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Varendra University

Department of Business Administration

Syllabus for Executive MBA Program


EXECUTIVE MBA PROGRAM
1. Objectives
To cope with ever changing environment and intense global competition, enterprises increasingly
need competent, efficient and effective executives. Executive MBA program of Varendra aims at
providing need based excellent business education for preparing executives and managers to be
competent, efficient and effective to meet increased need of the national and international businesses.
The Executive MBA program of Varendra also offers extended and excellent facilities for Business
education in Bangladesh. With highly qualified academic staffs, the university is committed to
develop competent managers and executives by nurturing a unique culture and team spirit that
rewards professionalism, creativity and excellence. Hopefully, successful completion of Executive
MBA will make managers and executives ready to face the hardship of real life and competent
enough to get challenging jobs in the multinationals, local conglomerates, small and medium-scale
enterprises, various government organizations, NGOs and international organizations.
2. Academic Year and Semester System
There shall have adoption of the Semester system in view of yearly system. An academic year will be
of three Semesters, 4 months duration under each Semester which shall be allotted on the following
manner:
The schedule of three semesters is as follows:
Semester
Spring
Summer
Fall

Duration
January April
May August
September December

3. Required Academic Qualifications for Admission


Any graduates from any discipline with at least 2(two) years job experience can apply for Executive
MBA program. Educational qualification will be determined as per Varendra University admission
rules.
4. Duration of the Program
(a) No. of Credit Hours for Executive MBA program is 48.
(b)The duration of the Executive MBA Program is sixteen (16) months, which is divided into
Four (4) Semesters. Each Semester will be of sixteen (16) weeks of which twelve (12) are for
class room teaching, three (3) weeks for conducting the mid-term and final Semester
examinations and one (1) week of break.
(c) Each course is of three (3) credit hours and for each course there will be one (1) lecture per
week of two hours duration.
(d) A student must complete the program within maximum 28 months.
(e) Total duration of the program may be relaxed for credit transfer students.
5. Admission Requirements
As per the requirement of Varendra University admission rules.

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


6. Grading System (Letter Grading):
VU follows the following Letter Grade and Grade Point system introduced by the UGC as a uniform
grading system for all public and private universities:
Numerical Grade
Letter Grade
Grade Point
80% and above
A+
4.00
75% to less than 80%
A
3.75
70% to less than 75%
A3.50
65% to less than 70%
B+
3.25
60% to less than 65%
B
3.00
55% to less than 60%
B2.75
50% to less than 55%
C+
2.50
45% to less than 50%
C
2.25
40% to less than 45%
D
2.00
Less than 40%
F
0.00
a. The Letter Grade A+, A, A-, B+, B, C+, C and D are considered as pass grades.
b. F grade is considered as FAIL and in such cases students must go for improvement.
c. After completion of every three semesters, in case of Pharmacy and Applied Statistics
two semesters, Grade Sheets will be issued mentioning Letter Grade, Corresponding
Grade Points, Credit Hours Attended and Earned, and semester GPA.
d. In the Final Transcript, in addition to these, CGPA will be added.
e. Numerical marks in Grade Sheet/Transcript will not be given.
Computation of Grade Point Average
The Grade Point Average (GPA) will be computed in the following way:
GPA

(Credit
Total

Earned
Credit

Grade

Points)

Attend

7. Evaluation Procedures
Total marks of each course in 100. The distribution of marks is as follows:
Class Test/Presentation(One):
10
Assignment/Term Paper(One):
10
Class Attendance:
10
Midterm Examination:
30
Final Examination:
40
Total: 100
Total time for midterm examination will be 90 minutes (1.30 hour) and semester final examination
will be 120 minutes (2 hours).
8. Class Attendance
a. Students are required to attend all lectures, tutorials, assignments, lab works, etc., of the courses
that they have registered. Normally, 75% attendance is required of a student to be eligible to sit
for the Semester Final Examination.
b. A student having below 75% to 60% attendance will have to pay Tk. 500 as fine for each course
to appear at the Semester Final Examination.
c. A student attending below 60% classes will not be allowed to sit for the Semester Final
Examination.
d. Head/Coordinator of the department will collect the percentage of attendance from the course
teachers one week before Semester Final Examination.

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


9. Promotion
a. Promotion of the undergraduate and graduate students will be based on the individual semester
result.
b. For promotion to the next semester, a student must get at least D grades (or pass) in 50% of the
courses of each semester.
10. Absence in the Final/Midterm/others course work
a. A student failing to sit for the Semester Final Examination in any course will be
considered as Fail. In such cases student will have to go for Retake.
b. A student who has failed to sit for Midterm/Semester Final Examination due to any valid
reason beyond his/her control (such as illness, accident & any other emergency cases) the
student/guardian will have to inform the respective Head/Coordinator and submit an
application with valid documents (i.e., medical certificate, etc.) during the period of the
examination.
c. In such cases, Head /Coordinator of the respective department will consider the merit of
applications and take decisions with the approval of Vice Chancellor. Departments will
arrange the examinations within 7 working days after the completion of Midterm or
Semester Final Examinations.
d. In case of continuous assessment (e.g. assignment, test, quiz, etc), there is no provision
for improvement.
11. Improvement
a. A student obtaining B+, B, B- and C+, C and D grades may improve the grade(s) by
appearing only once at the succeeding Semester Final Examination.
b. A student can improve the grade(s) only in the Semester Final Examination.
c. The course teacher will prepare the result by adding previous marks (except Final
Examination) and sign the result sheet. The Head of the department will verify the result
and also sign it.
d. In remark section of the grade sheet, course teacher should mention IM for candidate(s)
if s/he improves the grade(s), otherwise it will be mentioned as NIM
e. A student will have to pay 25% of the per credit fees for the improvement of result.
f. If the examinee fails to improve his/her result, the previous result will remain.
12. Retake
a. If a student obtains F grade(s), s/he must retake the course(s).
b. Students having F grade(s) will be allowed to retake the course(s) two times only. If
better grade is obtained, the better one will be used for calculation of GPA and CGPA,
but past grade must be recorded in the students database; or grade report will be shown
as R. But in final official transcript (after completion of the degree) R will never be
shown.
c. If a student obtains F grade(s) after appearing at the examination two times, s/he will be
dropped out of the program.
d. If a student obtains F grade (s) after taking first retake in any course(s), s/he must retake
the course(s) again for the second time.
e. First retake must be taken by the student with the immediate next batch, and for the
second time s/he must retake with the batch immediate after his/her next batch.
f. A retake student must complete all course curriculums of the specific course(s). Past
record of the respective course(s) will stand invalid.
g. The Department may arrange separate examinations with separate questions (for Midterm
and Final Examinations only) for retake students if it cannot be accommodated in the
regular examination schedule. But the examination must be completed in not more than 7
working days after the completion of Midterm or Final Examinations.

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


h. Students who want to retake a course must get his/her registration completed at the
beginning of each semester.
i. Students have to pay only 50% of Tuition Fees for the retake course(s).
j. Retake rules are applicable for both Undergraduate and Graduate/Masters programs.
13. Re-Admission
a. Students failing to get promotion to the next semester must seek re-admission in the
immediate next semester.
b. A student can take re-admission for three times in undergraduate or graduate programs,
but not more than two times in a single semester.
c. Grades obtained by a student in the preceding semester(s) of re-admission will cease to
exist and the student will have to repeat all the course-works and examinations.
d. Re-Ad must be shown in the Semester Final Grade Sheet (but not in the Final
Transcript) of respective semester(s).
e. The registration number of the student will remain the same.
f. Students will have to pay all fees in full.
14. Semester Withdrawal/ Semester Drop Policies
a. A student may drop or withdraw from a semester by applying within the date mentioned in
the Academic Calendar or by the authority or within 7 working days of starting of the
semester classes. Such cases will be considered as re-admission of that semester and readmission rules will apply.
b. A student can only drop/withdraw from a semester only two times in the course of entire
undergraduate program, and only one time for graduate program. In case of semester drop or
withdrawal, a student will be considered a fresh student for the semester. S/he will get all
chances for improvement, retake and re-admission like a fresh student. A student must
complete his program within the time mentioned.
c. In case of semester drop or withdrawal, WD will be shown in his/her Final Transcript for
the relevant semester (Spring/Summer/Fall).
15. Academic Dismissal from the Program
a. If a student gets admitted by giving fake information,
b. If a student violates any of the University rules, regulations, code of conduct and
examination rules,
c. Students failing to get promotion after taking re-admission twice in any semester,
d. If a student obtains F grade(s) after attending two times in a course(s),
e. VU reserves the right to suspend or expel any student from the University.
16. Graduation Requirements
All required credits of the programs should be earned within the maximum length of period.
a. Minimum CGPA should be at least 2.5.
b. Students having F grade(s) in any course(s) will not be eligible for the degree.

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


17. List of the Courses for Executive MBA Program:
1st SEMESTER
Course Code
MGT-501
ACC-512
MKT-532
BUS-544

Course Title
Management and Organization
Managerial Accounting
Marketing Management
Operations Management
Total Credit

Credit
3
3
3
3
12

nd

2 SEMESTER
Course Code
Course Title
BUS-541
Business Economics
Effective Business Communication for
BUS-542
Managers
BUS-543
Legal Environment of Business
BUS-546
Management Information System
Total Credit
3rd SEMESTER
Course Code
Course Title
MGT-502
Human Resource Management
MGT-503
Strategic Management
FIN-522
Financial Management
Organizational Behavior and Leadership
BUS-547
Development
Total Credit
4th SEMESTER
Course Code
Course Title
Major
Major
Major
Major
Total Credit

Credit
3
3
3
3
12
Credit
3
3
3
3
12
Credit
3
3
3
3
12

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


18. Major (Specialization) Areas:
Each student will have to select the area of major or specialization from any of the following areas
after completion of 3rd semester examination. Department will offer/select four courses among the
courses under each area of major. Major or Specialization areas are:
Human Resource Management (HRM)
Finance and Banking
Marketing
Accounting
Human Resource Management (HRM) (Any Four):
Course Code
HRM-601
HRM-602
HRM-603
HRM-604
HRM-605
HRM-606
HRM-607

Title of the Courses


Strategic Human Resource Management
Conflict Management
Human Resource Planning & Policy
Training and Development
Industrial Relation
Leadership Development
Career Planning and Development

Finance & Banking (Any Four):


Course Code
FIN-601
FIN-602
FIN-603
FIN-604
FIN-605
FIN-606

Title of the Courses


Managerial Finance
International Finance & Banking
Financial Analysis & Control
Bank Fund Management
Working Capital Management
Security Analysis & Portfolio Management

Marketing (Any Four):


Course Code
MKT-601
MKT-602
MKT-603
MKT-604
MKT-605
MKT-606
MKT-607
MKT-608

Title of the Courses


Consumer Behavior
Marketing Research
Service Marketing
E-Marketing
International Marketing
Strategic Marketing
Industrial Marketing
Relationship Marketing

Accounting (Any Four):


Course Code
ACC-601
ACC-602
ACC-602
ACC-604
ACC-604
ACC-606
ACC-607

Title of the Courses


Accounting Theory
Advance Cost Accounting
Financial Analysis and Control
Corporate Governance
Financial Accounting Theory
Strategic Management Accounting
Multinational Accounting

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


Detail Syllabi of EXECUTIVE MBA Program
1st SEMESTER
Course Code
Credit Hours

: MGT 501
: 3.00

Course Title

: MANAGEMENT AND ORGANIZATION

Course Objectives:
The students after going through this course will be able to understand the various aspects of business
in a holistic manner. This will include private enterprise system, the world economic system and
contrast it to other possibilities; various functional areas of business-- accounting, finance,
management, and marketing--and how these areas are interrelated by means of information systems.
Course Contents:
1.
2.
3.

