Bachelor of Business Administration in Finance & Banking

Faculty: Faculty of Business Studies (FBS)

Department: Department of Business Administration in Finance & Banking

Program: Bachelor of Business Administration in Finance & Banking

Course Outline

Vision of the Program

To develop skilled human resources with specialized education and through training particularly in finance and banking services.

Mission of the Program

We prefer research-based teaching to educate our students to be competent, capable and responsible leader in financial economic sector. Impart knowledge to the students in such a way that they can make impact in local as well as global economy.

Objectives of the Program

To provide students with the educational experience necessary to succeed in a competitive global environment of banking and financial sector.

To develop competent business leaders in financial and banking sector through high impact research and career -conductive curriculum.

To train the students with the necessary financial apparatuses that will enable them occupy managerial positions in government and private sector establishments such as banks, insurance companies, finance and investment companies, brokerage firms, commerce and industry, as well as succeed in self-employment.

General Info

  • Intake : Once in a Year
  • Application Period: As per the Admission Circular
  • Method of Application : Online through the "Admission Link" of www.bup.edu.bd
  • Course Duration: 4 Years, 8 Semesters
  • Total Credit Hours : 134
  • Total Course Fee : 73,910.00 (Additional Fees if applicable)

Admission Criteria
(1)       A candidate must pass SSC/equivalent and HSC/equivalent examination from any discipline/group.

(2)     Candidates from the Science Group must obtain a total GPA of 8.50 in SSC/equivalent and HSC/equivalent examinations.

(3)     Candidates from the Business Studies Group must obtain a total GPA of 8.00 in SSC/equivalent and HSC/equivalent examinations.

(4)     Candidates from the Humanities Group must obtain a total GPA of 7.50 in SSC/equivalent and HSC/equivalent examinations.

(5)   Candidates from General Certificate of Education (GCE) O and A level background must pass in minimum 05 (five) and 02 (two) subjects respectively having minimum 26.5 points in total based on the following scale:

A*- G Grading System (IGCSE)

9-1 Grading System (GCSE)

Grade

Point

Grade

Point

A*/A

5.00

9/8

5.00

B

4.00

7

4.50

C

3.50

6

4.00

D

3.00

5

3.50

 

 

4

3.00

Note: Grading lower than 'D' or 4 (9-1 Grading System) will not be considered for point calculation.

(6)       Candidates from International Baccalaureate (IB) must pass in minimum 06 (six) subjects having not less than 30 points based on the rating scale used in their curriculum (7, 6, 5, 4). Rating of 1, 2 and 3 will not be considered in point calculation.

(7)       Candidates will have to sit for a written test (MCQ) of 75 marks. The mark distribution is as follows:

For Business Students
(a)       Finance, Marketing, Accounting, Business Organization and Management-40

(b)       English-25

(c)       General Knowledge-10

For Non-Business Students
(a)       Mathematics, Statistics, Economics and Analytical Ability-40

(b)       English-25

(c)       General Knowledge-10

  • Intake : Once in a Year
  • Application Period: As per the Admission Circular
  • Method of Application : Online through the "Admission Link" of www.bup.edu.bd
  • Course Duration: 4 Years, 8 Semesters
  • Total Credit Hours : 134
  • Total Course Fee : 73,910.00 (Additional Fees if applicable)

1st Semester

Objectives

  • • The course intends to equip students with factual knowledge and analytical skills that will enable them to learn and critically appreciate history, politics, and economy of Bangladesh. • Introduce students with history, culture and heritage of Bangladesh. • Provide them in-depth knowledge on the major political events that shaped Bangladesh as an independent sovereign state. • Improve their understanding on political, economic and social development of Bangladesh. • Increase understanding on the challenges and potentials of Bangladesh in shaping its peaceful and sustainable future.

Outcomes

  • Upon the completion of this course, the students will be able to: • Achieve comprehensive idea about the history, culture and heritage of Bangladesh. • Enrich themselves in economy, society, politics, diplomacy and foreign policy of Bangladesh. • Learn about the challenges and potentials of Bangladesh in shaping its peaceful and sustainable future. • Assess roles and contribution of Bangladesh in the regional and international bodies.

References

  • SUGGESTED READINGS : • Van Schendel, Willem. 2009. A History of Bangladesh, Cambridge University Press: Cambridge. • David, Lewis. 2011. Bangladesh: Politics, Economy and Civil Society, Cambridge University Press: Cambridge. ADDITIONAL REFERENCE BOOK(S) : • Islam, Sirajul (ed). 1992. History of Bangladesh 1704-1971, Asiatic Society of Bangladesh: Dhaka. [This book is available in 3 volumes focusing on Social, Political, and Economic History of Bangladesh.] • Ali, S.Mahmud. 2010. Understanding Bangladesh, Hurst & Company: London. • Ahmed, Salahuddin. 2004. Bangladesh: Past and Present, A.P.H. Publishing Corporation: New Delhi. • Chowdhury, A.M. 1967. Dynastic History of Bengal, Asiatic Society of Pakistan: Dacca. • Karim, Abdul. 1957. Social History of the Muslims of Bengal, Asiatic Society of Pakistan: Dacca. • Eaton, M. Richard. 1993. The Rise of Islam and the Bengal Frontier, 1204-1760, University of California Press: Berkeley. • Ahmed, Rafiuddin. 1981. The Bengal Muslim 1871-1906: A Quest for Ideology, Oxford University Press: Delhi

Objectives

  • The objective of this course is to develop students’ understanding of basic concepts of accounting, accounting process, and the application of the conceptual framework in such process in order to develop their abilities to complete the accounting cycle ending with preparation and presentation of financial statements. This course will also try to equip the students with the knowledge and ability to understand and analyze the information communicated through the financial statements.

