse perspectives on international human resource management

practice

Course Outline:
Introduction & overview of HRM: The internationalization of human resource
management, The international HRM Function/Environment, International and Diversity
Issues ,The Legal and Regulatory Environment

Meeting Human Resource Requirements: Jobs, Analysis/Design, Planning, International

Recruitment and Selection.

Performance Management: The concept of performance management, PM in the MNE,

PM of international assignees.

Training and Development in HRM: Training in the MNE, Issues related to global training
and development, Cross-cultural preparation for international assignees, Knowledge
management in the MNE.

Compensation: Global remuneration in the MNE, Compensation and benefits for

international assignees, Global C&B management in the MNE.

Repatriation: Repatriation process, Readjustment Challenge, Individual reaction to

repatriation, Designing a repatriate program, Repatriation activities and practices, Predictors

186
 Annexure-4-F, Page # 191 of 214

of repatriation maladjustment.

Labor Relation and HRM: Employee Rights and Discipline, International Labor Relation
and Collective Bargaining, The international framework of ethics.

Recommended Books
1. Dowling et al. (1999). International Human Resource Management: managing people
in a multinational context South-west college publishing, London.
2. Mendenhall, Mark & Oddou, Gary (2000). Reading s and Cases in International
Human Resource Management, South- Western college Publishing. London.
3. Applications in Human Resource Management StellaNkomo, Myron, Fottler, R. Bruce
McAfee.
4. International HRM Book by Aswathappa K.

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

187
 Annexure-4-F, Page # 192 of 214

Performance and Compensation

Management
Course Code: BUSA4136
Course Title: Performance and Compensation Management
Credit Hours: 3(3+0)
Prerequisite(s): Human Resource Management

Course Description:
Course Objectives:
The objective of this course is to understand the intricate details about the concept of
performance and performance evaluation systems. Students are required to develop
understanding about design, administration and control of compensation management
systems to support business and corporate strategies.

Course Learning Outcomes:

At the end of the course the students will be able to:
• gain knowledge of the context of compensation practise and fundamental compensation
ideas
• To provide examples of various ways to improve the pay-for-performance connection.
• To gain knowledge of the topics related to payments and benefits for temporary workers.
• To comprehend the employee perks that are legally mandated.
• To become more informed about some of the consequences for strategic remuneration and
potential employer strategies for managing legally required benefits.

Course Outline:
I. Performance Management

Introduction: What is performance, Definitions of performance appraisals, Uses of

performance appraisal, making performance appraisal to work, Management’s response to
appraisal systems, Top management’s response to appraisal systems.

Performance appraisal systems: Rating scales, Ranking method, Paired comparison method, Critical
incident method, Work standards, Essays Method, Forced distribution, Management by objective
(MBO),360 degree feedback.

Design of appraisal system: Designing of an effective appraisal system, Problems in

appraisal system, Critical appreciation of the appraisal systems currently adopted by
important organizations.

Managing team performance: Definition and Importance of Teams, Types of Teams and
Implications for Performance Management, Rewarding Team Performance

II. Compensation Management Introduction: Level of compensation benefits

Components of a compensation system: Financial components, Non-Financial
components,
Compensation equity.

188
 Annexure-4-F, Page # 193 of 214

Benefits and other compensation issues: Legal, Voluntary, Employee Services, Premium
Pay.

Job evaluation: Introduction, Definition, Importance of implementing job evaluation, Job

evaluation methods (Ranking method, Classification method, Factor comparison method,
Point system), Practical application of job evaluation systems.
Pay Structure and Pay Scale: Introduction, Guidelines for the compensation manager,
Designing of a basic pay structure, Comparative study of the existing pay structure

Alignment of Compensation Systems with Strategic Planning. Functional Challenges and

Issues for Compensation System.

