Bangladesh University of Professionals (BUP)

Program outline

Course List

General Guideline

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Objective
• Preparing students to develop and interpret financial data required for decision-making by managers, investors, regulators, and other stakeholders. • Paving the way in research-based accounting education through the application of information technology in business and other organizations for the benefit of the people of Bangladesh and the global community. • Facilitating our graduates’ easier accesses in professional accounting programs in home and abroad. • Developing individual leadership in contemporary Accounting practices.
Mission
To advance the discipliners of Accounting and Information Systems through eminence on research based accounting education, and the application of information systems in business and other organizations.
Vision
To achieve both national and international recognition in Accounting and Information Systems by offering programs of academic excellency that satisfy criteria of entrance in professional accounting programs and academic discipline.

Course List

Semester 1

ALD1101 | Principles of Accounting

ALD1101

Objective

• To understand and to think critically about the theoretical, conceptual, and practical aspects of the basics of the accounting. • To understand key concepts frequently used by accounting literature. • To explore the IAS and IFRS related with Accounting Practices (Elementary Level). • To explore and compare different Accounting Practices (British & American).

Outcome

Course Outcome

Reference

Content will be updated soon.

ALD1102 | Introduction to Business

ALD1102

Objective

Provide a basic understanding of the different forms of businesses, industries, and services;

explain the nature of business and its environment;

Discuss various forms of business ownership and the general methods of financing;

Describe commonly found securities markets;

Explain the common ethical challenges faced by businesses;

Outcome

Attendance/Participation:

Academic Honesty Policy:

Reference

Content will be updated soon.

ALD1103 | Business Mathematics

ALD1103

Objective

1. To develop understanding of basic concepts and principles of mathematics used in the area of business and economics; 2. To understand the theories and practices of mathematical approach to decision making; 3. How the business problem is solved by mathematical programming. 4. To solve optimization problem and to calculate the benefit of consumers and producers. 5. To enrich the reasoning and calculative ability to develop self-reliance and satisfaction so that s/he can deal any business problem efficiently even under stressed condition

Outcome

This course is introduced to understand various mathematical approaches which are broadly used for solving business and economic problems. Mathematics is a course in the methods of gathering, analyzing and interpreting data. It can apply to any number of fields- from anthropology to hedge fund management.

Reference

Mathematics with Applications in Management and Economics, E. K. Bowen, G. D. Prichett & J. C. Saber. Business Mathematics, D.C. Sancheti & V.K. Kapoor.

GED1104 | Functional English & Presentation Skill Development

GED1104

Objective

The learning objectives of this course are as follows: (a) To understand importance of verbal and nonverbal communication, (b) To develop ability of organizing information for presentation, (c) To know how to handle the visual and other hardware during the presentation, (d) To master the art of handling the questions from the audience, (e) Analyze the needs and interests of an audience, (f) Attract and hold an audience's attention during meetings and presentations, (g) Select the most suitable delivery method based on the audience, the environment and the message being delivered, (h) To develop required presentation skills using English as medium, (i) Learn different communication tools in English such as Complaint Letter, Memo, Sales Letter and so on

Outcome

Course Outcomes

Reference

Wren and Martin English Grammar

Successful Presentation Skills by Andrew Bradbury

The Art and Science of Presentation Skills by Prof. Moinuddin Chowdhury

GED1105 | Bangladesh Studies

GED1105

Objective

• 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.

Outcome

Course outcome:

Reference

Bangladesh Studies

Semester 2

ACT1201 | Intermediate Financial Accounting

ACT1201

Objective

This course is designed to achieve some specific objectives. These are to: 1. have an understanding as to how financial transactions are processed 2. know how to apply generally accepted accounting principles; 3. prepare a set of financial statements; and 4. apply basic tools to analyze financial statements

Outcome

Content will be updated soon.

Reference

Principles of Accounting

Intermediate Accounting

ALD1202 | Business Communication & Report Writing

ALD1202

Objective

Understanding the importance of realistic business communication process with real life business scenarios.

Adapting writing processes considering different business situations and selecting appropriate words in those scenarios through examples.

Helping the students in learning the differences between formal and informal writing techniques by providing samples of formal and informal emails, letters, memos and reports.

The course deals with explanation of why communicating clearly across cultures is important to business though case studies.

Helping students constructing their CV and resume through real life samples and preparing them for job interviews.