Outcomes

  • The course is designed to provide the students with an in-depth look at the set of practices and techniques that provides students with knowledge of financial accounting that help them make plans for future decisions and maintain effective control over corporate resources.

References

  • Financial Accounting

Objectives

  •  To define the term business and state why the study of business is important.  To know about forms of business and business environment.  To learn about entrepreneurship and the characteristics of an entrepreneur.  To explain the concept and characteristics of small business.  To outline the responsibilities of business forms towards society.  To understand the scope of international business and why firms become involve in international business.  To discuss the five functions that successful managers must perform.  To explain why human resource planning, recruiting, selecting, developing and retaining talent are important.  To identify the four elements of marketing mix.  To know the reasons firms need cash and why financial management is important.  To explain the purpose of accounting and its importance to a firm’s managers, creditors and investors.

Outcomes

  •  Appreciate the importance of business in the context of developed and developing countries;  Understand the concepts and key theories relating to business;  Realize different significant functional elements of business and their importance to gain sustainable competitive advantages  Examine the factors of both internal and external environment and their impact on organizational performance;  Apply managerial techniques and theories to utilize human resources to achieve organizational objectives;  Materialize 4ps of marketing to attract and retain actual and potential customers.  Comprehend importance of business ethics and the contribution of business for different stakeholders of society.  Understand fundamental concepts of finance and accounting and their importance to operate business.

References

  • Business for the 21st Century (Latest edition): Steven J. Skinner and Johm. M. Ivancevich, IRWIN, IL. USA

Objectives

  • To use framework, concepts, and tools for analyzing financial decisions based on fundamental principles of modern financial theory
  • To identify the major sources of finance
  • To calculate the cost of different sources of finance and use these in the organization
  • To identify the risk and return of concept for financing and investment decisions
  • To use time value of money concept for financial decision

Outcomes

  • To explain the financial goal of a firm
  • To apply time value of money principles to evaluate investment opportunities
  • To apply various capital budgeting techniques to evaluate investment projects
  • To determine the required return of different sources of finance
  • To compute the weighted average cost of capital of a project or a firm
  • To demonstrate the impact of taxes and bankruptcy costs on a firm’s capital structure

References

  • Principles of Managerial Finance

Objectives

  • • Understand the Standard English for communication purpose.
  • • Be able to understand and apply the English grammar.
  • • Lead to better writing technique.
  • • Get introduced with effective communicative skills.
  • • Apply the learning of English in different applications.
  • • Practicing projecting and vary the pitch, pace and tone of their voice to gain and retain audience interest and reinforce the presentation messages, when public speaking
  • • Using posture and movement to give additional impact to verbal messages rather than distract or irritate the audience
  • • Reviewing how to prepare presentations and visual aids to be interesting, persuasive and to communicate key messages

Outcomes

  • Develop English language skills in listening, speaking, reading and writing by having learners engage in a range of communicative tasks and activities.
  • Encourage the use of strategies, such as contextualization of new vocabulary, use of previewing, skimming and scanning techniques, and knowledge of text organization to aid the comprehension of written and spoken language.
  • Expand the learner’s use of grammatically correct and situational and culturally appropriate language in speaking and writing for effective communication in a variety of interpersonal and academic situations.
  • Create awareness about learning styles and college resources, encourage the adoption of study skills, and increase competence in the use of technology so that learners may learn more effectively achieve academic goals.
  • Build cross-cultural understanding and confidence in using language through collaboration with classmates, increased participation in university activities, and increased interaction within the university and the larger community in order to complete class assignments such as surveys, reports and presentations.
  • Prepare students to speak with greater control and charisma in front of others
  • Help students choose the right amount of information to share with different audience groups
  • Provide several techniques to engage audience immediately
  • Identify solutions to common speaking problems including the use of filter words, poor eye contact and monotonous tone

References

  • 1. Functional Skills English Level 2 – Study and Test Practice by Alex Fairer; Published by CGP Books; Latest edition.
  • 2. Functional English Grammar: An Introduction for Second Language Teachers by Graham Lock; Published by Cambridge University Press; Latest edition.
  • 3. Functional Skills: Study and Test Practice by Braid Ketie, Lindle Christopher, and Hayley Thompson; Latest edition.
  • 4. The Complete Guide to Functional Writing in English by M. Sarada; Latest edition.
  • 5. The Complete Presentation Skill Hand Book by Suzy Siddons; Latest edition.

2nd Semester

Objectives

  • Define the principle of opportunity cost and competitive advantage
  • Describe the principles of demand, supply, and market price and quantity determination
  • Summarize the effects of price controls and taxes in markets
  • Explain how markets can lead to efficient and desirable quantity and price outcomes for society
  • Discuss how markets can lead to inefficient and undesirable quantity and price outcomes for society
  • Explain the equity-efficiency trade-off in economics in the context of taxation
  • Describe the principle of rising marginal cost, its relation to average cost and other costs, and how costs for the firm differ in the short and long runs
  • Review the principle of profit maximization and how it is used by firms to determine their output in the short and long runs
  • Illustrate how the output and entry and exit decisions of firms in competitive markets determine the price and supply of output in the short and long runs
  • Explain how prices and outputs are determined in markets characterized by just one seller (monopoly), a few sellers (oligopoly), or by many sellers of unique but similar products (monopolistic competition).
  • Define the principle of opportunity cost and competitive advantage.
  • Describe the principles of demand, supply, and market price and quantity determination.
  • Summarize the effects of price controls and taxes in markets.
  • Explain how markets can lead to efficient and desirable quantity and price outcomes for society.
  • Discuss how markets can lead to inefficient and undesirable quantity and price outcomes for society.
  • Discuss how public goods can be provided, and how common resources can be managed for economic efficiency.
  • Explain the equity-efficiency trade-off in economics in the context of taxation.
  • Describe the principle of rising marginal cost, its relation to average cost and other costs, and how costs for the firm differ in the short and long runs.
  • Review the principle of profit maximization and how it is used by firms to determine their output in the short and long runs.
  • Illustrate how the output and entry and exit decisions of firms in competitive markets determine the price and supply of output in the short and long runs.
  • Explain how prices and outputs are determined in markets characterized by just one seller (monopoly), a few sellers (oligopoly), or by many sellers of unique but similar products (monopolistic competition).

