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BA 1101
Financial Accounting I
3.00  Credit

Section A

Basic Concepts: Define Accounting, Users and usages of Accounting Data, Accounting Principles, Assumptions the Basic Accounting Equation, Transaction Analysis Using the Accounting Equation and Financial Statements, Accounting Career Opportunities. The Recording Process: The Account, Summary of Debit/Credit Rules, Steps in the Recording Process; The Journal & Ledger:  The Trial Balance, Limitations of a Trial Balance, Locating Errors. Adjusting the Accounts: Timing Issues, Fiscal & Calendar Years, Accrual vs. Cash-Basis Accounting, Recognizing Revenues and Expenses, the Basics of Adjusting Entries, Types of Adjusting Entries, Adjusting Entries for Deferrals & for Accruals, the Adjusted Trial Balance Completing the Accounting Cycle: Worksheet, Steps in Preparing a Worksheet, Preparing Financial Statements from a Worksheet Preparing Adjusting Entries from a Worksheet, Preparing Closing Entries, Posting Closing Entries Preparing a Post-Closing Trial Balance, Reversing Entries—An Optional Step. Accounting for Merchandising Operations: Merchandising Operations, Operating Cycles, Flow of Costs, Recording Purchases of Merchandise, Freight Costs, Purchase Returns and Allowances, Purchase Discounts, Recording Sales of Merchandise, Sales Returns and Allowances ,Sales Discounts ,Adjusting Entries, Closing Entries, Periodic Inventory System, Determining Cost of Goods Sold Under a Periodic System.  

Section B

Accounting for Inventories: Classifying Inventory, Determining Inventory Quantities, Taking a Physical Inventory, Determining Ownership of Goods, Inventory Costing, Cost Flow Assumptions, Financial Statement and Tax Effects of Cost Flow Methods, Using Inventory Cost Flow Methods Consistently, Lower-of-Cost-or-Market, Inventory Errors, Income Statement Effects, Balance Sheet Effects, Statement Presentation and Analysis, Inventory Cost Flow Methods in Perpetual Inventory Systems, First-In, First-Out (FIFO), Last-In, First-Out (LIFO), Average-Cost, Estimating Inventories, Gross Profit Method, Retail Inventory Method, A Look at IFRS. Accounting for Receivables:           Types of Receivables, Accounts Receivable, Recognizing Accounts Receivable, Valuing Accounts Receivable, Disposing of Accounts Receivable, Notes Receivable, Determining the Maturity Date, Computing Interest, Recognizing Notes Receivable, Valuing Notes Receivable, Disposing of Notes Receivable, Statement Presentation and Analysis. Plant Assets, Natural Resources, and Intangible Assets: Plant Assets, Determining the Cost of Plant Assets, Depreciation, Factors in Computing Depreciation, Depreciation Methods, Depreciation and Income Taxes, Revising Periodic Depreciation, Expenditures During Useful Life, Plant Assets Disposals, Retirement of Plant Assets, Sale of Plant Assets, Natural Resources, Intangible Assets, Accounting for Intangible Assets. Investments: Accounting for Debt Investments, Recording Acquisition of Bonds, Recording Bond Interest, Recording Sale of Bonds, Accounting for Stock Investment, Valuing and Reporting Investments, Categories of Securities, Balance Sheet Presentation, Presentation of Realized and Unrealized Gain or Loss. Recommended References:
  1. Jerry J. Weygandt, Paul D. Kimmel and Donald E. Kieso, Accounting Principles, 11th edition, John Wiley & Sons, 2013.
  2. Steve Albrecht, Earl K. Stice and James D. Stice, Financial Accounting, 11th edition, Cengage Learning, 2010.
BA-1103
Introduction to Business
3.00  Credit

Section A

Basics of Business: Concept of Business, Business organization, objectives of business, factors of production, value chain & the process of value addition, Concept of stake holder, Branches of Business: Industry, Commerce & Trade Role of Business in National Economy: Concept of economics, Economic System, Macro & Micro Economics, Role of business in the economy of Bangladesh, Considerations for location and site selection for business, Business environment and Social Responsibility: Business environment – Internal & External environment – components of those, interaction of business with environment, Concept of Business Ethics, Ethics & Legality, Encouraging ethical behavior – Code of ethics, Social Audit, Whistle Blowers, Concept of Social responsibility & its importance, Business responsibility to consumers, responsibility to employees, responsibility to environment, responsibility to investors Forms of Business Ownership: Sole proprietorship, Partnership, Joint stock company - Advantages & Disadvantages of each, Formation of company & Important documentation - Memorandum of association & Article of association, Concept of double taxation, share & its types, debenture, Co-operatives; State owned enterprise, Considerations for right form of ownership.  