Outcome

Reference

Lesikar’s Business Communication: Connecting in a Digital World

Business and Administrative Communication

Business Communication- Building Critical Skills

Business Communication Today

ALD1203 | Business Statistics

ALD1203

Objective

At the completion of this course, the students should be able to: 1. develop an overall understanding of the basic ideas of statistics and business statistics; 2. use statistical methods to gather, describe, analyze and interpret data in economics, business and management 3. develop an understanding of the formulation of hypothesis in the area of business and to explain their results;

give an idea of survey design and analysis of survey data in the area of business, economics, finance, and banking; 5. apply probability and Bayesian approaches to solve business problems;

Outcome

This course is introduced to understand various statistical approaches which are broadly used for solving business and economic problems. Statistics is a course in the methods of gathering, analyzing and interpreting data. It can apply to any number of fields- from anthropology to hedge fund management. At the completion of this course, the students should be able to: 1. To develop understanding of basic concepts and principles of statistics used in the area of business and economics; 2. To understand the theories and practices of statistical approach to decision making; 3. How the business problem is solved by mathematical programming. 4. To solve optimization problem and to calculate the benefit of consumers and producers. 5. To enrich the reasoning and calculative ability to develop self-reliance and satisfaction so that s/he can deal any business problem efficiently even under stressed condition This course is statistically intensive and much of what you learn here will deal with things you encounter every day

Reference

1. Statistical Techniques in Business and Economics Douglas A. Lind, William G. Marchal, Samuel Adam Wathen

Business Statistics Gupta S. P., Gupta M. P.

Introduction to Statistics and Probability Islam M. Nurul

ALD1204 | Principles of Management

ALD1204

Objective

Management is often recognized as the fifth factor of production. The purpose of this course is to give the Students a basic understanding of the role and functions of a manager and to explain the principles, concepts, and techniques used by managers in carrying out their work. It also aims at getting the students acquainted with the complexity and wide variety of issues managers face in today’s business firms.

Outcome

Graduates will understand the importance of learning Priciples of Management

Reference

W. Ricky Griffin. Management (Hougton Mifflin Company).

GED1205 | Database Management and Computer Programming

GED1205

Objective

The objective of this course is to introduce the basic concepts of computer and information systems. It will introduce the students with operating systems and most commonly used office software. It will also cover the fundamental concepts, theories, practices, and management of information system in organizations. Moreover, students will be familiar with the common and contemporary business programming languages along with their applications in real life situation.

Outcome

This course makes to bridge the fundamental concepts of computers with the present level of knowledge of the students. Understand binary, hexadecimal and octal number systems and their arithmetic. Understand how logic circuits and Boolean algebra forms as the basics of digital computer. This courses focus on helping students develop an understanding of computer networks, operating systems, algorithms, database systems and web design. In LAB, students will be be familiar with the basic concepts underlying a MS office in lab; Also, students in computer programming courses will become familiar with programming languages such as database programming SQL for MS access.

In Theory: This course makes to bridge the fundamental concepts of computers with the present level of knowledge of the students. Understand binary, hexadecimal and octal number systems and their arithmetic. Understand how logic circuits and Boolean algebra forms as the basics of digital computer. This courses focus on helping students develop an understanding of computer networks, operating systems, algorithms, database systems and web design. Students in computer programming courses will become familiar with programming languages such as HTML and CSS Coding, Hardware and software.

In Lab: Install, configure, and interact with a relational database management system; Describe, define and apply the major components of the relational database model to database design; Learn and apply the Structured Query Language (SQL) for database definition and manipulation; Utilize a database modeling technique for a single entity class, a one-to-one (1:1) relationship between entity classes, a one-to-many (1:M) relationship between entity classes, a many-to-many (M:M) relationship between entity classes, and recursive relationships; Define, develop and process database tables; Learn and implement the principles and concepts of information integrity, security and confidentiality; Apply ethical computing concepts and practices to database design and implementation.

Reference

Introduction To Computers

Management Information Systems (TWELFTH EDITION)

Course Outline

Semester 3

ACT2101 | Advanced Financial Accounting-I

ACT2101

Objective

Content will be updated soon.

Outcome

Content will be updated soon.

Reference

Intermediate Financial Accounting, 2nd edition

ICAB Study Manual

ALD2102 | Principles of Finance

ALD2102

Objective

The basic objective of this finance foundation course is to summarize the fundamental theoretical aspects of finance relevant to the future study of finance and application within a range of profession including accounting and property valuation issues. By the end of this course students should be able to: 1. Explain the financial goal governing a firm’s decisions 2. A deep understanding of the concepts of time value of money and its application to various valuation models to value long-term debt, preference shares and ordinary shares 3. Explain the importance, role and techniques of capital budgeting in a project or firm 4. Understand risk and return, diversifiable and non-diversifiable risk, and asset pricing models 5. Understand how to determine the cost of capital of a project or firm 6. Explain operating and financial leverage, and implications for the target capital structure 7. Discuss theories and issues related to dividend policy 8. Identify & apply ethical principles relevant to the finance profession

Outcome

On successful completion of this course, students will be able to: Explain the financial goal of a firm. Apply time value of money principles to evaluate investment opportunities. Apply various capital budgeting techniques to evaluate investment projects. Determine the required return of different sources of finance. Compute the weighted average cost of capital of a project or a firm. Demonstrate the impact of taxes and bankruptcy costs on a firm’s capital structure.

