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Department of BBA in Marketing Syllabus First Year: Semester I Course No Course Title Hours/Week

Theory + LabCredits

BAN 121 Business Mathematics 3 + 0 3.0BAN 171 Introduction to Business 3 + 0 3.0CSE 203 Introduction to Computer Language 2 + 0 2.0CSE 204 Computer Language Lab 0 + 6 3.0ENG 101 English Language-1 2 + 0 2.0ENG 102 English Language-1 Lab 0 + 2 1.0PAD 102 Politics and Administration in Bangladesh 3 + 0 3.0

Total 13 + 8 17.0 First Year: Semester I1 Course No Course Title Hours/Week

Theory + LabCredits

BAN 111 Business Communication 3 + 0 3.0BAN 141 Principles of Accounting 3 + 0 3.0BAN 151 Principles of Management 3 + 0 3.0BAN 161 Principles of Marketing 3 + 0 3.0SOC 101B Principles of Sociology 3 + 0 3.0ECO 101 Principles of Micro Economics 4 + 0 4.0BAN 100 Seminar and Viva voce 0 + 4 2.0 Total 19 + 4 21.0 Second Year: Semester I Course No Course Title Hours/Week

Theory + LabCredits

BAN 233 Banking and Insurance 3 + 0 3.0BAN 242 Intermediate Accounting 3 + 0 3.0BAN 272 Principles of Finance 3 + 0 3.0BAN 224 Elementary of Statistics 3 + 0 3.0 ECO 102 Principles of Macro Economics 4 + 0 4.0BAN 280 Computer in Business 2 + 0 2.0BAN 280L Computer in Business Lab 0 + 2 1.0

Total 18 + 2 19.0 Second Year: Semester I1 Course No Course Title Hours/Week

Theory + LabCredits

BAN 211 Economy of Bangladesh 3 + 0 3.0BAN 231 Business Law 3 + 0 3.0BAN 254 Organizational Behavior & Industrial Psychology 3 + 0 3.0STA 201 Statistics for Business Decisions 3 + 0 3.0 ECO 204 Economics of Development 4 + 0 4.0BAN 200 Seminar and viva voce 0 + 4 2.0 Total 16 + 4 18.0

Third Year: Semester I Course No Course Title Hours/Week

Theory + LabCredits

BAN ___ 1st Concentration / Major Course 3 + 0 3.0BAN 331 Industrial & Financial Law 3 + 0 3.0BAN 343 Cost Accounting 3 + 0 3.0BAN 353 Human Resource Management 3 + 0 3.0BAN 373 Financial Management 3 + 0 3.0BAN 385 Management Information and Control System 3 + 0 3.0 Total 18 + 0 18.0 Third Year: Semester I1 Course No Course Title Hours/Week

Theory + LabCredits

BAN ___ 2nd Concentration / Major course 3 + 0 3.0BAN 344 Managerial Accounting 3 + 0 3.0BAN 375 Business Research 3 + 0 3.0BAN 362 Marketing Management 3 + 0 3.0BAN 374 International Business 3 + 0 3.0BAN 300 Seminar and viva 0 + 4 2.0

Total 15 + 4 17.0 Fourth Year: Semester I Course No Course Title Hours/Week

Theory + LabCredits

BAN ___ 3rd Concentration / Major Course 3 + 0 3.0BAN ___ 4th Concentration / Major Course 3 + 0 3.0BAN 434 Entrepreneurship Development 3 + 0 3.0BAN 444 Auditing and Taxation 3 + 0 3.0BAN 432 Operation and Production Management 3 + 0 3.0CSE 205 Database Management Programming 2 + 0 2.0CSE 206 Database Management Programming Lab 0 + 6 3.0 Total 17 +3* 20.0 Fourth Year: Semester I1 Course No Course Title Hours/Week

Theory + LabCredits

BAN ___ 5th Concentration / Major course 3 + 0 3.0BAN ___ 6th Concentration / Major course 3 + 0 3.0BAN 400 Viva voce on courses 0 + 4 2.0BAN 411 Internship & defense 0 + 4 2.0BAN 456 Business Policy & Strategy 3 + 0 3.0BAN 435 E-Business 2 + 0 2.0BAN 435L E-Business Lab 0 + 2 1.0 Total 11 +10 16.0

Concentration/Major Courses (18 Credits):

Human Resources Management: (HRM)Option No. ICourse No Course Title Hours/Week

Theory + LabCredits Detail Syllabus

Page numberBAN 351 History of Management Thought 3 + 0 3.0 10BAN 354 Human Resource Planning and Forecasting 3 + 0 3.0 10BAN 355 Industrial Relation 3 + 0 3.0 10BAN 356 Total Quality Management 3 + 0 3.0 10

Total 9 + 0 9.0 ** Students majoring in this area must take two courses (6 credits) from the above.

Option No. I1Course No Course Title Hours/Week


Page numberBAN 451 Comparative Management 3 + 0 3.0 15BAN 452 Human Resources Management Practice in Bangladesh 3 + 0 3.0 15BAN 453 International Human Resource Management 3 + 0 3.0 15BAN 454 Logistics & Materials Management 3 + 0 3.0 15BAN 455 Career Management 3 + 0 3.0 15BAN 457

Performance Management 3 + 0 3.0 16

BAN 458

Compensation Management 3 + 0 3.0 16

BAN 459

Strategic Human Resource Management 3 + 0 3.0 16

Total 24 + 0 24.0 They have to take additional four courses ( 12 credits) from the above.

Marketing:Option No .ICourse No Course Title Hours/Week


Page numberBAN 361 Consumer Behavior 3 + 0 3.0 11BAN 363 Marketing Research 3 + 0 3.0 11BAN 364 Sales Force Management 3 + 0 3.0 12

Total 6 + 0 = 6 6.0 ** Students majoring in this area must take two courses (6 credits) from the above.

Option No .IICourse No Course Title Hours/Week


Page numberBAN 461 Advertising & Public Relations 3 + 0 3.0 16BAN 462 Distribution management 3 + 0 3.0 17BAN 463 Brand Management 3 + 0 3.0 17BAN 464 Industrial Marketing 3 + 0 3.0 17BAN 465 International Marketing 3 + 0 3.0 18 Total 12 + 0 12.0 They have to take additional four courses (12 credits) from the above

Finance and Banking:Option No .ICourse No Course Title Hours/Week


Page numberBAN 371 Government Finance 3 + 0 3.0 12BAN 372 International Trade & Commerce 3 + 0 3.0 12BAN 375 Money and Monetary Policy 3 + 0 3.0 13

Total 6 + 0 = 6 6.0 ** Students majoring in this area must take two courses (6 credits) from the above.

Option No .IICourse No Course Titless Hours/Week


Page numberBAN 471 Financial Analysis and Control 3 + 0 3.0 18BAN 472 Development Finance 3 + 0 3.0 18BAN 473 Portfolio Management 3 + 0 3.0 18BAN 474 Financial Institutions and Capital Market 3 + 0 3.0 19BAN 476 Working Capital Management 3 + 0 3.0 19 Total 12 + 0 12.0 They have to take additional four courses (12 credits) from the above. Management Information System:Option No .ICourse No Course Title Hours/Week


Page numberBAN 381 Management of Information System 3 + 0 3.0 13BAN 382 System Analysis & Design 3 + 0 3.0 13BAN 383 Spread Sheet Analysis & Modeling 1 + 0 1.0 13BAN 383L Spread Sheet Analysis & Modeling Lab 0 + 4 2.0 13

Total 6.0 ** Students majoring in this area must take two courses (6 credits) from the above.

Option No .IICourse No Course Title Hours/Week


Page numberBAN 481 Information Technology 3 + 0 3.0 19BAN 482 Introduction to Management Science 3 + 0 3.0 20BAN 483 Networking, Internet And Web Page Designing 2 + 0 2.0 20BAN 483L Networking, Internet And Web Page Designing Lab 0+ 2 1.0 20BAN 484 Advance Database Management 1 + 0 1.0 20BAN 484L Advance Database Management Lab 0 + 4 2.0 20BAN 485 Computer Programming 1 + 0 1.0 20BAN 485L Computer Programming Lab 0 + 4 2.0 20

Total 12.0 They have to take additional four courses (12 credits) from the above.

Accounting:Option No .ICourse No Course Title Hours/Week


Page numberBAN 391 Advanced Accounting I 3 + 0 3.0 14BAN 392 Auditing, Assurance & Attestation 3 + 0 3.0 14BAN 393 Advanced Accounting II 3 + 0 3.0 14 Total 6 + 0 6.0 ** Students majoring in this area must take two courses (6 credits) from the above. Option No .IICourse No Course Title Hours/Week


Page numberBAN 494 Advanced Management Accounting 3 + 0 3.0 21BAN 495 Advanced Cost Accounting 3 + 0 3.0 21BAN 496 Governmental Accounting 3 + 0 3.0 21BAN 497 Accounting Theory 3 + 0 3.0 21BAN 498 Advanced Auditing 3 + 0 3.0 22

Total 12 + 0 12.0

They have to take additional four courses (12 credits) from the above. Courses Offered as Minor to Other Departments:Course No Course Title Hours/Week


Page numberBAN 101 Accountancy for Engineers 2 + 0 2.0 BAN 103 Cost Accounting for Engineers 2 + 0 2.0 BAN 171 Introduction to Business 3 + 0 3.0 BAN 243 Cost and Management Accounting 3 + 0 3.0 BAN 104 Principle of Accounting 3 + 0 3.0

Detailed Syllabus

BAN 101 ACCOUNTANCY FOR ENGINEERS (For IPE)2 Hours/Week, 2 Credits

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

Text Book: Garrison, Managerial Accounting.

Books Recommended:1. Charles T. Horngren, Management Accounting.2. Moore and Jaedicke, Managerial Accounting.3. G. L.Raybum, Principles of Cost Accounting: Managerial Application. BAN 103 COST ACCOUNTING FOR ENGINEERS (For CEE)2 Hours/Week, 2 Credits

Introduction to Cost Accounting: Objectives and Importance of Cost Accounting; Cost Concepts and Cost Classification; Material Costing: Store-keeping and Inventory Control; Valuation of Inventory; Labor Cost Accounting; Chargeable Expenses: Manufacturing and Non-manufacturing Overheads; Statement of Cost of Production. Books Recommended:1. Charles T. Horngren, Management Accounting.2. Garrison, Managerial Accounting.3. Moore and Jaedicke, Managerial Accounting.4. G. L.Raybum, Principles of Cost Accounting: Managerial Application. BAN 104 PRINCIPLES OF ACCOUNTING 3 Hours/Week, 3 Credits

Objective of the Course: The core of the course is to learn the recording process of economic event and financial statement to ensure that the user can get true and fair information in right time as they need in making their decision.Accounting in Action: What is accounting? The building block of accounting; The basic accounting equation; Using the basic accounting equation; Financial statements. Chapter2: The Recording Process: The account; Steps in the recording process; The recording process illustration; The trial balance. Chapter3: Adjusting the accounts: Timing issues; The basics of adjusting entries; The adjusted trial balance & financial statements. Chapter4: Completing the Accounting Cycle: Using a worksheet; closing the books Summary of the accounting cycle; The classified income statement balance sheet; Long term investment; Chapter5: Accounting for Merchandising Operation: Merchandising operation; Recording purchases pf merchandise; Recording sales of merchandise; Completing the according cycle; Forms of financial statement; Determining the cost of sold under a period system. Chapter6: Classify inventory; determining inventory quantities inventory costing; inventory errors; statement presentation and analysis; Inventory cost flow methods in perpetual inventory system. Estimating inventories. Chapter7: Accounting Information System: Basic concepts of accounting information system. Computerized accounting system; manual accounting system; Subsidiary ledger; Special journals Chapter8: Internal Control and Cash: Internal Control; cash controls; Use of a bank; Reporting cash.

Books Recommended:

1. Charles T.Horngren and W.T. Harrison Jr. , Accounting.2. Needles and Anderson, Principles of Accounting.3. Needles Bluevird H. , Financial Accounting. 4. Niswonger and Feses, Accounting Principles. BAN 111 BUSINESS COMMUNICATION3 Hours/Week, 3 Credits

Introduction: Definition; Communication cycle; Importance of effective com; Objectives; Media (written, oral, face to face, visual, audio visual, computer based, silence etc.); Types (downward, upward, horizontal, diagonal, grapevine, consensus etc.); Principles of effective com; Barriers to com; Non-verbal communication.Grammatical Review: Punctuation; Foreign words/Phrases; Idioms & Phrases; Appropriate prepositions; Prefixes & Suffixes; Antonyms-Synonyms; Words often confused; Words commonly misspelt; common errors.Communication Skills: Speaking skills; Listening skills; Telephone contact skills; Online contact skills; Fax messages; Use of overhead/multimedia projector; Audio-visual communication. Influence of IT on modern communications.Business Letters: Need; Functions; Structure/Parts; Kinds of BL; Essentials of an effective BL; Guidelines for composing letters; Top ten tips for successful communication. Specimen Letters: Enquiries & Replies; Offers & Quotations; Order letter, Acknowledgement, Inability to execute order letters; Complaints & Adjustments; Collection letter; Circular; Sales letter; Memo; Bank correspondence; Import-export correspondence.Recruitment Correspondence: Recruitment process; Job description /Circular; Application letter; CV / Resume writing; Invitation to Interview; Offer of employment; Letter of Acceptance, Resignation; Testimonial; Reference letter; Report: Purpose; Importance; Characteristics of a standard report; Types of business report; Organization of a report. Committee Conference & Others : Committee; Meeting; Minutes; Conference; Seminar; Symposium; Press release; Press conference; Workshop; Interview; Set / extempore speech; Public relations; Mass media.

