First Year: Semester I

First Year: Semester I1

Second Year: Semester I

Second Year: Semester I1

Third Year: Semester I

Third Year: Semester I1

Fourth Year: Semester I

Fourth Year: Semester I1

Option No. I

** Students majoring in this area must take two courses (8 credits) from the above.

Option No. I1

They have to take additional four courses ( 16 credits) from the above.

Option No .I

** Students majoring in this area must take two courses (8 credits) from the above.

They have to take additional four courses (16credits) from the above.

Option No .I

** Students majoring in this area must take two courses (8 credits) from the above.

They have to take additional four courses (16credit) from the above

International Business:

** They have to take additional two courses (8 credits) from the above.

They have to take additional four courses (16 credits) from the above

Management Information System:

Option No .I

** Students majoring in this area must take two courses (8 credits) from the above.

Option No .II

They have to take additional four courses (16 credits) from the above.

Option No .I

** Students majoring in this area must take two courses ( 8 credit) from the above.

Option No .II

They have to take additional four courses (16 credits) from the above.

Concept of Cost; Element of Cost; Element of Cost and Cost Centers; Cost Classification: Methods of Costing; Break-even Analysis; Cost-Volume-Profit Analysis; Budgeting and Budgetary Control and Use of Accounting Information in Decision Making; Profit Planning; Motivation, Responsibility Accounting and cost allocation.

1. Charles T. Horngren, Management Accounting.

2. Garrison, Managerial Accounting.

3. Moore and Jaedicke, Managerial Accounting.

4. G. L.Raybum, Principles of Cost Accounting: Managerial Application.

5. N.KPrasad, Principles and Practices of Cost Accounting.

6. Babatosh Banerjee, Cost Accounting.

7. Matz and Usry, Cost Accounting.

Introduction to Cost Accounting: Objectives and Importance of Cost Accounting; Cost Concepts and Cost Classification; Material Costing: Store-keeping and Inventory Control; Valuation of Inventory; Labor Cost Accounting; Chargeable Expenses: Manufacturing and Non-manufacturing Overheads; Statement of Cost of Production.

1. Charles T. Horngren, Management Accounting.

2. Garrison, Managerial Accounting.

3. Moore and Jaedicke, Managerial Accounting.

4. G. L.Raybum, Principles of Cost Accounting: Managerial Application.

5. N.KPrasad, Principles and Practices of Cost Accounting.

6. Babatosh Banerjee, Cost Accounting.

7. Matz and Usry, Cost Accounting.

 

Theory of Sets: Elements; Operations with Sets, Union, Intersection, Venn Diagrams; Applications of Set Theory. Real Number System: Number System Prime, Rational & Irrational Numbers and Their Properties, Imaginary and Complex Number. Indices and Surds: Indices; Laws of indices; Positive and Fractional Indices; Operation with Power Functions; Surds - Operations on Surds; Rationalization Root of Mixed Surds. Logarithms: Introduction; Laws of Operation; Use of Logarithm Tables; Antilogarithm. Mathematics of Finance: Compound Interest; Annuities; Discounts; Two Steps Problems. Linear Equation and Inequalities: Equations; Identities; Inequalities; General Solution; Interpretive Exercises; Cost-Output Business Models. Solutions of Equations- Quadratic and Simultaneous: Degree of an Equation; Simultaneous Linear Equations; Quadratic Equations and Their Solutions; Solutions of Simultaneous Equations. Progressions: Arithmetic Progression; Sum of Series in A.P.; Geometric Progression; Sum of series in G.P. Trigonometric ratios: Measurement of Angles; Sign of Trigonometric Ratios; Trigonometric Functions; Relations between Trigonometric functions. Analytical Geometry: Co-ordinates; Distance Between Two Points; Locus and its Equations; Straight Line - Equation, Slope and Intercept, Line Through Given Points, Perpendicular and Parallel Form, Intersection of Two Lines, Bisectors of Angles. Standard Functions: Algebraic and Transcendental Equations; Limits of Functions; Continuity and Differentiability; Derivatives; Application of Derivatives and Partial Derivatives. Integration of Different Methods: Indefinite Integral; Rules of Integration; Some Standard Results; Integration by Substitution; Definite Integral; Application of Integral. Vector Algebra: Types; Operations: Addition, Subtraction, Multiplication by Scalar, Product of two Vectors, Properties of Vector Products. Matrix Algebra: Types; Operations – Addition, Subtraction, Multiplication; Inverse of Matrix; Cramer’s Rule; Simultaneous Equations; Application in Business.Optimization of Functions: Unconstrained; Constraint; Necessary and Sufficient Conditions. Model Building: Practical Application of Mathematical Concepts in Business. Mean value theorem. Permutation and Combination.