Reference

L.J. Gitman and E.A. Moses. Principles of Managerial Finance

Eugene F. Brigham and Joel F. Houston. Fundamentals of Financial Management (Thomson South-Western).

M.Y. Khan and P.K.Jain. Financial Management: Texts, Problems and Cases

ALD2103 | Principles of Marketing

ALD2103

Objective

Basic Marketing Know How

Recent development of marketing

Marketing Mix Know How

Introducing Marketing Strategies

Outcome

Defining Marketing and the Marketing Process

Understanding the market place and consumers

Designing customer driven strategy and mix

Extending Marketing

Reference

Principles of Marketing

ALD2104 | Microeconomics

ALD2104

Objective

• 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).

Outcome

• 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

• Work and learn independently and with others

• Communicate their knowledge and understanding of economic issues using written, verbal and visual expression

• Understand the broader social consequences of economic decisions making

Reference

Content will be updated soon.

GED2105 | Foreign Language (French)

GED2105

Objective

The course has been designed basing on following objectives: a. To teach basic elements of Elementary French Language for writing and speaking correctly. b. To build the confidence of learners for doing communication in Elementary French speaking countries. c. To make them capable to do communication in different real life situations. d. Motivate students to learn Elementary French by showing its importance in various fields. e. To increase learners awareness and knowledge of the Elementary French community and culture all over the world.

Outcome

Reference

Content will be updated soon.

Semester 4

ACT2201 | Advanced Financial Accounting-II

ACT2201

Objective

• Apply conceptual principles when selecting appropriate accounting policies. • Demonstrate the ability to assess a situation, identify issues and alternatives, and provide a recommendation using advanced accounting knowledge and ethical professional judgment. • Classify and account for various financial instruments using International Financial Accounting Standards. • Explain the concept of business combinations and the main theories and methods of accounting for business combinations. • Prepare consolidated financial statements at acquisition and in subsequent years for both fully owned and partially owned subsidiaries. • Apply the equity method of accounting for joint ventures (IFRS 11). • Translate foreign currency transactions and account for fair value and cash flow hedges. • Choose and apply the proper method to translate and consolidate foreign operations. • Describe the financial reporting objectives for government and discuss the reporting issues relevant to government.

Outcome

Upon completion of this course, students should able to: 1. Identify and describe different types of inter-entity relationships based on relevant Bangladeshi Accounting Standards. 2. Discuss and solve accounting issues that arise from inter-entity relationships. 3. Explain the consolidation process and prepare consolidated financial statements based on relevant accounting Standards. 4. Demonstrate the ability to perform complex accounting techniques and methods as required by the relevant accounting standards. 5. Read and analyses consolidated financial statements including accounting policies and other information disclosures.

Reference

R. E. Baker, V. C. Lembke and T. E. King. Advanced Financial Accounting (McGraw-Hill Irwin).

Financial Accounting and Reporting, Study Manual (2017-2018); ICAEW, ISBN: 978-1-78363-214-5.

Floyd A. Beams, Joseph H. Anthony, Bruce Bettinghaus and Kenneth Smith. Advanced Accounting (Prentice Hall).

ACT2203 | Introduction to Programming and Database Management

ACT2203

Objective

Main objective of the course is to teach foundational concepts in programming and database to prepare student of AIS so that they can apply their programming knowledge in solving accounting and information management problems

Outcome

• Student will be able to understand basic design of programming problems and how to develop algorithm or flowchart as design of the solution of problem.

• Understand basic programming elements and how to develop a program in C environment

• Understand basic use of conditional statements, loops and arrays in programming.

• Understand concept of database and its design.

• Understand basics of visual basic programming

• Apply visual basic environment to develop database management system

• Student will be able to understand basic design of programming problems and how to develop algorithm or flowchart as design of the solution of problem.

• Understand basic programming elements and how to develop a program in C environment.

• Understand basic use of conditional statements, loops and arrays in programming.

• Understand concept of database and its design.

• Understand basics of visual basic programming

• Apply visual basic environment to develop database management system

Reference

Programming with C

Programming in ANSI C

Database System Concepts

ALD2202 | Financial Management

ALD2202

Objective

To help implementing effective financial strategies;

To give exposure in risk analysis.

To help students to make better financial decisions;

To understand how specific techniques and decisions can be used to help maximize the value of the firm;

Outcome

Students will able to make better financial decisions;  To help implementing effective financial strategies;  To understand how specific techniques and decision can be used to help maximize the value of the firm;  To exposure in risk analysis.