4.

5.
6.

Introduction: Definition, Features, Importance and Scope of Business, Industry - Types of


Industry, Commerce - Branches of Commerce.
Location of Business: Factors to be considered in selecting a suitable business site - Rural Vs
Urban Location.
Forms of Business Organization: Sole Trader ship - Partnership - Joint Stock Company, State
Enterprise - Cooperative Societies. Effectiveness of Various Forms of Business Organization in
Bangladesh.
Institutions for Promotion of Business: Support Services of Government Institutions - Chamber
of Commerce and Industry, Trade Associations - The Dhaka Stock Exchange. The Chittagong
Stock Exchange and SEC.
Trade Practices in Bangladesh: Commercial Policy - Import Procedure - Export Procedure Formalities - Problems and Measures to overcome them.
Business Combination and Integration: Types - Levels - Internal and External, Advantages and
Disadvantages. Growth of MNCs and EPZs in Bangladesh.

Books Recommended:
1.
2.
3.
4.

M.C. Shukla
Khan & Arif
Richard Norman Ownes
May and Baker

Course Code
Credit Hours

: ACC 512
: 3.00

:
:
:
:

Business Organization & Management


Essentials of Business Organization & Management
Business Organization & Combination
Introduction to Business
Course Title

: MANAGERIAL ACCOUNTING

Course Objectives:
The main objective of this course is to know the management control systems, accounting for the
human factors, accounting information for control and problem solving.
Course Contents:
1. Management Control Systems: Planning and goals, Planning structure and process, Goals
setting, Control system.
2. Accounting for the Human Factor: Accounting in organizations, Budgetary planning and
control, The broadening accounting constituency, Accounting for social impact.
3. Accounting Information for Control and Problem Solving: Feed forward control, Feedback
control.
4. Segment Reporting: Definition, Meaning, Levels of segmented statement. General principles
of reporting.
5. Planning and Control System in Non-profit Organization.

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


Books Recommended:
1. Horngren C. T.
2. Matz and Usry
3. Parkar
Course Code
Credit Hours

: Cost Accounting- A managerial Emphasis


: Cost Accounting: Planning and Control
: Management Control

: MKT 532
: 3.00

Course Title

: MARKETING MANAGEMENT

Course Objectives:
Students after completing this course will be expected to learn the applicability of various marketing
mix elements in carrying out the marketing function in an organization effectively. This will include
pricing, distribution, retailing, and promotional elements of marketing mix. In addition the students will
also learn the marketing in global context, ethics in marketing and social responsibility of marketing.
Course Contents:
1. Marketing Management: Meaning nature and scope of marketing management objectives and
responsibilities of marketing management Building customer satisfaction, value and retention.
2. Demand Measurement: Analyzing state of demand- Forecasting and measuring demand.
3. Analyzing marketing opportunities: Scanning the marketing environment- Analyzing consumer
market and business market- Analyzing competitors-Market segmentation, targeting and
positioning.
4. Managing product: Nature and types of product-Product innovation-Diffusion of innovationManaging product life cycle.
5. Developing pricing strategies:
Setting the price Experience curve pricing Cost based
pricing New product pricing Pricing over product life cycle Pricing for export marketing
adapting price Initiating and responding to price changes - Legal aspects of pricing-price
promotion.
6. Managing marketing channels: Channel design decisions-Management decisions-Channel dynamics.
7. Managing Marketing Communication: Designing, managing and coordinating integrated
marketing communication.
8. Managing Sales Force: Designing sales force Recruiting, Training,, Motivating and evaluating
sales representatives.
9. Organizing, Implementing and Controlling Marketing Programs: Marketing organizationMarketing implementation-Analyzing marketing performance- Marketing control-Annual plan
control-Profitability control-Efficiency control-Marketing audit.
Books Recommended:
1. Philip Kotler
2.
3.

Kenneth R. Davis
Martin Zober

Course Code
Credit Hours

: BUS 544
: 3.00

:
:
:

Marketing Management: Analysis, Planning


Implementation and Control.
Marketing Management
Marketing Management

Course Title

: OPERATIONS MANAGEMENT

Course Objectives:
The main objective of this course is to introduce students to the key aspects and areas of responsibility
of operations management. Students will understand the strategic importance of operations
management in competitive business environments. The interaction between operations management
and other functional areas of business and the key terms, concepts and practices for planning,
organizing and controlling resources to improve the quality, efficiency, and cost of production and
service operations.

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


Course Contents:
1. Operations management: Definition-Functions-Transformation process-Life cycle approachRelations with other specialties-Historical development.
2. Operations strategy: Corporate strategy-Market analysis-Competitive priorities-Services
strategy-Manufacturing strategies-Mass customization.
3. Product design and process selection: Product design and development sequence-Origin of the
product idea-Process selection-Process automation-Process flow design-Service system
design matrix-Service blueprinting.
4. Capacity-Location and layout
5. Quality management: Role-Elements of TQM-Cost-Planning and control tools-SPC.
6. Inventory systems: Definition-Purposes-Types-Costs-Independent versus dependent demandBasic model types-EOQ-MRP-Purposes-Objectives, and philosophy-Master production
schedule-capacity requirements-Manufacturing resources.
7. Job design: Reengineering and work measurement.
8. Operating decisions: Aggregate planning-Resource planning-Linear programmingForecasting-Scheduling-Lean systems-Supply chain management.
Books Recommended:
1. Operations Management- Lee J. Krajewski and Larry P. Ritzman, 7th edition
2. Production and Operations Management- Richard B. Chase, Nicholas J. Aqilano & F. Robert
Jacobs.
2nd SEMESTER
Course Code
Credit Hours

: BUS 541
: 3.00

Course Title

: BUSINESS ECONOMICS

Course Objectives:
After pursuing this course students will be able to understand the basic microeconomics principles
and their applications. It informs how economy performs and expands its scope in micro level
according to the demand of society. It enables the students to know how the economy performs and
expands its scope in macro level according to the demand of society.
Course Contents:
1.
2.
3.
4.

5.
6.
7.
8.
9.

Nature and Scope of Economics PPF-Economic Law - Normative and Positive Economics Utility - Law of Diminishing Marginal Utility.
Theory of Demand - Demand Curves - Elasticity of Demand - Consumption - Consumer Surplus
- Indifference Curve Analysis.
Theory of Supply- Supply Curves- Elasticity of Supply & its Measurement- Exceptional Supply
Curves.
Theory of Production and Cost: Production Function - Diminishing Returns - Returns to Scale Cost of Production - Various Economic Concepts of cost - Long Run and Short run Cost Curves
- Measurement of Opportunity Cost, Least - Cost Combination.
Some Fundamental Concepts of Macro Economics, Aggregate Income, Consumption, Savings
and Investment, Stock and Flow Variables Statics and Dynamics.
National Income Accounting: Concepts and Measurement of GNP, NNP and GDP - Nominal and
Real National Income.
Classical Theory of Output, Income and Employment - Simple Graphical and Analytical
Exposition of the Theory. Attainment of full Employment.
The Keynesian Theory of Income and Employment - A Simple Exposition of Keynesian
Structure - Obstacles to Attainment of full Employment- Inflationary and Deflationary Gaps.
Simple Concept of Consumption and Savings Functions - Marginal Propensity to Consume Derivation of the Multiplier.

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


10. Simple Concept of Investment Functions - The Interest Rate, The Rate of Return on Investment (MEC and MEI) and the level of Investment.
Books Recommended:
1.
2.
3.
4.

Dewett. K.K.
Hendorson, R.N. and R.E. Quant.
Paul, A. Samuelson
Dornbusch & Fischer

Course Code

: BUS 542

Credit Hours

: 3.00

:
:
:
:

Modern Economic Theory


Micro Economic Theory
Economics
Macro Economics

Course Title

: EFFECTIVE BUSINESS
COMMUNICATION FOR MANAGERS

Course Objectives:
The students after going through this course will be able to understand the various aspects of business
communication. This will include role of communication in business and Writing Process, report
writing and technology used in communication process.
Course Contents:
1.

Introduction to Communication - Nature, Scope, Principles of communication; Business and


Social Communication; Barriers to Communication.
2. Different Methods of Communication: Verbal, Non-Verbal and Electronic Communication
3. Different Perspective of Communication: Down ward, Upward, Horizontal, Diagonal, External,
Internal, Formal, Informal/Grapevine, Intrapersonal, Interpersonal, Personal, Organizational,
Group and public Communication.
4. The Communication Process - Essential elements, One-way versus Two-way Communication,
Different Models of the Communication process.
5. Communication Networks- Types, Selection of Networks.
6. Organizational Communication: Intra and Inter organizational communication. Tools of Internal
Communication - Memorandums, Office Orders, circulars: Inter-organizational Communication Business & Job letters, writing an Application Letter, Preparing a CV/Resume.
7. Mass Communication - Importance, Media of Mass Communication, Mass Communication in
the Business Enterprise of Bangladesh.
8. Meeting - Types of Meetings, Writing Notice, Agenda and Minutes, Convening and Conducting
Meetings, Points of Information, Points of Order, Motions.
9. Report Writings: Informal and analytical Reports - Planning Business Reports, Preparatory steps
of Writing Reports, Writing the Final Reports, Documenting Reports.
10. Business English: Fundamentals of Grammar, Composition, Translation and Comprehension.
11. Commercial Terms & Abbreviations.
Books Recommended:
1.
3.
4.
5.