1. Robert L. Childress, Robin D. Gorsky, & Richard M. Witt, Mathematics for Managerial Decisions.

2. E. K. Bowen, Mathematics with Application in Management and Economics.

3. E.W. Martin Jr., Mathematics for Decision Making Vol. I & II.

4. L.W.T Staffors, Business Mathematics.

Identifying and Analyzing the Major Environmental Factors; How to Monitor Environmental Changes; Assessing and Identifying Environmental Issues and Trends; Managing the Environment; Analysis of Different Strategy Options. Relationship between Business & Govt. and Business & Society.

Books Recommended: Will be given by the concerned teacher

BAN 141 PRINCIPLES OF ACCOUNTING

Conceptual framework for Financial Accounting; Accounting and its Environments; Accounting for Business Transactions; Accounting Functions, Double Entry System of Accounting; Accounting Equations, Accounting Cycle; Cash book, Bank reconciliation statement, Capital and Revenue Transactions, Adjusting entries, Provision and reserve, Bad debts, Provision for bad debts, Provision for discount on debtors and creditors, Rectification of error. Preparation of Financial Statements, Measuring Business Income; Manufacturing Account, Accounting for a Merchandising Concern; Accounting: For Cash Receivables, Inventories, Fixed Assets and Other Assets and Liabilities; Partnership Accounting: Formation and Operation, Appropriation of profits, Change in profit sharing ratio, Admission of a partner.

1. Charles T.Horngren and W.T. Harrison Jr. , Accounting.

2. Needles and Anderson, Principles of Accounting.

3. Needles Bluevird H. , Financial Accounting.

4. Niswonger and Feses, Accounting Principles.

5. Pyle and Larson, Fundamentals of Accounting Principles.

6. W.B. Meigs and R. F. Meigs, Accounting: The Basis for Business Decision

Meaning and Importance of Management; Evolution of Management Thought; Managerial Decision Making; Environmental Impact on Management; Corporate Social Responsibility; Planning; Setting Objectives; Implementing Plans; Organizing; Organization Design; Managing Change; Human Resource Management: Directing; Motivation; Leadership; Managing Work Groups; Controlling: Control Principles, Process, and Problems; Managers and Changing Environment: Board of Directors’ Functions and Responsibilities.

1. Koontz, O’Donnel and Weilrich, Management.

2. Ricky W. Griffin, Management.

3. Earnest Dale, Management Principles and Practices.

4. Gary Bessler, Organization and Management - A Contingency Approach.

5. W.Haynes, Principles and Practice of Management (2nd Edition)

6. Moore, Management Organizational Practices.

                         7. Carl R.Anderson, Management - Skills, Functions and Organization Performance

Business and its History; Forms of Business Organization and Ownership; Introduction to the Functional and Support Areas of Business: Marketing; Production; Finance; Human Resource; Accounting; Issues in environment: Govt., Society; Ethics and Globalization.

1. Straub and Attner, Introduction to Business.

2. Koontz and Fulmer, A practical Introduction to Business.

3. F.T.Haner et al. ,An Introduction to Business.

4. Steven J. Skinner & John M. Ivancevich, Business for the 21^st Century.

Theory and Process of Communication; Barriers of Effective Communication; Communication Skills: Reading, Writing, Listening, and Speaking Skills; Written Communication: Letters, Memos and Reports; Oral Communication: Speech and Telephone; Use of Visual Aids in Communication; Use of Non-Verbal Communication; Effective Business Meeting; Internal Communication.

1. Betty R.Rocks and Kay F.Gow, Business Communication System and Applications.

2. Feinberg, Applied Business Communication.

3. Raymond V.Lesikar, Basic Business Communication.

4. Raymond V.Lesikar, Report Writing for Business.

5. K.L.Nagarajan et al. , Principles of Commerce and General Commercial Knowledge.

Review of Introductory Statistics; Interpolation and Extrapolation: Graphic Method, Newton’s Method, Lagrange’ Method; Probability Distribution: Probability functions, Probability Density Functions, Probability Distributions - Binomial, Poisson and Normal Distributions with Applications Sampling Distributions and their uses; Statistical Inference: Test of Hypothesis, Probability Distribution - the c ², Student’s t and F Distributions; Analysis of Variance; Simple Linear Regression and Correlation; Multiple Linear Regression - Testing the Goodness of Fit; Time Series; Analysis Decision Theory.

1. Croxton and Cowden, Applied General Statistics.

2. Klein L. , A Text Book of Econometrics.

3. Mood and Graybill, Introduction to the Theory of Statistics.

4. Yule and Kendal, An Introduction to the Theory of Statistics.

 

Part 1 Includes: Law of Contract: Agreement, Consideration, Misrepresentation, Void and Voidable Contracts, Sale of Goods: Discharge, Remedies; Law of Agencies; Bailment and Pledge; Law of Carriage of Goods; Negotiable Instruments Act; Insurance Law; Company Law. Partnership Act. Part II Includes: Labor Law/Acts Concerning Payment of Wages, Employment and Non-employment in Factories, Shops and Establishments; Workmen's Compensation; Industrial Disputes, Trade Unions and CBA, Labor Court.