Text Book: Rajendra Pal & J. S. Korlahalli, Essentials of Business Communication, 10th edition, (2005). Reference Books:

Shirley Taylor, Communication for Business, 3rd edition, (1999), Pearson education Ltd. Richard Blundel, Effective Business Communication: Principles and Practices for the Information Age, Prentice Hall. Raymond V. Lesikar, Basic Business Communication.

BAN 121 BUSINESS MATHEMATICS 3 Hours/Week, 3 Credits

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

Books Recommended:1. Robert L. Childress, Robin D. Gorsky, & Richard M. Witt, Mathematics for Managerial Decisions.2. E. K. Bowen, Mathematics with Application in Management and Economics.3. E.W. Martin Jr., Mathematics for Decision Making Vol. I & II.4. L.W.T Staffors, Business Mathematics. BAN 141 PRINCIPLES OF ACCOUNTING

3 Hours/Week, 3 Credits

Objective of the Course: The core of the course is to learn the recording process of economic event and financial statement to ensure that the user can get true and fair information in right time as they need in making their decision.Accounting in Action: What is accounting? The building block of accounting; The basic accounting equation; Using the basic accounting equation; Financial statements. Chapter2: The Recording Process: The account; Steps in the recording process; The recording process illustration; The trial balance. Chapter3: Adjusting the accounts: Timing issues; The basics of adjusting entries; The adjusted trial balance & financial statements. Chapter4: Completing the Accounting Cycle: Using a worksheet; closing the books Summary of the accounting cycle; The classified income statement balance sheet; Long term investment; Chapter5: Accounting for Merchandising Operation: Merchandising operation; Recording purchases pf merchandise; Recording sales of merchandise; Completing the according cycle; Forms of financial statement; Determining the cost of sold under a period system. Chapter6: Classify inventory; determining inventory quantities inventory costing; inventory errors; statement presentation and analysis; Inventory cost flow methods in perpetual inventory system. Estimating inventories.Chapter7: Accounting Information System: Basic concepts of accounting information system. Computerized accounting system; manual accounting system; Subsidiary ledger; Special journals Chapter8: Internal Control and Cash: Internal Control; cash controls; Use of a bank; Reporting cash. Books Recommended:1. Charles T.Horngren and W.T. Harrison Jr. , Accounting.2. Needles and Anderson, Principles of Accounting.3. Needles Bluevird H. , Financial Accounting. 4. Niswonger and Feses, Accounting Principles. BAN 151 PRINCIPLES OF MANAGEMENT3 Hours/Week, 3 Credits

Introduction Meaning and importance of Management; Evolution of management thought; Scientific management and modern management; Managerial excellence and success; Manager and entrepreneur; Managerial decision making; Environmental impact on management; Corporate social responsibility; Managerial levels and skills; Theory X and theory Y. Planning Definition, MBO; Planning steps; Types of planning; Advantages and disadvantages of planning; Time frame of planning; Why plans go wrong. Organizing Definition; Importance; Formal and informal organizations; Functions; Benefits of informal to formal organization; Disadvantages of informal organization; Conflict; Functional and dysfunctional conflict; Reasons of conflict; Interpersonal conflict. Actuating Definition; Recruiting; Recruiting alternatives; selection; selection Model; Motivation; Need hierarchy theory. Controlling Definition; Control process; Types of control. Career development model Managerial Grid, Linker Chart, Leadership-Type, Use, Decision making

Text Book: Terry and Franklin, Principles of Management. R. W. Griffin, Management. BAN 161 PRINCIPLES OF MARKETING3 Hours/Week, 3 Credits

Introductory : Definition of Marketing; Role; Core Marketing Concepts; Marketing Management Philosophy; Marketing challenges in the new connected millennium; Holistic Marketing Concept. Marketing Environment: Elements of m. environment; Macro environmental factors (Social, Demographic, Economic, Technological, Political & Legal, cultural.); Marketing Implications.Consumer and Business Market: Definition; Consumer Buying behavior; Factors affecting consumer behavior; Types of buying decision; Buyer decision process; Buying decision model; Business buyer behavior; Institution and government markets; Types of buying; Buying centers; Nature of organizational demand.Market segmentation, Targeting and positioning: Market segmentation; Bases for segmentation; Selecting target market; Market targeting; Nature of segmentation; Positioning; Positioning Strategies.Product and service: Definition of product; Levels of product; Product classification; Individual product decision; Product line decisions; product mix decisions; New product; New product development strategy; Product life cycle and marketing strategy; Service: Nature; Characteristics; Marketing Strategies. Price: Definition; Factors affecting pricing decisions; pricing approaches; new product pricing strategies; product mix pricing strategy; Price adjustment strategies.Place or Distribution: Nature of distribution channels; Channel function levels; Channel behavior and organization; Channel management decisions; Wholesaling and Retailing & Direct marketing. Promotion: Advertising; Sales promotion; Publicity; Personal selling; Public relations.Relevant Issues: Ethics in Marketing; Social responsibility of marketing; Global marketing; Social criticism; Present and future trends of marketing.

Text Book: Philip Kotler & G. Armstrong, Principles of Marketing. 12th edition.

Reference Books: Stanton, Etzel & Walker, Fundamentals of Marketing, 8th edition. E. J. McCarthy & W.D. Perreault, Basic Marketing, 10th edition.

Lamb, Hair, McDaniel, Marketing, 3rd edition. Zikmund & Amico, Marketing, 4th edition

BAN 171 INTRODUCTIONS TO BUSINESS3 Hours/ Week, 3 Credits

The business Enterprise: Foundation of Business and Economics: why we study Business? How we are doing in Business, people form the Core of Bangladesh, Business objectives, Economic system. A historical review of American Business Challenge for the 21 st

Century forms of Business Ownership. What type of Business is right for you? Sole proprietorship, partnership, Corporation Other Incorporated forms of Business Entrepreneurship, franchising, and small Business Entrepreneurship, franchising, small Business. The Environment for Business Social Responsibility and Business ethics, social Responsibilities, Responsibility to Customers, Responsibility to Employees, Responsibility to Environment, Responsibility to Investors, Advancing Social Responsibility, Business Ethics, Business Law and Government, Introduction to Law, Law affecting business , Government Regulation of Business Deregulation, Government Taxing. Fundamental of Management , Finance Accounting, Marketing, HRM, International Business.

Text Book: Steven J. Skinner & John M. Ivancevich, Business for the 215` Century.

Reference Straub and Attner, Introduction to Business. Koontz and Fulmer, A Practical Introduction to Business. F. T. Haner et at., An Introduction to Business.

BAN 211 ECONOMY OF BANGLADESH3 Hours/Week, 3 Credits

Economic Development: Meaning and pre-conditions; Develop & underdeveloped countries; Cause of economic backwardness; Methods and process of economic development; Determinates of development; Trends of economic development in Bangladesh. VAT; Taxes; Corruption & Politics; Money Laundering; Remittance.Resources of Development: Internal and External resources, Private and public resources, Role of foreign capital of economic development. Training & Development; Youth entrepreneurs; Women empowerment; Distribution of wealth. Employment in private organizations; Role of MNCs to develop Human resources.Industrialization Policies of Bangladesh: Meaning; Objectives; Formulation; Importance; Impact; Role of government; Privatization policies; Sick industries in Bangladesh. Role of NGOs in this respect. Industrial Development of Bangladesh: Procedure of Industrialization, Nationalization of industries, Problems and prospects of nationalized industries, Role of small and medium scale industries and their importance, Denationalization. Micro credit financing; Rural development; Agro based industrial development; Problems & Prospects.Economic Planning of Bangladesh: Short and long range planning; Fifth year planning for development and achievements. Census; Statistical Bureau; Annual Budgets; ADPs in Bangladesh; Trends of socio-economic development. Poverty Alleviation and Human Resource Development: Role of GOs & NGOs in poverty alleviation; Foreign Aids and Loans; Role of the Donors; Functions of UNICEF, UNESCO, UNFPA, FAO, ADB, IMF, IBRD in Bangladesh.

Books Recommended: Will be given by the concerned teacher. BAN 224 ELEMENTARY Of STATISTICS3 Hours/Week, 3 Credits

Collection of Business data: Primary and Secondary Data, Method of Collecting Primary data, Designing Questionnaire, Presenting Questionnaire, Sources of Secondary Data, Editing Primary, and Secondary Data, Precautions in the use of Secondary Data. Presenting of Business Data: Classification of Data, Formation of Frequency Distribution, Tabulation of Data, Types of Diagrams, Choice of Suitable Diagram, Graphs of Frequency Distributions of Empirical relation among the Averages, Measure of Central Tendency: Objectives, Requisites and Types of Averages, Arithmetic Mean, Mode, Median, Geometric Mean, Harmonic Mean, Quadratic Mean, Choice of Averages, Empirical relation among the Averages. Measure of Variation: Significance, Properties of a Good Measure of Variation, Methods of Standard Variation, Mean Deviation, Standard Deviation, Choice of the Measure Variation, Co-efficient of Variation. Skewness, Moments and Kurtosis: Difference between Variation and Skew ness, Co-efficient of Skew ness and Co-efficient of Kurtosis, Positive Skewness, Negative Skewness, moments, Measure of Skewness and Kurtosis. Correlation and Regression Analysis: Karl Pearson’s Co-efficient of Correlation Rank Correlation, Partial and Multiple Correlation, Co-efficient and Uses. Bi-variet Regression Model, Regression Model, Regression Co-efficient and Equation, grouped frequency Distribution, Partial and Multiple Regression, Standard Error of Estimate, Coefficient of Determination, Uses of Regression and Correlation. Index Number: Price Index, Quantity Index, Cost of Living Index, Base Shifting Test of Index Number, Limitation and uses. Published Statistics in Bangladesh: Difficulties & Limitation, Function of Statistical Bureau of Bangladesh.

Books Recommended:1. S.P. Gupta and M.P. Gupta : Business Statistics

2. Ali & Mian : Introduction to Statistics3. S.P. Gupta : Statistical Method4. Levin and Rubin : Statistics for Management 5. William Newtonhall : Statistics for Management and Economics BAN 231 BUSINESS LAW3 Hours/Week, 3 Credits

Law of Contract (1872): Agreement, Consideration, Free Consent; Void and Voidable Contracts, The Sale of Goods Act (1930): Discharge, Remedies; Law of Agencies; Bailment and Pledge; Carriage of Goods Act; The Negotiable Instruments Act (1881); The Insurance Act (1938);. The Partnership Act (1932).

Books Recommended:1 Mafizul Islam, Business Law3. A. A. Khan, Labour and Industrial Law. BAN 233 BANKING AND INSURANCE3 Hours/Week, 3 Credits

Banking: Introduction: Functions; Principles; Credit creation; Banking structure in Bangladesh; Development, Commercial, and Specialized Banks; Nature of central banking; Comparison between central and commercial banking; Functions of Central Bank; Instruments of credit control.; Legal & regulatory environment of banks; Social responsibility of banks. Banking Operation: Liquidity management; Liquidity policies; Management of money position; Reserves for contingencies. Credit Management Policies: Credit policy; Credit analysis; Distressed loans; Pricing of bank loan; Deposit & other services of banks. Management of Bank: Portfolio; Investment analysis; Competition among banks.Insurance: Insurance Contracts: Essentials; Insurance & wagering; Insurance contingencies; Reinsurance; Types of reinsurance; Application of reinsurance to various branches of insurance; Double insurance; Brief history of insurance business; Development of insurance business in Bangladesh; Contribution of insurance to national development; Causes of nationalization of insurance business; Privatization of insurance companies; Formation of contracts; Agents; Agencies; Law of contract. Life Insurance: Life insurance contract; Types of policies; Certain aspects of life insurance; Life table & actuarial calculation; Premium; Valuation and surplus calculation; Surrender value; Settlement of claims; Creation and management of life fund; Management problems of life insurance business in Bangladesh; Methods of spreading insurance in rural areas; Policy assignments; Loan against life policy; Policy lapsation.Fire Insurance Contract: Materials loss insurance; Consequential loss insurance; Settlement of claims; Extent of loss by fire in Bangladesh; Hazards and Management problems of fire insurance. Marine Insurance: Marine insurance contract; Types of policies; Maritime perils; Marine losses; Settlement of claims; Act of God.