Recommended Books:
1. Human Resource Management by Gary Dessler.
2. Performance Management by Herman Aguinis
3. Performance Management by Robert Bacal
4. Compensation Management By Richard Hinderson.
5. Human Resource Management by Ian Beard well Len Holden
6. Compensation Theory and Practice by Mare J. Wallance, Jr. Charles H. Fay
7. PERSONNEL: The Management of People at Work By Dale S Beach.
8. McCoy, T. J. (2012). Compensation and Motivation: Maximizing Employee
Performance With Behavior-Based Incentive Plans. Independent Publishing Platform.
9. Kelly, D. (2014). The Book on Incentive Compensation Management. Compensation
Architect.
Note: In addition to the above, any other text or book referred by Instructor can also be
included.

189
 Annexure-4-F, Page # 194 of 214

Industrial Relations and Labor

Laws in Pakistan
Course code BUSA4137
Course title Industrial Relations and Labor Laws in Pakistan
Credit hours 3(3+0)
Prerequisite Human Resource Management

Course Description:
This course is designed in such a way that it helps students to understand the importance
of industrial relations in crafting the organizational culture and develop knowledge about
the conflict between various pressure groups in an organization and how to address these
problems. The course will shed light on Effective bargaining and negotiation skills. The
students will get the idea of employee citizenship behavior within the context of the
organization. The course will also frame their knowledge about the labor laws exercised in
Pakistan.

Course Objectives:
CO1 To study the employment laws, examine and
evaluate its compliance in Pakistan.
CO2 To assist students in identifying the gaps in
compliance with the labor laws and help prepare
them for labor inspection.
CO3 To understand different approaches to Industrial
Relations and Labor laws that are applicable in
Pakistan
CO4 To acquire the requisite skills for integrating the IR
and LL framework in the organizational scenario
from an employer and employee perspective.
CO5 To develop an understanding of collective
bargaining negotiations between employers and
trade unions
Course Learning Outcomes:
After the completion of the course the students will be able to:
CLO1 Learn about the importance of prevailing
employment and Labor laws in Pakistan
CLO2 Understand the significance of IR and LL in the
new organizations
CLO3 Identify the emerging challenges the organizations
are facing in the implementation of Labor Laws
CLO4 Develop skill set to integrate the IR and LL
framework in the organizational scenario from an
employer and employee perspective.
CLO5 Handle the collective bargaining negotiations within
the organization.

Detailed Course Content:

Week Content
1. Economy and labor force in Pakistan

190
 Annexure-4-F, Page # 195 of 214

Introduction, The Pakistan economy, Labor force in Pakistan,

Key issues and challenges, Crisis management in IR
2. Approaches to Industrial Relations:
Meaning and scope of industrial relations, The system’s frame
Work, Theoretical perspectives, Rule-Making and industrial
relations, Basic concepts and values.
3. Trade Unions:
Introduction, Theories of the trade union movement, Trade unions
in Pakistan, Trade unions and economic development, Legal
framework, Trade union recognition, Union recognition
Agreement.
4. Trade Union Structures:
Models of national trade union movements, International trade
union federations, Managerial trade unions, Women in trade unions,
Trade union unity, and trade union
Mergers.
5. Collective Bargaining:
The concept and nature of collective bargaining, The legal
framework of collective bargaining, Levels of bargaining and
agreements, Collective bargaining and
Stakeholders, Negotiation techniques and skills, Drafting of an
agreement.
6. Collective Bargaining:
Negotiation techniques and skills, Drafting of an agreement,
Bargaining Power and Industrial Relations,
Case study activity to make students more clear about the collective
bargaining approach. (ILO case studies suggested)
Suggested reading: (Kirkbride, P.S. and Durcan, J. (1987),
"Bargaining Power and Industrial Relations", Personnel Review,
Vol. 16 No. 2, pp. 3-11. https://doi.org/10.1108/eb055557)
7. The Contract of Employment:
Introduction, The industrial employment act, the contract labor act,
Companies ordinance 1984, laws relating to companies.
8. MID TERM EXAM
9. Public Policy and Wages & Reward Systems:
Wage theories, Wage system in Pakistan, The wages act.
10. Public Policy and Wages & Reward Systems:
Minimum wage act, Bonuses, Profit sharing and stock options, pay
structures, Contemporary issues in wage system.
11. Working conditions, Safety, Health and Environment:
Introduction, Working conditions, occupational health and safety,
Organizational commitment.
12. Dispute resolution and Industrial Harmony:
Industrial conflict, Legal frame work, Procedures, powers and
duties of authorities, Strikes and Lockouts, Unfair labor practices,
Labor management relations.
13. Labor Administration:
Introduction, Labor administration machinery, improving labor
inspection,strengthening labor court administration.
14. Management of Industrial Relations:

191
 Annexure-4-F, Page # 196 of 214

Introduction, Managing good industrial relations, Islamic

perspective of industrial relations, Future of industrial relations.
15. Labour laws:
Industrial Disputes Act, 1947
Industrial Employment (Standing Orders) Act, 1946
Trade Unions Act, 1926
Payment of Wages Act, 1936
Minimum Wages Act, 1948
Payment of Bonus Act, 1965
Workmen’s Compensation Act, 1923
Employees’ State Insurance Act, 1948
Employees’ Provident Funds and Miscellaneous Provisions Act,
1952
Maternity Benefit Act, 1961
Payment of Gratuity Act, 1972
14. FINAL TERM EXAM

Recommended Books:
1. C. S. Venkata. Industrial Relations. Oxford University Press.
2. Ali, Hamid, (1998) The Enactment of Industrial Relation, Karachi: Labor Law Publisher
3. Kannan, S. (1996) Industrial and Labor Law Procedure, New Delhi: U K Publishers.
4. Bhargava, V.B. (1996) Industrial & Labor Law, Lucknow: Vinod Law Publications.
5. Mohammed, F. (2012) Protecting Pakistani laborers post-eighteenth amendment:
recognizing rights after the devolution of Power

Recruitment and Selection

Course Code: BUSA4138

192
 Annexure-4-F, Page # 197 of 214

Course Title: Recruitment and Selection

Credit Hours: 03 (3+0)
Prerequisite(s): Human Resource Management

Course Objectives:
Upon completion of this course, students will be able to:
1. Understand the basic processes and principles related to organizational staffing.
2. Apply the analytical tools for HR planning, job analysis, job evaluation, recruitment,
and selection process
3. Appreciate the contribution of recruitment and selection practices to organizational
effectiveness.
4. Critically evaluate the recruitment and selection practices being used by
organizations.
5. Contribute to the improvement of an organization’s recruitment and selection practices.

Course Outline:
Week Content
1 Assessing HR Needs: Strategic nature of HR
2 HR Planning: Succession planning, quantitative techniques to
forecast HR supply and demand
3 Job Analysis: Job description, job specification
4 Job Design: Difference between job analysis and job design
5 Job Evaluation: Points method of doing job evaluation
6 The Recruitment Process: Factors affecting recruitment effort
7 Recruitment Sources: Internal sources, external sources
8 The Selection Process: Comprehensive selection process
9 Evaluating Job Applications: Initial screening, assigning
weights
10 Testing: Types of employment tests
11 Interviews: Structured interviews, unstructured interviews,
online interviews, telephonic interviews
12 Validity and Reliability of Tests and Interviews: Validity and
its types, reliability and its types
13 Final Selection: Basis of final selection
14 Orientation: The orientation process
15 Project on recruitment and selection: The project will
include organizational requirements, detailed analysis of job/s,
complete selection process, and orientation, for comprehensive
understanding and practical application of this course

Recommended Study (Latest editions):

1. Recruiting, Interviewing, selecting and orienting new employees by Diane Arthur
2. Recruitment and Selection by Gareth Roberts
3. Human Resource Management by DeCenzo and Robins
4. Human Resource Management by Garry Desseler