1. Mafizul Islam, Business Law

2. A. A. Khan, Labour and Industrial Law.

Banking: Introduction: Functions; Principles; Credit creation; Banking structure in Bangladesh; Development, Commercial, and Specialized Banks; Legal & regulatory environment of banks; Social responsibility of banks. Banking Operation: Liquidity management; Liquidity policies; Management of money position; Reserves for contingencies. Credit Management Policies: Credit policy; Credit analysis; Distressed loans; Pricing of bank loan; Deposit & other services of banks. Management of Bank: Portfolio; Investment analysis; Competition among banks.

Insurance: Insurance Contracts: Essentials; Insurance & wagering; Insurance contingencies; Reinsurance; Types of reinsurance; Application of reinsurance to various branches of insurance; Double insurance; Brief history of insurance business; Development of insurance business in Bangladesh; Contribution of insurance to national development; Causes of nationalization of insurance business; Privatization of insurance companies; Formation of contracts; Agents; Agencies; Law of contract. Life Insurance: Life insurance contract; Types of policies; Certain aspects of life insurance; Life table & actuarial calculation; Premium; Valuation and surplus calculation; Surrender value; Settlement of claims; Creation and management of life fund; Management problems of life insurance business in Bangladesh; Methods of spreading insurance in rural areas; Policy assignments; Loan against life policy; Policy lapsation.

Fire Insurance Contract: Materials loss insurance; Consequential loss insurance; Settlement of claims; Extent of loss by fire in Bangladesh; Hazards and Management problems of fire insurance.

Marine Insurance: Marine insurance contract; Types of policies; Maritime perils; Marine losses; Settlement of claims; Act of God.

1."Elements of Insurance", A.H. Choudhury.

2."Guide to Insurance", A.T. Bhuiyan.

Nature of Organizational Behavior; Individual Behavior: Personality, Learning, and Perceptions; Values and Attitudes; Organizational Stress: Frustration, Anxiety, and Conflict; Motivation; Group Behavior: Basic Concepts, Roles, Norms and Status; Group Dynamics; Communication; Power, Politics and Influence; Leadership; The Organizational Culture; Change and Resistance to Change; Group Problem Solving and Decision Making.

1. Paul Hersey and K.H.Blanchard, Management of Organizational Behavior.

2. Jay W.Lorch and Paul R.Lawrence, Managing Group and Inter Group Relations.

3. Gene W.Dalton and Paul R.Lawrence, Motivation and Control in Organizations.

4. Keith Davis, Human Behavior at Work.

Introduction to Marketing; The Marketing Philosophy; The Marketing Concept; Marketing Environment; Elements of Marketing Mix; Market Segmentation and Positioning; Product Decisions, New Product Development; Pricing Decisions; Promotion of the Product; Channel Decisions; Physical Distribution Decisions; Consumer Buying Behavior; Marketing Ethics; International Marketing.

1. Philip Kolter, Principles of Marketing.

2. William J. Stanton, Fundamentals of Marketing.

 

BAN 272 PRINCIPLES OF FINANCE

This Course Covers Basic Concepts in Finance and Analytical Tools Used in Business Finance. Topics Include: Basic Principles of Corporate Finance; Analysis of Risk and Return; Cost of Capital; Analysis of Time Value of Money; Elementary Capital Budgeting; Capital Structure; Working Capital; Financial Statement Analysis.

1. J.F.Weston and Eugene F.Brigham, Essentials of Managerial Finance.

2. James C.Van Home, Financial Management and Policy.

3. Eugene F.Brigham, Financial Management: Theory and Practice

4. Edwin H.Neave and John C.Wiginto, Financial Management Theory and Strategies.

Roles, Function and Interrelationship of the Monetary Authorities of Bangladesh and Commercial Banks; Management of Central Banking System; Supervision over Commercial Banks; Enforcement of the Minimum Reserve Requirement; Control of Money Supply; Credit Policy and Public Debt Management; Problems of Commercial Banking with Respect to Lending, Investment, Deposit Taking, Check Clearance, Minimum Reserve Requirement and Branch Banking Issues Relating to Bank Audit, Operation of Money, Discount and Government Securities.

Books Recommended: Will be given by the concerned teacher.

Function and Activities of the Investment Manager; Different Types of Financial Instruments; Portfolio Theory and Analysis; Distribution and Design of Investment in Securities; Daily-Decision Making; Long-term Strategic Goals; Underwriting; Syndication; Financial Packaging; Institutional Sales; Block Positioning; International Operations and Long-range Planning.

Will be given by the concerned teacher.

The Course Covers Concept and Techniques of Portfolio Management; Topics Include: Establishing Portfolio Objectives; Evaluating Portfolio Performance; Examining the Pattern of Changes in Valuation of Portfolio; and Projecting and Forecasting Trends.

Will be given by the concerned teacher.

Concept of Cost; Element of Cost; Element of Cost and Cost Centers; Cost Classification: Methods of Costing; Break-even Analysis; Cost-Volume-Profit Analysis; Budgeting and Budgetary Control and Use of Accounting Information in Decision Making; Profit Planning; Motivation, Responsibility Accounting and cost allocation.

Introduction to Cost Accounting: Objectives and Importance of Cost Accounting; Cost Concepts and Cost Classification; Material Costing: Store-keeping and Inventory Control; Valuation of Inventory; Labor Cost Accounting; Chargeable Expenses: Manufacturing and Non-manufacturing Overheads; Statement of Cost of Production.

1. Charles T. Horngren, Management Accounting.

2. Garrison, Managerial Accounting.

3. Moore and Jaedicke, Managerial Accounting.

4. G. L.Raybum, Principles of Cost Accounting: Managerial Application.

5. N.KPrasad, Principles and Practices of Cost Accounting.

6. Babatosh Banerjee, Cost Accounting.

7. Matz and Usry, Cost Accounting.

 

Analysis and Interpretation of Financial Statements; Concept of Cost; Element of Cost; Element of Cost and Cost Centers; Cost Classification: Methods of Costing; Break-even Analysis; Cost-Volume-Profit Analysis; Budgeting and Budgetary Control and Use of Accounting Information in Decision Making; Profit Planning; Motivation, Responsibility Accounting and cost allocation.

Introduction to Cost Accounting: Objectives and Importance of Cost Accounting; Cost Concepts and Cost Classification; Material Costing: Store-keeping and Inventory Control; Valuation of Inventory; Labor Cost Accounting; Chargeable Expenses: Manufacturing and Non-manufacturing Overheads; Statement of Cost of Production.

1. Charles T. Horngren, Management Accounting.

2. Garrison, Managerial Accounting.

3. Moore and Jaedicke, Managerial Accounting.

4. G. L.Raybum, Principles of Cost Accounting: Managerial Application.

5. N.KPrasad, Principles and Practices of Cost Accounting.

6. Babatosh Banerjee, Cost Accounting.

7. Matz and Usry, Cost Accounting.

Management in Ancient Civilizations, Management During the Medieval Period, A Managerial Awakening, Early Management Writers, A Prelude to Scientific Management, Scientific Management, Early Twentieth Century Concepts, The Managerial Philosophers, Emerging Schools of Management Thought, The Quantitative School, A General theory of Management, History and Contemporary Management.

Books Recommended :

1."The History of Management Thought", Claude S. George, Jr., Prentice-Hall International Edition.

2. "Management", Harold Koontz, Cyrill O’Donnell, 5^th Edition, McGraw Hill

Introduction to Production Function; Manufacturing Policy Decisions; Production System; Plant Location, Factory Layout; Production Planning and Control; Product Design and Development; Time and Motion Study: Material Handling and Transportation; Quality Control and Inspection; Statistical Quality Control; Purchasing and Inventory Control; Maintenance Management; Production Control; and System Approach in Production Management.

1. Buffa E.S., Modern Production and Operations Management.

2 Chase, R.B. , and Aquilano, N. J. , Production and Operations Management.

3. Garett L.D. and Silver M. , Production Management Analysis.

4. Raymond R.Mayer, Production and Operation Management

Importance of Human Resource Management; Environment of Human Management; Human Resource Planning and Forecasting; Recruitment and Selection; Job Design and Analysis; Performance Appraisal; Discipline, Dismissals and Termination; Training and Development; Motivation and Job Satisfaction; Forms of Employee Participation; Labor Relations; and Work Environment.

1. Henemann et al. Personnel: Human Resource Management.

2. H.T.Graham, Human Resources Management.

3. William B.Werther Jr. and K.Davis, Personnel Management and Human Resources.

4. Kendrith M.Rowland and G.R.Ferris, Current Issues in Personnel Management.

5. C.J.Coleman, Personnel - An Open System Approach.

6. E.H.Burack and R.D.Smith, Personnel Management - A Human Resource System Approach.

7. Michele H.Bottomley, Personnel Management.

8. Edwin B.Filippo, Personnel Management.

9. M.J. Jucious, Personnel Management.

 

Introduction to Industrial Relations, Changing Socio-economic Environment, Development of Trade Unionism, Structure and activities of Trade Unions, Environment of Bargaining: bargaining power, bargaining structure & bargaining issues, Public sector Differences, Contract Administration, Grievance Procedure, Industrial Relations in: nonunion organization and non-formal sector, Industrial Relations and Employee Productivity, and Employee Relations Programs.

Books Recommended :Will be given by the concerned teacher.

Introduction to MIS: Information, Information System, Management Information System; Conceptual Fundamentals and MIS Development: Concepts of Information, Human as Information Processors, Systems Concepts and Information Systems, Concepts of Organization and Management Relevant to Information Systems, Decision Making Concepts for Information Systems, Value of Information for Decision Making, Development of a MIS: Techniques and Tools for Systems Analysis and Design, Forms Design, Analysis and Control, Evaluation of a MIS; Fundamental Types of MIS: TPS, MIS, DSS, OAS, ESS; Organizational MIS: OIS - Goals and Applications, Components of OIS. MIS in Bangladesh: MIS of BJMC, BTMC, BCIC etc.

An overview-The nature of management control; Behavior in organizations; Goals and strategies; Information. The management control structure- Responsibility centers, Revenue and expense centers; Profit centers; Transfer pricing; Investment centers. The management control process- Programming; Budget preparation; Analyzing and reporting financial performance; The profit budget in the control process; Executive incentive compensation plans; Special management control situations- Multinational companies; Services organizations Nonprofit organizations Management control of projects.

1. David Kroevke, "Management Information Systems."

2. Gordon B.Davis, "Management Information Systems: Conceptual Foundations, Structure and Development."

3. James O’Brien : "Management Information Systems".

4. Robert N. Anthony & John Dearden, "Management Control Systems", Richard D. Irwin.

Why Quality; History of Quality; Evolution of the TQM; Applying Quality Concepts – ISO 9000, bench marking, outsourcing, etc.; A Sales Force Strategy for Quality; Quality-Focused Core Processes; Personnel Practice in a Quality World; Starting the Implementation of Quality; Making Quality the Way People Do Business; Developing the Quality Strategy – organization support, training and education, quality management systems, sample strategies; Computers and Quality.

Books Recommended :

1. "Total Quality Management", Arthur R. Tenner & Irving J. DeToro, Addison-Wesley Publishing Company.

2. "TQM for Sales and Marketing Management", James W. Cortada, McGraw Hill International Edition.

Marketing concept and consumer behavior; Utility and need satisfaction; Communicating with consumer; Consumer adoption and diffusion process; Repurchase and post purchase behavior; Product involvement and type of purchase decision ; Understanding consumer; Demographic; Social and psychographic factors; Influences of external factors; Model of human behavior ; Classification of situation influencing consumer behavior; Consumer decision process; Consumer movement and consumerism; Institutional buying behavior; Consumer and price; Consumer and institutional decision; Household; Sales person and advertising.

Will be given by the concerned teacher.

Review of Marketing Concepts and Principles; Management of Marketing Environment; Understanding the Consumer Behavior; Market Segmentation and Positioning; Formulation of Marketing Strategy; Product-market Strategy and Product Decisions; Promotion Strategy and Promotion Mix; Pricing Policy and Strategy, Distribution Strategy; Marketing Research and MIS; Preparation of Marketing Plan; Marketing Budget and Allocation of Marketing Resources; Organizing and Implementing Marketing Programs; Evaluating and Controlling Marketing Performance.

1. E.J.Mc Carthy and W.D.Perreault Jr. , Fundamentals of Marketing.

2. F.F.Clark and L.D.Weld, Marketing Agricultural Products in the US.

3. P.S.Busch and M.J.Houston, Marketing: Strategic Foundation.

4. Philip Kotler, Marketing Management.

Definition; Scope and use of research; Why research; Need for information; Types of research; Type and source of information; Research methods; Methods of collecting data; Measurement and scale; Designing instruments for collection of information; Field operation; Data summarization Analysis (Univariate and bi-variate) and intertpretation of findings; Presentation (oral and written ) of findings and use of research findings.

Books Recommended :Will be given by the concerned teacher.

Sales force recruitment and selection process; Sales force planning’ Training; Sales organization development and planning ; Management of the sales force; Sales and distribution planning ; Motivation and retention of the sales force ; Methods of sales; Cost and performance analysis.

Books Recommended :Will be given by the concerned teacher.

Introduction: role of government in a mixed economy, positive v.s. normative view in economics, need for public finance and private finance, central and local government finance, public sector in national income accounting. Theory of public goods concept and provision of public goods pure and impure public goods, private provision of public goods, publicly provided private goods, optimal provision of a publicly goods_partial equilibrium at general equilibrium analysis, Wicksell and Lindahl’s model, mixed goods, externalities-private solution to externalities; merit goods. Public choice Private mechanism vs public mechanism for resource allocation, problems of preference revelation, voting-majority voting and median voter, voting paradox, singled picked preference, Arrow’s impossibility theorem, role of politicians and parties in representative democracy, the leviathan hypothesis, new revelation mechanism.