Reference

1. Financial Management (latest edition) by Eugene F. Brigham and Michael C. Ehrhardt. ISBN-13: 978-81-315-0491-8.

Principles of Managerial Finance – (13th Edition) Lawrence J. Gitman and Chad J. Zutter (The Prentice Hall series in finance). ISBN-13: 978-0-13-611946-3.

Financial Management (latest edition) by Jonathan Berk, Peter DeMarzo, and Ashok Thampy (Pearson Education, Inc.). ISBN-13: 978-81-317-2787-4.

Financial Management (latest edition) by Sheeba Kapil ((Pearson Education, Inc.). ISBN-13: 978-81-317-3165-9.

ALD2204 | Macroeconomics

ALD2204

Objective

To give students a background of basic macro-economic theories

To give ideas about key macroeconomic indicators, terms, concepts and classifications;

To explain the importance of national Income measurement and their relationship with national decision making

To know detail about Monetary policy and Fiscal Policy.

Outcome

to give students a background of basic macro-economic theories;

to give ideas about key macroeconomic indicators, terms, concepts and classifications

to explain the importance of national Income measurement and their relationship with national decision making and

to know detail about Monetary policy and Fiscal Policy.

Reference

Principles of Macroeconomics (5th Edition) by Mankiw

ALD2205 | Legal Environment of Business

ALD2205

Objective

Demonstrate familiarity with various legal resources and the ability to use them.

Demonstrate the ability to organize and present their work in an effective and professional manner.

Demonstrate an understanding of the interrelationships among the legal, social, political, ethical, cultural, international, and technological environments and their impact on business.

Demonstrate the ability to understand and apply major areas of law affecting business in the subject matter areas covered in the course, incorporating the influence of technology, the impact of demographic diversity, and the use of appropriate quantitative techniques, within an ethical framework.

Demonstrate the ability to analyze issues and situations having legal implications including demographic changes with accompanying diversity issues, development and use of technological innovations, social changes, the political arena, and environmental and ethical factors, and assess the consequences of courses of action.

Demonstrate an understanding of the interrelationships among the legal, social, political, ethical, cultural, international, and technological environments and their impact on business.

Demonstrate the ability to organize and present their work in an effective and professional manner.

Demonstrate familiarity with various legal resources and the ability to use them.

Outcome

On successful completion of this course, students will be able to-

Reference

1. The Banking Companies Act, Muhammad Mahbubur Rahaman, New Warsi Book Corporation 2. The Contract Act, Dhaka Law Reports, Esrarul Huq Chowdhury 3. Labor and Industrial Laws of Bangladesh, A.K.K. Nasim, ReMISi Publishers 4. Company and Securities Laws, Dr. M. Zahir, The University Press Limited

Semester 5

ACT3101 | Cost Accounting

ACT3101

Objective

To provide the students with an in-depth knowledge of Cost Accounting concepts, principles and methods to develop ability and skills to prepare and analyses data. 2. To meet the requirements of different manufacturing concerns. 3. To know the role of cost accounting and quantitative analysis within the organization. 4. To apply the principles relating to the costing and control of the different resource inputs into the business. 5. To demonstrate costing methods and techniques appropriate to a variety of different business.

Outcome

Reference

Cost Accounting

Managerial Accounting

ACT3102 | Corporate Finance

ACT3102

Objective

To describe what managers do and why they need financial decision

To understand different types of project in business

To identify the project that provides best outcome

To identify way of financing for the company and choose the best form.

To perceive the mechanism of financial engineering

Outcome

Agency Problem:

describe the processes of capital budgeting

Connect the risk of capital investment with the opportunity cost of capital

Calculate the cash flows of the project

Reference

Corporate Finance

ACT3103 | Auditing & Assurance

ACT3103

Objective

1. Explain the nature, purpose and scope of assurance engagements. This includes the ability to identify and describe the work required to meet the objectives of audit and non-audit assignments. 2. Demonstrate their ability to work within a professional and ethical framework and comply with quality control practices and procedures. 3. Explain the nature of internal audit and describe its role. Understand the nature of internal controls and the how to identify and address any deficiencies. Students should be able to understand and realize this role as part of an overall performance management and its relationship and interaction with the external audit. Students should also understand the importance of internal controls and be able to provide recommendations to minimize any deficiencies. 4. Demonstrate how the auditor obtains an understanding of the entity and its environment and the nature and importance of audit planning. 5. Practice on audit procedures, as part of the planning phase and particularly on preliminary analytical procedures.