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

193
 Annexure-4-F, Page # 198 of 214

Supply Chain Management Courses

Sr. No Supply Chain Management Courses Course Codes Credit Hours
1 Quality Management in Supply Chain BUSA7131 3 (3+0)
2 Managing Supply Chains BUSA7182 3 (3+0)
3 Logistics Management BUSA5155 3 (3+0)
4 Distribution Networks & Design BUSA4152 3 (3+0)
5 Inventory Management BUSA4153 3 (3+0)
6 Supply Management BUSA4154 3 (3+0)

194
 Annexure-4-F, Page # 199 of 214

Quality Management in Supply

Chain
Course Code:
BUSA7131
Course Title: Quality Management in Supply Chains
Credit 3(3+0)
Hours:
Course Quality Management has been one of the major research areas in the
Description: operations management literature. Over the years it has evolved to
incorporate new practices (e.g. supply chain management (SCM))
and methodologies (e.g. Six Sigma). Quality gurus argued that
quality improvement can increase the profitability by improving the
marketability of the products through improved performance and
lower costs resulting from reduction in defects and field failures.
Empirical evidence indeed suggests that QM is positively related to
improvement in; product quality, customer satisfaction, market
share, and competitive advantage. Recent years have seen increased
amount of interest in the study of QM from SC perspective. This
area has been formally termed as “supply chain quality
management.” It is also important to integrate SCM and TQM
because both are interrelated, i.e. better quality cannot be achieved
without SC integration and efforts to improve quality on continual
basis usually result in higher level of integration between all the SC
partners. The objective of this course is to develop an understanding
of QM practices with reference to SCs and how quality tools and
management practices can be effective in SCs
Course Outline:
• Quality & Supply Chain Management: Historical Perspective
• Quality Management Practices
• Quality assurance in supply chains
• Quality Management Tools and Techniques
• Application of Quality Tools in Supply Chains
• SCQM Strategies: Lean Management
• Lean Tools: Value Stream Mapping
• SCQM Strategies: Agility
• SCQM (Hybrid) Strategies: Leagile Supply Chains
• SC integration
• Supplier Quality Management
• Managing SC Processes: The role of quality standards
• Role of IT in SCQM
• Sustainable Supply Chains
Suggested Texts (Latest Editions):
1. Management by John Oakland 6th ed..
2. Quality Management: A Customer Driven Approach by Raouf, A., Yusuf, I
3. The Management and Control of Quality. 6th ed. By Evans, James R., and William M. Lindsay
Useful links:
Pakistan Institute of Quality http://www.piqc.com.pk/
National Productivity Organization http://www.npo.gov.pk/default.asp
Malcolm Baldrige National Quality Award http://www.quality.nist.gov/ European Society For

195
 Annexure-4-F, Page # 200 of 214

Quality http://www.efqm.org/en/
Note: In addition to the above, any other book referred by the instructor can be
included.

196
 Annexure-4-F, Page # 201 of 214

Managing Supply Chains

Course Code: BUSA7128
Course Title: Managing Supply Chains
Credit Hours: 3(3+0)

Course Description:
To develop an understanding of key drivers of supply chain performance and their inter-
relationships with strategy and other functions of the company such as marketing, HR
manufacturing and finance. To impart analytical and problem-solving skills necessary to develop
solutions for a variety of supply chain management and design problems and develop an
understanding for use of information technology in supply chain management

Course Outline:
• Introduction to Supply Chain Management
• SC: Achieving Strategic Fit and Scope
• SC Drivers and Metrics
• Network Design in the Supply Chain
• Managing Risk in the Supply Chain
• Demand Forecasting/Management
• Inventory Management
• Aggregate Planning
• Procurement and Outsourcing
• Designing the SC for conflicting goals
• Customer Value including SCOR
• IT in a supply chain
• Special Topics in Supply Chain Management

Suggested Texts (Latest Editions):

1. Supply Chain Management. By: Sunil Chopra, Peter Meindl, and D.V. Kalra
2. Designing and Managing the Supply Chain, By: David Simchi Levi, Philip Kaminsky, Edith
Simchi Levi, and Ravi Shankar.
3. Logistics and Supply Chain Management by: Martin Christopher
Note: In addition to the above, any other book referred by the instructor can be included.
Instructor can also modify course outlines according to the students and current need.

