Semester I: School of Management and Business Administration

School of Management and Business Administration
Department of Business Administration

Syllabus of BBA Program
(Session: 2008-2009)
First Year: Semester I
Course No Course Title Hours/Week Credits
Theory + Lab
BAN 121 Business Mathematics 3+0 3.0
BAN 171 Introduction to Business 3+0 3.0
BAN 181 Introduction to Computer Application 2+0 2.0
BAN 181L Computer Application Lab 0+ 2 1.0
ENG 101 English Language-1 2+0 2.0
ENG 102 English Language-1 Lab 0+2 1.0
PAD 102 Politics and Administration in Bangladesh 3+0 3.0
Total 13 + 4 15.0
First Year: Semester I1

Theory + Lab
BAN 111 Business Communication 3 +0 3.0
BAN 141 Principles of Accounting 3 +0 3.0
BAN 151 Principles of Management 3 +0 3.0
BAN 161 Principles of Marketing 3 +0 3.0
SOC 101B Principles of Sociology 3+ 0 3.0
ECO 101 Principles of Micro Economics 4 +0 4.0
BAN 100 Seminar and Viva voce 0+4 2.0
Total 19 + 4 21.0
Second Year: Semester I

Theory + Lab
BAN 233 Banking and Insurance 3 +0 3.0
BAN 242 Intermediate Accounting 3+0 3.0
BAN 272 Principles of Finance 3 +0 3.0
BAN 224 Fundamental of Statistics 3 +0 3.0
ECO 102 Principles of Macro Economics 4 +0 4.0
CEE 301 Environment mgt. & audit for Business 4+0 4.0
Total 20 + 0 20.0
Second Year: Semester I1

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

Theory + Lab
BAN ___ 1st Concentration / Major Course 3+0 3.0
BAN 331 Industrial Law 3 +0 3.0
BAN 332 Business Ethics and Environment 3+0 3.0
BAN 353 Human Resource Management 3+0 3.0
BAN 373 Financial Management 3+0 3.0
BAN 385 Management Information and Control System 3+0 3.0
Total 18 + 0 18.0
Third Year: Semester I1
Theory + Lab
BAN ___ 2nd Concentration / Major course 3+0 3.0
BAN 343 Cost and Managerial Accounting 3+0 3.0
BAN 352 Operation and Production Management 3+0 3.0
BAN 362 Marketing Management 3+0 3.0
BAN 374 International Business 3+0 3.0
BAN 300 Seminar and viva 0+4 2.0
Total 15 + 4 17.0
Fourth Year: Semester I

Theory + Lab
BAN ___ 3rd Concentration / Major Course 3+0 3.0
BAN ___ 4th Concentration / Major Course 3+0 3.0
BAN 434 Entrepreneurship Development 3 +0 3.0
BAN 444 Auditing and Taxation 3+0 3.0
BAN 475 Business Research 3+0 3.0
BAN 480 Spreadsheet Analysis and Database for 1+0 1.0
Business
BAN 480L Spreadsheet Analysis and Database for 0+4 2.0
Business Lab
Total 15 +3* 18.0
Fourth Year: Semester I1

Theory + Lab
BAN ___ 5th Concentration / Major course 3+0 3.0
BAN ___ 6th Concentration / Major course 3+0 3.0
BAN 400 Viva voce on courses 0+4 2.0
BAN 411 Internship & Viva on Report 0+4 2.0
BAN 456 Business Policy & Strategy 3+0 3.0
BAN 435 Introduction to E-Commerce 2+0 2.0
BAN 435L E-Commerce Lab 0+2 1.0
Total 11 +10 16.0
Credit Summary of the Syllabus:
Total Major Courses Minor courses

Credit
143 credits 115 credits 28 credits
Concentration/Major Courses (18 Credits):