Outcome

1. Explain the concept of audit and assurance and the functions of audit, corporate governance, including ethics and professional conduct. 2. Demonstrate how the auditor obtains and accepts audit engagements, obtains an understanding of the entity and its environment, assesses the risk of material misstatement (whether arising from fraud or other irregularities) and plans an audit of financial statements 3. Describe and evaluate internal controls, techniques and audit tests, including IT systems to identify and communicate control risks and their potential consequences, making appropriate recommendations. Describe the scope, role and function of internal audit. 4. Identify and describe the work and evidence obtained by the auditor and others required to meet the objectives of audit engagements and the application of the International Standards on Auditing (ISAs) 5. Explain how consideration of subsequent events and the going concern principle can inform the conclusions from audit work and are reflected in different types of auditor’s report, written representations and the final review and report.

Reference

Text Book: 1. A. A. Arens and J. K. Loebbecke. Auditing: An Integrated Approach (Prentice Hall). Other References: 1. D. R. Carmichael, J. J. Willingham and C. A. Schaller. Auditing Concepts and Methods (McGraw- Hill). 2. D. D. Chowdhury. Cost Audit and Management Audit (Central Educational Enterprises (P) Ltd.). 3. J. A. Edds. Management Auditing: Concepts and Practices (Kendall and Hunt). 4. G. Gay and R. Simnet. Auditing and Assurance Services (McGraw-Hill Irwin). 5. I. Gray and S. Manson. The Audit Process (Chapman & Hall). 6. T. Lee. Corporate Audit Theory (Chapman & Hall). 7. A. H. Millichamp. Auditing (DP Publications). 8. J. C. Robertson. Auditing (Irwin). 9. E. Woolf. Auditing Today (Prentice Hall). 10. P. C. Jones. Public Sector Auditing (Chapman & Hall).

ACT3104 | Principles of Public Finance & Tax Laws

ACT3104

Objective

The main goal of the course is to provide students with the necessary skills to formulate public policies with an understanding of their economic implications. This goal will be achieved by equipping students to understand justifications for public policy changes, understand instruments used to finance public policy choices, and assess desirability of particular public policies and expenditures. Besides, various tax laws will be taught.

Outcome

• Understand the broader scope of public finance including different sources of public revenue and expenditure framework

• Be able to explain the philosophies behind public budget and fiscal policy

• Get an idea of different tax statutes as applicable to Bangladesh except income tax related laws

• Understand the basic application of tax laws in respective areas

• Work and learn independently and with others

• Communicate their knowledge and understanding of economic issues using written, verbal and visual expression

• Understand the broader social consequences of economic decisions making

Reference

Content will be updated soon.

ALD3105 | Corporate Laws & Governance

ALD3105

Objective

To give exposure in risk analysis. The objectives of this course are: ➢ To explain laws relating to formation, management and winding up of companies as per the Companies Act 1994; ➢ To know and introduce with the Bank Companies Act,1991; ➢ To know and introduce with Financial Reporting Act, 2015; and ➢ To know about the concept of corporate governance and its practices.

Outcome

➢ To understand laws relating to formation, management and winding up of companies as per the Companies Act 1994; ➢ To acquaintance with the Bank Companies Act,1991; ➢ To know and introduce with Financial Reporting Act, 2015; and ➢ To introduce with banking company act 1991➢ To know about the concept of corporate governance and its practices.

Reference

Corporate Laws and Practices, Study Manual, CA Professional Level. The Institute of Chartered Accountants of Bangladesh.

Dhiman Chowdhury. Incentives, Control, and Development: Governance in Private and Public Sectors with Special Reference to Bangladesh (The University Press Ltd.)

The Companies Act, 1994 (Act No. 14 of 1994).

Erik Banks. Corporate Governance: Financial Responsibility, Controls and Ethics (Palgrave Macmillan).

Jill Solomon and Eris Solomon. Corporate Governance and Accountability (John Wiley & Sons Ltd).

Semester 6

ACT3201 | Intermediate Cost Accounting

ACT3201

Objective

On completion of this course they will be able to: a. Demonstrate costing methods and techniques appropriate to a variety of different businesses. b. Explain the role of standard costing within organizations and prepare and interpret standard costs and variance statements. c. Explain target costing, quality costing, service costing, operation costing and its accounting system and control. d. Identify and analyze relevant costs in capital budgeting decisions, explaining the effect of nonquantitative factors upon such decisions.

Outcome

Understand cost accounting knowledge

Apply course material to new situations.

Solve problems and make decisions based on the results of the solutions to the problems

Reference

Cost Accounting: A Managerial Emphasis

Cost Accounting: Concepts and Applications for Managerial Decision Making

Cost Accounting: Planning & Control

ACT3203 | Auditing Practices & Procedures

ACT3203

Objective

Provide an overview of the purpose and scope of assurance engagements including the role of the external audit and its regulatory and ethical framework.

Recognize the standing of the auditing profession in relation to legal and professional requirements and responsibilities.

