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BA 1253
Principles of Accounting
3  Credit
Course No.:  BA 1253 Credit: 3.0 Year:  First Term: Second
Course Title: Principles of Accounting Course Status: Optional
Rationale: This  course  will  provide  the  students  with  basic  understanding  of  the principles  and  concepts  of  accounting  as  well  as  their  applicability  and  relevance  in  the practical context.
Course Objectives: The aim of this course is to:
  • Train up students to record, handle and summarize accounting data
  • Endow students in preparing financial statements for service and merchandising operations
  • Provide thorough grounding and the technical skills of accounting necessary to work as an accountant more efficiently and effectively.
 
Intended Learning Outcomes (ILOs): At the end of this course students will be able to: ·        Define accounting, objectives of accounting; explain double entry accounting system-journal-ledger-trial balance. ·        State and analyze adjusting entries, types of adjustment, and reasons of adjustments. ·        Describe reasons of worksheet preparation, worksheet problem exercise of Service Company and reversing entries. ·        Analyze and develop income statement, balance sheet, correction of errors ·        Narrate purchase journal, sales journal, cash book, bank reconciliation statement. ·        Compare and evaluate various types of share, insurance shares, inventory and methods of inventory calculation.
Course Content
Section – A
  Introduction: Concept of accounting; Objectives of accounting; Branches of accounting; Accounting equation; Users of accounting information; Accounting cycle: Concept; Steps in accounting cycle; Concept of account; Types of account; Double entry accounting system; Journal; Ledger; Trial balance. Adjusting the Accounts: Concept of adjustments; Types of adjustment; Reasons of adjustments; Adjusting entries. 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. Account of Merchandising Company: Income statement; Balance sheet; Correction of errors.
Section – B
Special Journals: Purchase journal; Sales journal; Cash book; Bank reconciliation statement. Accounting of Plant Assets: Concepts and nature of plant assets; Depreciation; Factors affecting depreciation; Methods of depreciation. Company Accounting: Concepts; Types of shares; Issuance of shares. Inventory accounting: Concept of inventory; Types of inventory; Methods of inventory calculation.
Soc 1255
Principles of Sociology
3  Credit
Course No.:  Soc 1255 Credit: 3.0 Year:  First Term:  Second
Course Title: Principles of Sociology Course Status: Core
Rationale: This course is designed to introduce students with basic concepts of sociology. It also deals with how society operates and how individuals act on it.  
Course Objectives: The aim of this course is to: ·           Introduce the role of social factors in socio-economic development of a country. ·           Provide knowledge about the fundamentals of sociology like society, community, institutions, culture, civilization, crime, and other social problems. ·           Make students understand the influence and role of social elements on society and on development.  
Intended Learning Outcomes (ILOs): At the end of this course students will be able to: ·           Apply basic concepts of Sociology to interpret social institutions’ work. ·           Analyze how culture, civilization and mode of production influence the society. ·           Comprehend the relationship between social structure and culture. ·           Demonstrate the process of socialization and social structure. ·           Diagnose the responsible factors of social stratification and resulted inequalities. ·           Evaluate different social problems and rural-urban differentials with regard to social life.  
Course Content
Section – A
  Introducing Sociology: Definition, nature and scope of Sociology; Origin and development of Sociology; Theoretical perspectives of Sociology; Research methods in Sociology.   Basics Concepts of Sociology: Society; Community; Association; Institution; Group. Major Institutions: Marriage; Family; Kinship; Property; Division of labor; Religion; Education; Mass media; Government and state. Culture and Civilization: Definition, types and elements of culture; Custom; Folkways and Mores; Cultural dominancy and sub-culture; Cultural diffusion; Theory of cultural lag; Culture and civilization; Socioeconomic change through culture. Socialization and Social Structure: Meaning, types and agents of socialization; Theoretical understanding of socialization; Definition and elements of social structure; Marxist and non-Marxist views of social structure.
Section – B
  Types of Society and Mode of Production: Hunting, gathering, pastoral, agrarian and industrial societies; Primitive communism; Slavery; Feudalism; Capitalism; Socialism; Communism; Works and economic life. Stratification and Inequality: Social stratification and differentiation; Social inequality; Types and theories of social stratification; Definition and types of social mobility. Deviance, Crime and Social Control: Definition and theories of deviance; Crime and justice system; Social control and its agencies. Social Process and Social Change: Adaptation, assimilation and accommodation; Meaning, factors and theories of social change; Evolution, progress and development; Theories of social change – modernization, dependency and globalization. Social Problems in Urban and Rural Areas: Unemployment; Poverty; Corruption; Crime; Beggary and Vagrancy.  