Books Recommended:1. “Elements of Insurance”, A.H. Choudhury.2. “Guide to Insurance”, A.T. Bhuiyan. BAN 242 INTERMEDIATE ACCOUNTING 3 Hours/Week, 3 Credits

Incomplete Record: Ascertainment of Profit and Loss, Computation of Missing Figures, Statement of Affairs and Balance This is an intermediate course on accounting relating to accounting for Receivables, Temporary Investments, and Business Assets. This course would also expose the students to the Partnership accounts along with the accounting treatment of its constitutional change.Review of Accounting Process, Recognition and Measurements in Accounting (SFAC: 05) Bank Reconciliation Statement: Cash and Bank transaction, Meaning, Need, Preparation of Reconciliation Statement to determine the correct Bank Balance. Accounting for Inventories: Recording, Valuation and Presentation of Inventories in Financial Statements, Accounting for Receivables and Temporary Investments: Receivables – Notes Receivables and Accounts Receivables –Discounting Notes Receivables – Interest Bearing and Non-Interest Bearing – Dishonored Notes Receivables – Un-collectible Accounts Receivables – Methods of Determining Uncollectible A/R – Allowances – Methods of Accounting for Uncollectible – Direct Write-off method of Accounting for Uncollectible Collections of Account Receivable Written-off. Marketable Debt Securities – Disposition of Marketable Securities

– Disclosure of Marketable Securities in Balance Sheet, Acquisition and Disposition of Plant Assets and Intangible Assets: Acquisition and valuation of Plant Assets – The nature of Depreciation in Accounting – Cost allocation versus valuation, Depreciation and Cash Flows; Extension of Plant Assets and its effects on Depreciation. Depreciation Methods – Recording of depreciation; Disposition of Plant assets; Depletion of Resources; Amortization of Intangibles; IAS: 16; Accounting for Property, Plant and Equipment, Current Liabilities and Contingencies: Nature of Current Liabilities – Accounts Payable, Notes Payable, Short-term Obligations, Liabilities on the Advance Sale, Conditional Payments; Valuation of Current Liabilities; Disclosure of Current Liabilities in the Financial Statements.Accounting for Long Term Liabilities, Partnership Accounts: Basic features of Partnership Accounting – Changes in Partnership structure: Admission, Retirement, Treatment of Goodwill, and Revaluation of assets and

Liabilities. Determination of claims of retired partners, Liquidation of partnership; no capital deficiency, capital deficiency, Accounting aspect of VAT: Preparation of different statements, VAT Current Account as per VAT manual.

Books Recommended:1. Smith & Scousen : Intermediate Accounting2. Kieso and Waygandt : Intermediate Accounting3. Khan, Md. Muinuddin : Advanced Accounting, Vol. 01.4. VAT Manual. BAN 243 COST & MANAGEMENT ACCOUNTING (For CSE & EEE-3 Credits & FOR-2 Credits)

Introduction: Cost accounting: Definition, Limitations of Financial Accounting, Importance, Objectives, Functions and Advantages of Cost Accounting, Financial Accounting VS. Cost Accounting VS. Managerial Accounting, Techniques and Methods of Cost Accounting, International Cost Accounting Systems. Managerial accounting: Definition , Evolution , Objectives , Scope , Importance , Functions , Techniques , Differences among Managerial Accounting , Cost Accounting and Financial Accounting , Management Accounting for Planning and Control .Cost Classification : Cost Concepts , Cost Terms , Cost Expenses and Losses , Cost Center ,Cost Unit , Classification of Costs , Cost Accounting Cycle, Cost Statement , The Flow of Costs in a Manufacturing Enterprise ,Reporting and Results of Operation. Materials : Indirect & Direct Material , Procurement of Materials , Purchase Control , Purchase Department , Purchase Quantity , Fixed Order , Economic Order Quantity , Stock-out Cost , Re-order Level , Purchase Order , Receipts and Inspection ,Classification and Codification of materials ,Stock Verification , ABC Method of Store Control , Pricing of materials Issued , LIFO, FIFO and Average Pricing , Inventory Control; Labor: Labor Cost Control, Time Recording Systems, Manual and Mechanical Methods, Time Booking, Necessary Documents Maintained for Labor Control, Methods of Remuneration; Treatment for Idle and Over Time. Overhead: Definition , Classifications of Overheads , Methods of Overhead Distribution , Distribution of Factory Overhead to Service Departments, Redistribution of Service Department Cost , Uses of Predetermined Overhead Rates , Treatment of Over and under absorbed Overhead ,Treatment of Administration Overhead , Selling and Distribution Overheads , Calculation of Machine Hour rate . Job Order Costing: Feature Advantages, Limitation, Accounting for Materials, Labor and Factory Overhead in Job Costing, Accounting for Jobs Completed and Products Sold, Spoilage, Defective Work and Scrap in job Costing System, The Job Cost Sheet, Job Order Costing in Service Companies, Nature and Uses of Batch Costing, Determination of Economic Batch Quantity. Contract Costing: Introduction, Procedures, Types of Contract, Retention Money, Profit or Loss on Incomplete Contract, Cost plus Contract Systems; Operation Costing: Nature, Procedures, Costing for Transport and Hospital; Cost Behavior : Analysis of Cost Behavior , Measurement of Cost Behavior , Methods of Methods of Measuring Cost Functions , Analysis of Mixed Costs , High and Low Point Method , Scatter graph Method , Least Squares Method , Use of Judgment in Cost Analysis ; Cost – Volume Profit Relationship : Profit Planning , Break Even Point , Break Even Chart , Changes in Underlying Factors , Profit Volume Graph , Income Tax effect on Break Even Point , Break Even Point in Decision Making , Risk and Profit Analysis , Limitations .

Text Book: Basu & Das: Theory and Practice of Costing

Books Recommended:1. C.T. Hormgren ET all : Cost Accounting, A Managerial Emphasis2. Ray .H. Garrison : Managerial Accounting3. R.N. Anthony : Management Accounting4. R.S.Kaplan : Management Accounting 5. Usry & Hammer : Cost Accounting6. L.G. Rayburn : Cost Accounting7. S.P Lyenger : Cost Accounting BAN 254 ORGANIZATIONAL BEHAVIOR & INDUSTRIAL PSYCHOLOGY:3 Hours/Week, 3 Credits

ORGANIZATIONAL BEHAVIOR:Introduction Meaning and importance of OB; Nature; Four goals; Key forces; Fundamental concept; Characteristics; Basic approaches. Foundation of Individual Behavior Key biographical characteristics; Abilities; Learning theories. Values, Attitudes and Job satisfaction Importance of values; Types of values; Types of attitudes; Measurement of job satisfaction; Dissatisfaction; Job satisfaction effect. Personality Definition; Determinants; Attributes. Motivational Basic Definition; Motivational drives; Maslow, Herzberg and Alderfer theory and comparison; Theory X and theory Y; MBO. Perception Definition; Importance; Factors. Group Behavior Definition; Types; Stages of group development; Resources of group member; Reason to join in groups; Leadership Nature; Traits; Styles; Managerial grid; Contingency and path goal model. Interpersonal Behavior Conflict, Sources; Outcomes of conflict; Process; Power and politics; Types of power. Human Resource Policies and Practices Job analysis: Job description; Job specification; Performance evaluation; Methods of performance evaluation; Career development and training. Organizational Stress Frustration; Anxiety; Conflict.

INDUSTRIAL PSYCHOLOGY:Introduction: Definition and nature of Industrial Psychology (IP); Difference with other psychology; History and development of this field; Importance of IP to business people; Scope of IP; Basic concepts of IP; Group phenomena in industry: Organization, Morale and Leadership; IP in Bangladesh.Personnel selection: Manpower planning; Selection; Placement; Job description; Job analysis: methods, psychological techniques, steps, uses of JA; Job evaluation: methods, advantages of JE. Concept of personality: Trait approach, Motivational approach, Self concept approach; Methods of employee evaluation: Ranking method, Checklist method; Interview: Types, Qualities of a good interviewer, Conducting an interview; Psychological test: Nature, Steps, Classification, Advantages & Disadvantages, Frequently used tests in selection process.Training & Learning in industry: Importance; Basic psychological principles: Learning curve, Feedback; Guidelines for effective training program; Types of training in industry; Training methods; Evaluating the effectiveness of training; Accidents-Safety habits.Motivation, Attitudes & Job satisfaction: Fundamentals of motivation; Motivation and organization; Motivation and work; Internal vs. External motivation; TISCO experience; Strategy for managers and supervisors; Methods of finding employee attitudes; Meaning of Job satisfaction; Factors relating to JS and JDS; Tools to management.Morale, Monotony & Counseling: Measurement of morale; External correlates of morale; Methods of reducing monotony at work; Need for counseling; forms of counseling; Steps in counseling process; Techniques of counseling.Labor relations, Supervision & Leadership: Union and its membership; Group dynamics; Union management relations; Analysis of industrial conflict; Ways of industrial peace and harmony; Roles and function of supervisor; Tasks and processes of supervision; Leadership and leadership styles. Practice of supervision in Bangladeshi industry.Performance appraisal: Performance appraisal practices: Practice in Bangladesh; Purpose of performance appraisal; PA system; Modern methods of PA; Errors and Bias in PA; Taylor study: Dimensions of scientific performance; Executive performance appraisal.

Book Recommended:1. Management of Organizational Behavior, P. Hersey and K. H. Blanchard2. Managing Group and inter Group Relation, J. W. Lorch and P. R. Lawrence3. Motivation and Control in Organization, G. W. Dalton and P. R. Lawrence4. Human Behavior at Work, K. Davis5. P.K. Ghosh & M.B. Ghorapade, Industrial Psychology, Fourth edition, (2005), Himalaya publishing house.6. Eugene McKenna, Business Psychology and Organizational Behavior: A Students’ Handbook, Third edition

(2002)7. M.L. Blum & J.C. Naylor, Industrial Psychology, First edition, (2004) CBS publishers & distributor.8. M.S.Viteles, Industrial Psychology, Norton, New York.

BAN 272 PRINCIPLES OF FINANCE 3 Hours/Week, 3 Credits

Introduction: Nature of financial management, process of financial management, profit maximizing vs. wealth maximizing, scope of finance, Agency problem, social responsibility, factors affecting EPS and share price, finance in the organization structure, functions of finance. Time value of money: Rational of time value of money, calculation of PV, FV of a single payment and annuity, types of annuities. Financial Analysis: Type of ratios, Cross sectional & time series analysis, common size statements, calculating several types of ratios, Dupont analysis, significance of several types of ratios.Capital budgeting techniques: Definition & process of capital budgeting, motives of capital budgeting, calculating NPV, IRR, PB, ARR, MIRR etc. advantage and disadvantage of each technique, NPV profile, selection criteria of techniques.Cost of Capital: Concept of cost of capital, relationship with required rate of return, concept cost capital, WACC, WMCC, determining optimum level of financing and investment, use of cost of capital in capital budgeting process, determination of components of cost of capital. Capital structure: Definition & meaning of capital structure, capital structure fundamentals, theories of capital structure, capital gearing ratios, determinants of capital structure, types of alternative capital structure, definition of financial leverage, effect of financial leverage on EPS, trading on equity, relationship between firm value and capital structure, optimal capital structure. Risk and returns: Definition of risk and return, expected returns, calculating expected return, SD, variances, coefficient of variation of a single asset and portfolio, CAPM approach, SML equation, types of risks preference, Beta, type of risks, determination of covariance, correlation coefficient, effect of diversification on portfolio risk. Working Capital: Definition and concept of working capital policies, determinants of working capital, need of working capital, approaches of financing working capital, permanent vs. temporary working capital, operating cycle, cash conversion cycle, tradeoff between profitability and risk, determining working capital requirements. Text Book:

1. Fundamental o financial management- by eugene F Brigham o Joel f. heuston.2. Financial management: An Introduction by Jim mcmenamin3. Fundamental o financial management- Jame C Vanorne, John M Wachowicz4. Principle of management finance- by luwrance J. gifman

BAN 280 COMPUTER in BUSINESS3 Hours/Week, 3 Credits

Chapter-01: Principles of elementary modeling: Symbols, expressions and simple models, create general algebraic model, graphing relationships, linear functions in business. Chapter-02: Business modeling using more advanced functions: Quadratic function, cubic functions, asymptotic functions, exponential functions, logarithmic functions, logistic function, algebraic series. Chapter-03: Equation solving and optimization using the excel solver: Principles of solving equation, iterative solution methods, sensitivity analysis, solving simultaneous equation. Chapter-04: Financial mathematics: simple interest, compound interest, annuities, sinking funds, debt payments. Chapter-05: Discounting techniques: Present value, Net present value, IRR, APR, financial security appraisal. Chapter-06-Matrix algebra: input-out put analysis. Chapter-07-Introductory statistical analysis: Collating the data, pictorial representation of data, measures of central tendency, measures of dispersion, statistical analysis of selected data subsets. Chapter-08: Simple linear regression and its application in business, z scores, index numbers. Chapter-09: inferential statistics: probability, normal distribution, hypothesis test Chapter-10: multiple Regressions: Using multiple regressions to fit non-linear models, problem of multi co-linearity, residual analysis.