M. Omar Ali
Betty R. Ricks and Day F Gow
Kitty O. Locker
Louise E. Boone

Course Code
Credit Hours

: BUS 543
: 3.00

:
:
:
:

Business Communication: Theory and Application


Business Communication, Systems and Application
Business and Administrative Communication
Contemporary Business Communication

Course Title

: LEGAL ENVIRONMENT OF BUSINESS

Course Objectives:
After completing this course the Students will be able to appreciate and understand the application of
business laws. This course will help the students in applying the commercial and industrial laws in the
various business situations.

10

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


Course Contents:
1. Law of Contract: Definition - essential elements of contract - classification of contracts - offer
and acceptance - consideration - capacity to contract - free consent, contract made through
agents- remedies for breach of contracts.
2. Partnership Act: Definition of partnership, essential elements of partnership - formation of
partnership - relation of partners and their powers, rights and duties - dissolution of
partnership and its consequence.
3. Sale of Goods Act: Definition - essential elements of contract for the sale of goods stipulation of sale - transfer of ownership.
4. Negotiable Instrument Act: Definition and nature of negotiable instrument - types of
negotiable instruments - rights and liabilities of different parties of negotiable instruments dishonor of negotiable instruments.
5. Carriage of Goods Act: Carriage of goods by road, sea and air - laws relating to goods by
road, sea and air.
6. Insolvency Act: Insolvent and its nature - effects of insolvency and discharge of liability.
7. Companies Act: Definition, features and classification of companies formation, memorandum
and articles of association - commencement of business - management and winding up of
company.
Books Recommended:
1.
2.
3.

Mofizul Islam
Arun Kumar Sen
Jitendra Kumar Mitra
Govt. of Bangladesh

4.

M.C. Kuchhal

Course Code

: BUS 546

Credit Hours

: 3.00

:
and :
:
:

Principles of commercial Law


Commercial Law and Industrial Law
Contract Act, Partnership Act. Sales of goods Act,
Carriage of goods Act, Companies Act-1994.
Mercantile Law

Course Title

: MANAGEMENT INFORMATION
SYSTEM

Course Contents:
1. Introduction to MIS: Definition-Characteristics-MIS services-Limitations-Types of MISimportance-Potential risks of information systems-data and Information-Difference between data
and information-Quality of good information-The process of converting data into information.
2. Fundamentals of Information systems: System concepts-Information systems-Information
technology-Differences between IS and IT-The expanding role of information systems-Activities
of information systems-Information systems resources-Classifications of information systems
3. Information systems and organization: Information systems and organizational structure-Roles of
IT and IS in organizational decision making-A system approach to problem solving
4. Computer hardware and software: The computer system concept-Functions of computer systemComponents of a computer system-Software-Program concept-Programming languages-Types of
software
5. Telecommunications networks: Telecommunications-Information superhighway-Components of
telecommunications network-Network, protocol-Types of telecommunication signalCommunication channel-Communication processor-Communication software-Network topologyCommunication
channel
characteristics-Types
of
telecommunication
networkTelecommunication carriers-Business value of telecommunications
6. Enterprise-wide networking and Internet: Enterprise wide networking-The client/server model of
computer-Difference between a LAN environment and a C/S environments-Developing clientserver systems-Organizational implications of client-severs-Internet-Types of Internet-Business
use of the Internet-Enterprise collaboration systems-Groupware for enterprise collaborationInternet benefits to organization-Problems on the Internet.

11

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


7. Database design and management: Concept of database-Data hierarchy-Types of databasesMethods of organizing data in files-Explain the problems of the traditional file environment-Data
base management systems-Components of a DBMS-Objectives-Advantages-Functions of DBMSModels of database-Principles of database management systems.
8. Information and managerial decision making: Information and the roles of managementinformation and the levels of management-Information and decision making-Decision support
systems-Different types of business problems-Different types of managerial decision makingFunctions, Components and Applications of DSS-GDSS-Executive information systems-functions
of an EIS-Rationale for EIS-Characteristics of DSS and EIS-Critical success factors for DSS/EISDifference between TPS, MIS, DSS and EIS.
9. Information systems for business operations and strategic advantage: Information systems in
business-Marketing information systems-Manufacturing information systems-Human resource
information system-Accounting information systems-Financial information systems-Strategic
information system-Fundamental of strategic advantage-Competitive strategy concepts-Strategic
roles for information systems-Information systems and the value chain-Strategic applications and
issues in information.
10. Information systems security and control: Computer security-Reasons of computer systems
vulnerability-Types of computer security breaches-Security controls-Audit of information
systems.
Books Recommended:
1. James A. OBrien
2. Kenneth C. Laudon
and Jane P. Laudon
3. Kenneth C. Laudon
and Jane P. Laudon
4. Uma G. Gupta

: Management Information Systems: Managing Information Technology


in the Networked Enterprise
: Management Information Systems: Organization and Technology
: Management Information Systems: Managing the Digital Firm
: Management Information Systems: A Managerial Perspective
3rd SEMESTER

Course Code
Credit Hours

: MGT 502
: 3.00

Course Title

: HUMAN RESOURCE MANAGEMENT

Course Objectives:
To make students able to understand about various aspects of Human Resource Management such as
position of HRM in the corporate world, importance of HRM in the environment of corporate culture,
challenge and practice of HRM in the global perspective.
Course Contents:
1. Nature Objectives Importance-Functions-Human resources polices.
2. Human resource planning-Needs. Process & system of HRM-Recruitment & Selection.
3. Training & development- Objectives & Importance-Training needs identification-Organizing
Types & techniques of Training & development Need & importance of management
development Evaluation of training Why training fails-Improving effectiveness of
training.
4. Job evaluation & merit rating-Methods & objectives-Performance tests-Appraisal Praise &
recognition rewards & incentives-Promotion, Transfer & discharge.
5. Remuneration policies-Methods of remuneration-Incentive plans-Fringe benefits.
6. Employee morale-Morale & productivity-Measuring & improving morale-Trade unionCollective bargaining-Handling employee grievance-Developing employee co-operation.
7. Personnel research-Evaluation-Improving performance.

12

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


Books Recommended:
1.
2.
3.
4.
5.

Michael J. Jucius
Edwin B Flippo
Charles J. Coleman
Maurice W. Cuming
Georres S. Odiorance

Course Code
Credit Hours

: MGT 503
: 3.00

:
:
:
:
:

Personnel Management
Personnel Management
Personnel-An Open System Approach
The Theory and Practice of Personnel Management
Personnel Policy
Course Title

: STRATEGIC MANAGEMENT

Course Objectives:
The course will give ideas regarding the policy and strategies needed for business. Student will able to
apply their learned knowledge in their professional life.
Course Contents:
1.

2.
3.
4.

5.
6.

Strategic management: strategy & policy- why strategic management- difference between
operational management and strategic management- strategic management elements- task of
strategic management-.
Framework of decision making: pay-off matrix- decision making under uncertainties and risks.
Strategic advantage analysis and diagnosis: considering strategic alternatives- strategic choices.
Implementing strategy: implementation process- resource allocation- organizational
implementation- planning system to implement strategic management- functional policy
implementation leadership implementation.
Evaluation the strategic: control and evaluation process- motivation to evaluate- criteria for
evaluation- measuring feedback- evaluation and corrective action.
Case method of teaching and analysis of business programs through cases.

Books Recommended:
1.
2.
3.
4.

Glueck W.F. and Jauch L. R : Business Policy and Strategic Management


Newman W. H.
: Business Policies and Management
Greenwood W. T.
: Business Policy: Management Audit Approach
Miller D. W. and Starr M. K.
: Executive Decision and Operations Research

Course Code : FIN 522


Course Title : FINANCIAL MANAGEMENT
Credit Hours : 3.00
Course Objectives:
This course helps the students to develop skills to be a good finance manager in a company. This course
provides them to understand various finance functions such as investment, financing and dividend
decisions. Understanding these functions enable them to take judicious and correct decisions in the
finance area.
Course Contents:
1. Financial statements, depreciation and cash flow: Fund management-Statements of changes in
financial position-Sources and use of cash-Depreciation and cash.
2. Financial analysis and planning: Ratio analysis and their uses-Analysis of operatives and financial
leverage.
3. Valuation relationship: Valuation fundamentals valuation of bond-Preferred stock and common
stock.
4. Cost of capital: Basic concept-Individual component-Cost of capital-Weighted average cost of
capital-The marginal cost and investment decisions.
5. Financing growth and development: Fundamentals of business combination (Merger,
Consolidation and Holding Companies) Analyzing and negotiating business combination.
6. Dividend policy.