Explain considerations that should be taken into accounting during planning phase of an assurance engagement.

Understand the internal accounting systems, in order to establish associated control procedures.

Deliver an overview of internal audit and describe its role as part of the overall performance management and its relationship with the external audit.

Explain considerations that should be taken into accounting during planning phase of an assurance engagement.

Recognize the standing of the auditing profession in relation to legal and professional requirements and responsibilities.

Understand the internal accounting systems, in order to establish associated control procedures.

Provide an overview of the purpose and scope of assurance engagements including the role of the external audit and its regulatory and ethical framework.

Outcome

After completion of the course students are expected to be able to-

Reference

ACT3204 | Principles & Practices of Taxation

ACT3204

Objective

• To understand, appreciate, and think critically about the philosophical, theoretical, conceptual, and practical aspects of Bangladesh Taxation Practices. • To understand key concepts frequently used by Bangladesh Taxation system. • To explore the history of Bangladesh Taxation system, • To explore and compare different Taxation system.

Outcome

Principles & Practices of Taxation

Upon completion of this course, students should able to:1. Explain the Difference between Tax and VAT. 2. Develop Income Tax Return by them. 3. Understand the penalties for not following the laws of Tax Ordinance 1984. 4. Understand the Bangladesh Taxation Authority Chain. 5. Understand the Macro Income Tax Environment of Bangladesh.

Reference

National Board of Revenue

Online Tax solutions

Latest Poripotro

Income Tax Return Forms

ALD3202 | Organizational Behavior

ALD3202

Objective

The main objective of this course is to improve students’ understanding of human behavior in an organization and ability to lead people effectively toward increased organizational performance. Students will learn different concepts and approaches relating to organizational behavior and their impact on creating a high-performing organization. They will also know about of the tradeoffs and dilemmas involved with managing people in an organization. These will enable them to analyze organizational problems and develop appropriate solutions successfully in future.

Outcome

On successful completion of this course, students will be able to: 1. Explain the effect of personality, attitudes, and perceptions in team and organizational settings; 2. Describe and apply motivation theories to achieve a team’s or an organization’s goals; 3. Apply team development, team effectiveness, and group decision making models and techniques; 4. Analyze and apply leadership theories and better understand their own leadership style; 5. Explain power and influence strategies and their impact on achieving organization’s objectives; 6. Identify and apply tactics for resolving conflict in work groups; 7. Understand the benefits and liabilities of practiced organizational cultures and subcultures; 8. Describe the elements of organizational structure and its impact on an organization’s performance.

Reference

S. D. Robbins and T. A. Judge. Organizational Behavior (Prentice Hall).

Jennifer M. George and Gareth R. Jones. Understanding and Managing Organizational Behviour (Prentice Hall).

ALD3205 | Management Science

ALD3205

Objective

This course is designed to achieve the following objectives: • Obtain an overview of the kinds of problems linear programming has been used to solve. • Learn how to develop linear programming models for simple problems. • Be able to identify the special features of a model that make it a linear programming model. • Learn how to solve two variable linear programming models by the graphical solution procedure. • Understand the importance of extreme points in obtaining the optimal solution. • Know the use and interpretation of slack and surplus variables. • Be able to interpret the computer solution of a linear programming problem. • Understand how alternative optimal solutions, infeasibility and unboundedness can occur in linear programming problems.

Outcome

course outcome

ourse outcome Outcomes After studying this course, you should be able to: • formulate a given simplified description of a suitable real-world problem as a linear programming model in general, standard and canonical forms • sketch a graphical representation of a two-dimensional linear programming model given in general, standard or canonical form • classify a two-dimensional linear programming model by the type of its solution • solve a two-dimensional linear programming problem graphically • use the simplex method to solve small linear programming models by hand, given a basic feasible point

course outcome Outcomes After studying this course, you should be able to: • formulate a given simplified description of a suitable real-world problem as a linear programming model in general, standard and canonical forms • sketch a graphical representation of a two-dimensional linear programming model given in general, standard or canonical form • classify a two-dimensional linear programming model by the type of its solution • solve a two-dimensional linear programming problem graphically • use the simplex method to solve small linear programming models by hand, given a basic feasible point ourse outcome Outcomes After studying this course, you should be able to: • formulate a given simplified description of a suitable real-world problem as a linear programming model in general, standard and canonical forms • sketch a graphical representation of a two-dimensional linear programming model given in general, standard or canonical form • classify a two-dimensional linear programming model by the type of its solution • solve a two-dimensional linear programming problem graphically • use the simplex method to solve small linear programming models by hand, given a basic feasible point Powered b

Reference

Recommended Text Books: 1. Efrain Turban and Jack R. Meredith. Fundamentals of Management Science (McGraw-Hill Higher Education). 2. Barry Render and Ralph M. Stair. Quantitative Analysis for Business (Prentice Hall). References: 1. Richard L. Levin and Charles A. Kirkpatrick. Quantitative Approaches to Management (McGraw-Hill Inc.). 2. David R. Anderson, Dennis J. Sweeney and Thomas A. Williams. Quantitative Analysis for Business (Thomson). 3. Harold Bierman, Charles P. Bonini and Warren H. Hausman. Quantitative Analysis for Business Decisions (Richard D Irwin).