.Government expenditure:Structure and growth, causes of public expenditure growth, incidence and effects of public expenditure, efficiency and distribution, causes and effects of some indirect government program such as education, health care defense social insurance etc. negative income tax,government expenditure in Bangladesh.Government revenue: revenue sources of government, objectives of taxation benefit principle, ability to pay principle.Incidence and effects of taxes: proportional, progressive and regressive taxation, direct and indirect tax; income tax, excise tax, corporation income tax and expenditure tax, excess burden of public debt, shifting of burden to future generations repayment, Recardian equivalence theorem.

Budget: concepts and implications of balanced and unbalanced budget and development plans, analysis of the recent Bangladesh budget.

Books Recommended: Will be given by the concerned teacher.

The pure theory of international trade: The law of compararive advantage, its empirical testing, Haberler's theory of oppertunity cost, heckscher-Ohlin model, factor Price equilisation theorem, the Leontief Paradox, explanation of the Leontief Paradox, the gains from trade, classical and modern analysis. International equilibrium: A Neoclassical demonstration of compararive advantage, derivation of offer curves, elasticity of offer curve & terms of trade, various concepts of the term of trade, the term of trade of primary product exporters, the Prebisch-Singer thesis, terms of trade and welfare. Theory of commercial policy: Tariff, types ,effects of the tariff on a small country, on a small country, on a large country, parcial and general equilibrium analysis the optimum tariff, elementary concept of nominal and effective protection, other trade barriers, export taxes, export and import subsidies, Quota and quantitative restrictions, other NTBs. Economic integration: Concepts of preferential trading club, free trade area, customs union, common market and economic union, theory of the customs union, Static effect, Trade creation and Trade diversion, Partial equilibrium approach, South Asia case ,SAPTA. Balance of payments: The principles of payment accounting, autonomous and accomodating balance, balance of payments equilibrium, accounting balances. Foreign exchange market: Different concepts of Exchange Rates, basis of the foreign exchange market, exchange risk, spot rate forward exchange, exchange risk, premium etc. demand for and supply of foreign exchange, equilibrium in the foreign exchange market. stability in foreign exchange market. International moneytary system: The bretton Woods system, the IMF and its mechanism, fixed and flexible exchange rates, current international monetary system.

Books Recommended : Will be given by the concerned teacher.

The Role of Financial Management; Financial Analysis and Control: Financial Analysis, Sources and Uses of Funds, and Analysis of Operating and Financial Leverage; Management Current Assets: Management of Working Capital, Cash and Securities, Accounts Receivables, and Inventory Management; Capital Budgeting and Evaluation Criteria; Cost of Capital; Short-and Intermediate Term Financing: Advantages and Disadvantages of Different Methods; Long-term Financing: Sources of Long-term Funds, Advantages and Disadvantages; Dividend Policy and Retained Earnings.

1. J. F. Weston & E. F. Brigham, Managerial Finance.

2. Lawrence D. Schall and Charles W. Haley, Management.

3. Edwin H. Neave & John C. Wiginton, Financial Management : Theory and Strategies.

4. Van Horne & Wachowicz, Jr., Fundamentals of Financial Management

5. Stanley B. Block & Geoffry A. Hirt, Foundations of Financial Management.

 

International Business and its Environment; The International Monetary Exchange; National Boundaries, Nationalism and the Multi-national Firm; The International Environment; Financial and Trade-oriented Institutions; International Liquidity; Balance of Payments; Financial Instruments; Economic Integration, Alliances and Co-operation; Inflation and Devaluation; Global Business Strategy.

Books Recommended: Will be given by the concerned teacher.

BAN 375 MONEY AND MONETARY POLICY:

Introduction: Nature, evolution and sanction of money, Some aspects of money, broad money and narrow money, place of money in the economy. Quantity theory of money: Different versions and their criticisms. Value of money: The price level and its fluctuation, trade cycle: Inflation, Deflation, Effects of price fluctuation. Money, credit and economic activity; Importance of credit, credit creation by Banking system, need for credit control. Central and: functions, its role in maintaining internal and external balance, Measures of credit control, central banking in an underdeveloped economy, aims of monetary policy, instruments of monetary policy, limits to the power of monetary policy in developing countries, Efforts towards improving the efficiency of the monetary mechanism.

Books Recommended :Will be given by the concerned teacher.

The main objective of this course is to provide an understanding about the need for information support for decision

makers at various management and decision levels. As the field of information system is interdisciplinary in nature, this

course attempts to take a more generic approach and to provide a comprehensive conceptual foundation for the study of

information systems. Topics include:

1. Organizational Foundation of Information Systems.

2. Psychological and Behavioral Aspects of Information Systems.

3. Technical Foundations of Information Systems.

4. Building Information Systems.

5. Management and Organizational Support Systems.

6. Managing Contemporary Information Systems.

1. Laudon, K.C and Laudon, J.P., Management Information Systems. NY: Prentice - Hall

2. Post, G.V. and Anderson, D.L., Management Information Systems. Boston: McGraw-Hill.

3. O’Brien, J, Management Information Systems. Boston: Irwin/McGraw-Hill.

 

Business information system design and management with coverage of essential system analysis techniques. Theory and application of system design. Computer aided software engineering and fourth generation language tools used to develop and managing appropriate business information system for the organizations. Project management and system analysis, design and management issues.