197
 Annexure-4-F, Page # 202 of 214

Logistics Management
Course Code: BUSA5155
Course Title: Logistics Management
Credit Hours: 3(3+0)
Course Description:
The logistics management course provides a comprehensive grounding in all aspects of freight
transport, and how they fit in to the broader logistics function. It gives an understanding of key
transport systems and processes while introducing logistics management tools.
Course Outline:
• Logistics an introduction
• Logistic design for distribution channels
• Customer service
• Supply chain management
• Warehousing design and operations
• Palletized and non-palletized movement
• Order picking and packing
• Material handling system
• Material storage system
• Inventory management
• Transportation
• Logistic outsourcing

Suggested Texts (Latest Editions):

1. Logistic Management by V. V. Sople
2. The Hand Book of Logistics and Distribution Management ; Understanding the Supply Chain
5th Edition by Alan Rushton, Phil Croucher and Peter Baker
3. Business Logistics and Supply Chain Management by Ronald H. Ballou
Note: In addition to the above, any other book referred by the instructor can be included.
Instructor can also modify course outlines according to the students and current need

198
 Annexure-4-F, Page # 203 of 214

Distribution Networks & Design

Course Code: BUSA4152
Course Title: Distribution Networks & Design
Credit Hours: 3(3+0)

Course Description: In today’s competitive environment, a company’s performance does

not depend just upon its own capabilities. Companies must also rely on and develop
effective distribution network designs in its supply chain. Distribution network design is an
approach to managing the entire supply chain by carrying out the routine but vital
responsibilities of Distribution Network Design and handling major challenges facing to
Supply Chain Management. This course takes an analytical perspective to the task of
organizing distribution networks for optimum performance. In this course, students would
identify and analyze important factors in formal models, to uncover important trade-offs and
performance drivers in distribution networks. The dynamics of the business context – in
terms of globalization and the rapid growth of information and communication technology –
make this course a challenging one.

Course Outline:
• Importance of Logistics and Distribution
• Globalization and Integration
• Integrated Systems
• Physical distribution channel types & Structures
• Channel selection
• Logistics & distribution
• Multichannel fulfillment
• Floor Area Usage
• Typical warehouse functions in a cross dock warehouse
• Palletized storage and movement
• Non-Palletized storage and movement
• Order Picking
• Order Packing
• Receiving and dispatch
• Warehouse Design
• Warehouse management and information
• Comparison of different distribution models (FMCG, Pharma, Cement)

Suggested Texts (Latest Editions):

1. The Handbook of Logistics and distribution management”, 5th Edition,
By Alan Rushton,
2. “Supply Chain Management” 6th Edition By Chopra, Sunil, and Peter Meindl.

Note: In addition to the above, any other book referred by the instructor can be included.
Instructor can also modify course outlines according to the students and current need.

199
 Annexure-4-F, Page # 204 of 214

Inventory Management
Course Code: BUSA4153
Course Title: Inventory Management
Credit Hours: 3(3+0)

Course Description:
On completion of the course the students will be able to carrying out the routine but
vital responsibilities of Inventory Management and handling major challenges facing to
Supply Chain Management.

Course Outline:
• Introduction to Stocks and Inventories
• Stocks within an Organization
• Economic Order Quantity
• Models for Known Demand
• Models for Uncertain Demand
• Sources of Information
• Forecasting Demand
• Planning and Stocks
• Material Requirements Planning
• Just-in-Time
• Lead time and EOQ

Textbooks (or Course Materials) with Edition

Text Book: Inventory Control and Management.
Authors : Donald Waters, Latest Edition

200
 Annexure-4-F, Page # 205 of 214

Supply Management
Course Code: BUSA4154
Course Title: Supply Management
Credit Hours: 3(3+0)
Course Description:
An increasing portion of the total spending of manufacturing- and service-based organizations
resides outside their boundaries, and hence their direct control. Their cost efficiency, ability to
innovate, and value propositions to customers depend upon the way purchasing processes are
organized, and on relationships with suppliers. As consequence, a key foundation of success is the
way an organization manages its relationship with external suppliers of goods and services. The
aim of this course is to provide students with an appreciation and understanding of key principles
and theories of purchasing and supply management, and the role of this in the particular
organization.

Course Outline:
• Introduction to Purchasing and Supply Management:
• Supply strategy
• Difference between business buying and consumer buying
• Supply management process and technology
• Make or Buy, Insourcing, and Outsourcing
• Need Identification and Specification
• Purchasing Innovation and Role of Quality in Supply Management
• The Role of Pricing in Supply Management
• Cost Management
• Supplier Selection
• Supplier Evaluation and Supplier Relationships
• Buying Business Services
• Contract Management for Complex Projects
• Legal and Ethical Considerations in Supply Management
• Global Supply Management

Text Books:
• Purchasing and Supply Management by Johnson 16th Edition 2019 McGraw-Hill
Publications
• Purchasing and Supply Chain Management by Arjan J. Van Weele 7th Edition 2018
Cengage Publications
Reference Book:
• Purchasing & Supply Chain Management by Kenneth Lysons and Brian Farrington 8th
Edition 2012 Pearson Publications
• Procurement Principles and Management by Baily, Peter; Farmer, David; Crocker, Barry;
Jessop, David; Jones, 11the edition 2015, Pearson Publications
• Purchasing and Supply Chain Management’ by Monczka, Handfield, 6th Edition 2016
Guinipero, Patterson
Web Resources:
• CIPS (chartered institute of procurement & supply) www.cips.org
• Journal of Purchasing & Supply Management
• Journal of Supply Chain Management
• Harvard Business Review
• Punjab Public Procurement Regulatory Authority (PPRA) Rules and Regulations

201
Annexure-4-F, Page # 206 of 214

202
 Annexure-4-F, Page # 207 of 214

Islamic Banking and Finance

Sr. No Islamic Banking and Finance Course Codes Credit Hours
1 Islamic Finance BUSA4121 3 (3+0)
2 Islamic Insurance and Investments BUSA4155 3 (3+0)
3 Islamic Banking & Finance BUSA4156 3 (3+0)
4 Islamic Capital Market BUSA4157 3 (3+0)

203
 Annexure-4-F, Page # 208 of 214

Islamic Finance
Course Code: BUSA4121
Course Title: Islamic Finance
Credit Hours: 3(3+0)
Prerequisite(s): Basic concepts of Micro and Macro Economics, understanding of financial
system and functions of financial markets

Course Description:
Course Objectives:
Course Learning Outcomes:
After the completion of this course the students will:

• Understand the importance of Islamic laws and practices about financial markets and
to provide a way to change the current economic system into the Islamic system.
• Learn competencies about the latest approaches used in finance and banking system
according to Islamic prospective.
• Have skills to solve investment and financial problems according to Islamic rules and
regulations.

Course Outline:
An Overview of Islamic Financial System: Evolution of Islamic Banking, Historical
development in the field of Islamic Finance in Pakistan; Distinguishing features of Islamic
Finance

Salient Features of Islamic Financial System: An overview of conventional financial

system, Philosophical basis of Islamic Financial system, Main prohibitions in Islamic
Financial System (Riba, Gharar, Qimar/Maisir), Business ethics in Islamic financial system,
A thorough comparison of Capitalism and Islamic Economic System

Fundamentals of Islamic Finance: A brief understanding of Contractual bases in Islam,

Distinction between Loan and Debt

Major Islamic Modes: Participatory modes of financing (Musharikah, Mudarabah,

Diminishing musharakah), Bai Financing (Musawama and Murabaha), Forward Sale
Financing (Salam and Istasna), Ijarah and Takaful

Islamic Capital Markets and Instruments: Securitization, Sukuk and its types, Shariah
compliance, Potential of sukuks in the development of Islamic fund management

Performance of Islamic Financial Institutions: A review of facts and figures about

contemporary developments and performance of Islamic Financial Institutions both globally
and locally.