Management:
Option No. I
Course No Course Title Hours/Week Credits Detail Syllabus
Theory + Lab Page number
BAN 351 History of Management Thought 3+0 3.0 10
BAN 355 Industrial Relation 3+0 3.0 10
BAN 356 Total Quality Management 3+0 3.0 10
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Total 6+0 6.0
** Students majoring in this area must take two courses (6 credits) from the above.
Option No. I1
BAN 451 Comparative Management 3+0 3.0 15
BAN 452 Management Practice in Bangladesh 3+0 3.0 15
BAN 453 Managerial Economics 3+0 3.0 15
BAN 454 Logistics & Materials Management 3+0 3.0 15
BAN 457 International Business management 3+0 3.0 16
Total 12 + 0 12.0
They have to take additional four courses ( 12 credits) from the above.
Marketing:
Option No .I
BAN 361 Consumer Behavior 3+0 3.0 11
BAN 363 Marketing Research 3+0 3.0 11
BAN 364 Sales Force Management 3+0 3.0 12
Total 6+0=6 6.0
Option No .II
BAN 461 Advertising & Public Relations 3+0 3.0 16
BAN 462 Distribution management 3+0 3.0 17
BAN 463 Brand Management 3+0 3.0 17
BAN 464 Industrial Marketing 3+0 3.0 17
BAN 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 .I
BAN 371 Government Finance 3+0 3.0 12
BAN 372 International Trade & Commerce 3+0 3.0 12
BAN 375 Money and Monetary Policy 3+0 3.0 13
Total 6+0=6 6.0
Option No .II
BAN 471 Financial Analysis and Control 3+0 3.0 18
BAN 472 Development Finance 3+0 3.0 18
BAN 473 Portfolio Management 3+0 3.0 18
BAN 474 Financial Institutions and Capital 3+0 3.0 19
Market
BAN 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 .I
BAN 381 Management of Information System 3+0 3.0 13
BAN 382 System Analysis & Design 3+0 3.0 13
BAN 383 Spread Sheet Analysis & Modeling 1+0 1.0 13
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BAN 383L Spread Sheet Analysis & Modeling Lab 0+4 2.0 13
Total 6.0
Option No .II
BAN 481 Information Technology 3+0 3.0 19
BAN 482 Introduction to Management Science 3+0 3.0 20
BAN 483 Networking, Internet And Web Page 2+0 2.0 20
Designing
BAN 483L Networking, Internet And Web Page 0+ 2 1.0 20
Designing Lab
BAN 484 Advance Database Management 1+0 1.0 20
BAN 484L Advance Database Management Lab 0+4 2.0 20
BAN 485 Computer Programming 1+0 1.0 20
BAN 485L Computer Programming Lab 0+4 2.0 20
Total 12.0
Accounting:
Option No .I
BAN 391 Advanced Accounting I 3+0 3.0 14
BAN 392 Auditing, Assurance & Attestation 3+0 3.0 14
BAN 393 Advanced Accounting II 3+0 3.0 14
Total 6+0 6.0
Option No .II
BAN 494 Advanced Management Accounting 3+0 3.0 21
BAN 495 Advanced Cost Accounting 3+0 3.0 21
BAN 496 Governmental Accounting 3+0 3.0 21
BAN 497 Accounting Theory 3+0 3.0 21
BAN 498 Advanced Auditing 3+0 3.0 22
Total 12 + 0 12.0
Courses Offered as Minor to Other Departments:

BAN 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 343 Cost and Management Accounting 3+0 3.0
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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.
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 103 COST ACCOUNTING FOR ENGINEERS (For CEE)

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 121 BUSINESS MATHEMATICS

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 171 INTRODUCTIONS TO BUSINESS

3 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
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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.
Recommended
 Straub and Attner, Introduction to Business.
 Koontz and Fulmer, A Practical Introduction to Business.
 F. T. Haner et at., An Introduction to Business.
 Steven J. Skinner & John M. Ivancevich, Business for the 21 5` Century.
BAN 181 INTRODUCTIONS TO COMPUTER APPLICATION
2 Hours / Week, 2 Credits
Computer Basis: History and development computer types. Scope of computer, Impact of computers on society and
technology. Specification of Computers: CPU types, Speed variation, Memory type, size, Cache, Storage Media, Hard
disk, Floppy disk, CD ROM,DVD Printer: Dot matrix, Laser, Ink jet. Computer Hardware: Digital electronics,CPU,
Memory: RAM, ROM, Mass storage devices, I/O Devices: Different peripherals. System Software and Application
Software: Function of Operating System, an on different types of Operating System: DOS/Windows, Mac UNLY/LENUX
etc. Concept of Formal Language: Different types of computer languages: Assembly, FORTRAN, Pascal C and C++,
Artificial Language etc. Purpose and Scope of Application Package: Essential General purpose packages: Word
Processing, Spreadsheet analysis, Database etc. Networking: Different types of networks, network topologies,
Communication media. Internet: Internet services, e-mail, e-commerce. Multimedia: Basics of audio, video & graphics.
Maintenance and Troubleshooting: Virus, Power Surge Protection, Disk Maintenance. Future Trends: Super Computer,
Distributed Computer, Parallel Processing, Information Super Highway, multi-media and virtual reality.
Books Recommended:
Computer and Information Systems-Sarah E.Hutchinson and Stacey C.Sawyer
Information Technology-Brain K.Williams, Sarah E.Hutchinson and Stacey C.Sawyer
BAN 181 COMPUTER APPLICATION LAB