Semester 7

ACT4101 | Management Accounting

ACT4101

Objective

This course is designed to achieve the following objectives: (i) how today's business firms use managerial accounting to generate financial information to make financial decisions; (ii) develop an understanding of theories and practices of managerial accounting for internal decision making; and

Outcome

Course Outcome

Reference

Managerial Accounting, Garrison, Noreen, Brewer, McGraw Hill

Introduction to management accounting, Charles T. Horngren, Gary L. Sundem, William O. Stratton NJ Prentice Hall

Advanced Management Accounting ,Robert S. Kaplan, Anthony A. Atkinson

ACT4102 | Ethical Issues in Accounting

ACT4102

Objective

Content will be updated soon.

Outcome

Content will be updated soon.

Reference

Content will be updated soon.

ACT4103 | Accounting Information Systems

ACT4103

Objective

Content will be updated soon.

Outcome

Content will be updated soon.

Reference

Content will be updated soon.

ACT4104 | Accounting for Specialized Institutions

ACT4104

Objective

Get an overview about the business environment of specialized institutions in Bangladesh

Get an overview about the financial reporting environment of specialized institutions such as banking and non-banking financial institutions, Leasing companies, Government accounting, NGOs accounting etc. in Bangladesh

Outcome

Preparation of Financial Statements

Idea about reporting framework of specialized institutions

Reference

Banking Theory and Practice

Insurance: Principles and Practices

Risk Management, BBR

ALD4105 | Business Research Methodology

ALD4105

Objective

Understand the language of research and underlying philosophical issues that drive the research endeavor. Where research problems come from, the type of questions that can be asked and how to conceptualize and formalize a research question. How to summarize, analyze and present data to support prompt and e ective decisions. How to sample, measure and design research e.g. di erent surveys, and estimate rela- tionships and probabilities for decision making. Make successful research proposals, presentations and write e ective research reports

Outcome

This course deals with fundamental concepts and techniques and covers all the elementary topics in a typical graduate course in marketing/social research methods. It will mostly focus on: securing respondents, making a test investigation, sampling, collecting data, identifying types and errors of collected data, tabulating and analyzing data, interpreting the ndings and stating the conclusion. The aim of the course is to provide a thorough theoretical grounding in research Methods. The primary objective is to provide an introduction to practical real life research endeavor relevant to business and marketing

Reference

Required Text: Cooper, D. R. and Schindler, S. S. (2014). Business Research Methods, 11th Ed, McGraw-Hill: New York.

2. W. M. Trochin (2002), Research Methods Knowledge Base, Cornell University

Semester 8

ACT4201 | Accounting Theory

ACT4201

Objective

(i) get students familiar with concepts of theory development and theories of accounting policy choice, measurement of economic income and the value relevance of accounting information and with the process of development of accounting and reporting regulations.; (ii) help students of accounting to critically examine the connection between accounting theories and the regulatory framework of financial accounting; (iii) equip students with the ability to critically evaluates conceptual frameworks for the preparation and presentation of financial statements of both the International Accounting Standard Board (IASB) and the Financial Accounting Standard Board (FASB); and (iv) delve into financial disclosure regulations and practices in Bangladesh. The issue of both disclosure adequacy and quality in the corporate annual reports will be highlighted.

Outcome

Mentioned lession wise

Reference

C. Deegan. Financial Accounting Theory (McGraw-Hill Australia Pty Ltd.).

Ahmed RiahiBelkaoui. Accounting Theory (Harcourt).

J. Godfrey, A. Hodgson, A. Tarca, J. Hamilton and S. Holmes. Accounting Theory (John Wiley & Sons Australia, Ltd.).

Reference Journal Articles will be provided as and when required

ACT4202 | Financial Statement Analysis

ACT4202

Objective

This course is designed to: (i) give students a complete knowledge to develop their ability to financial statement analysis for investment and credit decisions and solving the business problems by analyzing and interpreting the accounting information, supplied mainly through financial statements; (ii) make acquaintance with different types of financial statements analysis technique; (iii) use financial statements in valuation and do valuation of a particular business; (iv) help understand the role of accounting rate of return (ARR) in the security valuation process; (v) demonstrate the underlying interdependency between cash accounting and accrual accounting in judging the quality of accrual earnings and the culture of earnings management by firms; and (v) explore the role of leverages, both financial leverage and operating leverage on profitability and its relation to macroeconomic and monetary policies.