Book reference: Quantitative business methods-David Whigham (7th edition) BAN 331 INDUSTRIAL AND FINANCIAL LAW??????????????? The Company Act (1994); The Insolvency Act (1997); Bank & Insurance Company act.The Factories Act (1965); The Payment of Wages Act (1936); Employment and Non-employment in Factories, Shops and Establishments; Workmen's Compensation; Industrial Disputes, Trade Unions and CBA, Labor Court; The Industrial Relation Ordinance (1969).

1. A.K. Sen & J. K. Mitra, Commercial and Industrial Law, 26th edition, (2006)2. A. Khan, Labour and Industrial Law.

BAN 343 COST ACCOUNTING3 Hours/Week, 3 Credits

Course Objectives: To introduce Cost accounting as a separate branch of AccountingTo give an idea about measurement, analysis, accumulation and control of various elements of cost; To give an elementary knowledge about preparation of cost sheet;To give sufficient knowledge about preparation of financial statements of a manufacturing firm under both integral and non-integral systems.Chapters: Introduction, Cost Accounting as a Discipline, Cost Concepts and Classification, Accounting for Materials, Accounting for Labor, Accounting for Chargeable Expenses, Accounting for Overheads, Cost Sheet/Statement of Cost of Goods Manufactured, Accounting for Scrap, Spoiled, and Defective Units, Integral Accounting System, Accounting of a Construction Company, Job Order and Batch Costing, Process Costing, Operating Costing, Direct Costing and Absorption Costing, Contract Costing, Cost Audit

Books Recommended:1. Dasnby, Robert L., and Michael D. Lawrence, Cost Accounting (USA: Paradigm Publishing Inc.).2. Polimeni, Ralph S., Frank J. Fabozzi, and Arthur H. Adelberg, Cost Accounting: Concepts and Applications for

Managerial Decision Making (New York: McGraw-Hill, Inc.).3. Prasad, N.K., Principles and Practice of Cost Accounting, Book Syndicate Private Ltd.4. Usry, Milton F. and Hammer, Cost Accounting: Planning & Control (Cincinnati, Ohio: South-Western Publishing

Co.)5. Lal, Jowahar, Cost Accounting (New Delhi: Tata-McGraw Hill).6. Bhattacheryya, Ashish K., Principles and Pracice of Cost Accounting (New Delhi: Wheeler & Co. Ltd.).7. Iyengar, S.P., Cost Accounting: Principles and Practice (New Delhi: Sultan Chand & Sons).8. Gupta D,R. and R.K. Gupta, Purchasing & Store-keeping, Tata MCGraw Hill.9. Cost Accounting by C.T. Horngren10. Cost Accounting Planning and Control By Matz. And Usry

BAN 344 MANAGERIAL ACCOUNTING3 Hours/Week, 3 Credits

This course in Managerial Accounting has been designed to enable the students to acquire the skills necessary to use, interpret and analyze accounting data. The ultimate objective is to enable the student to become a better manager. The student should: 1. acquire an understanding of the principles used to prepare financial statements. 2. learn how to read and understand financial statements and to observe the effects of routine business transactions on them. 3. acquire the skills necessary to read, interpret and perform the calculations for the accounting reports involved in cost control and profit planning. 4 be able to identify financial strengths and weaknesses of a business through appropriate analysis, Important management accounting concepts that are covered include the financial accounting process, including the preparation of financial statements in accordance with generally accepted accounting principles, accounting for a manufacturing concern, job order and process cost accounting, departmental accounting, cost-volume-profit analysis and the master budget.

Chapters: Managerial Accounting and the Business Environment, Cost Behavior: Analysis and Use, Cost-Volume-Profit Relationship , Variable Costing: A Tool for Management, Activity-Based Costing: A Tool to Aid Decision Making, Profit Planning, Standard Costs and the Balanced Scorecard, Flexible Budgets and Overhead Analysis, Segment Reporting and Decentralization, Relevant Costs for Decision Making, Service Department Costing: An Activity Approach, Statement of Cash Flows, Financial Statement Analysis. Books Recommended:1. Garrison and Noreen : Managerial Accounting (Text)all 2. C.T. Hormgren ET : Cost Accounting, A Managerial Emphasis3. R.N. Anthony : Management Accounting4. R.S.Kaplan : Management Accounting 5. Usry & Hammer : Cost Accounting6. L.G. Rayburn : Cost Accounting7. Basu & Das : Theory and Practice of Costing8. S.P Lyenger : Cost Accounting BAN 353 HUMAN RESOURCE MANAGEMENT3 Hours/Week, 3 Credits

The Human Resource Frameworks: The Central Challenge, Key Roles in a HR department, The Service Role of a HR Dept., The HRM Model, Proactive versus Reactive HRM, Viewpoints of HRM. Environmental Challenges: Historical Foundations, External Challenges, Organizational Challenges. International Challenges: Frameworks and International Challenges, Challenges of International HRM. Equal Employment Challenges: Equal Employment laws (4-2), Affirmative Action, Equal Opportunity in Perspective. Job Analysis and Design: Job Analysis Information, Collection of Job Analysis Information, Applications of Job Analysis Information, Job families, Job Design, Techniques of Job Redesign. Human Resource Planning: The Demand for HRs, The Supply of HRs. Recruitment: Recruitment: Constraints and Challenges, Internal and External Recruitment Channels, Recruiting Process Selection: Selection, Steps in Selection process (Selection Interview: Step 3).Orientation, Placement and Separation: Placement Obstacles to Productivity, Orientation Programs, Employee Placement, Separations, Issues in Placement. Training and Development: Steps to Training and Development, Training and Development Approaches, Evaluation of Training and Development Career Planning: Career Planning and Employee Needs, HR Dept. and Career Planning, Career Development Process (Materials Supplied by teacher).Performance Appraisal: Elements of Performance Appraisal Systems, Performance Appraisal Challenges, and Post oriented Appraisal Methods, Future-Oriented Appraisals, and Implications of Appraisal Process. Wages and Salaries: Objectives of Compensation Management, Job Analysis and Evaluation. Benefits and Services: Organizational Objectives, Employee Objectives, Insurance Benefits, Employee Security Benefits, Time-off Benefits, Work Scheduling Benefits, Employee Services. Security, Safety and Health: Financial security, Physical security. Employee Relations Challenges: QWL and Empowerment Interventions, Employee Relations Practices. Union-Management Relations: The Labor-Management System, Cooperation and Dispute Resolution.

Text Book: William B. Werther, Jr. & Keith Davis, “Human Resources and Personnel Management”, 5th edition, Mc Graw Hill.

Reference Books:1. Materials from Internet and other important sources.2. The course teacher has the right to change the course content any time if needed3. Henemann et al. Personnel: Human Resource Management.4. H.T.Graham, Human Resources Management.5. William B.Werther Jr. and K.Davis, Personnel Management and Human Resources.6. Kendrith M.Rowland and G.R.Ferris, Current Issues in Personnel Management. BAN 362 MARKETING MANAGEMENT3 Hours/Week, 3 Credits

Understanding Marketing management: Definitions; Core concepts of MM; Company orientations; Changing trends of marketing; Tasks of MM; Importance of MM for an organization; Marketing practices in Bangladesh.Marketing Environment: Analyzing the elements of macro environment; Marketing implication of each elements; Marketing intelligence system; Marketing Information system; Marketing Research System: Contents of the marketing plan; Measuring M. plan performance; Profitability analysis; Estimating current demand; Estimating future demand; Marketing research process. Market Segmentation, Targeting & Positioning: Levels of MS; Bases for MS; Market Targeting; Developing and communicating positioning strategy; POPs and PODs; Brand equity; Branding strategy; Differentiation strategies; Consumer market & Business market: Influencing factors; Buying decision process; Business vs. consumer market; Buying situations; Participants; Stages in the buying process; Institutional & Government markets.Dealing with Competition: SWOT analysis; Competitive forces (M. Porter); Identifying competitors; Analyzing competitors; Strategies for Leaders, Challengers, Followers & Nichers; BCG matrix; Competing on a global basis.Product Strategies: Levels of product; Classifications; Product life cycle marketing strategies; New product development; Challenges in NPD; Managing the development process; Product & brand relationships. Service marketing: Nature of services; Marketing strategies of service firms; Managing service quality; Developing brand strategies for services. Pricing

Strategies: Understanding pricing; Steps in the setting price; Pricing methods; pricing strategies; Adapting the price; Initiating & responding to price changes.Physical Distribution: Role & Importance of Channels; Channel design decisions; Channel management decisions; Managing Wholesaling & Retailing; VMS; Conflict, Cooperation & Competition; E-distributions. Marketing Communications: Role & Importance; Developing effective communications; Managing the integrated MC process; Advertising (objectives, media & effectiveness); Sales promotion (Objectives & major decisions); Public relations ( functions & major decisions); Direct marketing; Managing the sales force; Marketing Related Issues: Consumerism; Environmentalism; CRM; TQM; E-marketing; CAB; BSTI; ISO; Customerization; Globalization; MNCs; Holistic marketing; Future of marketing.

Text Book: P. Kotler & K. L. Keller, Marketing Management, 12th edition, (2006),

Reference Books: Cravens, Hills & Woodruff, Marketing Management, First edition, (1996).

Warren J Keegan, Global Marketing Management, 7th edition, (2005), Prentice-Hall of India BAN 373 FINANCIAL MANAGEMENT 3 Hours/Week, 3 Credits

Introduction: Definition and Nature of financial management, process of financial management, goal of the firm, financial perspective of the firm, misconceptions about firm’s goal, responsibilities of financial management, core concepts of financial management, business ethics, social responsibility, structure of finance function, corporate governance. Bond and stock valuation: Definition and characteristics of bonds and stocks, types of bonds and stocks, concept of value,

determining the value of bond and stock, YTM,YTC, valuation models, features of various types of bonds, constant and supernormal growth of dividends, time path of bonds, free cash flow approach to valuation. Capital budgeting cash flow: types of projects, capital rationing vs unlimited funds, categories of cash flows, rational of capital budgeting, relevant cash flows, determination of initial investment, incremental cash flows and terminal cash flows, calculating book value of an asset, types of capital budgeting decisions, determining tax liability on capital gain and recaptured depreciation. Designing capital structure: Features of appropriate capital structure, objects of sound capital structure, determining financial breakeven point, EPS-EBIT analysis, cash flow approach, debt capacity, effect of debt ratio on EPS, market price and value of firm, determining a firm’s financial gearing, MM propositions towards capital structure, Dividend policy: Cash dividend payment procedure, theories of dividend relevance and dividend irrelevance, Walter’s model, Gordon’s model, informational content, aspects of dividend policy, factors influencing dividend policy, types of dividend policies, forms of dividend, determining DPS, external financing requirement at various dividend policies, determining share price according to walter’s and gordon’s model, calculating payout ratio. Current asset management: Reasons, advantages & disadvantages for holding cash, cash budget, cash management techniques, types of inventory costs, determining EOQ, reorder point, methods of inventory control, monitoring the receivables, aging schedules, credit policy, credit standard, cash discount, factors influencing credit policy. Short-term financing: overview of short-term financial planning and control, management of debtors, key factors of choosing sources of short-term finance, spontaneous financing, negotiated financing, composition of short-term financing, determining cost of short-term financing, choosing among different short-term financial plans. Financial planning and control: An overview of financial planning and control, financial planning and control processes, types and stages of financial planning, aspects of financial planning, elements of a financial control system, financial planning models, cash flow forecasting, forecasting financial statements, range of cash flow estimates, statement of cash flow, cash budget.

Books Recommended:1. J. F. Weston & E. F. Brigham, Managerial Finance.2. Lawrence D. Schall and Charles W. Haley, Management. 3. Edwin H. Neave & John C. Wiginton, Financial Management: Theory and Strategies.4. Van Horne & Wachowicz, Jr., Fundamentals of Financial Management BAN 374 INTERNATIONAL BUSINESS MANAGEMENT3 Hours/Week, 3 Credits International Business Operations and its Environment; Economic geography; The International Monetary Exchange; National Boundaries, Nationalism and the Multi-national Firms; Internationalization process; International Liquidity; Balance of Trade & Payments; Financial Instruments; Economic Integration, Strategic Alliances and Co-operation; Inflation and Devaluation; Global Business Strategy. International Trade Theory; Foreign Direct Investment (FDI); Multinational Enterprises & its effects; Industrialization; Privatization; IB negotiations & Diplomacy; Collaborative strategies; Export & Import strategies; Global operations management & Sourcing strategies; Multinational Accounting & Tax functions. Globalization and its effect on the developing countries; Free Trade Agreements; Quota; Dumping; Lobbying; Financial and Trade-oriented Institutions: IBRD, IMF, ADB, EU, NATO, ASEAN, SAARC, SAPTA, SAFTA, WTO, APEC, OPEC, UNCTAD, D-8, EPB, ISO.