2 Hours / Week, 1 Credit
BAN 111 BUSINESS COMMUNICATION

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:
o Shirley Taylor, Communication for Business, 3rd edition, (1999), Pearson education Ltd.
o Richard Blundel, Effective Business Communication: Principles and Practices for the Information Age, Prentice
Hall.
o Raymond V. Lesikar, Basic Business Communication.
BAN 141 PRINCIPLES OF ACCOUNTING

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
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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 MANAGEMENT
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.
Book Recommended Terry and Franklin, Principles of Management.

Koontz and Weihrich, Management.
R. W. Griffin, Management.
BAN 161 PRINCIPLES OF MARKETING

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:
o Stanton, Etzel & Walker, Fundamentals of Marketing, 8th edition.
o E. J. McCarthy & W.D. Perreault, Basic Marketing, 10th edition.
o Lamb, Hair, McDaniel, Marketing, 3rd edition.
o Zikmund & Amico, Marketing, 4th edition
BAN 224 FUNDAMENTALS OF STATISTICS

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,
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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 Statistics
3. S.P. Gupta : Statistical Method
4. Levin and Rubin : Statistics for Management
5. William Newtonhall : Statistics for Management and Economics
BAN 233 BANKING AND INSURANCE

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

Incomplete Record: Ascertainment of Profit and Loss, Computation of Missing Figures, Statement of Affairs and Balance
Sheet- Conversion of Single Entry into Double Entry. The Self Balancing ledger and Control Account System Framework:
Principles, Methods, Sectional Balancing and Self-Balancing Ledger. Consignment Accounts: Nature of Consignment, Pro-
forma Invoice, Account Sales, Valuation of Unsold Goods, Normal and Abnormal loss of goods, Cost Price and Invoice
Price Methods, Deficiency of Stock, Return of Goods by the Consignee. Join Venture Account: Accounting for Joint
Venture, Separate Set of Books, No Separate Set of Books, Memorandum Joint Venture Account. Partnership accounts:
Distribution of profit; admission of new partner; Retirement of partners; Dissolution; Sale of ownership. Accounting for
Non -Trading Concern: Characteristics of Non-Trading Concern, Receipts and Payment account, Income and Expenditure
Account, Capital Fund Determination, Balance Sheet; Bill of exchange: Calculation of Average Due Date and Account
Current.
Books Recommended:
1. Md. Muinuddin Khan : Principles of Practice Accounting, Vol-1
2. S.P. Basu and M. Das : Practice in Accounting, Vol-1
3. S.P. Jain and K. L. Narang : Advance Accountancy
BAN 272 PRINCIPLES OF FINANCE
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This course covers basic concepts in Finance and Analytical Tools Used in Business Finance. Topics Include: Basic
Principles of Corporate Finance; Analysis of Risk and Return; Cost of Capital; Analysis of Time Value of Money;
Elementary Capital Budgeting; Capital Structure; Working Capital management; Financial Statement Analysis. Trade credit;
Bank finance and commercial papers; Long term source of finance; Share debentures and term loans.
Books Recommended:
1. J.F.Weston and Eugene F.Brigham, Essentials of Managerial Finance.
2. James C.Van Home, Financial Management and Policy.
3. Eugene F.Brigham, Financial Management: Theory and Practice
4. Edwin H.Neave and John C.Wiginto, Financial Management Theory and Strategies.
BAN 211 ECONOMY OF BANGLADESH