13

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


Books Recommended:
1. Lawrence J. Gitman
2. Eugene E. Brigham
3. Benton E. Gup
4. Stanley B. Block and Geoffrey Hirt
Course Code

: BUS 547

: Principles of Managerial Finance


: Fundamentals of Financial Management
: Principles of Financial Management
: Foundation of Financial Management

Course Title

: ORGANIZATIONAL BEHAVIOR AND


LEADERSHIP DEVELOPMENT

Credit Hours : 3.00


Course Objectives:
After going through this course the students will be able to identify and understand the human behavior
at work. Make more informed decisions by applying OB concepts and theories. Develop skills to be a
more effective manager. Better understand one own personality and others in the work environment.
Course Contents:
1. Understanding Organizational Behavior (OB): Definition, Goal and Elements of OB-Historical
Development of OB, Fundamental Concepts of OB Revolving around Human and the
Organizations.
2. Models of OB: The Autocratic Model-The Custodial Model-The Supportive Model-The
Collegial Model. Conclusions about the Models.
3. Motivations and Reward Systems: A Model of Motivation, Motivational Drives-Achievement
Motivation-Affiliation Motivation-Competence Motivation-Power Motivation, Human NeedsMaslows Hierarchy of Needs-Herzbergs Two Factor Model.
4. Employee Attitude: The Nature of Employee Attitudes-Job Satisfaction-Benefits of Job
Satisfaction Study-Use of Existing Job Satisfaction Information -Job InvolvementOrganizational Commitment, Effects of Employee Attitudes-Employee Performance-TurnoverAbsence and Tardiness-Theft-Other Effects
5. Leadership & Participation: The Nature of Leadership-Management & Leadership-Traits of
Effective Leaders-Situational Aspects of Leadership, Behavioral Approaches to LeadershipPositive and Negative Leaders-Autocratic, Participative, and Free-Rein Leaders, Contingency
Approaches to Leadership-Fiddlers Contingency Model-Path-Goal Model of LeadershipParticipation.
6. Interpersonal Behavior: Conflicts in Organization-Nature of Conflict-Levels of ConflictSources of Conflict-Effects of Conflict, Transactional Analysis (TA)-Ego States-Types of
Transactions-Life Positions-Applications of TA, Power and Politics-Types of PowerOrganizational Politics-Tactics to gain Political Power.
7. Group Dynamics: Meaning of Group, Types of Groups-Formal Group-Informal GroupCommand Group-Task Group-Friendship Group etc.,-Stages of Group DevelopmentIngredients of Effective Teams, Game Playing (Broken Square) Game Materials will be
Supplied by the Faculty in Class.
8. Organizational Culture: Meaning of Culture-Strong and Weak Culture-Cultures Function,
How Cultures Form, How Employees Learn Culture, How to Change an Organizations
Culture.
9. Change Management: The Nature of Work Change, Costs and Benefits of Change,
Resistance to Change-Logical-Psychological &-Sociological Change-Possible Benefits of
Change, Implementing Change Successfully-Three Stages in Change-Building Support for
Change
Books Recommended:
1. John W. Newstron & Keith Davis
: Organizational Behavior-Human Behavior at work
2. Edgar N. Schein
: Organizational Psychology
3. R.S. Dwivedi
: Human Relations & Organizational Behavior
4. M.E. Heilman & H. A. Homsterin
: Managing Human Forces in Organization
5. Fred Luthans
: Organizational Behavior

14

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


MAJOR (SPECIALIZATION) AREAS
MAJOR IN HUMAN RESOURCE MANAGEMENT (HRM)
Course Code

: HRM 601

Credit Hours

: 3.00

4th SEMESTER
Course Title : STRATEGIC HUMAN RESOURCE
MANAGEMENT

Course Contents:
1.

2.
3.
4.
5.

Strategic HRM: Definition, Basis, Principles, Concepts-Strategic HRM Perspectives,


Approaches, Specific HR Strategies-The Strategies role of HR, The Strategies Partner ModelThe Impact of Strategies HRM, Performance Model
Human Capital Management Strategy-High Performance Strategy- High performance work
system-Corporate Social Responsibility Strategy-Organization Development Strategy
Employee Engagement Strategy-Knowledge Management Strategy-Employee Resourcing
Strategy
Human Resource Planning- Resourcing Plans-Retention Strategy-Talent Management
Strategy
Learning and Development Strategy-Reward Strategy-Employee Relations Strategy

Books Recommended:
1. Michael Armstrong
2. Fisher Schoenfeldt Shaw
3. William P
Course Code
Credit Hours

: HRM 602
: 3.00

: Strategic Human Resource Management


: Human Resource Management
: Strategic Human Resource Management
Course Title

: CONFLICT MANAGEMENT

Course Objectives:
Better understand to manage conflict, learn more to enhance negotiating power and develop skills to
be a more effective human resource manager.
Course Contents:
1.
2.
3.
4.
5.
6.
7.
8.

9.

10.

Defining conflict, Threshold of conflict, Conflict and competition, Classifying conflict


Defining organizational learning, Types of learning, Organizational effectiveness,
Characteristics of the old paradigm, Conflict management in the new paradigm.
Defining conflict management, Contingency approach, Conflict management process.
Types of intrapersonal conflict, Role, Role conflict, Role ambiguity, Model of role conflict
and ambiguity, Consequences of role conflict, Managing intrapersonal conflict.
Model of interpersonal conflict, Consequences of interpersonal conflict, Negotiation,
Managing interpersonal conflict.
Types of groups, Effects of intragroup conflict, Managing intragroup conflict.
Dynamics of intergroup conflict, Effects of intergroup conflict, Managing intergroup conflict,
Intervention.
The levels of social structure in negotiation, Tactical Implications of social structure
dynamics, The negotiators dilemma, Multiparty negotiations, Managing multiparty
negotiations.
Other third-party styles: Informal interventions, Classification of ethical questions, Deceptive
tactics in negotiation, A simple model of ethical decision making, The perception of ethical
tactics:
Advantages and disadvantages of third-party intervention, Appropriate time for third-party
intervention, Methods of formal intervention, Other third-party styles: Informal interventions.

15

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


Books Recommended:
1.
2.

Roy J. Lewicki and et. all (1994),Negotiation, Second Edition, McGraw HillCompanies, Inc.
M. Afzalur Rahman (2001), Managing Conflict in Organizations

Course Code

: HRM 603

Credit Hours

: 3.00

Course Title

: HUMAN RESOURCE PLANNING AND


POLICY

Course Objectives:
Better understand to make efficient manpower planning for the workplace, make more informed
decisions on human resource affairs at work and develop skills to be a more effective human resource
manager.
Course Contents:
1.
2.
3.
4.

5.

6.

7.

8.
9.
10.

Definitions, Importance of HR planning, Benefits, HR planning team, Areas of HR planning,


Process of HR planning.
Phases of Model, Set Organizations Strategic Direction, Conduct HR Analysis, Implement
Workforce Plan, Monitor, Evaluate and Revise.
Key points of job analysis, Purposes of job analysis, Job analysis information Hierarchy,
Methods of job analysis.
Steps in future human resource requirement determination process, Forecasting future
manpower requirements, Quantitative techniques of forecasting manpower needs, Qualitative
techniques of forecasting manpower needs.
Sources of future human resources: Internal sources, External sources, Improving the
Effectiveness of External Recruitment, Realistic Job Preview, Advantage of hiring from
Competitors
Individual versus organizational career development, The value of effective career
development, Elements of Career Planning, Criteria in career development, Career anchors,
Stages of career, Effective organizational career development techniques:
Definition, Reasons for succession management, Evolution of succession management,
Succession management process, Comparison of replacement planning with succession
management:
Downsizing strategies, Retrenchment, Why do organizations downsize, Planning for
downsizing, Adjusting to job loss, Survivor reactions on downsizing:
The urge to merge, Impact of M&As on human resources, Cultural issues in mergers, Human
resources issues in M&As.
HR functions that may be outsourced, Rationale for outsourcing, Risks and Limitations,
Management of outsourcing:

Books Recommended:
Kenneth J. McBey & Monica Belcourt, 2nd Edition, (2004), Strategic Human Resources Planning,
Thomson Canada Limited.

16

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


Course Code
Credit Hours

: HRM 604
: 3.00

Course Title

: TRAINING AND DEVELOPMENT

Course Objectives:
Develop skills to be a good human resource manager and better understand the process of training and
development of employee.
Course Contents:
1.
2.
3.
4.
5.

6.
7.
8.
9.
10.

Overview of training, The role of training in organizations, Structure of training


organizations, A training process model.
Strategic planning process, HRDs role in supporting strategy, OD, strategy, and training.
Understanding motivation and performance, Two interactive theories of learning, Training
that motivates adults to learn, Individual differences related to learning.
The framework for conducting a TNA, Outcomes of TNA, Approaches to TNA.
Organizational constraints, Developing objectives, Facilitation of learning: focus on the
trainee, Facilitation of learning: focus on training design, Facilitation of transfer: focus on
training, Facilitation of transfer: focus on organizational intervention, Design theory.
Lectures and demonstrations, Computer-based training, Games and simulations, On-the-job
training, audiovisual enhancements to training.
Instructional methods, audiovisual enhancements, Facilities, The trainer, Integrated
instructional strategy, Implementation.
Rational for evaluation, Resistance to training evaluation, Types of evaluation data collected,
Evaluation design issues.
Orientation training, Diversity training, Sexual harassment training and Team training.
Why focus on management development, General overview of the managerial job, General
characteristics of managers, Integration: strategies and management characteristics,
Management development implications, Sources of knowledge/skill acquisition, The special
needs of the technical manager.

Books Recommended:
P.N. Blanchard & James W. Thacker, (2004), Effective Training, Second Edition, Pearson
Education, Inc., India.
Course Code
Credit Hours

: HRM 605
: 3.00

Course Title

: INDUSTRIAL RELATIONS

Course Objectives:
This course provide a framework of concepts and knowledge for understanding and analyzing
approaches to industrial relations, the roles of the major participants in industrial relations, the issues
confronting them and the strategies and processes used.
Course Contents:
1.

2.
3.

Approaches to industrial relations: Introduction, The nature of employment organizations,


Nature of industrial relations, wider approaches to industrial relations. Context of Industrial
Relations: Economic, social and political environments, Development of industrial relations,
Concepts and values in industrial relations.
Trade union development and function: Introduction, Trade union development, Trade union
functions, Union character and strategy, Trade union organization, Trade union structure.
Non-union representation, Trade union recognition, Union workplace representative,
Management and employers associations, The role of government, Government intervention
and strategies.

17

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


4.

The nature of collective bargaining: Legislative framework, Functions, Content, The structure
of collective bargaining:
5.
Approaches to involvement and participation: Typology of forms, Pressures for participation,
Management and union perceptions of involvement and participation
6.
Functions and forms of industrial action, Management and industrial action, Influences of
industrial action, Legal framework of disputes.
7.
The nature of conciliation and arbitration, Relationship to the collective bargaining process,
Advisory, Conciliation and Arbitration Services.
8.
Introduction, The negotiator: Psychological basis of negotiation, Task of negotiator, Relations
between negotiator and principals, Negotiating encounter
9.
Pay determination: Equity in pay, Arguments used in pay bargaining. Working arrangements:
Productivity bargaining, New technology agreements, Labor flexibility.
10.
Grievances and disputes: Typology of employee dissatisfaction, Grievance/disputes
procedure. Discipline and dismissal: Formal disciplinary process, Legal framework.
Redundancy: Nature of redundancy, Legal framework, Handling redundancy.
11.
History of industrial relations in Bangladesh, Trade unionism, Disputes settlement in
Bangladesh, Labor policy, ILO and Bangladesh.
Books Recommended:
Salamon Michael, (2000), Industrial Relations: Theory and Practice, Fourth Edition, Pearson
Education Limited, England.
Course Code : HRM 606
Course Title : LEADERSHIP DEVELOPMENT
Credit Hours : 3.00
Course Objectives:
Develop skills to be a good leader, better understand the process of leadership and prepares executive
for the exciting, challenging, and rewarding career of managing in an international environment.
Course Contents:
1.