Books Recommended: Text Book: John D. Daniels & Lee H. Radebaugh, International Business: Environments and Operations, 9th edition. BAN 375 BUSINESS RESEARCH 3 Hours/Week, 3 Credits

Introduction to Research Methodology in Social Science: Science and Knowledge, Methods in Science; Scientific Methods; Hypothesis: Meaning, Types, Formulation, and Uses in Research; Local Reasoning: Deduction and Induction, Observation, Participation and Experiment; Analogy and Inference; Explanation and Causation: Concepts, Constructs, Variables and Paradigm; Measurement and Scaling Techniques; Test of Reliability and Validity; Generalization of Hypothesis and Extending it to Theoretical Framework. Research in Business; Steps Followed in Conducting a Research: Problem Definition, Formulation of Hypothesis, Research Design, Data Collection, Data Summarization and Analysis, Presentation and Report Writing, Use of Research Findings.

Books Recommended: C.R. Cothary, Research Methodology William G. Zikmund, Exploring Marketing Research, 8th edition Gilbert Churchill , Marketing Research

BAN 385 MANAGEMENT INFORMATION AND CONTROL SYSTEM3 Hours/Week, 3 Credits

Management Information System:Introduction to MIS: Information, Information System, Management Information System; Conceptual Fundamentals and MIS Development: Concepts of Information, Human as Information Processors, Systems Concepts and Information Systems, Concepts of Organization and Management Relevant to Information Systems, Decision Making Concepts for Information Systems, Value of Information for Decision Making, Development of a MIS: Techniques and Tools for Systems Analysis and Design, Forms Design, Analysis and Control, Evaluation of a MIS; Fundamental Types of MIS: TPS, MIS, DSS, OAS, ESS; Organizational MIS: OIS - Goals and Applications, Components of OIS. MIS in Bangladesh: MIS of BJMC, BTMC, BCIC etc.Management Control System:An overview-The nature of management control; Behavior in organizations; Goals and strategies; Information. The management control structure- Responsibility centers, Revenue and expense centers; Profit centers; Transfer pricing; Investment centers. The management control process- Programming; Budget preparation; Analyzing and reporting financial performance; The profit budget in the control process; Executive incentive compensation plans; Special management control situations- Multinational companies; Services organizations Nonprofit organizations Management control of projects. Books Recommended :1. David Kroevke, “Management Information Systems.”2. Gordon B.Davis, “Management Information Systems: Conceptual Foundations, Structure and Development.”3. James O’Brien : “Management Information Systems”.4. Robert N. Anthony & John Dearden, “Management Control Systems”, Richard D. Irwin. BAN 400 VIVA VOCE ON COURSES2 Credits, 4 hours/ week

The viva voce examination will be held at the end of fourth year second semester examination. Students have to complete all the courses except internship program before viva voce. BAN 411 INTERNSHIP & DEFENSE 2 Credits, 4 hours/ week

The internship program is intended to provide students with an opportunity to apply skill acquired in the academic program to the real-world experience. The experience should be relative to the students’ area of concentration. In addition, it will provide students with a better sense of career opportunities and may actually provide jobs after graduation.The internship is optional with either a research project or study abroad or a work study program organized through a business enterprise or any combination thereof. Under the supervision of a faculty member of the department s/he will perform his assigned work. Finally s/he will submit a Report and face viva voce exam. as per the instruction of the department.

BAN 434: ENTREPRENEURSHIP DEVELOPMENT3 Hours/Week, 3 Credits

Course Outline - The Perspective:: Entrepreneur; Chapter 02: Entrepreneurship; Chapter 03: Women Entrepreneurship; Chapter 04: Rural Entrepreneurship; Chapter 05: Entrepreneurial Motivation

Start – Up: Small Enterprises: An Introductory Framework; Chapter 11: Project Identification and Selection (PIS); Chapter 12: Project Formulation; Chapter 13: Project Appraisal; Chapter 14: Financing Enterprise.Management: Total Quality Management (TQM) for Small Enterprises.Development: Sickness in Small Business; Chapter 34: Electronic Commerce and Small Enterprises.

Text Book: 1. Entrepreneurial Development: S. S. Khanka, 7th Revised Edition

Reference Books:1. Innovation and Entrepreneurship: Peter F. Drucker2. Entrepreneurship: Hisrich and Peters3. Entrepreneurship and Small Enterprise Development in Bangladesh: Rahman, A. H. M. H., BBR, Dhaka University

Books Recommended:1. Peter F Drucker, “Innovation & Entrepreneurship2. Hisrich & Peters, “Entrepreneurship.”

BAN 432 OPERATIONS AND PRODUCTION MANAGEMENT3 Hours/Week, 3 Credits

Introduction to Production Function; Manufacturing Policy Decisions; Production System; Operations Management: Definitions, Types of OM Decisions, OM as a function, Manufacturing and Services Operations: Similarities and Differences, Productivity, Multifactor Productivity. Operations Strategy: Corporate Strategy, Strategic Considerations, Competitive Priorities, Manufacturing and Service Strategies Decision making: Break-Even Quantity, Sensitivity Analysis, Decision making under certainty and uncertainty Process Management: Major Process Decisions, Vertical IntegrationManaging Project Processes: Defining, Organizing and Planning Projects, Network Diagram: AOA and AON approaches, Activity Slack, Cost-Time Trade Offs, Managing Technology: Technology: Meaning and role, Areas, Information Technology, E-Commerce: Types, Enterprise Resource Planning, Technology Strategy, Total Quality Management: Quality Wheel, Costs of poor Quality, Quality Function Deployment (QFD), Benchmarking, Capacity: Measures, Theory of Constraints, Economies of Scale, Diseconomies of Scale, Plant Location, Factory Layout; Production Planning and Control; Product Design and Development; Time and Motion Study; Material Handling and Transportation; Quality Control and Inspection; Statistical Quality Control; Purchasing and Inventory Control; Maintenance Management; Production Control; and System Approach in Production Management.

Text book: 1. Lee J. Krazewski and Larry P. Ritzman: Operations Management Strategy and Analysis

Recommended books:

1. Buffa E.S., Modern Production and Operations Management.2. Chase, R.B., and Aquilano, N.J., Production and Operations Management.3. Gareth L.D. and Silver M., Production Management Analysis.4. Raymond R. Mayer, Production and Operation Management. BAN 435 E-BUSINESS2 Hours/Week, 2 Credits

The concept of e-commerce; Importance; Features; Benefits & Threats; Types of e-commerce; Techniques; Business-to-business e-commerce; Business-to-consumers e-commerce; Other types of e-commerce; Process of e-commerce; e-products; Recent developments in the field of e-commerce; Future trends of e-commerce; E-commerce practice in Bangladesh.

Books Recommended: 1. Elias M. Award, Electronic commerce. 2. P.T. Joseph, Electronic commerce- A managerial perspective.3. S. Jaiswal, Electronic commerce. 4. Efraim Turban, jae Lee, David King and H. Michael Chung, Electronic commerce.

BAN 444 AUDITING & TAXATION3 Hours/week, 3credits

Auditing: Auditing: Objectives, Advantages, Procedures and Techniques, Audit programmed and Working papers, various modes of conducting Audit; Errors and Frauds: Nature and Types, Auditor’s Duty, preventive measure; Internal Audit: Internal check and internal control, Object, procedures and Auditor’s position; Verification, vouching of cash, Trading Transactions and Impersonal Ledger; Verification and valuation of Assets and liabilities; Depreciation Provision and Reserves Auditor’s Duty.Taxation: History of Income Tax Act: Income for Tax Purpose, Characteristics, Classifications of Income and their Effects, Exemptions, Income Year and Assessment Year, Assesses, Residential Status of Assesses and Tax Liability, Source of Income, Determination of Total Income; Heads of Income: Methods of Computing Income and Allowed Deductions under each Head; Assessment Procedure: Tax Return and Assessment of Individuals; Income Tax Authorities in Bangladesh, Administrative, Judicial Appeal,Revision, Penalties.

Books Recommended:1. B.N Tendon, A Hand Book of Practical Auditing2. D. Paula, Principles of Auditing.3. Chakraborty and Bhattacharya, Practical Approach to Auditing 4. Income Tax Ordinance 1984 and Finance Acts. BAN 456 BUSINESS POLICY AND STRATEGY3 Hours/Week, 3 Credits

PART—I: INTRODUCTION TO BUSINESS POLICY & STRATEGIC MANAGEMENTChapter 01: INTRODUCTION TO BUSINESS POLICY Evolution of Business Policy as a discipline nature, importance, scope, limitations, purpose & objectives of business policyChapter 02: CONCEPTUAL FOUNDATION IN BUSINESS POLICYDefinitions understanding strategy defining strategy, levels at which strategy operates types of planning systemsChapter 03: AN OVERVIEW OF STRATEGIC MANAGEMENT Nature of strategic decision making approaches to strategic decision making patterns of strategic behavior process of strategic management strategists and their role in strategic managementPART—II: STRATEGY FORMULATIONChapter 04: MISSION, PROPOSE, BUSINESS DEFINITION & OBJECTIVESVision, mission & purpose business definition objectives & goalsChapter 05: ENVIRONMENTAL APPRAISALConcept of environment, components of environment environmental scanning appraising the environmentChapter 06: ORGANIZATIONAL APPRAISALDynamics of internal environment organizational capability factors considerations in organizational appraisal methods & techniques for organizational appraisal structuring organizational appraisalChapter 07: STRATEGIC ALTERNATIVESGrand strategies modernization strategies diversification & integration strategies merger, takeover & joint venture strategies turnaround, divestment & liquidation strategies combination strategiesChapter 08: STRATEGIC CHOICEProcess of strategic choice corporate portfolio analysis industry, competitor & SWOT analyses subjective factors in strategic choice contingency strategies strategic planPART—III: STRATEGY IMPLEMENTATIONChapter 09: ACTIVATING STRATEGIESInterrelation between formulation & implementation issues in strategy formulation project implementation procedural implementation resource allocationChapter 10: STRUCTURAL IMPLEMENTATIONStructural considerations structures for strategies organizational design & change organizational systemsChapter 11: FUNCTIONAL IMPLEMENTATIONFunctional plans & policies financial, marketing, operations & personnel plans & policies integration of functional plans & policiesChapter 12: BEHAVIORAL IMPLEMENTATIONLeadership implementation corporate culture corporate politics & use of power personal values & business ethics social responsibility & strategic managementPART—IV: STRATEGY EVALUATIONChapter 13: STRATEGIC EVALUATION & CONTROLAn overview of strategic evaluation & control strategic control operational control techniques of strategic evaluation & control role of organizational systems in evaluationPART—V CASE METHOD & CASE STUDIES

BOOKS:1. Hill & Jones, “Strategic Management Theory.”2. A Kazmi, “Business Policy.”3. W Glueck, “Business Policy.”

CONCENTRATION COURSES:

BAN 351 HISTORY OF MANAGEMENT THOUGHT3 Hours/Week, 3 Credits

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

Books Recommended :

1 Claude S. George, Jr., Prentice-Hall International Edition..“The History of Management Thought”, 2. Harold Koontz, Cyrill O’Donnell, 5th Edition, McGraw Hill “Management”, BAN 354 : HUMAN RESOURCE PLANNING AND FORECASTING3 Hours/Week, 3 Credits

Concepts of Strategy and Planning – A need for strategic HRM, strategy, types of strategy, Models of Business strategies. Aligning HR with Strategy- Strategic HRM, the risks, Linking HR processes to strategy, HR strategy by division, Characteristics of an effective HRM strategy, The strategic planning model. Evaluation of HR Programs and Policies- The scorecard, importance of evaluating HRM, The 5C model of HRM impact, Approaches and challenges in measuring the HRM practices. Job Analysis- Job analysis, problems of it, The process of job analysis, specific job analysis techniques, Competency based approach. HR Management Systems- The stages of HRMS development, selection and design criteria, criteria for data inclusion in the HRMS, core HRMS data entries. The HR Forecasting process- Forecasting activity categories, benefits of it, key personnel analyses conducted by HR forecasters, environmental and organizational factors affecting HR forecasting, HR forecasting time horizons, Determining net HR requirements. HR Demand- Index/trend analysis, expert forecasts, Delphi technique, nominal group technique, HR budget: staffing or manning table, envelope or scenario forecasting, regression analysis. Ascertaining HR Supply- Skills and management inventories, succession/replacement analysis, Markov model, linear programming, movement analysis, vacancy model, HR supply and Retention programs. Succession Management- Importance of succession management, evolution, process, employee role in succession management, Succession management’s soft spots.

Books Recommended: 1. McBey, Kenneth J. and Belcourt, Monica, Strategic Human resources planning. Thomson Nelson. 2nd edition.