Outcomes

  • Explain how competitive markets organize the allocation of scarce resources and the distribution of goods and services
  • Assess the efficiency of markets and describe the various factors that might impact on efficiency
  • Distinguish between the various forms of market failure and explain how governments might need to intervene
  • Describe the various types of markets and compare their efficiency
  • Recognize government failure and explain why government policy might fail
  • Relate the basic economic theory and principles to current microeconomic issues and evaluate related public policy
  • Use economic models to analyze a situation in terms of economics
  • Interpret charts, graphs, and tables and use the information to make informed judgments
  • Understand the broader social consequences of economic decisions making

References

  • 1. Principles of Microeconomics by N. Gregory Mankiw; Published by South-Western Cengage Learning; Latest edition.
  • 2. Modern Economics by H. L. Ahuja; Published by S. Chand (G/L) & Company Ltd.; Latest edition.

Objectives

  • • This course aims at familiarizing the students with the tools and techniques of communication
  • • Letting the students to acquire skill to write well enough to assist them in their careers
  • • Enhancing the presentation skills of the students
  • • Enhancing the skills of writing memos, reports, and letters
  • • This course particularly intends to equip the students with the report writing know- how
  • • It enhances their ability to speak, write and interact with others successfully that will assist them in their careers.

Outcomes

  • They will be able to deliver strategically sound written and spoken messages.
  • They will learn effective business writing and document design for all written documents.
  • They will be able to design and deliver a persuasive presentation that convinces the audience of the topic’s relevance
  • They will also be able to overcome resistance, using appropriate visual support and adhering to a specified time limit.
  • From the group work, they will learn effective group communication to cultivate trust and understanding, increase open participation, and strengthen decision making in work groups and teams.
  • At the end of the course, they will have the understanding of different organizational cultures, business practices, and social norms to communicate more effectively in domestic and cross-cultural business contexts.

References

  • 1. Business Communication – Connecting in a Digital World by Lesikar and Flatley; Published by McGraw-Hill/Irwin; Latest edition.
  • 2. Business and Administrative Communication by Locker; Published by McGraw-Hill; Latest edition.
  • 3. Contemporary Business Communication by Boone, Kurtz, and Block; Published by McGraw-Hill; Latest edition.
  • 4. Essentials of Business Communication by Guffey; Published by Cengage Learning; Latest edition.
  • 5. Business Communication: Process and Product by Mary Ellen Guffey and Dana Loewy; Published by Cengage Learning; Latest edition.

Objectives

  • • To master the use of arithmetic and algebraic techniques to identify and solve mathematical problems encountered in business settings.
  • • To apply the principles of business calculus to assess financial situations, calculate interest and future values, and utilize financial analysis instruments with proficiency.
  • • To employ mathematical methods such as linear programming and matrix algebra to enhance resource distribution and improve business operations.
  • • To translate mathematical concepts into actionable business strategies and decisions, contributing to effective problem-solving and business planning.

Outcomes

  • Mathematical Foundations: Understand and apply fundamental mathematical concepts, including number systems, logarithms, variables, and functions.
  • Analytical Problem-Solving: Develop the ability to solve linear and non-linear equations and apply mathematical analysis to business problems like supply and demand.
  • Matrix and Calculus Application: Gain proficiency in using matrix operations and calculus (differential, partial, and integral) for business applications.
  • Application of Mathematics in Finance: Apply basic mathematical concepts to solve financial problems, including the computation of interest, annuities, and understanding of financial instruments.
  • Data Interpretation and Analysis: Acquire skills in interpreting and analyzing data using mathematical methods and models.

References

  • 1. Business Mathematics by D.C. Sancheti and V.K. Kapoor; Published by Sultan Chand & Sons; Latest edition.
  • 2. Mathematics: With applications in management and economics by Earl K Bowen; Published by Irwin Professional Publishing; Latest edition.

Objectives

  • • To develop the students’ knowledge about the concepts of philosophical inquiry while incorporating fundamental theories on moral ethics and psychology
  • • To enhance student awareness of morale and ethical issues that will directly help students formulate their philosophy of personal and professional life
  • • To understand how to apply their theoretical knowledge about ethical standards and impact of psychological principles on different workplace situations in an appropriate manner
  • • To explore the impact of morale on individual and group performance
  • • To develop critical thinking skills to evaluate ethical issues and dilemmas.

Outcomes

  • Basic Concept Development: Explain the major intellectual theories of ethics as a basis for the analysis and resolution of ethical dilemmas faced in diverse workplace situations.
  • Theoretical and Practical Situation Analysis: Relate ethical principles to the psychological issues of the workplace including issues related to accountability, managerial decisions and associated international businesses.
  • Analytical Skill Development: Critically examine ethical standards and issues of questionable professional conduct in taking managerial decisions by addressing typical issues related to industrial-organizational psychology, and consultancy services.
  • Optimization Techniques: Analyze, interpret and apply the psychological research findings based on previous experiences while recommending appropriate practices and procedures to be followed to prevent the violations of moral views and unethical corporate practices and behavior from the end of job incumbents.