Definitions of Leadership, Leadership Effectiveness, Level of Conceptualization for


Leadership.
2.
The Ohio State Leadership Studies, The Michigan Leadership Studies, Leadership behavior
taxonomies.
3.
Nature of participative leadership, consequences of participation, Normative decision model,
Self-management.
4.
Conceptions of power and authority, Power types and sources, Types of influence behavior.
5.
Leader-member exchange theory, Leader attributions about subordinates, Follower
attributions and implicit theories.
6.
Nature of traits and skills, Managerial traits and effectiveness, Managerial skills and
effectiveness, Situational relevance of skills.
7.
LPC Contingency model, The Path-Goal theory of leadership, Leadership substitutes theory,
Cognitive resources theory.
8.
Attribution theory of charismatic leadership, Self-concept theory of charismatic leadership,
Consequences of charismatic leadership, Transformational Leadership.
9.
Leadership training programs, Designing effective training, Learning from experience,
Development activities.
10.
Nature of teams, Functional teams, Cross-functional teams, Self-managed work teams,
Decision making in groups, Leadership functions in meetings
11.
Constraints in executive discretion, Attribution about chief executives, Executive teams.
12.
Ethical leadership, Gender and leadership, Leadership in different cultures, Managing
diversity.
Books Recommended:
Gary Yukl, (2003), Leadership in Organizations, Fifth Edition, Pearson Education, Inc.

18

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


Course Code

: HRM 607

Credit Hours

: 3.00

Course Title

: CAREER PLANNING AND


DEVELOPMENT

Course Objectives:
Better understand to make efficient career planning for the employees and organization, make more
informed decisions on human resource affairs at work and develop skills to be a more effective human
resource manager.
Course Contents:
1.
2.
3.

4.
5.
6.

7.

8.
9.

10.
11.
12.

The changing landscape of work, Definitions of career concepts, Need to understand career
management.
Applications of the career management model: A guide to career exploration, Types of career
exploration, Techniques for effective self-exploration programs, Informal self-exploration.
Career goal setting, Implications of goal setting for organizations and their employees,
Career strategies, Career appraisal, Career management: a blend of formal and informal
activities.
Adult life development, Stages of career development
Theories of occupational choice, Guidelines for effective occupational decision making
Establishment period: Organizational actions during establishment, Individual actions
during establishment, Achievement period: Organizational actions during achievement,
Individual actions during achievement.
Middle career: Remaining productive-growth, maintenance, or stagnation, Organizational
actions during midcareer, individual actions during midcareer, late career: Organizational
actions during late career, individual actions during late career.
Job stress, Sources and consequences of stress, Coping, social support, and stress.
Model of work-family conflict, Work-family integration, Two-career family, Quality of life in
two-career families, Organizational responses to work-families issues, Changing the
organizations work-family culture, Career management and the quality of life.
Overview of career management practices in organizations.
Fairness in organizations, Model of organizational fairness, Is diversity inherently valuable,
Organizational actions
Integration of career management with human resource systems, Illustrations of careeroriented human resource systems.

Books Recommended:
Jeffrey H. Greenhus, (2000), Career Management, The Dryden Press Harcourt College Publishers.

19

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


MAJOR IN FINANCE AND BANKING
4th SEMESTER
Course Code
Credit Hours

: FIN 601
: 3.00

Course Title

: MANAGERIAL FINANCE

Course Objectives:
This course helps the students to develop skills to be a good finance manager in a company. This
course provides them to understand various finance functions such as investment, financing and
dividend decisions. Understanding these functions enable them to take judicious and correct decisions
in the finance area.
Course Contents:
1.
Introduction to Managerial Finance, Risk & returns: Risk and rates of return: Different types
of risk, Relationship of risk and return in financial management. How manager deals with
different types of risk: Valuation of returns.
2.
Cost of capital: Introduction, Importance of COC, Different sources, Cost of Common stock
capital, Retained earnings, Debt capital, Preferred stock, WACC: Concept of CAPM and
various dividend Models.
3.
Valuation concept, Leverage: Valuation of Different types of Share and bond. Different
models for valuation: Leverage; Types of leverage, Operating leverage, financial leverage,
Distinction and impact of different leverages, Total or Mixed Leverage.
4.
Capital structure and Dividend Policy: Optimal capital structure, Factors influencing Capital
Structure, Break Even Analysis: Dividend policy; Factors influencing the Dividend policy,
Types of Dividend Policy, Cash dividend and Stock Dividends, Ideas about Gordon and
Walter model, MM hypothesis.
Books Recommended:
1.
2.
3.

Weston J. Fred, Scott Besley and E.F. Bringham: Essentials of Managerial Finance, 11th
Edition
Lawrence J. Gitman: Principles of managerial Finance, latest edition.
I.M. Panday: Financial management, Latest Edition.

Course Code

: FIN 602

Credit Hours

: 3.00

Course Title

: INTERNATIONAL FINANCE &


BANKING

Course Contents:
1.

2.
3.
4.
5.

International Finance and International Banking Overview: International Finance;


Distinction between International and Domestic Finance Intentional Banking-, Different types
and Offices, Functions
International Flow of Foods Balance of Payment: International Trade Flows; International
Capital Flows
Currency Convertibility: Conceptual framework; Current and Capital Account Convertibility,
Pre-requisite of Currency Convertibility
International Monetary System Evolution: Classical Gold Standard, Bretton-Wood System;
Flexible Exchange Rate Regime
Exchange Rate Determination and Calculation: Different exchange rate determination
system; Factors Affecting ER movement- Exchange Rate Quotations; Spot, Cross and
Forward Rates, Operational Exchange Rates; Relation Between ER, Inflation and Interest
Rates

20

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


6.

7.
8.
9.
10.

International Financial Markets: Motives for Using IFM; Constituents of IFM, Foreign
Exchange Market; Euro Currency Markets; Euro Credit Market; International Security
Market; FEX Derivative Market.
FE Risk Management: FE Risk Management Tools-, FE Derivatives- Forward, Future,
Options, Swap-, FE exposure- Transaction, Translation and Economic Exposures
Multinational Capital Budgeting and Country Risk Analysis: Factors to consider in
multinational capital budgeting
International Trade Payment and Trade Finance: Different Forms of International Trade
Payment; Documentary Credit, Factoring, Export and Import Financing
International Financial and Trade Institutions: IMF, World Bank Group, WTO

Books Recommended:
1.
2.

Madura, Jeff (2003) International Financial Management, Thomson, (7th Edition) USA.
Reading Materials by Dr. Shah Md. Ahsan Habib

Course Code
Credit Hours

: FIN 603
: 3.00

Course Title

: FINANCIAL ANALYSIS & CONTROL

Course Objectives:
This course provides an intensive study of financial statement analysis, seeking to describe and
explain the demand and supply forces underlying the provision of financial statement data, the
properties of numbers derived from financial statements, the key aspects of decisions that use
financial statement information and the features of the environment in which these decisions are
made.
Course Contents:
1.
2.

3.
4.
5.

6.

7.

Introduction: Concept-Steps in Financial analysis, the process of fundamental analysis,


Importance of Financial control, Control Cycle-Cost control Vs. Accounting function.
Business Activities and Financial Statements: The Form of the Financial Statements-The
Income Statement- The Balance Sheet-The Cash Flow Statement -The Statement of
Stockholder's Equity-The Articulation of the Financial Statements-Accounting RelationsValuation Techniques-The Method of Comparable -Asset-Based Valuation.
The Analysis of Financial Statements: Business Activities-All Stocks and FlowReformulation of the Balance Sheet, Income Statement & Cash Flow Statement.
Issues in Reformulating Statements: Accounting Relations that Govern Reformulated
Statements-Free Cash Flow-Dirty Surplus-Common Size Statement-Trend analysis.
Cost Volume Profit Analysis: Concept-Activities, Costs, and Cost drivers-Comparison Of
Variable and Fixed Costs-Break-even point-Contribution margin and Equation tech inquestRelevant range- Target Net Profit & Incremental approach
Budgeting - A vehicle for controlling profits: Concept-Master Budget-Components of Master
Budget-Preparation of Sales Budget-Cash Collection Schedule- Purchase Budget-Cash
Disbursement Schedule-Operating Expense Budget-Cash Budget.
Ratio Analysis: Concept-Importance-Limitation s-Types of ratios-Liquid ratiosLeverage/Capital Structure ratios-Profitability ratios-Activity ratios.

Books Recommended:
1.
2.

Financial Statement Analysis and Security Valuation - By Stephen H. Penman, International


Edition 2001,McGraw-Hill /Irwin
Introduction to Management Accounting -By Horngren, Sundem, Stration, Eleventh Edition,
Prentice-Hall

21

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


Course Code
Credit Hours

: FIN 604
: 3.00

Course Title

: BANK FUND MANAGEMENT

Course Contents:
1.
2.

3.

Introduction to Banks: Structure and Services: Financial /Banking system, Structure, Services
of Banks, Present Trends of Banks, Bangladesh Financial/Banking System and their Services,
Operational / Functional Aspects: Fund Management in Banks: An overview; Liability
Management: Deposit and Non-deposit (Borrowing, Loan Sales, Capital Funds); Capital
Management and Basle Accord; Liquidity Management; Credit Management: Policy,
Procedure and Pricing; Off-Balance Sheet Activity of Banks; Hedging against Interest Rate
and Credit Risks; Measuring and Evaluating Performances of Banks and Banking System
Legal and Policy Issues: Legal Framework of Banking in Bangladesh, Bank Company
Act1991, Bangladesh Bank Order-1972, Money Loan Court Act2003, Negotiable Instrument
Act 1881, Money Laundering Prevention Act, 2002, etc.; Central Banking Supervision and
Regulation Financial/Banking Sector Reforms and Current Issues.