1. Yeates, D., Shields, M. and Helmy, D, Systems Analysis and Design. Delhi: MacMillan India Ltd.

2. Whitten, J. L. and Bently, L., Systems Analysis and Design Methods. Boston: McGraw-Hill.

3. Kendall , P.A., Introduction to Systems analysis and Design, Boston: McGraw-Hill

 

4 Hours/Week, 4 Credits ( Theory 2 + Lab 2 )

The main objective of this course is to develop and apply software skills in the real business world. The skill of analysis of

spreadsheet will help the students to develop appropriate model for organization. The software package Excel 2000 will be

used for this purpose. Topics include:

1. Formatting text and numbers

2. Templates

3. Working with multiple worksheet and files

4. Consolidating worksheets and exchanging data

5. Using workgroup functions

6. Auditing a worksheet

7. Using databases

8. Filtering data

9. Advanced database features

10. Data maps

11. Importing and exporting data

12. Using macros

13. Wed page authoring and publishing

1. Todias, C., Excel2000: A Professional Approach Series, Level 1: Expert, Flencoe/McGraw-Hill

2. O’leary, T.J. and Linda, I.L., Microsoft Excel 2000 (Introduction edition). Boston: McGraw-Hill

3. Lauden, K. Microsoft Excel 2000: Interative Computing Series (Introduction edition). Boston: MC-Graw-Hill

Accounting for lease; Valuation of shares & goodwill; Accounting relating to Bankruptcy & insolvency; Accounting for liquidation of companies; Accounts of banking companies; Accounts of insurance companies - Accounts relating to insurance claims for loss of stock & loss of profits.

1. Donald E. Kieso & Jerry, J. Weygandt: Intermediate Accounting.

2. B.D. Agarwal: Principles of Financial Accounting – Advanced

3. Kimmel, Weygant & Kieso – Financial Accounting, 2^nd Edition, Johns Willy & Sons. Inc.

Introduction to Auditing & Assurance services; Overview of Financial statement auditing; Legal liabilities; Materiality & Audit Risk; Evidence of Working Paper Documentation; Code of Professional Conduct; Quality Controls; Audit Planning & Types of Audit Tests; Internal Control in a Financial Statement Audit; Information Technology & the Audit Function; Audit Sampling; Overview & Tests of Controls; Audit Sampling- Substantive Tests; Completing the Engagement; Reports of Financial Statement; Assurance, Attestation & other forms of services.

1. Messier- Auditing & Assurance Services. 2^nd Edition, 2000 Irwing McGraw-Hill

2. Morris- Short Audit Case: The valley Publishing Company (8^th Ed. 1999 Dalton)

BAN 393 ADVANCED ACCOUNTING II

4 Hours/Week, 4 Credits

Equity method of Accounting for investment; Consolidation of financial information; Consolidation subsequent to acquisition; Consolidated financial statement & outside ownership; Consolidated financial statement- Inter company Assets; Consolidated financial statement- Inter company debt & other issues; Foreign currency transaction and hedging risk; Transaction of foreign company financial statement; Accounting for state & local Government.

1. Hoyle, Schaeffer, Doupnik;

2. Advanced Accounting, 6^th Edition, Irwin McGraw Hill.

The viva voce examination will be held at the end of fourth year second semester examination. Students have to complete all the courses except internship program before viva voce.

The internship program is intended to provide students with an opportunity to apply skill acquired in the academic program to the real-world experience. The experience should be relative to the student’ area of specialization. In addition, it will provide students with a better sense of career opportunities and may actually provide jobs after graduation.

The internship is optional with either a research project or study abroad or a work study program organized through a business enterprise or any combination thereof.

Nature of International Business; The International Financing and Investment Decisions of the Firm; International Financial Environment; Theories and techniques of International Investment and Financing; Currencies and Exchange Rates; Tax, Legal and Political Jurisdictions; Barriers to Capital Flows; Foreign Direct Investment Theory; Balance of Payments; International Capital Budgeting; FX Market; Risk; Cost of Capital; Borrowing in Financial Markets; Export-Import Financing.

Will be given by the concerned teacher.

A Study of the Institutional Structure and theory of the Money and Capital Markets, Including the Types of Financial Claims Traded in such Markets, the Major buyers and Sellers, the Regulatory Environment, Capital Market Theory and the Forces of Supply and Demand affecting the level and the structural interest rates.

Will be given by the concerned teacher.