References

  • 1. An Introduction to Ethics by John Deigh; Published by Cambridge University Press; Latest edition.
  • 2. Business Ethics by Dr A R Khan; Published by Brothers’ Publication; Latest edition.
  • 3. Introduction to Psychology by Clifford T. Morgan and Richard A. King; Published by McGrow-Hill Education (India) Private Limited; Latest edition.
  • 4. Introduction to Psychology by Ken Gray, Elizabeth Arnott-Hill, and Or’shaundra Benson; Published by College of Dupage Digital Press; Latest edition.

Objectives

  • • To offer a complete understanding of fundamental management principles in conjunction with contemporary business practices, aiming to engage and enhance the learning experience of the students.
  • • To acquire and understand the fundamental conceptions of many facets of management, alongside the essential proficiencies required to effectively use this information within the professional environment in future.
  • • To adapt academic familiarity with management in any institutional setup while enhancing problem-solving capabilities and business planning efficacy along with necessary communication and reporting skills.
  • • To have an insight into the application of management principles and be confident enough to take on managerial roles in future professions while making conversant decisions.

Outcomes

  • In-depth Understanding of the Fundamental Concepts: Be able to describe, understand and explain the fundamental principles of management and apply this knowledge to manage businesses efficiently.
  • Proficiency in Critical thinking: Utilize and implement theoretical knowledge of management in crucial areas, effectively bridging the gap between theory and real-world applications.
  • International Perspective on Managerial Responsibilities: Gain a worldwide perspective on the application of management principles and concepts to real-world business situations while analysing and solving various problems based on global case studies.
  • Ethical Behaviour and Professional Responsibilities: Develop an understanding of the ethical behaviour and professional responsibilities of managers, including ethical decision-making, social responsibility, and maintaining professional standards of conduct.
  • Effective Leadership and Teamwork: Cultivate skills in leadership, teamwork, and collaboration while understanding how to motivate and manage individuals and teams to achieve organizational goals. Furthermore, attaining the skills necessary to take on careers with leadership or managerial skills in future.
  • Successful Communication in Professional Settings: Enhance communication skills, both written and oral, to effectively convey information, ideas, and decisions to diverse stakeholders in a business setting.

References

  • 1. Management by Stephen P. Robbins & Mary Coulter; Published by Pearson; Latest edition.
  • 2. Fundamentals of Management: Essential Concepts and Applications by Stephen P. Robbins, David A. Decenzo & Mary Coulter; Published by Pearson; Latest edition.
  • 3. Principles of Management by David S. Bright, Anastasia H. Cortes; Published by OpenStax; Latest edition.

3rd Semester

Objectives

  • • Provide an overview of marketing concepts, processes and decision-making.
  • • Identify environmental variables that affect marketing decisions, including social/cultural, competitive, technological, legal and ethical factors.
  • • Identify information needs and the role of market research in decision making.
  • • Provide a forum for analyzing marketing processes, the selection of target markets and the development of appropriate marketing strategies and tactics, both here and in other countries.
  • • Help develop analytical skills as they are applying to marketing issues and concepts, and the ability to recommend appropriate solutions to marketing problems.
  • • Assess and start to appreciate the pervasiveness of marketing here and in other countries, in both for-profit and not-for-profit settings.

Outcomes

  • Define and explain core marketing terms and concepts.
  • Explain how the environment affects a firm’s marketing effort.
  • Explain and describe influences on consumer behavior and the buyer’s decision process.
  • Demonstrate an understanding of the concepts of segmentation, targeting and positioning.
  • Demonstrate an understanding of the marketing mix and how it is used.
  • Describe the role of marketing within service firms and non-profit organizations.

References

  • 1. Principles of Marketing by Philip Kotler and Gary Armstrong; Published by Pearson Education limited; Latest edition.
  • 2. Marketing Management by Philip Kotler; Published by Pearson Education limited; Latest edition.
  • 3. Marketing Management by Philip Kotler and Kevin Lane Kelle; Published by Pearson Education limited; Latest edition.

Objectives

  • • To acquaint the students with basic macro concepts and to provide them with an understanding of how the overall economy works and what the likely consequences of various macro policies are.
  • • To know more concretely what the macro aggregates are such as national income, inflation and unemployment mean, how they are interrelated and what are the possible factors that impact upon them.
  • • To understand what government can do to influence these aggregates both in the short and the long run.

Outcomes

  • Be able to calculate and understand basic economic indicators such as GDP, Inflation, and Exchange rate.
  • Explain how the financial system and monetary system functions in a country.
  • Analyze why economic activity in a country rises and falls due to changes in aggregate demand and aggregate supply.
  • Explain how the government uses monetary policy and fiscal policy to control the economy.
  • Create long-term and short-term policy suggestions for existing economic problems in Bangladesh or other countries.

References

  • 1. Principles of Economics by N. Gregory Mankiw; Published by Cengage Learning; Latest edition.
  • 2. Macroeconomics by N. Gregory Mankiw; Published by Worth Publisher; Latest edition.
  • 3. Introduction to Macroeconomics [With Application to Bangladesh Economy] by Kazi Iqbal and Amin bin Hasib; Published by General Economics Division, Bangladesh Planning Commission; Latest edition.

Objectives

  • • To ensure students gain a strong foundational understanding of advanced mathematical concepts and their applications in business.
  • • To develop students' ability to analyze and interpret mathematical data and results in the context of business decision-making.
  • • To enhance students' proficiency in solving complex business problems using mathematical techniques.
  • • To connect theoretical knowledge to real-world business scenarios, enhancing students' practical application skills.
  • • To foster critical thinking and decision-making skills in students through rigorous mathematical reasoning and analysis.

Outcomes

  • Advanced Problem Solving with Equations: Extend knowledge of linear and non-linear equations to tackle complex, real-world business problems, incorporating advanced analytical methods.
  • Economic Models and Equilibrium Analysis: Analyze and construct sophisticated economic models using equilibrium analysis and comparative statics, interpreting their impact on business strategy and market behavior.
  • Advanced Matrix Theory and Applications: Demonstrate advanced understanding and application of matrix theory in complex business scenarios, such as network analysis, optimization, and strategic planning.
  • Higher-Order Calculus in Business Contexts: Apply higher-order differential and integral calculus to model and solve intricate business challenges, including optimizing multiple-variable functions and analyzing dynamic changes in business variables.
  • Strategic Optimization and Linear Programming: Master and implement sophisticated optimization techniques, including linear programming, for strategic decision-making and resource allocation in business.

References

  • Mathematics For Economics and Business by Ian Jacques; Published by Pearson; Latest edition.
  • Fundamental Methods of Mathematical Economics by Alpha C. Chiang and Kevin Wainwright; Published by McGraw Hill; Latest edition.
  • Mathematics: With applications in management and economics by Earl K Bowen; Published by Irwin Professional Publishing; Latest edition.

Objectives

  • • To provide a scientific and objective approach to think critically about quantitative analysis.
  • • To understand the basics of descriptive statistical techniques.
  • • To learn and improve statistical software skills for inferential statistical analysis.
  • • To apply statistical techniques using Microsoft Excel and SPSS.
  • • To evaluate the results of statistical analysis and communicate with relevant stakeholders in the real world.

Outcomes

  • Business Statistics Prologue: Examine situations in which quantitative methods may be applied to business decision making while demonstrating an understanding of the organization and application of business statistics.
  • Descriptive Statistics Details: Apply the knowledge of the measures of descriptive statistics.
  • Probability Analysis: Apply the basic concept of probabilities in the field of business statistics.
  • Sampling Techniques: Recognize and apply the most common methods of sampling in conducting research.
  • Inferential Statistics Fundamentals: Harness the preliminary statistical techniques of inferential analysis.
  • Data Presentation and Interpretation: Acquire skills in presenting data and interpreting results using statistical concepts.

References

  • 1. Statistical Techniques in Business & Economics by Douglas A. Lind, William G. Marchal & Samuel A. Wathen; Published by McGraw-Hill Companies, Inc.; Latest edition.
  • 2. Statistics for Management by Richard I. Levin & David S. Rubin; Published by Prentice Hall; Latest edition.

Objectives

  • • To master and comprehend the applications of advanced accounting concepts necessary to recognize and resolve various financial reporting issues in a business.
  • • To develop proficiency in preparing and analyzing consolidated financial statements to ensure accurate reporting of financial information.
  • • To present financial evidence clearly and transparently to stakeholders, including shareholders, investors, creditors, and regulatory authorities, ensuring compliance with reporting requirements and ethical standards.
  • • To effectively apply theoretical knowledge to real-world business strategies and decisions, preparing students for future careers in finance and accounting while nourishing their critical thinking abilities.

Outcomes

  • Thorough Understanding of Fundamental Concepts: Understand and apply the advanced accounting concepts to analyze the effect of diverse financial events on various business combinations.
  • Critical Thinking Abilities: Acquire the capacity to analyze and resolve complex accounting issues by applying theoretical knowledge to practical situations.
  • Preparation and Reporting of Group Financial Statements: Acquire the knowledge and skills necessary to prepare and interpret group financials accurately for effectively communicating financial information to diverse stakeholders through accurate and concise reporting.
  • Global Outlook on Accounting Practices: Gain a global outlook on accounting practices and understand how international events impact financial scenarios across various business combinations.
  • Ethical Considerations in Financial Reporting: Apply ethical conduct and professionalism in financial reporting, adhering to international accounting standards and ethical considerations.

References

  • 1. Financial Accounting and Reporting - Professional Level by The Institute of Chartered Accountants of Bangladesh (ICAB); Latest edition.
  • 2. Intermediate Accounting by Donald E Kieso Phd, CPA, Jerry J. Weygandt Phd, CPA, Terry D. Warfield Phd, CPA, McGraw-Hill/Irwin; IFRS Edition.
  • 3. Advanced Accounting by Floyd A. Beams, Joseph H. Anthony, Bruce Bettinghaus and Kenneth Smith; Prentice Hall; Latest edition.

Objectives

  • • To understand the function of managerial finance
  • • To understand the difference between net cash flow and net income and the relevance of cash flow in financial planning.
  • • To utilize the time value of money concepts.
  • • To use certain stock and bond valuation models.
  • • To engage in certain capital budgeting procedures including payback, discounted payback, net present value, and internal rate of return.
  • • To identify and calculate component costs of capital and the weighted average cost of capital.
  • • To determine the relevance of dividend policy in determining the investment decisions
  • • To significance of leverage and their respective influences on profitability.

Outcomes

  • Demonstrate an understanding of shareholder value maximization as the appropriate goal of the firm as well as the financial environment and the ability to learn the financing mechanism in the financial paradigm.
  • Demonstrate an understanding of how financial assets are valued in the market as well as how firms evaluate capital projects and make accept/reject decisions.
  • Demonstrate an understanding of the techniques for estimating the cost of capital for a company and how dividend policies impact a firm’s value.
  • Develop a basic understanding of the efficient use of leverage on sensitivity analysis.
  • Review important ideas from modern finance theory and develop financial tools needed for valuing investment projects while applying basic insights from corporate finance theory to real business decisions.

References

  • Principles of Managerial Finance by Lawrence J. Gitman; Published by Pearson; Latest edition.
  • Fundamentals of Finance by Shahjahan Mina; Published by Brothers’ Publication: Dhaka; Latest edition.
  • Introduction to Financial Management by Charles P. Jones; Published by Mcgraw-Hill; Latest edition.
  • Suggested Readings: Thoughts of Warren Buffet about managing own finance • BB website: Financial System of Bangladesh • Direct Listing of IPO in Bangladesh • Investopedia- Bond Valuation • Capital budgeting Methods- WallstreetMojo • Harvard Business School Online: https://online.hbs.edu/blog/post/cost-of-capital • Video link: https://youtu.be/f6E4POki8vg?si=VKf1HilBk315OCwK • What is Leverage: Forbes Advisor https://www.forbes.com/advisor/investing/what-is-leverage/

4th Semester

Objectives

  • • To analyze individual and group behavior in organizations and manage different organizational scenarios accordingly
  • • To identify various types of values and personality dimensions to adjust in a workplace consisting of diverse employees
  • • To understand different motivational theories and evaluate how those strategies are applicable in various organizational environment
  • • To learn about the theories associated with leadership and the factors that influence the perception and decision-making ability of the employees
  • • To understand different bases of power and how power tactics and politics vary from one scenario to another in the workplace
  • • To illustrate and evaluate the elements of organizational structure and understand the impact of myriad cultures in the workplace

Outcomes

  • Basic Concept Development: Understand basic organizational behavior based concepts/theories and develop fundamental knowledge, skills and concepts needed to resolve actual human resource management problems or issues.
  • Human Resource Management Skill Development: Develop skills regarding how to manage individuals in the organization for better performance by understanding individual and interpersonal behavior of the employees in an organization.
  • Analytical Skill Development: Progress the ability to work with people effectively who have different values, backgrounds or areas of expertise.
  • Workplace Behavior and Motivation Enhancement: Design workplace safety programs and encourage the roles of the employer and the employee in enforcing safety policies and procedures through successful job motivation techniques and training or orientation programs.
  • Group Dynamics Management: Manage different groups in the workplace through theoretical and practical knowledge of group dynamics, effective team building, leadership and organizational culture while simultaneously giving the opportunity to apply this knowledge through team projects.

References

  • 1. Organizational Behavior by Pearson Stephen P. Robbins and Timothy A. Judge; Published by; Latest edition.
  • 2. Organizational Behavior by Fred Luthans; Published by McGraw-Hill Education; Latest edition.

Objectives

  • • To explain the three primary purposes of management accounting namely, inventory valuation, decision support and cost control.
  • • To compare traditional and contemporary costing approaches for the above purposes.
  • • To explain how costs are analyzed for different product costing contexts such as job-order, process or joint-product systems.
  • • Learn to develop and apply standards and budgets for planning and controlling purposes.

Outcomes

  • Critically analyze and provide recommendations to improve the operations of organizations through the application of management accounting techniques.
  • Demonstrate mastery of costing systems, cost management systems, budgeting systems and performance measurement systems.
  • Demonstrate the need for a balance between financial and non-financial information in decision making, control and performance evaluation applications of management accounting.
  • Evaluate the costs and benefits of different conventional and contemporary costing systems.

References

  • 1. Managerial Accounting by Garrison, Noreen, Brewer; Published by McGraw Hill; Latest edition.
  • 2. Introduction to Management Accounting by Charles T. Horngren, Gary L. Sundem, William O. Stratton, Dave Burgstahler, Jeff O. Schatzberg; Published Pearson Education; Latest edition.
  • 3. Advanced Management Accounting by Robert S. Kaplan, Anthony A. Atkinson; Latest edition.

Objectives

  • • Understand the nature, classifications, and sources of law, including powers and limitations of government established by the Constitution.
  • • Understand the requirements for valid contracts, types of contracts, and potential problems in the formation and enforcement of contracts.
  • • Know key provisions of major employment laws and understand legal concepts related to employer/employee relationships.
  • • Identify and understand the key provision of laws regarding sale of goods, labor rights, and consumer rights.
  • • Understand the legal and regulatory constraints on business decision-making, allowing managers to maximize profits within these constraints.
  • • Expose future business managers and other professionals to sufficient law and ethics so they can recognize and avoid potential problems, seeking competent advice when necessary.

Outcomes

  • Demonstrate Knowledge: Exhibit a comprehensive understanding of fundamental legal principles governing business operations, including but not limited to contracts, property, employment, and business organizations.
  • Apply Legal Concepts: Apply legal concepts and principles to real-world business scenarios, demonstrating the ability to recognize, analyze, and respond to legal issues in a business context.
  • Contractual Competence: Develop proficiency in contract interpretation, negotiation, and drafting, and exhibit a sound understanding of the legal implications surrounding the formation, performance, and enforcement of contracts.
  • Navigate Business Ethics and Ethical Decision Making: Evaluate the intersection of business ethics, corporate social responsibility, and the legal environment. Assess the ethical implications of legal decisions and demonstrate an understanding of the impact on a business's reputation. Integrate ethical considerations into business decision-making processes.
  • Risk Management: Identify and assess potential legal risks associated with business activities and develop strategies for risk mitigation and compliance with relevant laws and regulations.
  • Understanding of Labor Laws, employment, and consumer rights: Develop a thorough understanding of Labor Laws, employment regulations, and consumer rights. Acquire the skills to apply legal frameworks, ensuring fairness in the workplace and promoting consumer protection. Gain the ability to analyze and address emerging issues, fostering a proactive approach to legal compliance and social responsibility.

References

  • 1. Mercantile Law by M C Kuchhal & Vivek Kuchhal; Published by Vikas Publishing; Latest edition.
  • 2. Commercial Law including Company Law and Industrial Law by Arun Kumar Sen & Jitendra Kumar Mitra; Published by World Press; Latest edition.
  • 3. Labor Laws of Bangladesh; Published by Ministry of Law, Justice and Parliamentary Affairs; Latest edition.
  • 4. The Consumer Right Protection Act; Published by Ministry of Law, Justice and Parliamentary Affairs; Latest edition.
  • 5. Students are highly encouraged to read the national and international dailies on a regular basis, especially focusing on the business and economy section of them.

Objectives

  • • To provide a scientific and objective approach to think critically about quantitative analysis.
  • • To understand the basics of linear regression and related statistical techniques.
  • • To learn and improve statistical software skills for regression analysis.
  • • To apply statistical techniques using Microsoft Excel, SPSS, Eviews & Stata.
  • • To evaluate the results of statistical analysis and communicate with relevant stakeholders in the real world.

Outcomes

  • Hypothesis Application: Develop the ability to describe the statistical precision of analysis of variance (ANOVA) and regression model by performing hypothesis tests.
  • Regression Fundamentals: Formulate an optimal regression model and evaluate the mathematical assumptions of least squares regression being satisfied by the variables in the model.
  • Nonparametric Analysis: Apply nonparametric methods including chi-square test for solving real world problems.
  • Time Series Forecasting: Understand and apply the most common methods for time series forecasting using a regression-derived trend line.
  • Panel Data Models: Harness the most widely used techniques of panel data analysis using fixed-effects and random-effects models.
  • Data Analysis and Interpretation: Acquire skills in analyzing data and interpreting results using statistical models.

References

  • 1. Statistical Techniques in Business & Economics by Douglas A. Lind, William G. Marchal & Samuel A. Wathen; Published by McGraw-Hill Companies, Inc.; Latest edition.
  • 2. Statistics for Management by Richard I. Levin & David S. Rubin; Published by Prentice Hall; Latest edition.
  • 3. Basic Econometrics by Damodar N. Gujarati & Dawn C. Porter; Published by McGraw-Hill Companies, Inc.; Latest edition.
  • 4. Introductory Econometrics: A Modern Approach by Jeffrey M. Wooldridge; Published by South-Western Cengage Learning; Latest edition.

Objectives

  • • Understand the concept of supply chain management in global and Bangladesh perspective.
  • • Develop a supply chain strategy which fits with the firm’s overall competitive strategy.
  • • Learn how to mathematically model various distribution networks.
  • • Learn how to critically analyze business issues related to supply chain.

Outcomes

  • Gain basic understanding about supply chain management and supply chain performance in order to analyze supply chains.
  • Understand how a supply chain network is designed for various sectors.
  • Gain knowledge about planning and coordinating demand and supply in a supply chain.
  • Analyze sourcing and pricing decisions in a supply chain

References

  • 1. Supply Chain Management by Sunil Chopra, Peter Meindl, and D.V. Kalra; Published by Pearson Education Inc.; Latest edition.
  • 2. Sourcing and Supply Chain Management by Robert B. Handfield, Robert M. Monczka, James L. Patterson, and Larry C. Giunipero; Published by South-Western Cengage Learning; Latest edition.
  • 3. Supply Chain Management – a Logistics Perspective by John J. Coyle, C. John Langley, Brian Gibson, Robert A. Novack, Edward J. Bardi; Published by Cengage Learning; Latest edition.

Objectives

  • • Analyze the determinants of money supply and demand, and their implications for economic stability and growth.
  • • Explore the role of central banks in formulating and implementing monetary policies to achieve macroeconomic objectives such as price stability, full employment, and economic growth.
  • • Examine the transmission mechanisms through which monetary policy influences aggregate economic variables such as interest rates, investment, consumption, and inflation.
  • • Apply theoretical models and empirical methods to analyze the effectiveness of monetary policy in different economic contexts and under various conditions.
  • • Understand the challenges and limitations faced by central banks in conducting monetary policy, including the zero lower bound, liquidity traps, and credibility issues.
  • • Discuss the role of unconventional monetary policy tools, such as quantitative easing and forward guidance, in response to financial crises and economic downturns.
  • • Critically evaluate current debates and controversies in monetary economics, including the debate over rules versus discretion in monetary policy, the impact of digital currencies, and the future of the international monetary system.

Outcomes

  • Understand and Analyze Monetary Economics Theories and Concepts: Students will be able to understand and analyze the determinants of money supply and demand and assess their implications for economic stability and growth.
  • Understand Central Bank’s Role and Analyze Central Bank Policies: Students will gain a comprehensive understanding of the role of worldwide central banks in formulating and implementing monetary policies to achieve macroeconomic objectives such as price stability, full employment, and economic growth.
  • Explore Policy Transmission Mechanisms: Students will explore the transmission mechanisms through which monetary policy influences aggregate economic variables such as interest rates, investment, consumption, and inflation.
  • Understand the Impacts of Monetary Policy in Financial Markets and in Global Financial Crises: Students will Understand the impacts of monetary policy involves analyzing how interest rate changes affect financial markets and, monetary policy stabilizes financial systems and restores confidence during financial crises
  • Critically Evaluate Monetary Policy Challenges and Innovations: Students will critically evaluate the challenges and limitations faced by central banks in conducting monetary policy, including issues like the zero lower bound, liquidity traps, and credibility. They will also assess the role and impact of unconventional monetary policy tools, such as quantitative easing and forward guidance, particularly in response to financial crises and economic downturns.