Outcome

Financial Statement analysis:It will help to understand the business survivability, forecast, and make comparative analysis

Valuation:Students will learn about different types valuation of a business, intrinsic price calculation, and market analysis.

The Analysis of Growth and Sustainable Earnings

Analysis of the Quality of Earnings

Reference

S. H. Penman. Financial Statement Analysis and Security Valuation (McGraw-Hill Irwin).

2. G. Foster. Financial Statement Analysis (Englewood Cliffs, N.J.: Prentice-Hall).

ACT4203 | Investment System & Portfolio Management

ACT4203

Objective

The focus of this course is on the examination and valuation of the major investment vehicles and strategies popular today. In particular, we will consider how investors allocate their financial assets by forming, managing, and evaluating portfolios containing instruments such as stocks, bonds, futures and option contracts, and mutual funds. Although the ultimate objective will be to develop a conceptual and theoretical background upon which the student can expand his or her knowledge of the field of investments, the topical treatment will be rather practically oriented.

Outcome

Upon completion of this course, students should able to: 1. Research the investment environment, different types of financial investment instruments and financial institutions; 2. Analyse and evaluate the investment purposes, the efficiency of key stages of the investment Process. 3. Calculate the risk and expected return of various financial instruments and investment portfolios. 4. Implement in practice the quantitative methods of investment decision making 5. Apply the principles of portfolio theory in the process of investment portfolio management 6. Analyse and evaluate the fair value of stocks and bonds, explain the main factors affecting the values. 7. Use financial derivatives in the investment management process 8. Distinguish between active and passive investment strategies; apply those strategies in practice 9. Assess the efficiency of portfolio management

Reference

Frank K. Reilly and K. C. Brown :Investment Analysis and Portfolio Management (Thomson, South-Western)

Zvi Bodie, Alex Kane and Alan Marcus :Investments (McGraw-Hill).

Edwin J. Elton and Martin J. Gruber :Modern Portfolio Theory and Investment Analysis (John Wiley & Sons, Inc.).

ACT4204 | Accounting System Design & Practice

ACT4204

Objective

The course has been designed to provide the students with the knowledge and practical skill of designing accounting system of an organization. This course will help students evaluate and justify the need for accounting information systems controls. Students will be able to design and use accounting information systems to manage key accounting processes in an accurate and useful manner.

Outcome

Reference

1. Marshall B. Romney and Paul J. Steinbart, Accounting Information Systems (Prentice Hall). 2. Gaylord N. Smith, Excel Application for Accounting Principles (Cengage Learning)

ACT4205 | Strategic Management Accounting

ACT4205

Objective

Content will be updated soon.

Outcome

The students will at the end of the course be able: i. to make a review of concepts used in strategic management, ii. to review the recent developments in operations management, iii. to discuss some newly developed techniques of accounting analysis including customer profitability analysis, competitors analysis, benchmarking and balanced scorecard.

Reference

Content will be updated soon.

Instructions on How to Apply

The application processing fee is Taka 750.00 (Seven Hundred Fifty) only for each faculty
The application processing fee must be deposited online through your preferred Card/Mobile Financial Services/Internet Banking. Service charge is applicable. Detailed Payment procedure is available at " How to Apply" link on the admission website admission.bup.edu.bd
Detailed application procedure (Video) can be found at BUP Website: www.bup.edu.bd

Special Instructions

Admission Test will be taken in MCQ System and 0.25 marks will be deducted for each wrong answer
Candidates having a foreign degree (Except 'O'/'A' Level/International Baccalaureate) must have the equivalence certificate from the Ministry of Education/Education Board/University Grants Commission of Bangladesh
Following mark distribution will be followed for the assessment of candidates: (1) Written Test (MCQ)=70%, (2) Viva-voce=15%, (3) HSC/Equivalent Result=05% and SSC/Equivalent Result=10% (Total=100%)
Help Desk will remain open from 0900 hours to 1700 hours on each working day from 20 Feb 2022 to 12 March 2022 at the reception of the university. For any query, applicants may call at 09666790790 during this time

Admission cancellation and refund of admission fee will be executed as per following:

* Before the commencement of class: 90% of the total admission fee may be refunded.
* From 1-15 days after the commencement of class: 75% of the total admission fee may be refunded.
* From 16-30 days after commencement of class: 50% of the total admission fee may be refunded.
* Since 30 days after commencement of class: No amount of total admission fee may be refunded.

Incomplete application will not be considered for admission. BUP authority reserves all rights to cancel the candidature of any candidate without showing any reason.
The university authority reserves the right to cancel/modify/change any information given in this advertisement.

BBA in AIS