Books Recommended:
1.
2.
3.

Commercial Bank Management - McGraw-Hill Mishkin, Frederic S. 120011


The Economics of Money, Banking and Financial Markets, Addition-Wesley.
A Journal of BIBM Reading Matedals by Dr. Shah Md. Ahsan Habib

Course Code
Credit Hours

: FIN 605
: 3.00

Course Title

: WORKING CAPITAL MANAGEMENT

Course Contents:
1.
Introduction and concepts.
2.
Needs for working capital.
3.
Importance of working capital management.
4.
Working capital cycle.
5.
Working capital policy.
6.
Estimating working capital requirements.
7.
Cash management and cash management cycle.
8.
Steps in cash management.
9.
Model for determining cash requirement.
10.
Management of accounts receivables and management of inventory.
11.
EOQ and techniques of inventory management.
Books Recommended:
Modern working capital management Fredrick C Scherr.
Course Code

: FIN 606

Credit Hours

: 3.00

Course Title

SECURITY ANALYSIS & PORTFOLIO


MANAGEMENT

Course Objectives:
To provide a working knowledge of analysis of security investments, including markets and
instruments and efficient market theory. To render an understanding of the day elements of the
portfolio management process, including the investment setting, investment policy and assets
allocation.

22

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


Course Contents:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.

Selecting Investing in a Global Market


Efficient Capital Markets
Organization and Functioning of Securities Markets
Security-Market Indicator Series
An introduction to Security Valuation
Features of Fixed income Securities
Introduction to Financial Derivatives
The Investments Setting
Selecting Investments in a Global Markets
An Introduction to portfolio Management's
An Introduction to Asset Pricing Models

Books Recommended:
Investments Analysis and portfolio Managements-Frank K. Really and Keith c. Brown, 6th Edition

23

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


MAJOR IN MARKETING
4th SEMESTER
Course Code
Credit Hours

: MKT 601
: 3.00

Course Title

: CONSUMER BEHAVIOR

Course Objectives:
This course explores the consumer decision-making process. This course is also intended to enable the
students to explore individual and group influences on the behavior of the consumer.
Course content:
1.

2.

3.

Consumer Decision Making; An overview of consumer behavior; Psychological, sociological,


anthropological, and economic concepts pertinent to consumption; theories and models; Role
of theory; Criteria of sound theory in consumer behavior; How models are constructed;
Different models of consumer behavior.
Environmental Influences: Culture, components of culture, useful concepts of cultural
analysis, cross cultural research and multinational marketing subcultures. Social organization
and reference groups, reference group norms and conformity, social change, how social trends
will affect consumption. Social class, social stratification, research models of social class,
social class and buying behavior. Family, influences on family decision making (FDM), using
family concepts in marketing.
Individual influences: Learning, learning theory, behavior modification in Psychology and
marketing retention, advertising message, habit formation and brand loyalty. Perception,
theories of perception, model of perception, factor determining perception, features of
perception affecting consumer behavior. Motivation and personality: Motivation theory,
Motivation research methods, and the concept of personality. Attitudes, influence of attitudes,
attitude organization, three components attitude models, fluctuations of attitudes, how
attitudes are measured, attitudes change, cognitive dissonance theory.

Books Recommended
1.
2.
3.
4.

Consumer Behavior: Concepts and Strategies, Harold W. Berkman & Christopher C. Gilson,
Dickenson Publishing Co., Inc. USA
Consumer Behavior, Hawkins, Best & Coney, Irwin/ McGraw-Hill, USA
Understanding Consumer Behavior, Peter & Olson , Irwin/McGraw-Hill, USA
Consumer Behavior : Concepts & Applications, Loudon & Della Bitta, Irwin/ McGraw-Hill,
USA

Course Code
Credit Hours

: MKT 602
: 3.00

Course Title

: MARKETING RESEARCH

Course Objectives:
The course identifies the importance of marketing research to the identification and solution of
marketing problems. This course is intended to cover marketing research process, various types of
research designs and the presentation of research findings in the appropriate forms.
Course Content:
1.
Introduction to Marketing Research: The nature of marketing research, definition,
classification and role of marketing research, selecting a research supplier, careers in
marketing research, ethical considerations, and marketing research process.
2.
Defining the marketing research problem: Importance and the process of defining the
problem, environmental context of the problem, tasks involved in problem definition,
management decision problem, and marketing research problem.

24

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


3.
4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.
17.

18.

Developing an approach to the problem: Developing an approach, components of the


approach, and alternative approaches.
Research design: Definition and classification of research design, exploratory, descriptive and
causal research and the relationship among them, potential sources of error, budgeting and
scheduling the project, marketing research proposal.
Exploratory research design: secondary data: Primary versus secondary data, criteria for
evaluating secondary data, classification of secondary data, combining information from
different sources: single source data, and application of secondary data.
Exploratory research design: qualitative research: Primary data: qualitative versus quantitative
research, rationale for using qualitative research, a classification of qualitative research
procedures, focus group interviews, depth interviews, and projective techniques.
Descriptive research design: survey and observation: Survey methods: telephone, personal,
and mail methods, a comparative evaluation of survey methods, selection of survey
method(s), observation method and its classification, a comparison of survey and observation
methods.
Causal research design: experimentation: Concept of causality, conditions for causality,
validity in experimentationextraneous variables, controlling extraneous variables, a
classification of experimental designs, Pre-Experimental, True Experimental, quasiExperimental, and statistical designs, laboratory versus field experiments, experimental
versus no experimental designs, limitations of experimentation, application: test marketing.
Specifying the information needed: Specifying and classifying the information needed,
demographic and socioeconomic characteristics, psychographics and lifestyles, personality,
motivation, knowledge, past behavior, attitudes and opinions, industrial and business
marketing, application: market segmentation.
Measurement and scaling: fundamentals and comparative scaling: Primary scales of
measurement, a comparison of scaling techniques, comparative scaling techniques, verbal
protocol.
Measurement and scaling: No comparative scaling techniques: Itemized rating scales, no
comparative itemized rating scale decisions, multi-item scales, scale evaluation, choosing a
scaling technique, and mathematically derived scales.
Questionnaire and form design: Questionnaire design process, specify the information
needed, type of interviewing method, individual question content, overcoming inability and
unwillingness to answer, choosing question wording, determining the order of questions, form
and layout, reproduction of the questionnaire, pretesting, and observational forms.
Sampling: design and procedures: Sampling and census, the sampling design process, a
classification of sample techniques, nonprobability and probability sampling techniques,
choosing probability versus nonprobability sampling and their uses, nonresponse issues in
sampling.
Sampling: statistics consideration: Statistical approaches to determining sample size,
confidence intervals, multiple characteristics and Parameters, the hypothesis testing approach,
other probability sampling techniquesThe Bayesian Approach.
Field work: The nature of field work, field work/data collection process, selection, training,
and supervision of field workers, validation of field work, evaluation of field workers, errors
related to field work, budgeting and scheduling field work.
Data preparation: Questionnaire checking, editing, transcribing, data cleaning, statistically
adjusting the data, selecting a data analysis strategy, a classification of statistical techniques.
Frequency distribution, cross-tabulation, and hypothesis testing: Statistics associated with
frequency distribution, cross tabulations, statistics associated with cross tabulation, hypothesis
testing, parametric tests, and nonparametric tests.
Report preparation and presentation: Importance of the repot and presentation, report
preparation, presentation process, oral presentation, reading the research report, and finally
the research follow-up.

25

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


Books Recommended
1.
2.
3.

Marketing Research: An Applied Orientation, Naresh K. Malhotra, Prentice-Hall, USA.


Marketing Research, Tull & Hawkin
Marketing Research: A Problem Solving Approach, Sudnan & Blair, Irwin/ McGraw-Hill,
USA

Course Code
Credit Hours

: MKT 603
: 3.00

Course Title

: SERVICE MARKETING

Course Objectives:
This comprehensive course explores the definition and scope of services, characteristics of services,
marketing concepts and service marketing, details of programs of marketing of services such as
market analysis, planning and developing the service, pricing of services, channels of distribution for
services, promoting services
Course Content:
1.

Understanding Services: Distinctive Aspects of Services; Developing Framework for


Analyzing Services; The Customer Experience.
2.
Strategic Issues in Service Marketing: Positioning a Service in the Market Place; Targeting
Customers and Building Relationships; Managing Demand.
3.
Tool for Service Marketers: Creating and Delivering Services; Adding Value to Core
Products with Supplementary Service; Understanding Costs and Developing Pricing
Strategies; Communicating and Promoting services.
4.
Challenges for Management: Enhancing Value by Improving Quality and Productivity;
Developing and Managing the Customer-Service Function; Globalizing Service Marketing.
Books Recommended
1.
2.
3.

Services Marketing, Christopher H. Lovelock, Prentice-Hall, USA.


Services MarketingZeithaml & Bitner (1st ed)
The Marketing of ServicesDonald W. Cowell

Course Code
Credit Hours

: MMKT 604
: 3.00

Course Title

: E-MARKETING

Course Content:

1.

The Big Picture The Emergence of E-Marketing: Strategic E-Marketing Strategic Planning,
Strategy, From Strategy to Electronic Strategy, From Business Models to EO Business Models,
Menu of Strategic E Business Models, Performance Metrics. The E-Marketing Plan Overview
of the E-Marketing, Planning Process, Creating an E-Marketing Plan, A Six Step E-Marketing
Plan.

2.

E-Marketing Environment: Leveraging Technology the Marriage of Marketing and Technology,


Product Technologies, Price Technologies, Distribution Technologies, Relationship marketing
Technologies.

3.

Ethical and Legal Issue: Overview of Ethics and Legal Issue, Privacy, Digital Property, Online
Expression, Emerging Issues.
E-Marketing Strategy: Data Drives Strategy, Marketing knowledge Management. Other
Technology-Enabled, Approaches, Real-Space Approaches, Marketing Databases and Data
Warehouse, Data Analysis and Distribution, Knowledge Management Metrics.
Consumer Behavior: Consumer in the 21st Century, The Number, Inside the Internet Exchange
Process.
Targeting Market Segments and Communities: Segmentation and Targeting, Overviews,
Market, Segmentation bases and Variables, Targeting Online Customers, Targeting
Communities on the Internet.

4.
5.
6.

26

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


7.