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 231 BUSINESS LAW

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 Law
3. A. A. Khan, Labour and Industrial Law.
BAN 254 ORGANIZATIONAL BEHAVIOR & INDUSTRIAL PSYCHOLOGY:
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.
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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 Bangaladeshi 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. Blanchard
2. Managing Group and inter Group Relation, J. W. Lorch and P. R. Lawrence
3. Motivation and Control in Organization, G. W. Dalton and P. R. Lawrence
4. Human Behavior at Work, K. Davis
5. 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 331 INDUSTRIAL LAW

The Company Act (1994); The Insolvency Act (1997);
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 332 BUSINESS ETHICS & ENVIRONMENT

Business Ethics:
Understanding the Theories and Tools of Business Ethics:Idea of the moral principles, Major Ethical Theories, Ethical
Models & Tools of Ethics. Concept of Managerial Ethics, its implications: The Domain of Managerial Ethics, Approaches
to Managerial Ethics, Factors of Managerial Unethical Practices, Parties Affected by Managerial Decisions, Ways to Ethical
Managerial Decisions, Managerial Ethics in the light of Islam. Corporate Ethics and Ensuring Corporate Ethical
Environment: Corporate culture and Collective Moral Responsibility, Opposing Views of Corporate Responsibility ,
Ethical Access to Corporate Information, Corporate Ethics in Islam. Ethics in Buying- Selling Goods/ Services: Buyers
Compared to Sellers, Sellers Rights as a Market Power, Legal Provisions and Enforcements, Emergence of Consumerism
Movement, Consumer Protection Measures through different Rights, Marketing Ethics. Code of Ethics and Social Audit:
Morality and Social Audit, Corporate Codes, Commitment to High Ethical Standards, Institutionalization of Ethical
Standard, Corporate Social Reporting and Social Performance, Code of Ethics in Islam.
Business Environment:
Identifying and Analyzing the Major Environmental Factors; How to Monitor Environmental Changes; Assessing and
Identifying Environmental Issues and Trends; Managing the Environment; Analysis of Different Strategic Options.
Relationship between Business & Government; Social responsibility of business; Environmentalism; Global worming;
Waste management; Recycling; Industrialization and its effect on nature; Technological advancement & world pollution;
Genetically Modified (GM) food and its effect on humanity; Bio-diversity; Adulteration & the role of CAB; Index of
Bangladeshi environmental changes; Role of the Bangladeshi Business persons to save the environment; Sustainable
development; UN Millennium Development Goal (MDG); Role of Earth summits to reduce pollution.
Books Recommended:
I. Brooks, Business Environment - Challenges and Changes.
F. Cherunilam, Business Environment.
Dr A R Khan, “Business Ethics”, Ruby Publications, 2000.
BAN 353 HUMAN RESOURCE MANAGEMENT
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Introduction Meaning and importance HRM; Role of HRM Manager; Challenges of HRM; Environment of HRM. Fair
Employment Practice. Human Resource Planning Quality of personnel; Job analysis process; Role analysis. Human
Resource Forecasting. Organizational and Job Design Objectives; Functions; Relationships; Organization structure; Contrast
of formal and informal organization; Job enlargement; Job enrichment. Recruitment Alternatives; Interview; Hiring
procedure. Selection. Performance Appraisal. Training and Development. Forms of Employee Participation. Labor Union
and Relations. Work Environment. Separation Process. Dismissal and Termination Retirement cycle.
Books Recommended:
1. Henemann et al. Personnel: Human Resource Management.
2. H.T.Graham, Human Resources Management.
3. William B.Werther Jr. and K.Davis, Personnel Management and Human Resources.
4. Kendrith M.Rowland and G.R.Ferris, Current Issues in Personnel Management.
BAN 373 FINANCIAL MANAGEMENT
The Role of Financial Management; Financial Analysis and Control: Financial Analysis, Sources and Uses of Funds, and
Analysis of Operating and Financial Leverage; Management Current Assets: Management of Working Capital, Cash and
Securities, Accounts Receivables, and Inventory Management; Capital Budgeting and Evaluation Criteria; Cost of Capital;
Short-and Intermediate Term Financing: Advantages and Disadvantages of Different Methods; Long-term Financing:
Sources of Long-term Funds, Advantages and Disadvantages; Dividend Policy and Retained Earnings. Capital financing;
mergers & Acquisition.
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 385 MANAGEMENT INFORMATION AND CONTROL SYSTEM