Stat 1251
Statistics for Economists I
3  Credit
Course No.: Stat 1251 Credit: 3.0 Year:  First Term: Second
Course Title: Statistics for Economists I Course Status: Core
Rationale: A basic level of understanding on statistical tools is necessary for any contemporary economists to analyze different economic phenomena. This subject provides a broad introduction to statistical concepts and techniques for data analysis. The subject is basically concerned with the development of an understanding of statistical practice and importantly its application in economics.  
Course Objectives: The aim of this course is to: ·           Familiarize students with basic concepts of statistics. ·           Provide knowledge and skills of using descriptive statistics in economics. ·           Train up students in understanding and using correlation and index number in economics.  
Intended Learning Outcomes (ILOs): At the end of this course students will be able to: ·           Understand basic concepts of statistics and their application in economics. ·           Describe data by using measures of central tendency and dispersion. ·           Demonstrate the shape of a distribution of data. ·           Apply measures of central tendency and dispersion in analyzing economic data. ·           Apply the coefficient of correlation to measure association between two quantitative variables. ·           Develop index numbers to compare business or economic measurements from one period to the next.  
Course Content
Section – A
  Introduction: Statistics; Inductive and descriptive statistics; Population and sample; Variables: discrete and continuous; Functions; Equations; Graphs; Inequalities; Rounding of data; Notation – scientific, subscript, superscript, summation. Frequency Distribution: Raw data; Arrays; Frequency distribution; Class intervals and class limits; Class boundaries; General rules for forming frequency distribution; Histograms; Frequency polygons; Cumulative and relative frequency distributions; Ogive; Application in Economics. Measures of Central Tendency:  Arithmetic mean; Weighted arithmetic mean; Median;  Mode; Empirical relation between mean, median and mode; Geometric mean; Harmonic mean; Relation between arithmetic, geometric and harmonic means; Quartiles; Deciles; Percentiles; Application in Economics. Measures of Dispersion: Dispersion or variation; Range; Mean deviation; Semi-interquartile range; Standard deviation; Charlier’s check; Sheppard’s correction for Variance; Coefficient of variation; Standardized variable; Application in Economics.
Section – B
  Moments, Skewness and Kurtosis: Moments; Moments for grouped and ungrouped data; Relation between moments; Moments in dimensionless form; Population moments; Skewness; Kurtosis; Application in Economics. Correlation: Linear correlation; Measures of correlation; Coefficient of correlation; Rank correlation; Meaning and nature of multiple and partial correlation; Relationship between multiple and partial correlation; Application in Economics. Index Number: Application of index numbers; Price relatives; Quantity or volume relatives; Value relatives; Link and chain relatives; Problems involved in computation of index numbers; Use and importance of index numbers; Laspeyres’ Index; Paasche’s Index; Fisher’s ideal index; Marshall- Edgeworth index; Cost of living index.  
Stat 1252
Sessional on Statistics for Economists I
1.5  Credit
Course No.: Stat 1252 Credit: 2.0 Year:  First Term: Second
Course Title: Sessional on Statistics for Economists I Course Status: Core
Rationale: Gaining a practical knowledge in applying of statistical tools is necessary for any contemporary economists to analyze different economic phenomena. This subject provides a broad scope to apply and exercise statistical concepts and techniques for data analysis. The course is a hands on session of “Econ 1203: Statistics for Economists I” where students will learn data analysis by applying different statistical techniques.  
Course Objectives: The aim of this course is to: ·           Develop skills to apply basic statistics in economics. ·           Deal with real life data of economics through exercise. ·           Disseminate skills for constructing index number of economic variable.  
Intended Learning Outcomes (ILOs): At the end of this course students will be able to: ·           Understand the concept of data (sample and population, different types of variables, accuracy). ·           Use and interpret univariate and multivariate standard descriptive statistics. ·           Characterize data and their distribution. ·           Apply the concepts of correlation and index number in economics.  
Course Content
  This sectional will be primarily based on Course No. Econ 1203: Statistics for Economists I. Apart from other aspects, the course will cover exercises on the following:   Collection and Tabulation of Data: Primary data; Secondary data. Application of Statistical Data in Economics: Application of cross section data and time series data with respect to economic variables. Central Tendency and Economics: Estimating various measures of central tendency and its relation with economics. Dispersion and Economics: Various measures of dispersion; Coefficient of variation and its applicability in economics. Correlation and Economics: Relationship between economic variables; Calculation and interpretation of correlation coefficient. Index Number and Economics: Various index numbers; Inflation; Share market.  
Econ 1205
Economic Geography
3  Credit
Course No.: Econ 1205 Credit: 3.0 Year: First Term: Second
Course Title: Economic Geography Course Status: Optional
Rationale: Economic geography has immense importance for better realization of economic problems and searching out the solutions for the global people. This course is useful to learn about the better allocation of global resources for the benefit of the human being. Students will be able to know what type of resources is available in the globe and how efficiently it can be used.  