References

  • 1 The Economics of Money, Banking, and Financial Markets by Frederic S Mishkin; Pearson; Latest edition.
  • 2 Monetary Economics, Theory and Policy by Bennett T McCallum; Mcmillan; Latest edition.
  • 3 Money, Banking and Financial Markets by Roger LeRoy Miller, David D. VanHoose; McGraw-Hill; Latest edition.
  • 4 Monetary Policy Statement by Bangladesh Bank; Latest edition.

5th Semester

Objectives

  • • to understand what a financial system is and does, and the distinct functions of each component.
  • • to understand some important financial instruments and the economic principles underlying their use.
  • • to understand the relationship among assets, agents, and institutions.
  • • to solve simple problems using quantitative or graphical tools.
  • • to appreciate country differences in a world of interdependence and rapid change.
  • • to critically evaluate the institutions and instruments of modern financial activity.

Outcomes

  • Understand the theories and concepts of financial markets and show what drives the term structure of interest rates and how the interest rate is being determined in the economy.
  • Evaluate detailed characteristics of different financial asset classes and how they operate in bridging the gap in the economy.
  • Evaluate the sources and uses of funds by various key financial Institutions of the financial sector.
  • Know the main functions of the Bangladesh Bank and talk about how money is being created and the tools BB uses to affect the money supply.
  • Explain how financial markets differ from each other and the securities’ valuation of several financial institutions based on the market conditions.

References

  • 1. Financial Markets and Institutions by Jeff Madura; Published by South-Western Cengage Learning; Latest edition.
  • 2. Financial Markets and Institutions by Anthony Saunders; Published by Marcia Cornett and Otgo Erhemjamts; Latest edition.
  • 3. Mathematics: With applications in management and economics by Earl K Bowen; Published by Irwin Professional Publishing; Latest edition.
  • 4. Handouts on Monetary Policy
  • 5. Handouts on National Budget
  • 6. Materials on Financial Institutions of Bangladesh

Objectives

  • • To introduce the concept of auditing and assurance services as a demand driven discipline
  • • To understand the audit process as a whole.
  • • To give a comprehensive knowledge of income tax system in Bangladesh.
  • • To know how to calculate income from various sources and finally find out the final tax liability.

Outcomes

  • Understand the responsibilities and the process of audit from setting objectives to report writing.
  • Assess the risks associated with auditing in a given situation.
  • Understand the income tax payment cycle in Bangladesh.
  • Calculate the taxable income and total income tax of an assessee under different heads of income.

References

  • 1. Auditing: An Integrated Approach by A. Arens and J. K. Loebbecke; Published by Prentice Hall; Latest edition.
  • 2. Bangladesh Income Tax: Theory and Practice by Shil, Masud and Alam; Published by AMS Publications & Shams Publications; Latest edition.
  • 3. Study Manual: Assurance (CA Certificate Level); Published by The Institute of Chartered Accountants of Bangladesh; Latest edition.

Objectives

  • • Provide the students with an understanding of business opportunities
  • • Provide the students with an understanding of potential challenges in the process of creating a new business venture.
  • • Understand the process by which new business ideas are developed and implemented.
  • • Give the students “how-to-do-it” fundamentals in establishing their own businesses.

Outcomes

  • Understand the process of entrepreneurship and why people become entrepreneurs
  • Identify entrepreneurial opportunities in the external and internal environment
  • Create a business plan for a new business including marketing plan, financing plan, and plan on managing human resource.
  • Evaluate the financial performance of the new business and develop an effective exit strategy

References

  • 1. Small Business Management – An Entrepreneurial Emphasis by Longenecker, J. G., Moore, C. W. and Petty, J. W.; Published by Southwestern Publishing Co.; Latest edition.
  • 2. Entrepreneurship Development – An Operational Approach by Islam, N., and Mamun, M. Z.; Published by University Press Limited, Dhaka; Latest edition.
  • 3. Management by Robbins, S. P. & Coulter, M.; Published by Prentice Hall Inc. Boston; Latest edition.

Objectives

  • Create an understanding of comparative working capital management policies
  • Investigate funds flow cycles and their impact on working capital management objectives.
  • Investigate funds flow cycles and their impact on working capital management objectives.
  • Plan analytical skills, tools and techniques to enhance the decision-making process.

Outcomes

  • Comprehension of comparative working capital management policies
  • Compare and contrast the relative merits of alternative working capital policies and the likely short-term and long-term impact on the firm.
  • Formulate appropriate working capital management policies to achieve corporate objectives.
  • Write a plan for a balanced integration of cash, credit and other short-term topics and policies.
  • Formulate and integrate an extended treatment on international working capital topics.

References

  • Modern Working Capital Management: Text and Cases

Objectives

  • The objective of Research Methodology is to learn how research is being done, and to put that knowledge into practice. The students learn how to apply a great number of statistical techniques, draw conclusions from those, and determine what statistical techniques would be suitable for a given dataset and/or research question.

Outcomes

  • a) Defending the use of Research Methodology b) Judging the reliability and validity of experiments c) Being able to perform exploratory data analysis d) Using parametric and non-parametric hypothesis tests (and interpreting their results). e) Being able to draw conclusions from categorical data f) Using computer-intensive methods for data analysis g) Drawing conclusions from statistical test results

References

  • 1 Research Methodology: Methods & techniques, C.R. Kothari. 2 Gopal K. Kanjii.100 Statistical Tests. New Delhi: Sage Publication.