Recommended Books:
1. Understanding Islamic Finance by Muhammad Ayyub Published by John Wiley &
Sons Ltd.
2. An Introduction to Islamic Finance by Mufti Taqi Usmani published by Meezan
Bank Ltd.

204
 Annexure-4-F, Page # 209 of 214

3. Islamic Finance: Principles and Practice by Hans Visser published by MPG Books
Group, UK.

Note: In addition to the above, any other text or book referred by Instructor can also be
included.

205
 Annexure-4-F, Page # 210 of 214

Islamic Insurance and Investments

Course Code: BUSA4155
Course Title: Islamic Insurance and Investments
Credit Hours: 3(3+0)
Prerequisite: Intro to Business, Money & Banking

Course Objectives:
After the completion of this course the students will
• Be able to explain the rapid growth of the Islamic finance with the trend expecting to
continue.
• Be able to assess the Islamic finance’ potential to contribute to higher and more
inclusive economic growth by increasing access of banking services to underserved
populations.
• Be able to explain how features of Islamic finance can promote financial stability.
• Know and understand the Islamic perspectives on mutual funds and real estate
investment trusts.
• Be able to critically assess the challenges for developing a Sukuk market.
Course Outline:
The Islamic Takaful System Part 1:
• Islamic Appraisal of Conventional Insurance
• The Need for Sharī‘ah-Compliant Insurance
• The Concept of Takaful Ta’awuni
• The Shari’ah Basis for Takaful
• Takaful vs Conventional Insurance
The Islamic Takaful System-Part 2
• The Tabarru-based Takaful Model
• The Mudarabah-based Takaful Model
• The Wakalah-based Takaful Model
• Profit vs. Surplus for Takaful Products
• Deviations in Mudarabah and Wakala Takaful
• Sharing Expenses in Takaful Products
• Other Issues in Takaful Products
• Applications of Takaful in Family Insurance
• Applications of Takaful in General Insurance
Mutual Funds and Islamic Perspectives
• Mutual Funds and Their Advantages
• Various Structures in Mutual Funds
• Debt Funds • Equity Funds
• Hedge Funds
• Real Estate Investment Trusts (REITs)
• REIT Structures
• Islamic Perspectives on Mutual Funds and REITs
Islamic Investment Fund
• Islamic Debt Funds
• Murabaha-Based Commodity Debt Fund
• Ijarah-Based Debt Fund
• Islamic Equity Fund
• Conditions Governing Islamic Equity Funds
• Islamic Hedge Fund
• Islamic REITs

206
 Annexure-4-F, Page # 211 of 214

• Sukuks
• Recognised Sukuks
• Ijarah Sukuk
• Salam Sukuk
• BBA Sukuk
• Muqaradah Sukuk
• Musharakah Sukuk
• The Advantages of a Sukuk Market
• The International Sukuk Market
• Challenges for Developing a Sukuk Market

Recommended Books: (Latest Edition)

Encyclopedia of Islamic Insurance, Takaful and Re-takaful. By Mohd M. Billah, Ezzedine
GhlamAllah, and Christos Alexakis
Note: In addition to the above, any other text or book referred by Instructor can also be
included.