Course Objectives: The aim of this course is to: ·         Provide a conceptual base regarding the availability of economic resources of the globe. ·         Make student aware of the resources and physical environment of the world. ·         Develop students’ knowledge about the location of secondary and tertiary economic activities.  
Intended Learning Outcomes (ILOs): At the end of this course students will be able to: ·         Demonstrate key idea about the nature and scope of economic geography. ·         Realize the role of human and natural resources for the benefit of human being. ·         Acquaint with the physical geography of Bangladesh. ·         Compare the present scenario of Bangladesh with other emerging nations of the world. ·         Relate international trade and other macroeconomic and political issues with the geographical setting.  
Course Content
Section – A
  Economic Geography: Nature and scope; Necessity of studying economic geography; Studies in geography, economics, planning, business and regional perspectives; Patterns, trends and theories of the geographic arrangement and interaction of economic resources, activities and institutions; Intra-urban, interregional and international scales; Approaches to urban and regional growth in economic geography. Natural Resources and Economic Development: Resources and the physical environment; Renewable and non-renewable natural resources; Human resources; Role of natural resources in economic development. Population and Development: Geographic patterns in population; Location of secondary and tertiary economic activities; Demographic characteristics and population structure; Global distribution of population and its change; International migration, population growth and economic development. Trade and Communication: Development in international goods movement and their impact on regional economic development; Development in global communication; Technology transfer.
Section – B
  Economic Geography of Bangladesh: Physical geography; Natural resources; Demography; Transport and communication; Regional development scenario; Urbanization and settlement pattern – role in development; Spatial planning and development. Economic Geography of some Selected Countries of Asia: India; Pakistan; Sri Lanka; Singapore; Hong Kong; South Korea; Taiwan; Malaysia; Indonesia and Thailand. International Political Economy: Knowing the third world – (i) colonial encounters, (ii) the development decade, (iii) neoliberal globalization.  
Econ 1204
Bangladesh Economy − Fieldwork and Studio
2  Credit
Course No.: Econ 1204 Credit: 1.5 Year:  First Term: Second
Course Title: Bangladesh Economy − Fieldwork and Studio Course Status: Core
Rationale: The course is offered for the students to have a field experience that develop their ability to analyze corresponding data which have an influence in their future research problem understanding. This is a hand on course that builds students’ ability to analyze the real life scenario and apply theoretical understanding in analyzing real time problem analysis.  
Course Objectives: The aim of this course is to: ·         Help students studying and analyzing different economic sectors, their contributions, problems, prospects and other socio-economic indicators of development. ·         Enable the students to work their problems as field level study. ·         Develop link between theory and practice with regard to issues of Bangladesh economy.  
Intended Learning Outcomes (ILOs): At the end of this course students will be able to: ·           Design field level study on Bangladesh economy. ·           Formulate and analyze research problem. ·           Collect data from field for analysis. ·           Analyze data corresponding to Bangladesh economy. ·           Disseminate their findings through oral presentation to the academic audiences.  
Course Content
  The aim of this sessional course is to create awareness among the students about the current economic problems prevailing in Bangladesh. Students will review and analyze current problems and think about alternative approaches to resolve them. This course will cover, apart from other aspects, the following issues:   Industry and Development: Scenario of industrial development; Growth of industry; Problems and prospects. Thrust Sectors: Present scenario; Problems and prospects of thrust sectors in Bangladesh. Poverty: Real scenario analysis; Policies and programs for poverty eradication and its progress in Bangladesh. Agricultural Development: Growth, problems and prospects of agricultural development in Bangladesh. Education and Human Resource Development: Applicability in Bangladesh. Energy: Present situation analysis; Challenges and opportunities in Bangladesh.  
Econ 1203
Bangladesh Economy II
3  Credit
Course No.: Econ 1203 Credit: 3.0 Year:  First Term: Second
Course Title: Bangladesh Economy II Course Status: Core
Rationale: This course is designed and offered to have an advanced knowledge on the economy of Bangladesh. It provides a detail analysis of the Bangladesh economy. This course also involves a comparison of international and national policy issues.  
Course Objectives: The aim of this course is to: ·           Provide extended knowledge on Bangladesh economy. ·           Analyze different microeconomic and macroeconomic variables that are interlinked with the structure of Bangladesh economy.  
Intended Learning Outcomes (ILOs): At the end of this course students will be able to: ·         Demonstrate different micro and macroeconomic issues related to Bangladesh economy. ·         Characterize different economic problems prevailing in Bangladesh. ·         Conceptualize different international issues related with Bangladesh economy. ·         Evaluate the contribution of different institutes to Bangladesh economy. ·         Analyze trade policy, public-private partnership and relate these issues in different research problem setting.  