1. The pure theory of international trade: the law of comparative advantage, and its empirical testing, Haberler's theory of opportunity cost, Heckscher-Ohlin Model, Factor price Equalization Theorem, the Leontief Paradox, explanations of the Leontief paradox; the gains from trade, classical and modern analysis.

2. Balance of payments: the principles of payments accounting, autonomous and accommodating balance; balance of payments equilibrium, accounting balances.

3. Foreign exchange market: Different Concepts of Exchange Rates, basis of the foreign exchange market, exchange risk, spot rate and forward exchange, exchange risk, premium etc. demand for and supply of foreign exchange; equilibrium in the forging exchange market; stability in foreign exchange market.

4. International monetary system: the Bretton Woods system, the IMF and its mechanism; fixed and flexible exchange rate, current international monetary system.

1. P.T. Ellsworth & J.C.Leith, International Economy, 6^th ed. Macmillan, 1984

2. R.E.Caves & R.W.Jones, World Trade and Payments: An Introduction, 3^rd ed. Little, Brown & Co 1981.

3. Ali M.EI-Agraa, International Trade, Macmillan, 1989.

4. Current Issues in International Trade: Theory and Policy, Macmillan, 1986.

5. G.M.Meier, International Economics: The Theory of Policy, Macmillan 1980.

6. R.H.Heller, International Trade Theory and Empirical Evidence prentice-Hall.

7. B.Sodersten, International Economics, Macmillan.

8. M.Chacholiades, International Economics, McGrow-Hill, 1990.

9. M.Chacholiades, International Monetary theory & Policy, 1978.

10. Maurice D. Levi: International Finance, McGrow-Hill 2^nd ed., 1990.

11. B.O.Sodersten and G. Reed, International Economics, 1994.

International Economics and Trade; Theories of International Trade; Barter Trade and Counter Trade; international Marketing Environment; Modes of International Trade; Entry Strategy; Formulation of International Marketing Strategy; International Marketing Research; International Marketing Strategy: Product, Promotion, Price, Logistics and Distribution; Organization Structure and Control; Trends and Perspectives.

Will be given by the concerned teacher.

Entrepreneurship and Theory; Entrepreneurial Success and Inapt of Environmental Variables; New Venture Creation Process: Opportunity Identification and Assessment, Entrepreneurial Start up Strategies, the Business Plan and Business Launch.

1. W.Copulsky and H.W.Nuthy, Entrepreneurship and Corporation.

2. Tandon, Theories of Entrepreneurship Development.

3. Peter F. Drucker, Innovation & Entrepreneurship.

The concept of e-commerce; Importance; Features; Benefits & Threats; Types of e-commerce; Techniques; Business-to-business e-commerce; Business-to-consumers e-commerce; Other types of e-commerce; Process of e-commerce;

e-products; Recent developments in the field of e-commerce; Future trends of e-commerce; E-commerce practice in Bangladesh.

Books Recommended: Will be given by the concerned teacher .

1. Auditing: Objectives, Advantages, Procedures and Techniques, Audit programmed and Working papers, various modes of conducting Audit.

2. Errors and Frauds: Nature and Types, Auditor’s Duty, preventive measure.

3. Internal Audit: Internal check and internal control, Object, procedures and Auditor’s position.

4. Verification, vouching of cash, Trading Transactions and Impersonal Ledger.

5. Verification and valuation of Assets and liabilities

6. Depreciation Provision and Reserves Auditor’s Duty.

1. History of Income Tax Act: Income for Tax Purpose, Characteristics, Classifications of Income and their Effects, Exemptions, Income Year and Assessment Year, Assesses, Residential Status of Assesses and Tax Liability, Source of Income, Determination of Total Income.

2. Heads of Income: Methods of Computing Income and Allowed Deductions under each Head.

3. Assessment Procedure: Tax Return and Assessment of Individuals.

4. Income Tax Authorities in Bangladesh, Administrative, Judicial Appeal,Revision, Penalties.

1. B.N Tendon, A Hand Book of Practical Auditing

2. D. Paula, Principles of Auditing.

3. Chakraborty and Bhattacharya, Practical Approach to Auditing

4. Income Tax Ordinance 1984 and Finance Acts.

5. Khaja Amjad Syeed, Income Tax.

6. A.K. Shahadatulah, Income Tax –Law and Practice.

An Introduction to Management Practice in Bangladesh, Japanese Management, American Management, Management of China, Cross-cultural Management.

Books Recommended :Will be given by the concerned teacher.

Evolution of Management Practice in Bangladesh; Management Practice in the Private Sector; Management Practice in the Public Sector – sector corporations, public utilities; Management Practice in the Foreign Companies; Problems of Management Practice in Bangladesh; Ways to Overcome the Problems; Future Trends.

Will be given by the concerned teacher.

Application of Economic Concepts; Tools & Techniques in Optimal Decision Making; Products and Pricing Strategies; Demand, P