Section B

Functional & Support Areas of Business Management: Marketing-definition, marketing mix, product, classification of product, PLC, Pricing strategy, Marketing channel, promotion strategy[very short], Market segmentation, concept of Utility Management – Definition, functions, Finance-financial management concept, financial market, Profit Vs Wealth maximization, Financial management process, type of funds & their sources, comparison of debt & equity financing, Leverage & how it works – potential risks, Human resources-definition, HR planning, recruitment, Training & development, compensation, performance appraisal, Major issues of labor law, Accounting – definition – accounting information system International Business: Concept of International business – Motives of Going International, International Economics, Barriers to International Business, Impacts of Globalization, Forms of International business-MNC, Franchising, Merger, types of Merger & Acquisition Institutions for Promoting Business: Export Promotion Bureau – its operation, functions; FBCCI – objectives & Functions; Stock Exchange – definition, Function and Services, DSE; Trade Information center – support & services Trade Practices in Bangladesh: Trade Union in Bangladesh, Objectives of Trade Union, Export and import procedures & Required documentation   Recommended References:
  1. Strub and Attner, Introduction to Business, 4th Edition, McGraw-Hill, 2008.
  2. Steven J. Skinner and John M. Ivancevich, Business for the 21st Century, 2nd edition, Richard D. Irwin, 2002-03
  3. M. FaizulHaque and Md. Liton Ali, Introduction to Business, 1st edition, Abir Publications, Bangladesh, 2007
BA-1105
Principles of Management
3.00  Credit

Section A

Introduction: Definition, scope, purpose & functions of management, Management Process, Characteristics of a good manager, Kinds of managers, Managerial roles, Managerial skills, The organization’s environment. Management Theory and Thought: Importance of theory and history, Precursors to management theory, The Classical Management Perspective-Scientific management, Administrative management, The classical management perspective today; The Behavioral Management Perspective- The Hawthorne studies, The Human Relations Movement; The Behavioral Management perspective today’ Integrating Perspectives for Managers-The Systems perspective, The contingency perspective, An Integrating Framework; Contemporary Management Issues and Challenges Management Planning & Decision Making: Purposes and goals, Planning process, Organizational plans, Types of strategic alternatives, Barriers of goal setting and planning process, Overcoming the barriers, Types of decision making, Decision making condition, Rational decision making process, Group and Team decision making in the organization. Organizing: Designing Jobs, Grouping Jobs: Departmentalization, Establishing reporting relationships, Distributing authority, Coordinating activity, differentiating between positions, Line and staff position

Section B

Staffing: Definition, HR Planning, Job analysis, Recruitment, Selection, Interview, Training, Performance Appraisal, Compensation Motivation: Definition, Importance, Maslow’s hierarchy of needs, ERG theory, Two-factor theory, Theory of individual human needs, Equity theory, Reinforcement theory, Goal-setting theory, McClelland’s theory of need. Leadership: Definition, Leadership vs. management, Power and leadership, Leadership theory-Michigan studies, Ohio State studies; Situational approaches to leadership-LPC theory, Path-goal theory; Charismatic leadership, Transformational leadership. Controlling: Meaning and purpose of control, Types of control, Steps in control process, Characteristics of effective control, Resistance to control, Overcoming resistance to control. Recommended References:
  1. Ricky W. Griffin, Management, 7th edition, Houghton Miffin Company, 2001.
  2. Stephen P. Robbins, Management, 10th edition, Pearson, India, 2009.
  3. M. Islam and A. A Khan, Fundamentals of Management, 1st edition, Abir Publications, Bangladesh, 2004.
BA-1107
Mathematics for Business
3.00  Credit

Section A

Number System: Natural number, integers, rational number, irrational number, real numbers and their properties. Theory of Sets: Finite and infinite sets, null sets, unit set, equal and equivalent set, sub set and power set, union and intersection of sets, universal set, complement and difference of sets, set operation, Venn diagram, application of sets in business. Linear Relationship and Linear Equations: Linear equations, independent and dependent variables, slope, equation of a line , straight line equation from two point, piece-wise linear functions, fixed, variable and marginal costs, interpretive exercise of cost output, total cost and average cost, break-even analysis, break-even interpretations. Introduction to the Mathematics for Finance: Time value of money, types/modes of payment, simple and compound interest, compound interest-future value, compound discount-present value, compound interest-future value annuities, compound interest-sinking fund, compound discount-present value annuities, compound discount-amortization. Matrix Algebra: Definition, types of metrics and their properties, addition, subtraction and multiplication of metrics, inverse of metrics, solution of simultaneous equations, application of metrics in business.  