BAN 355 INDUSTRIAL RELATIONS:3 Hours/Week, 3 Credits

Introduction Meaning; Importance; Perspectives. Socio Economic Environment. Trade Union Structure; Activities. Bargaining Power; Issues: Structure. Public sector differences. Grievance Procedure. Industrial Relations non-union organization and informal sector; Employee productivity; Programs. Industrial Conflict and Settlement Procedure.

Book Recommended :1. Industrial Relations, Monappa2. Industrial Relations, Nayer and Nayer3. Personnel Management and Industrial Relations and Labor Welfare, V. Ghosh BAN 356 TOTAL QUALITY MANAGEMENT3 Hours/Week, 3 Credits

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

Books Recommended : 1. “Total Quality Management”, Arthur R. Tenner & Irving J. DeToro, Addison-Wesley Publishing Company.2. “TQM for Sales and Marketing Management”, James W. Cortada, McGraw Hill International Edition. BAN 361 CONSUMER BEHAVIOR:3 Hours/Week, 3 Credits

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

Books Recommended :Text Book: L. G. Schiffman and L. L. Kanuk, Consumer Behavior, Ninth edition ( 2007) Reference Books :

J. Paul Peter & J. C. Olson, Consumer Behavior and Marketing Strategy, Second edition. Michael R. Solomon, Consumer Behavior: Buying, Having and Being, Fifth edition H. W. Berkman & C. C. Gilson, Consumer Behavior.

BAN 363 MARKETING RESEARCH

3 Hours/Week, 3 Credits

Introduction to Marketing Research: Definition, Nature, Classification, Role of Marketing Research, Marketing Research in MIS and DSS, Research Methods and Methodology, Research Process.Defining the Marketing Research Problem: Importance, Process of defining problem, Task involved, Environmental context of problem, Management decision problem and marketing research problemMarketing Research Design: Meaning, Importance, Feature of Good Design, Concepts relating to research design, Different research Design, Hypothesis, and Development of hypothesis.Sources of data, Advantages and disadvantages of primary and secondary data, sampling design, Sampling Design basic sampling techniques, Sampling size determination, Measurement and scaling techniques, Sampling error and non-sampling error.Questionnaire Definition, Objectives, Questionnaire design process, Question content, Open ended and close ended question, questions structure, Question Wording, Determining the order of Question.Data collection or Field work: Data collection process, Data collection methods, Observation method, Interview method, Experimental method, some other method of data collection, Quality control and editing, Evaluation of field worker, Using technology in data collection.Processing, data preparation and data analysis: Processing operation, Data preparation process, Question checking, Editing, Coding , Selecting data analysis strategy, Statistical tools used in marketing research, F-distribution, cross-tabulation, Hypothesis testing, ANOVA, Chi-squire , z-test, other statistical tools.Report preparation and presentation: Importance, process, Format, Writing guideline, Guidelines for table graph and reference and bibliography, presentation, Ethics in Marketing Research.

Text Book: Naresh K Malhotra, Marketing Research: An Applied Orientation, 4th edition Reference Books:

William G. Zikmund, Exploring Marketing Research, 8th edition Gilbert Churchill , Marketing Research C.R. Cothary, Research Methodology

BAN 364 SALES FORCE MANAGEMENT:3 Hours/Week, 3 Credits

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

Books Recommended : Will be given by the concerned teacher. BAN 371GOVERNMENT FINANCE3 Hours/Week, 3 Credits

The role of government in an economy, Public finance and private finance, Concept and provision of public good, Pure and impure public goods, Private provision of public goods, Externalities and types of externalities, The concept of mixed economy, Meaning and scope of public finance, Subject matter of public finance, Distinction between public and private finances, Principle of Maximum Advantage, Public revenue, Tax revenue and Non- tax revenue, the base of tax, Buoyancy and elasticity of tax, Principles of taxation, Characteristics of a good tax system, The Benefit- Receive Theory of taxation and Lindahl’s solution, the Ability to Pay Approach of taxation, Optimal taxation, Incidence of taxes, Meaning of public expenditure, Kinds of public expenditure, Canons of expenditure, Public expenditure and economic stabilization, Public expenditure and production, Public expenditure and economic growth, Public expenditure and distribution, Causes and effects of governments programs, Proportional , Progressive and Regressive taxation, Direct and indirect tax, Public debt and burden of public debt, Shifting of burden to future generations repayment, Money creation by the governments and its effects, Concepts and implications of balanced and unbalanced budget and development plans, analysis of recent Bangladesh budget.

Recommended Books:1. John F. Due & Ann F. Friedlaender, Government Finance.2. H.L. Bhatia, Public Finance BAN 372 INTERNATIONAL TRADE & COMMERCE:3 Hours/Week, 3 Credits

The pure theory of international trade: The law of compararive advantage, its empirical testing, Haberler's theory of oppertunity cost, heckscher-Ohlin model, factor Price equilisation theorem, the Leontief Paradox, explanation of the Leontief Paradox, the gains from trade, classical and modern analysis. International equilibrium: A Neoclassical demonstration of compararive advantage, derivation of offer curves, elasticity of offer curve & terms of trade, various concepts of the term of trade, the term of trade of primary product exporters, the Prebisch-Singer thesis, terms of trade and welfare. Theory of commercial policy: Tariff, types ,effects of the tariff on a small country, on a small country, on a large country, parcial and general equilibrium analysis the optimum tariff,

elementary concept of nominal and effective protection, other trade barriers, export taxes, export and import subsidies, Quota and quantitative restrictions, other NTBs. Economic integration: Concepts of preferential trading club, free trade area, customs union, common market and economic union, theory of the customs union, Static effect, Trade creation and Trade diversion, Partial equilibrium approach, South Asia case ,SAPTA. Balance of payments: The principles of payment accounting, autonomous and accomodating balance, balance of payments equilibrium, accounting balances. Foreign exchange market: Different concepts of Exchange Rates, basis of the foreign exchange market, exchange risk, spot rate forward exchange, exchange risk, premium etc. demand for and supply of foreign exchange, equilibrium in the foreign exchange market. stability in foreign exchange market. International moneytary system: The bretton Woods system, the IMF and its mechanism, fixed and flexible exchange rates, current international monetary system.

Books Recommended : Kindleberger & Peter H. Lindert, International Economics BAN 375 MONEY AND MONETARY POLICY: 3 Hours/Week, 3 Credits

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

BAN 381 MANAGEMENT OF INFORMATION SYSTEMS:3 Hours/Week, 3 Credits

The main objective of this course is to provide an understanding about the need for information support for decision makers at various management and decision levels. As the field of information system is interdisciplinary in nature, this course attempts to take a more generic approach and to provide a comprehensive conceptual foundation for the study of information systems. Topics include:Organizational Foundation of Information Systems; Psychological and Behavioral Aspects of Information Systems; echnical Foundations of Information Systems; Building Information Systems; Management and Organizational Support Systems; Managing Contemporary Information Systems.

Books Recommended :1. Laudon, K.C and Laudon, J.P., Management Information Systems. NY: Prentice - Hall2. Post, G.V. and Anderson, D.L., Management Information Systems. Boston: McGraw-Hill.3. O’Brien, J, Management Information Systems. Boston: Irwin/McGraw-Hill. BAN 382 SYSTEM ANALYSIS & DESIGN:3 Hours/Week, 3 Credits

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

Books Recommended :1. Yeates, D., Shields, M. and Helmy, D, Systems Analysis and Design. Delhi: MacMillan India Ltd.2. Whitten, J. L. and Bently, L., Systems Analysis and Design Methods. Boston: McGraw-Hill.3. Kendall , P.A., Introduction to Systems analysis and Design, Boston: McGraw-Hill

BAN 383 SPREADSHEET ANALYSIS & MODELING :1 Hours/Week, 1 Credit

The main objective of this course is to develop and apply software skills in the real business world. The skill of analysis of spreadsheet will help the students to develop appropriate model for organization. The software package Excel 2000 will be used for this purpose. Topics include:Formatting text and numbers; Templates; Working with multiple worksheet and files; Consolidating worksheets and exchanging data; Using workgroup functions; Auditing a worksheet; Using databases; Filtering data; Advanced database features; Data maps; Importing and exporting data; Using macros; Web page authoring and publishing

Books Recommended : 1. Todias, C., Excel 2000: A Professional Approach Series, Level 1: Expert, Flencoe/McGraw-Hill2. O’leary, T.J. and Linda, I.L., Microsoft Excel 2000 (Introduction edition). Boston: McGraw-Hill3. Lauden, K. Microsoft Excel 2000: Iterative Computing Series (Introduction edition). Boston: MC-Graw-Hill

BAN 383 SPREADSHEET ANALYSIS & MODELING LAB4 Hours/Week,2 Credits BAN 391 ADVANCED ACCOUNTING I:3 Hours/Week, 3 Credits

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

Books Recommended:1. Donald E. Kieso & Jerry, J. Weygandt: Intermediate Accounting.2. B.D. Agarwal: Principles of Financial Accounting – Advanced3. Kimmel, Weygant & Kieso – Financial Accounting, 2nd Edition, Johns Willy & Sons. Inc. BAN 392 AUDITING, ASSURANCE & ATTESTATION:3 Hours/Week, 3 Credits

Introduction to Auditing & Assurance services; Overview of Financial statement auditing; Legal liabilities; Materiality & Audit Risk; Evidence of Working Paper Documentation; Code of Professional Conduct; Quality Controls; Audit Planning & Types of Audit Tests; Internal Control in a Financial Statement Audit; Information Technology & the Audit Function; Audit Sampling; Overview & Tests of Controls; Audit Sampling- Substantive Tests; Completing the Engagement; Reports of Financial Statement; Assurance, Attestation & other forms of services. Books Recommended:1. Messier- Auditing & Assurance Services. 2nd Edition, 2000 Irwing McGraw-Hill2. Morris- Short Audit Case: The valley Publishing Company (8 th Ed. 1999 Dalton) BAN 393 ADVANCED ACCOUNTING II3 Hours/Week, 3 Credits

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

Books Recommended:1. Hoyle, Schaeffer, Doupnik;2. Advanced Accounting, 6th Edition, Irwin McGraw Hill. BAN 451 COMPARATIVE MANAGEMENT:3 Hours/Week, 3 Credits

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

Books Recommended :Will be given by the concerned teacher. BAN 452 HUMAN RESOURCES MANAGEMENT PRACTICE IN BANGLADESH:3 Hours/Week, 3 Credits

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

Books Recommended: Will be given by the concerned teacher. BAN-453: INTERNATIONAL HUMAN RESOURCE MANAGEMENT3 Hours/Week, 3 Credits

International Human Resource Management Challenges: a. International human resource trouble shooting, b. international challenges and diversification, c. cultural awareness, Frameworks and International Challenges: a. assumption, b. structures, c. employee rights, International Preparation and selection: a. International recruitment, b. international selection, International Human resources development and Evaluation: a. orientation, b. training and development, c. evaluation career development, International Compensation and Protection, International Employee

Relations and Assessment, Management Implication and International Activities, People Working Internationally, International Communication, The International Human Resource Management Specialists.

BOOKS RECOMMENDED: 1. Peter Doweling, International Human Resource Management. South – Western College Publication.2. Kossek, Managing Human resources in 21st Century.

BAN 454 LOGISTICS & MATERIALS MANAGEMENT:3 Hours/Week, 3 Credits

Need for Logistics in Business; Management of the Flow of Materials in Relation to Market Demand, Prices, Supplier Performance, Availability of Materials, Customer Service, and other Related Issues; Special Topics Include: Material Resource Planning; Value Analysis; and Supplier Development; Concept of trade-off between logistic functions; Cost pf logistics services; Elements of logistic functions. BAN 455 : CAREER MANAGEMENT3 Hours/Week, 3 Credits

The Career Development Perspective – concepts of career, significance, common myths about career, origins of career concepts, career concepts and personality, formulation of career strategy, The Individual and Life Cycle: individual development, stages and tasks of the career cycle, the stage and tasks of the family, constructive coping, characteristics of successful people, Career Dynamics – entry to the organizational career, seven secrets of success, socialization and learning to work, mutual acceptance, developments of career anchors, security, autonomy and creativity as career anchors, career anchors in perspective, mid – career matching, boundary crossing, Managing Human Resources

Planning and Development: Introduction to the total system, human resource planning and career stages, job/role planning integrated approach, managing career.

BOOKS RECOMMENDED: 2. Greenhaus J. H. and Others, Career Management. Dryden Press, Harcourt College Publishers, New York, 2000.3. Edger H. Schein, Career Dynamics: Matching Individual and Organizational Needs. California Addison – Wesley

Publishing.4. Arnold J., Managing Career in The 21st Century. New Delhi: Sage Publication.