207
 Annexure-4-F, Page # 212 of 214

Islamic Banking & Finance

Course Code: BUSA4156
Course Title: Islamic Banking and Finance
Credit Hours: 3(3+0)
Prerequisite: Intro to Business, Money & Banking

Specific Objectives of the course:

The specific objective of this course to give an overview of the Islamic financial institutions
and how they differ from conventional financial institutions. The course describes the basis of
Islamic Banking & Economic System and prohibition of Riba. The modes of islamic Finance
transactions i.e. Murabaha, Mudarabah, Ijarah, Musharakah, Diminishing Musharakah,
Salam, Istisna etc. it also enables students to understand legal and regulatory framework in
Islamic Finance system.
Course Outline:
Islamic Economic System: the factors of production, equitable distribution of wealth in islam
Prohibition of Riba: Riba and its types, Prohibition of Riba in Quran & Ahadits
Islamic Banking Framework: Shariah Governance Framework, Islamic Banking practices
vs Conventional Banking Practices.
Islamic Contract of Sale: valid sale in islamic framework, sale contract
Modes of Islamic Financing: Murabaha, Mudarabah, Ijarah, Musharakah, Diminishing
Musharakah, Salam, Istisna etc.
Recommended Books:
• An Introduction to Islamic Finance by Mufti Taqi Usmani published by Meezan Bank Ltd
• Understanding Islamic Finance by Muhammad Ayyub Published by John Wiley & Sons Ltd
• Islamic Finance: Principles and Practice by Hans Visser published by MPG Books Group, UK
Note: In addition to the above, any other book referred by the instructor can be included.
Instructor can also modify course outlines according to the students and current need.

208
 Annexure-4-F, Page # 213 of 214

Islamic Capital Markets

Course Code: BUSA4157
Course Title: Islamic Capital Markets
Credit Hours 3(3+0)
Prerequisite: Intro to Business, Money & Banking

Course Description:
Course Objectives:
In this course students will learn the Islamic Capital Market practices. The course will cover
the recent developments and practical scenarios, such as: recent Sovereign Sukuk issuances,
changes in laws and guidelines, any ongoing IPO of Shariah compliant companies etc. it also
enables students to understand and differentiate the Islamic Capital Markets and instruments
with conventional capital Markets. The Sukuk market, equity market & screening criteria
(KMI-100 and KMI-30), Mutual funds as well as Islamic Treasury Operations will be key
focus of this course.
Course Learning Outcomes:
Detailed Course Outline:
Islamic Capital Markets & Islamic Alternative Assets:
• Introduction to Islamic Finance & Islamic Capital Markets.
• Overview of Global and local markets and key developments.
• Key components of an Islamic Capital Market.
• Sources of finance for new & existing companies.
• Evaluation of Capital Markets from Shariah perspective.
Sukuk structuring, modern business practices
• Sukuk - Concept, Structure & Applications
• Legal Documentation & Challenges for Sukuk
• Corporate and Hybrid Sukuk
• Retail Sukuk emergence
Investment Strategies
• Introduction to Islamic Funds & Mutual Fund.
• Asset Management Company (AMC) - Nature of AMC from Shariah perspective
• Islamic Real Estate Investment Trusts (IREITs)
• Islamic Treasury Operations, Products and Challenges.
Governing Regulations of Equity market & indices
• Working of Equity Market.
• Rules for Shariah Compliant Equity Investments
• Stock Screening Methodologies/criterion:

Recommended Books:
• Islamic Capital Markets: A Comparative Approach by Obiyathulla Ismath Bacha &
Abbas Mirakhor.
• An Introduction to Islamic Finance by Mufti Taqi Usmani published by Meezan Bank Ltd
• Understanding Islamic Finance by Muhammad Ayyub Published by John Wiley & Sons
Ltd.
• Islamic Capital Market Products: Developments & Challenges by Dr Salman Syed Ali

209
 Annexure-4-F, Page # 214 of 214

• Shariah Standards for Islamic Financial Institutions by AAOIFI

Note: In addition to the above, any other book referred by the instructor can be included.
Instructor can also modify course outlines according to the students and current need.

210