Section B

Differential Calculus: Introduction, concept of limit, derivatives, the chain rule for derivatives, successive and partial differentiation, application in business like elasticity of demand, marginal cost, revenue functions, output maximization and cost minimization. Integral Calculus: Basic rules of integration, methods of substitution and integration by parts, anti-derivatives, definite integrals. Mathematics for Basic Business Applications: Mathematics of payroll, tax, risk management and banking services. Mathematics of Retailing: Mark-up and mark-down, inventory control, retailing and pricing, ordering inventory, mathematics for supply-demand trade-off. Linear Programming: Maximization, minimization, applications of linear programming. Recommended References:
  1. Gordon D. Prichett and John C. Saber, Bowen Mathematics with application in management and economics, 7th edition, Richard D Irwin, 1993.
  2. Stanley Salzman, Charles D. Miller and Gary Clendenen, Mathematics for Business, 9th edition, Pearson International Publications, 2010.
  3. Cheryl Cleaves, Margie Hobbs and Jeffrey Noble, Business Math, 10th edition, Pearson International Publications, 2013.
P.C. Sancheti and V.K. Kapoor, Business Mathematics, 11th edition, S. Chand and Sons Publications, 2012.
ENG-1109
Basic English for Business
3.00  Credit

Section A

Nouns: Countable and Uncountable, Pronouns.

Verbs: Present & Past, Present Perfect & Past, Future, Phrasal Verbs, Modals.

Questions: Negatives & Answers, Tag Questions.

Conditionals – Usage of 1st, 2nd and 3rd Conditionals.

Prepositions, Adverbials.

Phonetics: Understanding English Phonetics and Phonetic Symbols Leading to efficient English listening and excellence in speaking.

Use of Language: Making Polite Requests, approaches to accepting and rejecting requests, seeking permissions, agreeing and disagreeing with statements, Giving directions.

Section B

Communicative English: Conversation & Dialogue; Notions & Functions; Introductions: Oneself, Other Persons & Group; Use of Small Talks, etc

Paragraph Writing: Structure, Topic Sentence, Topic Developers, Topic Terminators, Open-ended Paragraph, Close-ended Paragraph.

Essay Writing: Structure, Topic Developers, Topic Terminators, Open-ended Paragraph, Close-ended Paragraph.

Essay Writing: Organization, Guided Essay, Open Essay.

Reading Comprehension: Reading Techniques- skimming, Scanning, Inference, etc.; Vocabulary Building- Synonyms, Use of Words in Different Parts of Speech, Summarizing.

Recommended References:

  1. Intermediate English Grammar: Raymond Murphy, Cambridge University Press.
  2. Oxford Practice Grammar: John Eastwood, Oxford University Press.
  3. From Paragraph to Essay: Maurice Imhoof and Herman Hudson Longman.
CSE–1111
Basic Applications of Computer in Business Studies
3.00  Credit
Section A   Exploring computers and Their Uses: Overview of computer, computer and individual users, computer for organizations, computer in society, choosing the right tools for the job, looking inside the computer system, the parts of computer, the information processing cycle. The internet and the World Wide Web: Definition of internet, the internet history, the internet major services, email and other internet service. Interacting with Personal Computer: The standard keyboard layout, the mouse, variant of the mouse, ergonomics and input devices, inputting data into other wise, device for hand. Computer Outputs: Video and sound, monitors, ergonomics and monitors, printing commonly used printers. Transforming Data into Information: How to computer represent data, how computers process data, modern CPU, microcomputer processors.   Section B   Storing Data: Types of storing devices, categorizing storage devices, optical storage devices, measuring and improving drive performance, optimizing disk performance. Using Operating Systems: Operating system basics, types of operating systems, managing hardware, enhancing an OS with utility software, survey PC and network operating systems. Working with Application Software: Productivity software, acquiring software, word processing programs, spreadsheet programs, graphic multimedia. Working in the Online World: Connecting to the internet, doing business in the world, Ecommerce at the consumer level, Ecommerce at the business level. Development of Information Systems: The basics of information systems, types of information systems, information systems technologies, the systems development life cycle.   Recommended References:
  1. Peter Norton, Peter Norton’s Introduction to Computers, 6th edition, Irwin/McGraw-Hill, 2004.
  2. Computer Basics, School of Science and Technology, Bangladesh Open University, 1997.