BAN-457 : PERFORMANCE E MANAGEMENT3 Hours/Week, 3 Credits

Importance of Performance Management- Meaning, Challenges, steps in Performance Appraisal, Performance management spells success, Organization of Performance management function. Organizational Mission, Strategy and Goal- Systems and logistic planning, Benchmarking performance, Implications for practice. Process and Employee performance- Organizational process improvement, identifying employee performance standards. Rewards and Performance- Types of rewards, Designing a compensation strategy, Maximizing owner and employee needs, Linking pay to performance, Linking executive pay to performance. Designing Jobs to Enhance Employee Involvement- The rationale for Employee involvement, Designing jobs that encourage involvement, Employee involvement practices, Quality enhancement through employee involvement. Assigning Individual and Team Performance- Attributes of effective appraisal system, Popular performance assessment approaches, Assessing group and team performance, Employee assessment approach. Training and Performance Enhancement- Performance gap analysis, is Training the answer? Training needs assessment, training objectives, Learning principles and program design, Evaluating training effectiveness, determining ROI, Creating a learning organization. Counselling and Discipline- Importance of performance councelling, responsibility for Councelling, steps in councelling, implementing disciplinary practices, Encouraging to embrace errors. Review of Performance Management Process- why audit the performance management system? Steps in a performance management audit. Books Recommended:

1. Das. Hari, Performance Management: Ph series in HRM. Prentice hall, Toronto. BAN 458 : COMPENSATION MANAGEMENT3 Hours/Week, 3 Credits

Introduction to the Compensation Management: concepts, the reward systems, the world of pay and compensation, organizational structure – strategic and tactical compensation issues, legislation’s, Microeconomic Compensation Concepts: job analysis, job description, job evaluation, surveying market pay and compensation practices, designing base pay structure, team-based pay on a knowledge-based world, Macroeconomic Compensation Concepts: measuring and paying for performance, short- term incentives, long-term incentives and wealth building, executive and international compensation, benefits and services, pay delivery administration.

Books Recommended:

1. Richard I. Henderson, Compensation Management. NJ: Prentice-Hill.2. Richard I. Henderson, Compensation Management in a Knowledge-Based World. NJ: Prentice-Hill.

BAN 459 : STRATEGIC HUMAN RESOURCE MANAGEMENT3 Hours/Week, 3 Credits

Meaning and nature of strategic human resource management, Soft and hard models of human resource management, Performance measurement in fast-changing environments, Managing culture, Contextual diversity for the role and practice of human resource, HRM policies and management practices, People processes as a source of competitive advantage, The emerging themes in strategic human resource management.

BOOKS RECOMMENDED: 2. C. Mabey, G. Salaman and J. Storey, Strategic Human Resource Management: a Reader. London: Sage, 1998.3. L. Graton, V. H. Halley, P. Stiles and C. Truss, Strategic Human Resource Management. Oxford, Oxford University Press,

1999. BAN 461 ADVERTISING & PUBLIC RELATIONS3 Hours/Week, 3 Credits

Introduction to advertising; definition and functions of advertising; Classification of advertising; Advertisement as a promotional mix element; Advertising media; Print media and electronic media; Outdoor advertising; Nontraditional; Message development, layout and copy writing, Non-media advertising: Corporate advertising and public relations; Agency-client relationship; social, legal and ethical aspects of advertising; Importance of public relations; Practices to develop PR; Duties and Responsibilities of PRO; Marketing Implications.

Books Recommended : 1. Williams Wells, John Burnett, & Sandra Moriarty, Advertising Principals & Practices, 6th edition2. G. E. Belch & M. A. Belch, Advertising and Promotion: An Integrated Marketing Communication Perspective, 6th edition. BAN 462 DISTRIBUTION MANAGEMENT:3 Hours/Week, 3 Credits

Pivotal Marketing Channel Concepts Direct vs. Indirect Channels of Distribution; Channels Definitions; The Channel master’s Job; Why Channel Programs Fail; Channel Design Sequence The uses and Benefits of Effective Channel Design The Channel Design Sequence; Marketing Channel Macro influences and Internal Variables. Comparative Analysis and Strategy Uncovering Direct and Indirect Competition; The Three Steps of Direct Competition Analysis; Basing Your Competitive Strategy on the Market Life Cycle; Differentiating Your Product or Service; Discovering Customer Satisfaction Requirements Conducting a Segmentation Analysis; Uncovering Other Marketing Nuggets; Channel Selection Criteria What Are Channel Selection Criteria; Critical Channel Selection Criteria; Managing Yours Channels Channel Management and Communication; Ramping Up a New Distributor; Guidelines for a Great Channel Partnership; Effective Channel Communications Mechanisms; Five Channel Mechanisms; Reducing Conflict Between Direct and Indirect Channels; Evaluating Your Channel; Changing Channels; Channel Conflict and Power Channel Power; Channel Conflict How to Deal With Channel Conflict; Channel of Distribution Motivational Concepts and Processes Push and Pull Strategies; Intensive Programs; Sales and Product Training; Legalities How to Communicate Legally; Terminating a Distributor; International Antitrust Legislation; New and Different Channel Forms and Trends The Internet; information Technology and Channels of Distribution; Synthetic Channels of Distribution; Situation ally Adaptive Channels; Integrated Supply Distributors; International Channels. Text Book: Kenneth Rolnicki, Managing channels of distribution. Reference Books:

Donald J. Bowersox and D. J. Closs, Logistical Management. W. J. Stanton and C. Futrell, Fundamentals of Marketing

BAN 463 BRAND MANAGEMENT:3 Hours/Week, 3 Credits

Brands and Brand Management Definition; Brands matter; Can anything be branded; Strongest Brands; The Brand Equity Concept; Strategic Brands Management Process; Customer-Based Brand Equity Customer-Based Brand Equity; Making a Brand Strong: Brand Knowledge; Sources of Brand Equity; Building a Strong Brand: The Four Steps of Brand Building; Brand-Building Implications; Brand Positioning and Values Identifying and Establishing Brand Positioning; Positioning Guidelines; Defining and Establishing Brand values; Internal Branding; Choosing Brand Elements to Build Brand Equity Criteria for Choosing Brand Elements; Options and Tactics for Brand Elements; Putting It All Together; Designing Marketing Programs to Build Brand Equity New Perspectives on Marketing; Product Strategy; Pricing Strategy; Channel Strategy; Integrating Marketing Communications to Build Brand Equity Information Processing Model of Communications; Overview of Marketing Communication Options; Developing Integrated Marketing Communication Programs; Developing a Brand Equity Measurement

and Management System The Brand value Chain; Designing Brand Tracking Studies; Establishing a Brand Equity Management System; Measuring Sources of Brand Equity: Capturing Customer Mindset Qualitative Research Techniques; Quantitative Research Techniques; Designing Implementing Branding Strategies Brand Hierarchy; Designing a Branding Strategy; Introducing and Naming New Products and Brand Extensions New Products and Brand Extensions; Advantages of Extensions; Disadvantages of Brand Extensions; Understanding How Consumers Evaluate Brand Extensions; Evaluating Brand Extension Opportunities; Extension Guidelines Based on Academic Research. Text Book: Kevin lane keller, Strategic brand Management, 8th edition

Reference Books:

David A. Aaker, Managing Brand Equity, New York free Press (1991)John Murphy, Brand Strategy, Prentice Hall (1990) BAN 464 INDUSTRIAL MARKETING:3 Hours/Week, 3 Credits

Introduction: Understanding Industrial Marketing; Characteristics of Industrial Market; Classification of Industrial Goods; Industrial / Business Buying Situations; Industrial market versus Consumer Market.Process and Parties involved in Industrial Buying: Participants in the Business Buying Process; Major Influences on Business Buyers; Stages in the Business Buying Process; Understanding Institutional and Government Markets; Forces Influencing Org. Buying Behavior (Environmental forces, Organizational forces, Group forces, Individual forces); Org. Buying Behavior: Marketing strategy Implications.Demand Analysis & Sales Forecasting: The Role of Market Potential in Planning and Control; The Role of Sales Forecast; Market Surveys; Input / Output Analysis; Assessing Opportunities & Competitive Environment; Defining Strategic Business Units; General Electric’s Business Screen; Generic Strategy Alternatives.Industrial Marketing Planning Process: A Model for the Ind. Marketing Planning Process; Stages in the planning Process; Selected Components of the Situation Analysis. Industrial Product Policy: Understanding Industrial Product; Types of Product Lines Defined; Managing the Existing Product Line; Planning Industrial Product Strategy. (Experience curve analysis & Product Evaluation Matrix); New Product Development Process; Formulating New Ind. Product StrategyChannel Management: Channel Alternatives in the Industrial Market (Representatives; Distributors; Sales Branches); Other Industrial Intermediaries (Jobbers; Commission Merchants; Brokers); Channel Administration (Selection; Motivating; Conflict Management).Pricing perspective: Industrial Pricing Process; Pricing across the Product Life Cycle; Price Administration . Communications management: Advertising: Role; Management; Supplementary Promotional Tools; Personal Selling: Interactions; Management; Administration; Model of SFM; Direct Marketing & Public Relations. Text Book: Michael D. Hutt & T. W. Speh, Industrial marketing Management: A Strategic View of Business Markets, 2nd edition.

Reference Books: P. Kotler & K. L. Keller, Marketing Management, 12th edn P. Kotler & G. Armstrong, Principles of Marketing, 10th edn

BAN 465 INTERNATIONAL MARKETING 3 Hours/Week, 3 Credits

International Economics and Trade; Theories of international trade; Barter trade and counter trade; International Marketing Environment Modes of international trade; Entry strategy; Formulation of international marketing strategy ; International Marketing Research ; International marketing strategy :Product, Promotion, Price Logistics and Distribution; Organization structure and control; Trends and perspectives; Global issues of environmentalism; Consumerism; E-marketing; Direct marketing; Sky shop culture; MNCs; Foreign Direct Investment; Global Advertising; Social Responsibilities of the organizations toward the nation, employee, customer.

Books Recommended :Text Book: Subhash C. Jain, International Marketing, 2nd edition.

Reference Books :

Philip R. Cateora, International Marketing. 12th edition. Sak Onkvisit & J. J. Shaw, International Marketing: Analysis and strategy. 8th edition.

BAN 471 FINANCIAL ANALYSES AND CONTROL3 Hours/Week, 3 Credits

Financial statement analysis;: Meaning ,purpose and types, users ,scope importance, limitsations. Common sized statement: comparative financial sttatements, trend percentages. Ratio analysis :Liquidity, leverage activity and probability ratio, theoritical

foundation of ratio analysis, the cross-sectional and time series analysis, computation and interpretation of ratios, limitations of ratio, analysis, inflation and ratio analysis. Fund flow analysis: meaning of fund ,purpose, importance preparation interpretation of statement of working capital changes and the funds flow statement. Ananlysis of Leverage: Concepts, computing and interpreting operating ,financial and combined leverages, leverage and risk. Financail Forcasting; concepts, Purpose and importance of financial forecasting, forcasting methods, trends, graphical and statistical methods, Proforma financial statements, Problems in financial forecasting. Financial distress prediction: Importance of predicting financial disterss, problems in difing financial distress, the univeriate and multivariate models of distress prediction. Budgetary control: Budget and budgetary coltrol, objetives and steps of budgetary control, functional budgets, the master budget, preparation and interpretation of the cash budget and master budget.

Books Recommended: George Foster, Financial Statement Analysisa BAN 472 DEVELOPMENT FINANCE3 Hours/Week, 3 Credits

Development goal: Economic and social poverty alleviation ,GNP growth and income distribution, employment creation, education and human resource development ,population policy. Strategy of development: steps in development strategy, planning process, financial aspets of planning , guiding rules for investment allocation sectoral priorities , investment creteria, choice of technology, the application of cost-benefit analysis, finance and financial infrastuctures, need for a financial programme, Financing private and public enterprises. Capital formation: Low rate of capital formation, measures for aurgumenting capital formation, saving, taxation public borrowing, deficit financing Financing of developement from external sources: International financing and international dependemce, aid loan grant, direcy investment capital imports and growth, Inter government lending and investment, Joint venture financing, servicing of debts. International financial institutions:IBRD,IMF.IDA.IDB, Special drawing righstand international monetary reform. Development finance in Bangladesh: Development plan machinery, development budgeting internal resource mobilization, implication and desirability of foreign aid.

Books Recommended: Will be given by the concerned teacher. BAN 473 PORTFOLIO MANAGEMENT3 Hours/Week, 3 Credits

Meaning of portfolio investment, elements to analyze portfolio problem, Marketable financial securities, Direct and indirect investing, Risk and return characteristics of securities, Stock and bond market indexes, Characteristics of market, Types of order in security market, Margin and effects of margin on return, Risk and return of securities, Determining the average outcome, Dispersion of assets, Variance of combinations of assets, characteristics of portfolio in general, the expected return standard deviation of a portfolio at different correlations, The shape of portfolio possibilities curve, the efficient frontier with no short sales, the efficient frontier with short sales allowed, the efficient frontier with risk less lending and borrowing, Capital Assets Pricing Model (CAPM),Beta and measurement of beta, Economy , Industry and Company analysis. Security valuation.