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 343 COST & MANAGERIAL ACCOUNTING

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;
11
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 .
Books Recommended:
1. C.T. Hormgren ET all : Cost Accounting, A Managerial Emphasis
2. Ray .H. Garrison : Managerial Accounting
3. R.N. Anthony : Management Accounting
4. R.S.Kaplan : Management Accounting
5. Usry & Hammer : Cost Accounting
6. L.G. Rayburn : Cost Accounting
7. Basu & Das : Theory and Practice of Costing
8. S.P Lyenger : Cost Accounting
BAN 352 OPERATIONS AND PRODUCTION MANAGEMENT

Introduction to Production Function; Manufacturing Policy Decisions; Production System; Plant Location, Factory Layout;
Production Planning and Control; Product Design and Development; Time and Motion Study: Material Handling and
Transportation; Quality Control and Inspection; Statistical Quality Control; Purchasing and Inventory Control; Maintenance
Management; Production Control; and System Approach in Production Management.
Books Recommended
1. Buffa E.S., Modern Production and Operations Management.
2 Chase, R.B. , and Aquilano, N. J. , Production and Operations Management.
3. Garett L.D. and Silver M. , Production Management Analysis.
4. Raymond R.Mayer, Production and Operation Management
BAN 362 MARKETING MANAGEMENT

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.
12
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:
o Cravens, Hills & Woodruff, Marketing Management, First edition, (1996).
o Warren J Keegan, Global Marketing Management, 7th edition, (2005), Prentice-Hall of India.
BAN 374 INTERNATIONAL BUSINESS MANAGEMENT

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 434 ENTREPRENEURSHIP DEVELOPMENT

PART—I: THE ENTREPRENEURIAL PERSPECTIVE
Chapter 01: Basis & Challenges of Entrepreneurship; Chapter 02: Self—Assessment & Entrepreneurial Process; Chapter 03:
Entrepreneurial Characteristics
PART—II STARTING A NEW VENTRUE & DEVELOPING THE BUSINESS
Chapter 04: The Business Idea; Chapter 05: The Business Plan; Chapter 06: The Marketing Plan; Chapter 07: The Financial
Plan; Chapter 08: The Organizational Plan
PART—III FINANCING NEW VENTURE
Chapter 09: Sources of Capital; Chapter 10: Venture Capital; Chapter 11: Going Public
PART—IV MANAGING THE NEW VENTURE
Chapter 12: Managing During Early Operations; Chapter 13: Managing Growth & Expansion; Chapter 14: Ending The
Venture
PART—V SPCIAL ISSUES FOR THE ENTREPRENEUR
Chapter 15: Legal Issues for the Entrepreneur; Chapter 16: Franchise & Acquisition; Chapter 17: Intrapreneurship; Chapter
18 International Entrepreneurship: opportunities & problems;
Chapter 19: e—Entrepreneurship
Books Recommended:
1) Peter F Drucker, “Innovation & Entrepreneurship
2) Hisrich & Peters, “Entrepreneurship.”
BAN 444 AUDITING & TAXATION

3 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.
13
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 Auditing
2. D. Paula, Principles of Auditing.
3. Chakraborty and Bhattacharya, Practical Approach to Auditing
4. Income Tax Ordinance 1984 and Finance Acts.
BAN 475 BUSINESS RESEARCH

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:
o C.R. Cothary, Research Methodology
o William G. Zikmund, Exploring Marketing Research, 8th edition
o Gilbert Churchill , Marketing Research
BAN 480 SPREADSHEET ANALYSIS & DATABASE FOR BUSINESS:

1 Hour/Week, 1 Credit
Spreadsheet Analysis:
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.
Database:
Concept of Database, Database administration, 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 :
1. Todias, C., Excel 2000: A Professional Approach Series, Level 1: Expert, Flencoe/McGraw-Hill
2. O’leary, T.J. and Linda, I.L., Microsoft Excel 2000 (Introduction edition). Boston: McGraw-Hill
3. Lauden, K. Microsoft Excel 2000: Iterative Computing Series (Introduction edition). Boston: MC-Graw-Hill
4. Smith, M. JAVA: An object-Oriented Language. New York: McGraw-Hill
BAN 480L SPREADSHEET ANALYSIS & DATABASE FOR BUSINESS LAB:

BAN 435 INTRODUCTION TO E-COMMERCE

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 435 INTRODUCTION TO E-COMMERCE

1 Hour /Week, 1Credit
BAN 456 BUSINESS POLICY AND STRATEGY

14
PART—I: INTRODUCTION TO BUSINESS POLICY & STRATEGIC MANAGEMENT
Chapter 01: INTRODUCTION TO BUSINESS POLICY
 Evolution of Business Policy as a discipline  nature, importance, scope, limitations, purpose & objectives of business
policy
Chapter 02: CONCEPTUAL FOUNDATION IN BUSINESS POLICY
Definitions understanding strategy defining strategy, levels at which strategy operates types of planning systems
Chapter 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 management
PART—II: STRATEGY FORMULATION

Chapter 04: MISSION, PROPOSE, BUSINESS DEFINITION & OBJECTIVES
Vision, mission & purpose  business definition objectives & goals
Chapter 05: ENVIRONMENTAL APPRAISAL
Concept of environment, components of environment environmental scanning appraising the environment
Chapter 06: ORGANIZATIONAL APPRAISAL
Dynamics of internal environment organizational capability factors considerations in organizational appraisal methods
& techniques for organizational appraisal  structuring organizational appraisal
Chapter 07: STRATEGIC ALTERNATIVES
Grand strategies modernization strategies diversification & integration strategies merger, takeover & joint venture
strategies turnaround, divestment & liquidation strategies combination strategies
Chapter 08: STRATEGIC CHOICE
Process of strategic choice corporate portfolio analysis industry, competitor & SWOT analyses subjective factors in
strategic choice contingency strategies strategic plan
PART—III: STRATEGY IMPLEMENTATION

Chapter 09: ACTIVATING STRATEGIES
Interrelation between formulation & implementation issues in strategy formulation project implementation procedural
implementation resource allocation
Chapter 10: STRUCTURAL IMPLEMENTATION
Structural considerations structures for strategies organizational design & change organizational systems
Chapter 11: FUNCTIONAL IMPLEMENTATION
Functional plans & policies financial, marketing, operations & personnel plans & policies  integration of functional plans
& policies
Chapter 12: BEHAVIORAL IMPLEMENTATION
Leadership implementation corporate culture corporate politics & use of power personal values & business ethics
social responsibility & strategic management
PART—IV: STRATEGY EVALUATION

Chapter 13: STRATEGIC EVALUATION & CONTROL
An overview of strategic evaluation & control strategic control operational control techniques of strategic evaluation &
control role of organizational systems in evaluation
PART—V CASE METHOD & CASE STUDIES
BOOKS
1) Hill & Jones, “Strategic Management Theory.”
2) A Kazmi, “Business Policy.”
3) W Glueck, “Business Policy.”
BAN 400 VIVA VOCE ON COURSES

2 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 & VIVA ON REPORT

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.
15
CONCENTRATION COURSES:
BAN 351 HISTORY OF MANAGEMENT THOUGHT

Management in Ancient Civilizations, Management During the Medieval Period, A Managerial Awakening, Early
Management Writers, A Prelude to Scientific Management, Scientific Management, Early Twentieth Century Concepts, The
Managerial Philosophers, Emerging Schools of Management Thought, The Quantitative School, A General theory of
Management, History and Contemporary Management.
Books Recommended :
1.“The History of Management Thought”, Claude S. George, Jr., Prentice-Hall International Edition.
2. “Management”, Harold Koontz, Cyrill O’Donnell, 5th Edition, McGraw Hill
BAN 355 INDUSTRIAL RELATIONS:

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 Industrial Relations, Monappa

Industrial Relations, Nayer and Nayer
Personnel Management and Industrial Relations and Labor Welfare, V. Ghosh
BAN 356 TOTAL QUALITY MANAGEMENT

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:

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

16
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 problem
Marketing Research Design: Meaning, Importance, Feature of Good Design, Concepts relating to research design, Different
research Design, Hypothesis, and Development of hypothesis.
Research Methodology: Sources of data, Advantages and disadvantages of Primary and secondary data, Sources of primary
and secondary data, sampling design, sample and census, Sampling Design process, Classification of sampling techniques,
Sampling size determination, Measurement and scaling techniques, Sampling error and non-sampling error.
Questionnaire and form design: Definition, Objectives, Questionnaire design process, Question content, Overcoming
inability to answer, overcoming unwillingness to answer, Open ended and close ended question, Choosing questions
structure, Choosing questions 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:
o William G. Zikmund, Exploring Marketing Research, 8th edition
o Gilbert Churchill , Marketing Research
o C.R. Cothary, Research Methodology
BAN 364 SALES FORCE MANAGEMENT:
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 FINANCE

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:
John F. Due & Ann F. Friedlaender, Government Finance.
H.L. Bhatia, Public Finance
BAN 372 INTERNATIONAL TRADE & COMMERCE:

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
17
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:

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:

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;
Technical 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 - Hall
2. Post, G.V. and Anderson, D.L., Management Information Systems. Boston: McGraw-Hill.
3. O’Brien, J, Management Information Systems. Boston: Irwin/McGraw-Hill.
BAN 382 SYSTEM ANALYSIS & DESIGN:

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-Hill
2. O’leary, T.J. and Linda, I.L., Microsoft Excel 2000 (Introduction edition). Boston: McGraw-Hill
3. Lauden, K. Microsoft Excel 2000: Iterative Computing Series (Introduction edition). Boston: MC-Graw-Hill
BAN 383 SPREADSHEET ANALYSIS & MODELING LAB

4 Hours/Week,2 Credits
BAN 391 ADVANCED ACCOUNTING I:

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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 – Advanced
3. Kimmel, Weygant & Kieso – Financial Accounting, 2nd Edition, Johns Willy & Sons. Inc.
BAN 392 AUDITING, ASSURANCE & ATTESTATION:

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-Hill
2. Morris- Short Audit Case: The valley Publishing Company (8th Ed. 1999 Dalton)
BAN 393 ADVANCED ACCOUNTING II

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:

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 MANAGEMENT PRACTICE IN BANGLADESH:

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.
BAN 453 MANAGERIAL ECONOMICS:

Chapter 01: The Scope & Nature of Managerial Economics; Chapter 02: Principles of Optimization; Chapter 03: Risk
Analyses; Chapter 04: Demand Theory; Chapter 05: Demand Estimation; Chapter 06: Production Theory; Chapter 07:
Linear Programming; Chapter 08: Cost Theory; Chapter 09: Empirical Cost Analysis; Chapter 10: Market Structure & Price
Theory; Chapter 11: Pricing Practices; Chapter 12: Regulation & Antitrust: the role of government in the private economy;
Chapter 13: Long-Term Investment Decisions: Capital Budgeting
Text Book: Pappas & Brigham, “Managerial Economics.”
BAN 454 LOGISTICS & MATERIALS MANAGEMENT:

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 457 INTERNATIONAL BUSINESS MANAGEMENT

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;
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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 461 ADVERTISING & PUBLIC RELATIONS

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 edition
2. G. E. Belch & M. A. Belch, Advertising and Promotion: An Integrated Marketing Communication Perspective, 6th
edition.
BAN 462 DISTRIBUTION MANAGEMENT:

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:

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, 8 th 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:
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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 Strategy
Channel 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

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 ANALYSIS AND CONTROL

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 FINANCE

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
21
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.
BAN 473 PORTFOLIO MANAGEMENT

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 MARKET

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 :

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:

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
22
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:

The 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 Process

2. Decision theory: Decision Tables and Decision Trees
3. Game Theory
4. Linear programming: Theory and Application
5. Mathematical Programming
6. Dynamic programming
7. Transportation
8. Network Models
9. Queuing Theories
10. Markov Analysis
11. 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 DESIGNING

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-Hill
2.Smith, M., Java; An object-Oriented Language. Boston: McGraw-Hill.
BAN 483L NETWORKING, INTERNET AND WEB PAGE DESIGNING LAB

1 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 LAB

BAN 485 COMPUTER PROGRAMMING

1 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
23
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 basic

2. Visual basic projects: Project structure and VB as Programming tools
3. Representing Data: Constant and variables
4. Performing calculations and manipulating data: expressions
5. Specifying alternate courses of action: Selection statements
6. Reducing program complexity: general sub procedures and programmer-defined functions
7. Repeating processing tasks: Loop structures
8. Assessing business data: processing database
9. Handling list of data: Arrays
10. 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 485L COMPUTER PROGRAMMING LAB