Course Content
Section – A
  Export and Import: Export and import items; Export income and import expenditure; Balance of trade and balance of payments; Export incentives; World economic downturn and impact on export and import. Human Resources: Labour force characteristics; Employment by major occupation and industry; Labor market trends in Bangladesh; Formal and informal employment; Strategy for sustainable growth; Literacy and education; Skill development facilities; Manpower export – present status and future potential; Organizations involved in skill training; Major skill development training facilities; Workplace learning; Overseas employment; Prominent trades in overseas employment. Poverty: Dimension of poverty; Rural versus urban poverty; Concept of pro-poor growth; Causes of poverty; Human Poverty Index; Poverty versus economic development; Policies and programs for poverty eradication: PRSP, MDG. Science and Technology: Role in economic development; Role of SPARRSO, BCSIR, BSTI, BANSDOC and BCC; Information technology.
Section – B
  Foreign Aid in Bangladesh: Classification of foreign aid; Importance, demerits and types of foreign aid; Methods of foreign aid; Arguments for project aid; Regional co-operation of SAARC; International co-operation; NGO assistance for development. Budget of Bangladesh: Need for budget; Types; Difficulties in preparing budget; National budget analysis; Criticism and weaknesses of the budget of Bangladesh. Service Sector and Development: Importance of service sector; Service sector and GDP; Contribution to employment: Regulatory framework; Corruption and irregularities in the service sector. Public Private Partnership (PPP): Concept; Need for PPP; Different PPP implementation model; List of PPP projects and organizations involved for implementation; Legal basis for PPP in Bangladesh; Budgetary allocation for the PPP; Scope, benefits and challenges of PPP in Bangladesh.  
Econ 1201
Macroeconomics I
3  Credit
Course No.: Econ 1201 Credit: 3.0 Year: First Term: Second
Course Title: Macroeconomics I Course Status: Core
Rationale: The course is designed to make the beginners oriented with the basic macroeconomic tools to be used in courses at advanced level.  
Course Objectives: The aim of this course is to: ·           Introduce the students with the basic concepts and tools of macroeconomics. ·           Make the students conceptualize the basic theories in the branch of macroeconomics. ·           Initiate understanding the link between macroeconomic theory and practice. ·           Provide analytical skills to evaluate economic environment and related policy issues.  
Intended Learning Outcomes (ILOs): At the end of this course students will be able to: ·           Gather basic knowledge regarding concepts used in macroeconomics and their interrelationship. ·           Understand and analyze the nature of major macroeconomic variables. ·           Illustrate the determinants of national income and employment. ·           Explore the root causes of unemployment and inflation occurring in the economy. ·           Evaluate economic environment and related policy issues. ·           Analyze real life happenings in the sphere of macroeconomics on the basis of acquired theoretical knowledge.  
Course Content
Section – A
 Introduction: Definition; Basic macroeconomic concepts – GNP, GDP, NNP, NI, PI, DI – Interrelationship among these concepts; Nominal and Real GNP; Growth of GNP; GNP as an indicator of economic welfare; Potential and actual GNP; GNP gap; Fluctuation in GNP; Business cycle; Stabilization policy; Fiscal policy and monetary policy; Inflation; Unemployment. National Income Accounting: Concept of – final good and intermediate good, injection into the economy and withdrawal from the economy, government expenditure, tax and transfer payment; Methods of measuring national income – product, income, expenditure and value added approach; Problem of double counting; Problems of national income accounting; Importance of national income accounting; Concept of circular flow of income and expenditure in two, three and four sector economy. Consumption and Savings: Consumption expenditure and savings; Consumption and savings function; Concepts of – MPC, MPS, APC, APS and inter-relationship among them; Short-run and long-run consumption function. Capital and Investment: Concept of capital and investment; Investment function; Gross and net investment; Induced and autonomous investment; Business fixed investment; Residential investment; Changes in inventories; Concepts of MEC and MEI; Investment decision; Concept of IRR and NPV.
Section – B
  Classical Income Determination Model: Say’s Law; Pigou’s wage-price flexibility theory; Quantity theory of money – Fisher’s and Cambridge versions; Output and employment determination in classical theory; Effect of changes in demand for and supply of labor on equilibrium output and employment in the classical theory; Keynesian criticism. Keynesian Model of Income Determination: National income determination model for two, three and four sector economy; Concept of  multiplier – investment multiplier, govt. expenditure multiplier, tax multiplier, transfer payment multiplier, foreign trade multiplier. Inflation: Concept of inflation; Measurement of inflation – CPI, PPI, GNP deflator; Types and causes of inflation – cost-push, demand-pull, mixed, stagflation; Cost of inflation; Remedies for inflation; Inflationary and deflationary gap; Measurement and policies to reduce gaps. Unemployment: Concept of – full-employment, unemployment and natural rate of unemployment; Measurement of unemployment; Types of unemployment – voluntary, involuntary, cyclical, seasonal, frictional, structural and disguised; Socioeconomic cost of unemployment; Remedies to and policies to tackle unemployment.