Recommended Book:Edwin J. Elton. Martin J. Gruber, Modern Portfolio Theory and Investment Analysis

BAN 474 FINANCIAL INSTITUTIONS & CAPITAL MARKET3 Hours/Week, 3 Credits

Financial markets and instruments: role, function and type of financial markets, Attributes of financial instruments, Classification of financial markets, Govt. securities, Instruments of the money and capital markets. Financial assets and financial transactions: Creation of financial assets, Characteristics of financial assets, Types of financial transactions Financial intermediation: The economic basis for financial intermediation, Classification of financial intermediation, Investment type financial intermediaries, The changing nature of financial intermediation. The behaviour of Interest rates: Present value interest rates and security prices, The loanable funds model, Major determinants of interest rates, Relationsship between interest rate and bond prices, Inflation and yield curves. Real Interest rates: The meaning and importance of real interest rates, the estimation of real interesst rates , Factors that influence real interest rates. The term structure and risk structure of interest rates: The term structure of interest rates, theories of term stucture, The risk structure of interest rates. The money market: Characteristics of money market, money market securities and market operations. The capital market: The capital market securities, Organized security exchange DSE, Investment companies and investment Bankers ICB,OTC Third and Fourth markets. The foreign exchange market: Foreign exchange markets and rates, Exchange rate determination, Long run and short run exchange rate determination, Consequences of exchange rate changes. Trading arrangements: Margin purchase , short selling the capital market. Major financial institutions in Bangladesh

Books Recommended: Jeff Madura, Financial Markets and Institutions BAN 476 WORKING CAPITAL MANAGEMENT:3 Hours/Week, 3 Credits

Working Capital Policy: Working Capital—Its nature, Components of working capital, Importance of working capital management, Risk-return trade-off or current asset management, financing current assets The costs & risks of alternate debt maturity.

The term structure of interest rates, Expectation theory, liquidity preference theory, Excess or inadequate working capital, Determinants of working capital. Estimating working capital requirements: Trading and manufacturing concerns, Alternative strategies of financing working capital, Hedging policy, Conservative policy, Aggressive policy, Highly aggressive policy. Management of Cash and Marketable securities: Motives for holding cash, Cash budgeting, Analysis of cash cycle, Synchronizing cash inflows and outflows, Determining EOQ model, ,Miter and ORR model. Optimum cash balance, Marketable securities types, Criteria for selecting securities, effects of inflation, Managing disbursement. Management of Receivables: Credit instrument, Credit standards, Terms of credits, credit analysis, Financial ratio analysis, Constructing better risk indices, Extending credit period collection policy, Factoring and credit insurance, Evaluation of changes in credit policy. Inventory management: Objectives of inventory management, Determinants of the size of inventories, Inventory generality of inventory analysis, decision models—the EOQ model, Extending the EOQ model, reorder point and stock, Effects of inflation on inventory management, Role of financial manager in inventory management. Short term financing: Trade credit, short term financing by commercial banks, commercial paper, banker's acceptance, Secured short-term financing, Accounts receivable financing, Inventory financing.

Books Recommended: Jack Clark Francis, Investments: Analysis and Management

BAN 481 INFORMATION TECHNOLOGY:3 Hours/Week, 3 Credits

The course covers an introduction to the terminology and the use of computers in business (hardware and software technology), types of computers and computer systems, data processing, orientation to computer languages. Evolution of the development of computers and communication; IT in the modern world: its impact on individuals, organization, society; Hardware and Software for IT; Use of IT in business decisions; Future trends in IT: social considerations, privacy, autonomy, information overload, etc. Use of DOS, Windows, databases and major software packages for business. Computer network. LAN, WAN, Internet - on-line, off-line, WWW, Multimedia System, Operating system, word processing, Spread Sheet Analysis, database, etc. It also provides knowledge about computer maintenance and trouble-shooting. Books Recommended: William Sayer Hutchinson, Using Information Technology. BAN 482 INTRODUCTION TO MANAGEMENT SCIENCE:3 Hours/Week, 3 Credits

he Course is a survey of management science tools and techniques that have found application in the business area. Stress is placed upon the decision making process of the organizations. Special emphasis will be given on the use of computers in solving problems. Management Science software or specially designed software for solving various decision problems will be used in this course. Solution techniques include:

1. Management Science: Characteristics and Process2. Decision theory: Decision Tables and Decision Trees3. Game Theory4. Linear programming: Theory and Application5. Mathematical Programming6. Dynamic programming7. Transportation8. Network Models9. Queuing Theories10. Markov Analysis11. Simulation Technique

Books Recommended :1.Turban and Meredith, Fundamentals of Management Science. Boston: McGraw-Hill.2. Anderson, D.R, Sweeney, D.J, and Williams, T.A, An Introduction to Management Science.3. Hess, R., Managerial Spreadsheet Modeling and Analysis. Boston: McGraw-Hill BAN 483 NETWORKING, INTERNET AND WEB PAGE DESIGNING2 Hours/Week, 2 Credits

The main objective of this course is to provide the students an understanding and effective use of internet and world wide web design. The world wide web is going to fundamentally change how we work wide work and play. Begins with and introductory coverage of the internet and how to use. Then completely covers HTML with an introduction to Javascipt. It also covers various aspects of network administration. Topics include: 1. HTML: An Overview; 2. First Web Page; 3. Links with Hyper; 4. Listing of elements; 5. formatting; 6. Inclusions: Image and Multimedia; 7. Tables: Data in rows and column; 8. Styles: Some have it and some don’t 9. Frames: Divide and Conquer; 10. Forms: Handling users input; 11. CGL: Let machine do it for you; 12. Features to help the users; 13. Javascript: Program for HTML; 14. Dynamic HTML, Charismatic Pages; 15. pragmatic Hypertext, 16. Network Administration.

Books Recommended :1. Gottleber, T.T. and Trainor, T., More Eccelent HTML with an introduction to Javascript. Boston: McGraw-Hill2. Smith, M., Java; An object-Oriented Language. Boston: McGraw-Hill. BAN 483L NETWORKING, INTERNET AND WEB PAGE DESIGNING LAB1 Hour/Week,1 Credit BAN 484-ADVANCED DATABASE MANAGEMENT 1 Hours/Week, 1 Credit

This course covers the following: Advanced theoretical and practical foundation. Brief overview of classical issues surrounding design, Analysis and implementation of database, both from a micro and mainframe perspective. Current and emerging issues in the database field. Analysis, design and implementation of distributed database, the object oriented data model paradigm, the use and management of automated design and support tools from a database perspective and data security.

Books Recommended:Smith, M. JAVA: An object-Oriented Language. New York: McGraw-Hill BAN 484L ADVANCED DATABASE MANAGEMENT LAB4 Hours/Week, 2 Credits BAN 485 COMPUTER PROGRAMMING1 Hour/Week, 1 Credit

The objective of this course is to provide the students and understanding about a visual presentation of modern programming languages. It begins with the fundamental concept about visual programming and gradually moving towards complex features so that student can learn about realistic end-user applications when they will encounter in the real world. Topics include:1. Program, business applications and visual basic2. Visual basic projects: Project structure and VB as Programming tools3. Representing Data: Constant and variables4. Performing calculations and manipulating data: expressions5. Specifying alternate courses of action: Selection statements6. Reducing program complexity: general sub procedures and programmer-defined functions7. Repeating processing tasks: Loop structures8. Assessing business data: processing database9. Handling list of data: Arrays10. Representing entities with data and behavior: programmer-defined types and object classes

Books Recommended:1. Burrows, W. and Langford, J., Programming Business Application with Microsoft Visual Basic 6.0. Boston: 2. Peter Wrights, Visual Basic 6.0

BAN 485 L COMPUTER PROGRAMMING LABS4 Hours/Week, 2 Credits BAN 494 ADVANCED MANAGEMENT ACCOUNTING:3 Hours/Week, 3 Credits

Introduction - Managerial Accounting & the Business Environment; Cost term, concepts and classifications; Cost behavior - Analysis & Use; Divisional performance Evaluation- Segmental; analysis and performance measurement- Transfer pricing; Accounting treatment of price level changes pricing, Master Budget; Relevant cost for decision making; Reports to management - preparation of operating statement reporting- Analysis & follow up of a report- Control reporting- Reporting to top management- Management information system and reporting; Evaluation of prospects & extent of use of management accounting in Bangladesh.

Books Recommended:1. Garrison & Noreen, Managerial Accounting (9th ed., 2000 Irwin Mc-Grew- Hill) 2. Edwin H. Caplan: Mgt, Accounting & Behavioral science.3. Chat field & Neilson: Cost Accounting.4. C.T. Hongren: Cost Accounting: A managerial Emphasis.5. Kellan & Ferrara: Management accounting for profit & control.

BAN 495 ADVANCED COST ACCOUNTING3 Hours/Week, 3 Credits

Introduction to cost accounting; Objective & importance of cost accounting; Job order cost accounting; contract costing, Batch cost accounting; Process cost accounting; Activity based costing; Standard cost - Variance analysis; Cost-volume-profit relationship; Budgetary planning; Budgetary control; Performance Evaluation through standard costs; Incremental analysis; Capital Budgeting; Statement of cash flows; Financial Statement analysis.

Books Recommended:Weygandt, Kieso, Kimmel: Managerial Accounting, Tools for Business Decision making 1998.G.L. Rayburn: principles of cost Accounting Managerial application. BAN 496 GOVERNMENTAL ACCOUNTING3 Hours/Week, 3 Credits

Principles of Governmental accounting and reporting - purpose & objectives of Governmental accounting; Comparison with commercial accounting; Basic principles, legal complain & financial operation- conflicts between accounting. Principles & legal provision-the budget & budgetary accounting; Fund accounting; Valuation & fixed assets. Accounting & Budgeting process - Basic Budgetary terminology capital current Budget-Tentative budget- general vs special Budget- Fixed Vs Flexible budget- Execution Vs Legislative Budgets; Budgetary approaches- Budget preparation, Governmental Funds: - Operations & Accounting for general fund, special revenue funds; Capital project fund; Debt service fund & special assessment fund. Proprietary fund: Operation & accounting for enterprise funds & internal service funds. Fiduciary funds: operation & accounting for trust & agency funds. Budgeting practice of Bangladesh Govt. Budget procedure formulation of estimates approval of Budget appropriations- Budget implementation. Accounting system of Bangladesh Govt.: Departmentalized system of accounting - Accounting practice districts & ministries, finance accounts, appropriation & proforma accounts; Monthly & yearly financial reports - Function of the comptroller & auditor general. Principal accounting office & chief accounts officer. Financial control system- delegation of financial power & use of control account. Books Recommended:1. Leon E. Hay: Accounting for governmental & non-profit entities.2. Harry D. Eerrigan: Fund Accountings3. Tiemcy & Calder: Governmental Accounting: Procedure & practices. BAN 497 ACCOUNTING THEORY3 Hours/Week, 3 Credits

Evolution of Accounting: Growth of double entry accounting- Industrial revolution & Accounting. Development-Recents developments in accounting- Accounting & Economic development. Framework of Accounting: Generally accepted accounting. Principles; concepts & conventions framework of conventional historical cost accounting. Objectives of financial reporting: Stewardship, control & decision making; objectives- Information needs of uses of financial reports-Qualitative needs of financial reporting. Current reporting issues: Nature & extent of disclosure- Disclosure of post statement event- segment reporting- Disclosure of off balance sheet items disclosure methods. Capital & Income: Economists concepts of income & capital maintenances ex-ante income & ex-post income accountant’s concepts of income & capital maintenance realization of income-expense determination matching process of income determination. Asset valuation & income measurement: Valuation concepts- Accounting valuation methods asset measurement constraints. Inflation accounting: Historical cost accounting & price level changes-partial inflation adjustment methods involving fixed assets & inventory adjustments - introduction to the theory & practice of general price level & replacement cost accounting methods of inflation accounting. International Accounting: International dimensions of accounting – foreign currency translations & accounting for inflation-Financial reporting & disclosure- international standards & organizations. Accounting in Bangladesh: Accounting practice in Bangladesh- developments in accounting profession in Bangladesh.

Books Recommended:1. Eldon S. Hendriksen: Accounting theory.2. Kenneth S. Most: Accounting theory.3. Ahmed Belkaoui: Accounting theory.4. Adolf J. H. Ethoven: Accountancy systems in third world accountings. BAN 498 ADVANCED AUDITING 3 Hours/Week, 3 Credits

Accounting profession in Bangladesh- rules & regulations governing the profession- institutes of chartered accountants of Bangladesh & England & Wales, AICPA- professional ethics- Auditors independence. International auditing guidelines. Auditor’s report & certificates- qualified and unqualified report. Profit; Divisible profit and dividends- capital profit - leading cases. Statutes affecting the audit & auditors of Banks, Insurance, Companies, Co-Operative societies; Educational

institute and local authorities. Government audit – legal framework and practices- pre audit- post audit functions of the director general of audit. Audit of computerized accounting system.

Books Recommended:1. B.N. Tandon: Auditing.2. Kamral Gupta: Contemporary Auditory3. Parry & Nag. A.: Servey of accounting training in Bangladesh ICAB4. Parry & Khan: A survey of published accounts in Bangladesh.