E-Marketing Management: Product: Many Products Capitalize on Internet Properties, Creating


Customer Vale Online, Benefits, E-Marketing Enhanced Product, Development, A Taxonomy
for Internet Products, new-Product Trends.

8.

Price The Internet Changes Pricing: The Internet Changes Pricing, Strategies, Buyer and Seller
Perspectives, Pricing Strategies.
The Internet for Distribution: Distribution
Channel Overview, Types of Intermediaries,
Distribution Channel Length and Function, Channel Management and Power, Classifying
Online Channel members, Distribution Channel Metrics.

9.

10.
11.

12.

E-Marketing Communication: Overview of E-Marketing Communication Issues, integrated


marketing Communication (IMC), Internet Advertising, marketing public Relations Sales
Promotion, Direct Marketing, The Internet as a Medium IMC Metrics.
E-Marketing in Emerging Economics: Overview of Global E-Marketing Issues, Country and
Market Opportunity Analysis, Technological Readiness Influence Marketing, Wireless Internet
Access, The Digital Divide.
Country Profiles form the Six Continents: Overview of E-Marketing Around the World,
Australia, Chile, People's Republic of China, Egypt, Germany, Guatemala, India, Northern
Ireland, Peru, Poland, Turkey.

Book Recommended:
Judy Strauss, Adel El-Ansary, & Raymond Frost: E- Marketing
Course Code
Credit Hours

: MKT 605
: 3.00

Course Title

: INTERNATIONAL MARKETING

Course Objectives:
The course explores the activities involved in the marketing of both industrial and consumer goods in
international and global market. This course covers such topics as international marketing
environment, modes of international trade, entry strategies formulation of international marketing
strategy, international marketing research, international marketing, and strategy: product, promotion,
price, logistics and distribution, important trends and perspectives.
Course Content:
1.
2.

3.
4.

5.

An Overview of International Marketing: The scope and challenge of international marketing;


the dynamic environment of international trade.
The Cultural Environment of Global Markets: Geography and history: the foundations of
cultural understanding; cultural dynamics in assessing global markets; business customs in
global marketing; the political environment; the international legal environment.
Assessing Global Market Opportunities: Developing a global vision through marketing
research; emerging markets; multinational market regions and market groups.
Developing Global Marketing Strategies: Global marketing management: planning and
organization; creating products for consumers in global markets; marketing industrial
products and services; international distribution systems; exporting and logistics; the global
advertising and promotion effort; personal selling and sales management; pricing for
international markets.
Implementing Global Marketing Strategies: Negotiating with international customers,
partners, and regulators.

Books Recommended
1.
2.
3.

International Marketing, Philip R. Cateora, John L. Graham, Irwin McGraw-Hill, USA.


Global Marketing, Johansson, Irwin/ McGraw-Hill, USA
International and Global Marketing: Concepts and Cases, Meloan & Graham, Irwin/
McGraw-Hill, USA

27

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


Course Code
Credit Hours

: MKT 606
: 3.00

Course Title

: STRATEGIC MARKETING

Course Content:
Introduction: Concept of strategic marketing. Aspects of strategic marketing, Strategic
marketing and marketing management. Origin and future of strategic marketing the process of
strategic marketing.
Concept of strategy: Concept of strategy, components of strategy, value of strategy, hierarchies
of strategy, The strategy formulation process. Characteristics of strategy. Contacts for
visualizing strategy. Strategy selection & implementation.
Strategy analysis at the corporate level and business level, strategic decision making at the
business and corporate level. Strategies for fragmented industries; Market competitor's
strategies.
Developing Marketing Strategies: Market Strategies, Product strategies, pricing strategies,
distribution strategies, promotional strategies and global market strategies.
Strategic decision making-Nature of strategic decision making at the business level-Generic
types of business strategies: Share increasing strategy, growth strategy, Profit strategy, Market
& asset reduction strategy, Turnaround strategy, Liquidation divestiture strategy.
Application of Strategic Marketing, Relevant cases will be discussed by following case method
of teaching.

1.

2.

3.

4.
5.

6.

Books Recommended:
1. David .W. Cravens
2. Subhash C. Jain
3. Charles W. Hofer
4. Abell Derek F. and Hammond Johns
Course Code
Credit Hours

: MKT 607
: 3.00

: Strategic Marketing (3rd Ed.)


: Marketing Planning and Strategy.
: Strategy formulation analytical concepts.
: Strategic Market Planning.

Course Title

: INDUSTRIAL MARKETING

Course Objectives:
The course explores the activities involved in the marketing of industrial goods. This course covers
such topics as analysis of market structure and characteristics of industrial market, habits and motives
of industrial (organizational) purchases or buyers, types of industrial product, development and the
execution of marketing mix for marketing mix for marketing industrial products.
Course description:
Course Content:
1.
2.
3.

4.
5.

Dimensions of Industrial Marketing: The nature of industrial marketing; understanding


industrial markets; the industrial marketing environment.
Organizational Buying and Buyer Behavior: The nature of industrial buying; the interpersonal
dynamics of industrial buying behavior.
Strategy Formulation in the Industrial Market: The strategic planning process in industrial
marketing; assessing market opportunities; industrial market segmentation, target marketing,
and positioning.
Formulating Product Planning: Developing product strategy; strategic innovation and new
product development.
Formulating Channel Strategy: Marketing channel participants; marketing logistics: physical
distribution and customer service.

28

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


6.

7.
8.

Formulating Marketing Communication Planning: Developing the industrial sales force;


planning, organizing, and controlling the selling function; managing advertising, sales
promotion, and publicity strategy.
Formulating Pricing Policies: Price determinants: customers, competition, and costs; pricing
decision analysis.
International Industrial Marketing: Industrial marketing in the international environment.

Books Recommended
1.
2.
3.

Industrial Marketing: Analysis, Planning and Control, Robert R. Reeder, Edward G. Brierty,
Betty H. Reeder, Prentice-Hall, USA.
Business to Business Marketing, Hayes, Jenster & Aahy, Irwin/ McGraw-Hill, USA
Business Marketing Strategy: Concepts & Applications, Rangan, Shapiro & Monarty, Irwin/
McGraw-Hill, USA

Course Code
Credit Hours

: MKT 608
: 3.00

Course Title

: RELATIONSHIP MARKETING

Course Content:
1.

2.
3.

4.

5.

6.

7.

Introduction: RM, CRM and 1 to 1 Marketing; Business is a network of relationships; General


properties of relationships; The roots of RM; Evolution of RM; Fundamental values of RM;
Principles of RM; The domain of relationship marketing; Transaction marketing versus
relationship marketing; and Networks and interaction.
The 30Rs in Relationship Marketing: Classic market relationships; Special market relationships;
Mega relationships; and Nano relationships.
Value Creation: I) Creating value for the customer- The expanded marketing mix; Value
delivery sequence; Value-creating relationships; and The relationship management chain. II)
Creating value for the organization- Customer value, profitability and market segments; and
The relationship Marketing ladder of loyalty. III) Building marketing relationships- The six
markets model.
Managing Relationship in Networks: Introducing the new organization; What makes networks
work; The rise of the network organizations; Partnerships: creating value through collaboration;
Portfolio of relationships; Managing network relationships; Developing the right interface
structure; and Paradoxes of organizations;
Developing and Implementing Relationship strategy: Relationship as a source of value; Choice
of relationship strategy; Planning for the six markets; Organizational change; and Generating
knowledge through dialogue.
Relationship Marketing and Customer Retention: Return on relationships; Satisfaction, Loyalty,
and ROR; The relationship marketing ladder of loyalty; Duration, retention and defection;
Improving customer retention; Customer interaction; Triplets and tribes; Intellectual capital and
the balanced scorecard; Return on the non-measurable, ROR and the whole network; and
Strategy for improved ROR.
Relationship Marketing Tomorrow: The future of relationship marketing; Current RM and
CRM literatures; A paradigm shift in marketing; New concepts; RM, CRM and 4Ps; The value
society and the network society; and Modernism and post-Modernism.

Books Recommended:
1. Evert Gummesson, "Total Relationship Marketing", Butterworth Heinemann, UK.
2. Martin Christopher, Adrian Payne and David Ballantyne, "Relationship Marketing- Creating
Stakeholl der Value", Butterworth Heinemann, UK.

29

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


MAJOR IN ACCOUNTING
4th SEMESTER
Course Code
Credit Hours

: ACC 601
: 3.00

Course Title

: ACCOUNTING THEORY

Course Objectives:
This course explores the consumer decision-making process. This course is also intended to enable the
students to explore individual and group influences on the behavior of the consumer.
Course content:
1. Describe the authoritative sources of accounting information.
2. Analyze the role and ethical considerations of judgment and decision making in accounting.
3. Evaluate the conceptual framework developed by the Financial Accounting Standards Board
(FASB).
4. Describe the objectives of financial reporting and its role in the economy.
5. Analyze current controversies in financial reporting.
6. Summarize the role of ethics in financial reporting..
7. Describe the process by which standards are set.
8. Assess the implications of the Hierarchy of Accounting Qualities.
9. Debate the practicality of having one set of standards for all types of organizations.
Books Recommended
Wood F., and Sangster A., (1999), Business Accounting 1, Financial Times Professional Ltd

Course Code
Credit Hours

: ACC 602
: 3.00

Course Title

: ADVANCED COST ACCOUNTING

Course content:
1. Process Costing Nature and procedure Equivalent ProductionProcess loss Accounts
of waste spoilage and defective workValuation of work in progress Equivalent
Production & Production Report, Inter Process Profit-Joint Products & by Products.
2. Operating Costing: Nature and Procedure, problems & adjustment.
3. Standard Costing: Concepts-Actual Costing, Normal Costing and Standard Costingobjectives of standard Costing analysis of variances Material and Labor Overhead
variance Controllable and Volume variance.
4. Cost Volume Profit relationships Measurement Problems and solutions Sales mix
Breakeven Analysis.
Books Recommended

1. Horngren, C.T.
2. Reyburn
3. Polimony R.

: Cost Accounting
: Cost Accounting
: Advanced Cost Accounting

30

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


Course Code
Credit Hours

: ACC 603
: 3.00

Course Title

: FINANCIAL ANALYSIS & CONTROL

Course Objectives:
This course provides an intensive study of financial statement analysis, seeking to describe and
explain the demand and supply forces underlying the provision of financial statement data, the
properties of numbers derived from financial statements, the key aspects of decisions that use
financial statement information and the features of the environment in which these decisions are
made.
Course Contents:
1. Introduction: Concept-Steps in Financial analysis, the process of fundamental analysis,
Importance of Financial control, Control Cycle-Cost control Vs. Accounting function.
2. Business Activities and Financial Statements: The Form of the Financial Statements-The Income
Statement- The Balance Sheet-The Cash Flow Statement -The Statement of Stockholder's EquityThe Articulation of the Financial Statements-Accounting Relations-Valuation Techniques-The
Method of Comparable -Asset-Based Valuation.
3. The Analysis of Financial Statements: Business Activities-All Stocks and Flow-Reformulation of
the Balance Sheet, Income Statement & Cash Flow Statement.
4. Issues in Reformulating Statements: Accounting Relations that Govern Reformulated StatementsFree Cash Flow-Dirty Surplus-Common Size Statement-Trend analysis.
5. Cost Volume Profit Analysis: Concept-Activities, Costs, and Cost drivers-Comparison Of
Variable and Fixed Costs-Break-even point-Contribution margin and Equation tech inquestRelevant range- Target Net Profit & Incremental approach
6. Budgeting - A vehicle for controlling profits: Concept-Master Budget-Components of Master
Budget-Preparation of Sales Budget-Cash Collection Schedule- Purchase Budget-Cash
Disbursement Schedule-Operating Expense Budget-Cash Budget.
7. Ratio Analysis: Concept-Importance-Limitation s-Types of ratios-Liquid ratios-Leverage/Capital
Structure ratios-Profitability ratios-Activity ratios.
Books Recommended:
1.
2.

Financial Statement Analysis and Security Valuation - By Stephen H. Penman, International


Edition 2001,McGraw-Hill /Irwin
Introduction to Management Accounting -By Horngren, Sundem, Stration, Eleventh Edition,
Prentice-Hall

Course Code
Credit Hours

: ACC 604
: 3.00

Course Title

: CORPORATE GOVERNANCE

Course content:

1. Introduction: Background of the Development of the Corporate Governance, Definition of


Corporate Governance, Need for Corporate Governance, Purpose and Scope of Corporate
Governance, Fundamental Principles of Corporate Governance, Corporate Governance and
Performance.
2. Key areas of Corporate Governance: Six key areas of Corporate Governance i.e. ensuring the
basis for an effective Corporate Governance Framework: The Rights of Shareholders; the
equitable treatment of shareholders; the role of Stakeholders in Corporate Governance;
Disclosure and Transparency; and the Responsibilities of the Board.
3. Executive Bodies of the Company: Board of Directors of the Company, Corporate Secretary of
the Company, Disclosure of Information about a Company, Supervision of Financial and
Business Operations of the Company, Major Corporate Actions, Resolution of Corporate
Conflicts, Corporate Conflict Resolution Procedures.

31

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


4. Corporate Control Strategies The Corporate Governance CodeCorporate Risk
Management Corporate Ethics and ManagementCorporate Ethics and Management
Assurances Internal Control Framework and Control Models.
5. Corporate Governance and Accountability Best Practice in Internal Control Corporate
Public Policy and Affairs International Issues Corporate Fraud Issues associated with
Corporate Governance Corporate Governance Framework in Bangladesh CG in
Bangladesh: What Problems Do we Face?
Books Recommended:
1. Colly, John
2. Colly, John
3. Christine A. Mallin
4. Keshab, P.
5. David, T. Llewellyn

Course Code
Credit Hours

: Corporate Governance Mc Graw Hill Book Co.


: What is Corporate Governance
: Corporate Governance
: Corporate Governance in India 2008
: Corporate Governance and the Markets Challenges, Opportunities,
and Responsibilities.

: ACC 605
: 3.00

Course Title

: FINANCIAL ACCOUNTING THEORY

Course Objectives
This course intends to provide the students with a very clear understanding of financial accounting theory such
as formation, verification and classification. The course also helps students in understanding how to prepare
profit and loss, balance sheet and cash flow statement for an organization and how accounting information could
be used for making business decision.

Course Content:
1. The nature of accounting theory Theory formation and verification in accounting Types of
accounting theories.
2. Users and uses of accounting information Users' information needs The nature of
accounting information- Limitations of accounting.
3. Developments in accounting Historical background Developments in USA, UK, Australia
and Bangladesh. Accounting concepts, Principles, rules etc. including equity theories
Accounting standards-- Needs for accounting standards The efficient market hypothesis
Objectives of financial statements Desirable qualities of accounting information
Conceptual framework of accounting.
4. Financial statements-- Profit and Loss statement, Balance Sheet and Cash Flow Statement
The presentation of financial statements: Classification, form and content special problems
in the reporting of profit: prior period adjustment, extraordinary items, effects of accounting
changes and gains and losses on the evaluation of non current assets Auditors' and directors'
reports- Reporting requirements in Bangladesh Regulatory bodies IFRS Interpretations
ICAB Standards.
Books Recommended:
1. Hendriksen E.S.
2. Baxter W.T. and Davidson S.
3. Most K.
4. Belkaoui A.
5. Henderson S. & Peirson G.
6. Macve R.

: Accounting Theory
: Studies in Accounting
: Accounting Theory
: Accounting Theory
: An Introduction to Financial Accounting Theory
: A Conceptual Framework for Financial Reporting.

32

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


Course Code

: ACC 606

Credit Hours

: 3.00

Course Title

: STRATEGIC MANAGEMENT
ACCOUNTING

Course Objective:
The primary purpose of this course is to explore the practical orientation of Management Accounting
as a separate branch of accounting. This course particularly helps the students in taking strategic
decisions on various relevant business issues related to costing, pricing, performance measurement
etc.
Course content:

1. Managerial Accounting & Business environment.


2. Variable costing as a tool of management - Cost - Volume - Profit relationship.
3. Relevant costing for Decision making - Use of responsibility accounting Segment Reporting
4.
5.
6.
7.
8.
9.
10.

& decentralization.
Pricing decisions - Full cost, Conversion cost, ROI and marginal cost pricing Transfer pricing.
Managing cost of constrained resources Cost Measurement Systems Managing quality &
time to create value.
Activity based costing as tool of planning and decision-making -- Back flush costing Project
Costing-- Target Costing, Kaizen Costing Life cycle costing.
Cost Estimation & using Regression learning Curve. Financial Modeling & decision Making.
Managing quality -& time to create value -Cost of quality, Quality conformance, Prevention,
Appraisals etc. quality cost report.
Ethical -Code & Standards for Management Accounting.
Incentives System & performance measurement. Advanced Planning Analysis & Control
Analysis.

Books Recommended:

1.
2.
3.
4.
5.
6.

Horngren C.T.
Matz and Usry
A. R. Bel Kaou
Backer and Jacobsen
Garison and Noreen
Helton & Maher

Course Code
Credit Hours

: ACC 607
: 3.00

: Cost Accounting- A Managerial Emphasis


: Cost Accounting- Planning and Control
: Advanced Management Accounting
: Cost Accounting A Managerial Approach
: Managerial Accounting
: Cost Accounting
Course Title

: MULTINATIONAL ACCOUNTING

Course Objectives:
With the development of internet and globalization concept, development of multinational accounting
system has become a reality. It is expected that after completing the course, students will be well
equipped to deal with the issues related to national and international accounting system. It also helps
students to understand rules and regulations for international disclosure, international accounting for
goodwill and intangibles and accounting for foreign currency transactions and foreign currency
derivatives.
Course Contents:
1. International Dimensions of Accounting and Control: Introduction- The International
Development of the Accounting Discipline- National Differences in Accounting Systems- The
Evolution and Significance of International Business- Accounting Aspects of International
Business- The Field of International Accounting.

33

Varendra University
Department of Business Administration

Syllabus for Executive MBA Program


2. International Patterns of Accounting Development- Purposes of International Classification3.

4.
5.

6.
7.

8.
9.
10.

Classification of Accounting and Reporting Systems-- Influences on Accounting DevelopmentCulture, Societal Values, and the Accounting Subculture.
Comparative International Accounting Systems and Practices- Anglo-Saxon Accounting-United
States United Kingdom-- Nordic Accounting- The Netherlands- Sweden- Germanic
Accounting- Germany- Switzerland- Latin Accounting- France- Italy- Asian Accounting-Japan.
Appendix: Consolidated Financial Statements Mazda.
Pressures for. International Accounting Harmonization and Disclosure- Governments- Trade
Unions and 'Employees-- Investors- Bankers and lenders- The General Public- Accountants and
Auditors- The International Harmonization and Disclosure Debate.
Multinational Management Perspectives on . Information Disclosure and Regulation- The
Pressures for Information Disclosure-- User Comprehension and Information OverloadManagerial Incentives to Disclose Information- Costs of Information Production- Competitive
Disadvantage Government Interference- Managerial Attitudes to Voluntary DisclosuresEvaluating Costs and Benefits.
International Accounting for Goodwill and Intangibles- The Significance of Intangible AssetsThe Conceptual Framework Approach-. The Stock Market Perspective-- Goodwill- Brands.
Trademarks. Patents, and Related Intangibles-- Research and Development.
International Segmental Reporting- Users and Uses of Segmental Information- The Benefits of
Segmental Reporting-- The Costs of Segmental Reporting- Regulation- The International
Accounting Standards Committee (IASB)- The Content of Disclosures- Segmental Reporting
Problems -- Summary.
Accounting for Foreign Currency Transactions and Foreign Currency Derivatives-IntroductionForeign Exchange- Foreign Currency Transactions- Accounting for Foreign Currency
Derivatives-- Accounting for Forward Contracts.
Translation of Foreign Currency Financial Statements- Introduction- Translation
Methodologies: An Overview- Historical Development in the United States- FASB Statement
No. 52 - Non-U.S. Translation Practices-- International Accounting Standards.
International Disclosure Trends and Financial Analysis- The Importance of Annual Report
Disclosures- National and International Disclosure Regulation- Comparative Multinational
Information Disclosure Practices- - Corporate Review Information- Segmental ReviewFinancial Review - Some Additional Information Disclosures- The Frequency and Timeliness
of Reporting.

Books Recommended:
1. Radebaugh L H & Gray S J
2. Choi & Mueller

: International Accounting and Multinational Enterprises


: International Accounting

34

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