BAN 494 ADVANCED MANAGEMENT ACCOUNTING:

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 ACCOUNTING

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 ACCOUNTING

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 Accountings
3. Tiemcy & Calder: Governmental Accounting: Procedure & practices.
24
BAN 497 ACCOUNTING THEORY
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

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 Auditory
3. Parry & Nag. A.: Servey of accounting training in Bangladesh ICAB
4. Parry & Khan: A survey of published accounts in Bangladesh.
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Semester I: School of Management and Business Administration

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Semester I: School of Management and Business Administration

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School of Management and Business Administration

Department of Business Administration

First Year: Semester I1

Second Year: Semester I

Second Year: Semester I1

Third Year: Semester I

Fourth Year: Semester I

Fourth Year: Semester I1

Credit Summary of the Syllabus:

Total Major Courses Minor courses

Concentration/Major Courses (18 Credits):

Management Information System:

Courses Offered as Minor to Other Departments:

BAN 103 COST ACCOUNTING FOR ENGINEERS (For CEE)

BAN 121 BUSINESS MATHEMATICS

BAN 171 INTRODUCTIONS TO BUSINESS

BAN 181 COMPUTER APPLICATION LAB

BAN 111 BUSINESS COMMUNICATION

BAN 141 PRINCIPLES OF ACCOUNTING

Book Recommended Terry and Franklin, Principles of Management.

BAN 161 PRINCIPLES OF MARKETING

BAN 224 FUNDAMENTALS OF STATISTICS

BAN 233 BANKING AND INSURANCE

BAN 242 INTERMEDIATE ACCOUNTING

BAN 211 ECONOMY OF BANGLADESH

Books Recommended: Will be given by the concerned teacher.

BAN 231 BUSINESS LAW

BAN 254 ORGANIZATIONAL BEHAVIOR & INDUSTRIAL PSYCHOLOGY:

BAN 331 INDUSTRIAL LAW

BAN 332 BUSINESS ETHICS & ENVIRONMENT

BAN 385 MANAGEMENT INFORMATION AND CONTROL SYSTEM

BAN 343 COST & MANAGERIAL ACCOUNTING

BAN 352 OPERATIONS AND PRODUCTION MANAGEMENT

BAN 362 MARKETING MANAGEMENT

BAN 374 INTERNATIONAL BUSINESS MANAGEMENT

BAN 434 ENTREPRENEURSHIP DEVELOPMENT

BAN 444 AUDITING & TAXATION

BAN 475 BUSINESS RESEARCH

BAN 480 SPREADSHEET ANALYSIS & DATABASE FOR BUSINESS:

BAN 480L SPREADSHEET ANALYSIS & DATABASE FOR BUSINESS LAB:

BAN 435 INTRODUCTION TO E-COMMERCE

BAN 435 INTRODUCTION TO E-COMMERCE

BAN 456 BUSINESS POLICY AND STRATEGY

PART—II: STRATEGY FORMULATION

PART—III: STRATEGY IMPLEMENTATION

PART—IV: STRATEGY EVALUATION

PART—V CASE METHOD & CASE STUDIES

BAN 400 VIVA VOCE ON COURSES

BAN 411 INTERNSHIP & VIVA ON REPORT

BAN 351 HISTORY OF MANAGEMENT THOUGHT

BAN 355 INDUSTRIAL RELATIONS:

Book Recommended Industrial Relations, Monappa

BAN 356 TOTAL QUALITY MANAGEMENT

BAN 361 CONSUMER BEHAVIOR:

BAN 363 MARKETING RESEARCH

BAN 371GOVERNMENT FINANCE

BAN 372 INTERNATIONAL TRADE & COMMERCE:

BAN 375 MONEY AND MONETARY POLICY:

BAN 381 MANAGEMENT OF INFORMATION SYSTEMS:

BAN 382 SYSTEM ANALYSIS & DESIGN:

BAN 383 SPREADSHEET ANALYSIS & MODELING :

BAN 383 SPREADSHEET ANALYSIS & MODELING LAB

BAN 391 ADVANCED ACCOUNTING I: