Professional Documents
Culture Documents
University of Chittagong
Date:25/02/2015
Course Objectives:
Course Contents:
Mid Term : 40
1. Introduction: Meaning, foundation, importance, principles, functions and
objectives of Business, Business process – Environment of business –
Contemporary business challenges.
2. Forms of Business Ownership: Meaning, characteristics, advantages and
disadvantages of different forms of business ownership including sole –
tradership, partnership, joint-stock company, cooperative society and state
ownership- Factors influencing the selection of forms of business.
3. Start up a business: Preliminary steps – The roadmap-Business plan – Deciding
the form & type of business- sources of finance – Acts governing business in
Bangladesh.
4. Functional Areas of Business: Tasks performed by functional departments of
business enterprise: the finance function, the production function, the human
resource function, the accounting function, the marketing function, the ICT
function – Relationship among the functional departments.
Final term : 40
5. Registration, license & certificates: Procedure and documents required to get
trade license, Factory Inspection license, Bonded warehouse license, BSTI
license, TIN and VAT registration – Patent and trade mark registration – Export
registration certificate – BOI registration – Permission from Dept of environment
– utility: gas, electricity and T&T connection – Membership of Trade
organization, opening bank account for business.
6. Business combination: Definition, Emergence, Causes, Advantages,
Disadvantages and techniques of Business combination, Factors, Process,
Advantages, disadvantages of different types of combination.
8. Import and Export : Procedure and policy of import and export – Importance of
import & export trade- Problems of import & export trade- Documentation in
foreign trade – Duty structure for import & export.
9. Forms of international business: Meaning, importance & challenges of
international business – classification of international business – Managing
international business – Forms of economic integration – WTO.
Basic Text:
Reference Books:
1. O.C. Farrell, G.A Hart, L Ferrell Business: A Changing world – McGraw- Hill
win -New Delhi- Current Edition
2. C.E. Booue & D.L. Kurtz – Contemporary Business, Dryden Press, Current
Edition.
3. Mohammed Ziaul Hoque, Suraiya Nazneen, Md, Sharfuddin Rashed-Introduction
to Business: Fundamentals & Practices, Current Edition.
4. Monjur Morshed Mahmud and Md. Salimuddin, Doing Business in Bangladesh:
Procedures & Practices.
5. Abul Kashem Haider, Business Administration: Import - Export Manual.
Course Code: BEL 102
Course Title: Basic English Language
Marks- 100; Credit: 3 Hours
Course Objectives:
Course contents:
Mid – Term : 40
1. Structure and written expression:
a. Structure:
i) Sentence structure and its components
ii) Parts of speech
iii) Word order
iv) Word choice
v) Proper style
vi) Verbs and verbal’s
vii) Subject-verb agreement
viii) Tenses and aspects
ix) Types of business vocabulary
b. Written Expression:
i) Errors with word forms
ii) Parallel structures
iii) Singular and plural nouns
iv) Use of prepositions
v) Articles
vi) Degrees of comparison
vii) Sentence correction
viii) Prefixes and suffixes.
2. Reading comprehension:
Final : 40
3. Listening comprehension:
a. Dialogues
b. Extended conversation
c. Mini talks
5. Composition:
a. Framing sentences with phrases and idioms
b. Writing paragraphs on topics related to business
c. Translation of passage from English to Bengali and Bengali to English
6. Writing letters:
a. Letter of thanks
b. Letter of congratulations
c. Letter of apology
d. Letter of sympathy
Basic Texts:
1. Michael A. Pyle and Mary Ellen Munoz Page, Test of English as a Foreign
Language (TOEFL).
2. Michael Swan, Practical English Usage.
Reference books:
Course Objectives:
Microeconomics primarily deals with allocation of scarce resources to competing uses on the part
of individual persons or individual economic units (call them economic agents). Economic agents
pursue certain objectives such as the maximization utility (by a consumer) and minimization of
cost (by a firm). Microeconomic tools help understand how economic agents achieve optimum
outcomes with the resources as their disposal. Individual decisions are affected by the actions of
other individuals as well as the regulations imposed by the government. A firm understanding of
the principles of microeconomics helps one ascertain or predict the consequences of these
actions. The main objective of this course is to introduce the business students to the basic tools
of microeconomics that help understand how individual economic agents take decisions in the
pursuit of optimizing the desired objectives.
Mid – Term : 40
Course Contents:
1. Introduction: Meaning of Economics, Nature of Economic, Scope and Subject Matter of
Economics , Scarcity and Choice – Opportunity Cost- Production Possibility Curve-
Shifts in Production Possibility Curve- Efficiency vs Inefficiency-Economic Analysis and
Economic Policy Positive Vs Normative Economics.
2. The Central Problems of Economic Society: How the Economic Problems are Solved
Under Alternative Economic Systems: Market Economics- Socialist Economics- Mixed
Economic-Islamic Economic System- The Price System-Value and Price.
3. (A): Theory of Demand and Supply: The Demand Function-Determinants of Demand
for a Commodity Market-Demand Curve-Shifts Vs. Movement in the Demand Curve-
Supply Function-Determinants of Supply-Shifts Vs. Movement in the Supply Curve-
Competitive Market Equilibrium-Demand and Supply and its Implication.
6. Theory of Cost: Meaning of Cost, Types of cost: Fixed Cost –Variable Cost-total Cost-
Marginal Cost- implicit cost,Explicit cost, sunk cost, incremental cost, out of pocket cost,
social cost, Short run cost function, Long run cost function- Derivation of short-run Cost
Curve and Long-run cost curve.
8. The Factor Market: The demand and Supply of Factors- Pricing of Factors-Determination
of Wages-Marginal Productivity Collusion.
Basic Texts:
1. Samuelson, Microeconomics (current edition)
2. Craig H. Peterson, W. Cris Lewis and Sudhir K. Jain. Managerial Economics, Pearson
Education, Inc., 2006.
3. H.L.Ahuja, Microeconomics-Theory and practice Current edition
References:
1. Edgar K. Browning and Mark A. Zupan, Microeconomics: Theory and Applications, John
Wiley and Sons. Inc., 7th ed., 2001.
2. R.G. Lipsey and K.A. Chrystal, Principles of Economics (9th ed.).
3. W.J. Baumol and A.S. Blinder, Principles of Economics (7th ed.)
4. Gregory N. Mankiw, Principles of Microeconomics.
5. Martin Bronferibrenner & W. Garner, Microeconomics (Current edition)
=====================================================================
Course Code: BST 104
Course Title: Basic Statistics
Marks: 100; Credit: 3.00 hours
Course Objectives:
The course provides insight into the statistical processes of data
classification, description and presentation.
Learning Objectives:
1. To learn basic concept of statistics and its significance.
2. To understand the nature of data and the presentation of date in different forms
3. To understand the measurement of central tendency, dispersion, moments,
skewness and kurtosis
4. To understand the correlation and regression between variables.
5. To learn how to do forecasting and measures of index number.
Course Contents:
Mid-Term : 40
Basic Texts:
1. Lind, Mason, & Marchal- Basic Statistics for Business and Economics.
Reference Books:
===============================================
Course Code: BMT 105
Course Title: Business Mathematics- I
Marks: 100; Credit: 3.00 hours
Course Objectives:
Mid-Term: 40
Course Contents:
1. Introduction to Business Mathematics: Importance, Scopes, Objectives and
Limitations of mathematics in business studies.
2. Number System: Origin and concept of number, Classification and properties of
real & imaginary numbers, odd number, prime and composite number.
3. Indices, Surds and Logarithm: Indices, Laws of indices Uses of indices, surds,
order of Logarithm, Properties of Logarithm, Types of logarithm, Exponential &
logarithmic series.
4. Set Theory: Concept, Definition, Characteristics of Set, methods of description
of set, Types of Set, Basic Set Operations, Ordered pair, Venn diagram, Cartesian
Products, Business Application.
5. Functions: Definition, Variable, Constant, Parameter, Domain & Range, Types of
functions, Business Application.
6. Equations and Inequalities: Definition of Equations, Types of Equations,
Solution methods of linear and non-linear equations, Definition of Inequalities,
Properties of inequalities, Solution of inequalities, Business Application.
Final-Term: 40
Basic Text:
1. Ann. J. Hughes, Applied Mathematics: For Business, Economics and the Social
Sciences.
Reference Books:
1. R. L. Childress, Mathematics for Managerial Decision, Second Edition.
2. Business Mathematics, D.C. Sancheti and V. K. Kapoor, Eleventh Edition
3. C.A. Bush & Y. J. E. Young, Foundation of Mathematics with Application to
Social & Management Science, Second Edition.
4. Qazi Zameeruddin, V.K. Khanna & SK, Bhambri, Business Mathematics
5. M. A. Taher, Business Mathematics, Current Edition.
Course No: AIS 106
Course Title: Basic Accounting
Marks-100; Credit: 3.00 Hours
Course Objectives:
The objectives of this course under the title Basic Accounting is to develop
the students’ understanding of accounting process and application of
conceptual framework for the same, in order to create their abilities to apply
such concepts and principles in preparing accounts.
Course Contents:
Mid-Term: 40
1. Introduction to Financial Accounting: Background of Accounting
Development: Definition- The purpose and Nature of Accounting Information-
the Work of Accountants– Branches of Accounting- the Need for Accounting
Concepts and Principles- Professional Associations and Accounting
Principles- Generally Accepted Accounting Principles (GAAP) - Capital and
Revenue Receipts & Expenditures Introduction to International Accounting
Standards (IASs) and International Financial Reporting Standards (IFRS)
issued by International Accounting Standards Boards (IASB).
2. Recording Process in Financial Position: Role of Accounting Records-Debit and
Credit–the Principles of Double Entry- Journal- Ledger- Coding and Chart of
Accounts- Posting in the Ledger Accounts– Trial Balance- Proof Offered by Trial
Balance- Limitations of Trial Balance- Locating Errors- Adjusting Entries-
Rectification of the Errors before and after preparation of Trial Balance.
3. Accounting for Merchandising operations and Accounting System:
Merchandising operations- Recording purchase and sales of merchandise-
Completing the accounting cycle- The Voucher System– Voucher Forms– the
Voucher Register– Vouchers Payable Subsidiaries– Paid Voucher Files, Operating
General Ledgers and Subsidiary Ledgers: Control Accounts–Subsidiary
Ledger Accounts– Subsidiary Ledgers. Special Journals: Advantages of Special
Journals– Cash Receipts Journal– Sales Journals– Purchase Journal– Cash Payments
Journal and General Journal.
4. Completing the Accounting Cycle and Work sheet: Use of Work Sheet-
Preparation of Work Sheet- Closing entries for revenue and expenses accounts- Post
closing trial balance-Opening entries-Reversing entries-Correcting entries.
Final –Term : 40
Basic Text:
1. Weygandt, Kieso and Kimnel, Accounting Principles.
Reference Books:
Course Objective:
The objective of the course is to help the students gain understanding of the
theory of management and organization, and the practice of management in
contemporary organizations from a conceptual, analytical and pragmatic
perspective. The course will also help the students to develop their own
framework for analyzing and understanding management and as well as
exploring and developing their personal philosophy of management.
Course Contents:
Mid-Term: 40
1. Introduction to Management and Organizations: Who are Managers? What is
Management? What do Managers Do? Management Functions, Management
Roles and Management Skills. How the Managers Job is Changing? What is an
Organization? Why Study Management? The Universality of Management, The
Reality of Work, Rewards and Challenges of Being a Manager.
Basic Text:
Stephen P. Robbins, Mary Coulter, and Neharika Vohra, Management (Current Edition),
PEARSON, India.
References:
1. Ricky W. Griffin, Management: Principles and Applications, (Current Edition),
CENGAGE Learning, India.
2. Heinz Weihrich, Mary V Cannice, and Harload Koontz; Management: A Global
and Entrepreneurial Perspective, (Current Edition), Tata McGraw Hill Education
Private Limited, India.
Course Objective:
Course Contents:
Mid-Term: 40
1. Introduction: Concepts and Importance - Functions of Finance - Alternative Forms of
Business Organization - Goals of Finance - Categories of Finance: Govt. and Business –
Relationship of Managerial Finance with other Disciplines.
2. Time Value of Money and Its Application: Future Value- Present Value- Future
Value of an Annuity- Perpetuity - Uneven Cash Flow Streams- Amortized Loans.
3. Financial Environment: Financial Markets - Financial Institutions- Financial
Intermediaries - Organization and Functions of BSB, ICB & BSRS in Bangladesh,
World Bank, IMF, Asian Development Bank, Islamic Development Bank - Money
Market in Bangladesh.
4. Short-Term Financing: Sources of Short-term Financing -Accruals - Trade Credit
(Accounts Payable) Short-term Bank Loans – Marketable Securities - Accounts
Receivable Financing-Factoring - Inventory Financing.
Final –Term : 40
5. Working Capital Management: Working Capital Terminology -The Requirements
for External Working Capital Finance – Determinants - The Cash Conversion Cycle –
Working Capital Estimation - Working Capital Investment and Financing Policy -
Advantages and Disadvantages of Short-term Financing-Cash, Credit and Inventory
Management.
Basic Text:
Reference Books:
Course Objectives:
The supreme importance of the "marketing concept" is an attempt to identify
and satisfy its customers' needs and wants. In other words, the marketing
concept is a corporate orientation to business that starts with consumers and
integrates marketing into every other corporate function. From this point of
view, a primary task of marketing is to develop and maintain a business'
customer base. Principles of Marketing introduce the learners to the
essentials of marketing (key concepts, conceptual framework, strategies and
tactics) critical to managing profitable customer relationships in today’s
dynamic and connected environment.
Course Contents:
Mid-Term: 40
1. Introduction to Marketing: Definition of marketing, Understanding the marketplace
and customer needs, Designing a customer-driven marketing strategy, Marketing plan
and program, Building customer relationships, Capturing value from customers.
5. Marketing in Digital Age: Major forces shaping the digital age, Digitalization and
connectivity, Marketing strategy in the digitalization, E-commerce marketing
practices, M-commerce marketing practices.
6. Market Segmentation, Market Targeting, Differentiation and Positioning:
Market Segmentation: Segmenting consumer, business and international markets,
Requirement for effective segmentation, Market Targeting: Evaluating market
segments, Selecting target market segments. Differentiation and Positioning:
Positioning maps, Choosing a differentiation and positioning strategy,
Communicating and delivering the chosen position.
Final –Term : 40
9. Marketing Channels: Supply and the value delivery networks, The nature and
importance of marketing channels, The role of marketing channels, Channel
behaviour and organization.
10. Retailing and Wholesaling: Types of retailers, Retailer marketing decisions, The
future of retailing, Types of wholesalers, Wholesaler marketing decisions, Trends in
wholesaling.
Basic Text:
Reference Books:
Course Code: BST 201
Course Title: Applied Business Statistics
Marks: 100 ; Credit: 3.00 hours
Course Objectives:
The course provides insight into the statistical processes of data analysis. Moreover, this
course focuses on application of statistics for business decision making.
Learning Objectives:
1. To have an overview of discrete and continuous probability distribution.
2. To Describe and construct a sampling distribution.
3. To learn how to test hypothesis using parametric and nonparametric methods.
4. To get familiarity with statistical quality control techniques.
Course Contents:
Mid –Term : 40
1. A Survey of Probability Concept: Introduction-Meaning of Probability-
Approaches to Assigning Probabilities-Rules for Computing Probabilities-
Contingency Tables-Tree Diagrams-Bayes’ Theorem-Principles of Counting.
2. Probability Distribution:
a) Discrete Probability Distributions: Random variable-The Mean, Variance
and Standard Deviation of a Probability distribution-Binomial Probability
Distribution-Poisson Probability distribution.
b) Continuous Probability Distributions: The Family of Normal Probability
Distributions-The standard normal distribution-Finding areas under the
normal curve-The normal approximation to the binomial.
3. Census and Sampling: Advantages and Disadvantages of Sampling over
Complete Counting-Different Types of Sampling- methods of selecting samples
Social Surveys-Planning -Published Statistics in Bangladesh.
Final –Term : 40
5. Parametric Tests:
6. Nonparametric Tests:
7. Analysis of Variance:
A.
Basic Texts:
Reference Books:
1. Lind, Mason, & Marchal- Basic Statistics for Business and Economics.
2. Richard Levin & David S. Rubin, Statistics for Management.
===============================================
Course Code: AIS 202
Course Title: Theory & Practice of Taxation
Marks: 100; Credit: 3.00 hours
Course Objectives:
The objectives of the course is to acquaint the students with a knowledge of
various taxes specially income tax, value added tax & gift tax both as to
principles & practices. This will help the students to have an overall idea as
to above mentioned taxes.
Course Contents:
Mid –Term : 40
1. Introduction: Definition & character tics of Tax – Principles of Taxation - Kinds
of taxes in Bangladesh.
2. Income Tax- Definition & Characteristics of Income – classification of income –
Non- assessable, tax credit & tax free income- Role of income tax in economic
development of Bangladesh.
3. Assessment : Definition – types – status – Assessment procedures- Types of
assessment.
4. Income- Tax Authorities in Bangladesh: Administrative and Judicial authorities-
Appeal, Revision.
5. Income computation under Different heads: Salary - Interest on Securities –
House Property – Agriculture – Business & Profession - Capital gain – Other
sources.
Final –Term : 40
6. Assessment of Individual : Preparation of tax return – Assessment and payment of
tax – regular, advance & tax deducted at source.
7. Tax-evasion & Avoidance : Methods & Techniques – Prevention – Offences and
Penalties.
8. Value Added Tax: Definition – Arguments for & against – Assesses – VAT
registration – Books to be maintained – Tax authorities & assessment procedure –
Computation of VAT.
9. Gift of Tax : Definition – Characterstices Assessable & non- assessable gift –
valuation of gift - Computation of gift tax.
Basic Texts:
1. GOB- Income Tax Ordinance , Value added Tax Act, Gift Tax Act & Finance
Acts SROs.
2. Monjur Morshed Mahmud & Others – Income Tax
Reference:
1. M. A. Hoque- Income tax law
2. H. L. Bhatia – Public Finance
3. Circulars & Orders Issued by NBR.
Course Code: MEC 203
Course Title : Macro-economics
Marks: 100
Credit: 3.00 hours
Course Objectives:
The main objective of this course is to introduce the business students to the
basic macroeconomic concepts and issues. Specifically, the course aims at
the following:
1. To help students understand the scope and importance of macroeconomics by way
of describing and analysis the key elements of the subject and the relevance of the
same for the business community.
2. To identify and analyze the determinants of selected macroeconomic issue such as
consumption, investment, demand etc. deemed appropriate.
3. To build simple models for analyzing the determination of aggregate output,
employment, wage rate and price level.
4. To analyze the role of the government in the economy by way of introducing the
fiscal and monetary policy tools.
5. To examine how the rest-of-the-world can effect the macroeconomic
performances of a particular country.
Course Contents:
Mid –Term : 40
References:
1. Richard G. Lipsey and K. A. Chrystal-Principles of economics, 9 th edition, Oxford
University Press.
2. W.J. Baumol and A.S. Blinder-Macroeconomics-Principles and Policy (7th ed.).
3. Oliver Blanchard, Principles of Macroeconomics.
4. W.H. Branson-Macroeconomic Theory and Policy (3rd edition).
Course Code: MGS 204
Course Title: Business Laws
Marks: 100; Credit: 3.00 hours
Course Objectives :
This course aims at improving the understanding of students in business decisions affected by
legal framework of the national and international context. The course has been designed to
provide specific knowledge on law of contract, Companies Act, Labor codes, Negotiable
Instruments and sale of goods.
Course Contents:
Mid –Term : 40
1. Introduction: Defining and understanding of law - Society and law – Rule of law –
Commercial law or mercantile law- Sources of law.
2. Principles of law of contract: Essential elements of contract – offer and acceptance –
void and voidable agreements – Free consent – Bailment & Pledge- Law of agency -
Performance of contract – Termination or discharge of contracts.
3. Company’s Act, 1994
(i) Formation : Definition of Company – Types of Company – Private limited company
and public limited company – Formation of company – Preparing memorandum of
association and Articles of Association- Prospectus.
(ii) Management and Administration – Directors – Secretary – Meeting and Resolutions
– Accounts and audit.
(iii) Winding up: Winding up of companies – compulsory winding up by the court –
voluntary winding up by the members themselves and Voluntary winding up by the
creditors – voluntary winding up under the supervision of the court.
Final –Term : 40
4. The Bangladesh Labor Act , 2006
(i) A brief overview of labor law & Bangladesh labor code-2006
(ii) Health and Hygiene – safety – welfare – leaves & holidays.
(iii) Trade union – CBA – ILS - Resolving industrial unrest – settlement of disputes.
(iv) Workmen’s compensation act 2006.
5. Law relating to Negotiable Instruments: Definitions of Bill of Exchange (B/E),
Promissory Note (P/N) and cheques – Acceptance and Negotiations. Rights and
Liabilities of parties – Dishonor of Negotiable Instruments.
6. Sale of Goods Act: Definition & types of goods - Goods sale & Agreement to sell –
Essential elements – Condition & warranty – Doctrine of Caveat Emptor - Transfer of
ownership – Performance of contract of sale.
7. Consumer Right Protection Act 2009
8. Law Related to Carriage
Basic Texts:
Reference Books:
1. Tejpal Sheth -Business law (Pearson Edition)
2. Bangladesh Labor Law (Code)- 2006
3. Dr. M. Jahir- Companies & Securities law.
Course Code: ITB 205
Title of the Course: Information Technology in Business
Marks – 100; Credit: 3 Hours
Course Objectives:
We are living in the information super highway. The appeal of IT can never be ignored.
Individuals to large organizations must accept this appeal for growth and development in
all levels. So the course has been designed to introduce the students to provide the basic
ideas, concepts, issues, and fundamentals of Information Technology. Moreover, this
course will contribute to prepare the students for higher IT courses in the higher
semesters or years.
Course Contents:
Mid –Term : 40
1. Introduction: Concepts of It, Information systems, The role of Information
Systems in Business, Approaches to Information Systems, Trends of IT in
Bangladesh.
Final –Term : 40
5. E-commerce and E-business: Key Concepts of e-commerce, Types of e-
commerce, e-commerce business models, e-commerce revenue model, e-
commerce marketing, Mobile e-commerce services and applications.
Basic Texts:
Reference Books:
1. Peter Norton, Introduction to Computer, 6th or Latest edition, Tata McGraw Hill,
New Delhi.
2. James O’Brien, Management Information Systems in the networked Enterprise,
McGraw Hill India.
Course No. MGS 206
Course Title: Advanced Management
Marks: 100, Credit: 3 Hours
Course Objectives:
This course aims at disseminating advanced knowledge on selected
specialized topics concerned with management. It intends to highlight
contemporary management issues like organizational culture, managing in a
global environment, social responsibility and management ethics, strategic
management, managing human resources, managing change and innovation,
managing operations, managing information technology, and global,
comparative, and quality management.
Course Contents:
Mid –Term : 40
Basic Text :
Stephen P. Robbins, Mary Coulter, and Neharika Vohra, Management (Current Edition),
PEARSON, India.
References :
Course Objectives:
This course on Marketing Management is a case study supported by lecture
based course that is designed to provide an insight into the nature of
marketing mix and how those inter-related components can be integrated to
yield a superior value proposition for customers. Since a firm’s value
generation activity directly impacts top-line revenues, which are an outcome
of satisfied customers, it is essential that managers understand the process of
developing and managing marketing strategy. The overarching objective of
this course is to provide students with not only a conceptual understanding
of the theoretical discourse called marketing management, but also to
provide an opportunity to develop an understanding of application of these
using case studies. Therefore, the course will offer students a practical
perspective of key marketing strategies; which will acquaint them with
concepts and models that can aid in achieving a company's marketing goals.
Course Contents:
Mid –Term : 40
Final –Term : 40
10. Tapping into Global Markets: Deciding whether to go abroad, Deciding which
market to enter, Deciding how to enter the market, Deciding on the marketing
program, Global product strategies, Global communication strategies, Global pricing
strategies, Global distribution strategies, Deciding on the marketing Organizations.
Basic Text :
Reference Books :
Course Code: AIS 208
Course Title: Intermediate Accounting
Marks-100; Credit: 3.00 Hours
Course Objectives:
The main objective of this course is to acquaint the students relating to
accounting for receivables, accounting for inventories, accounting for
temporary investments, accounting for current and contingent liabilities,
accounting for fixed assets, accounting for bonds & long term notes and
owners’ equity. This course would also expose the students to the
preparation of company accounts.
Course Contents:
Mid –Term : 40
1. Accounting for Receivables: Nature and Composition of Receivables- Accounts
Receivable & Notes Receivable- Discounting- Interest and No-interest Bearing
Notes Receivable-Un-collectible Accounts Receivable-Methods of Determining Un-
collectible Accounts Receivable- Allowances for Doubtful Debts-Methods of
Accounting for Un-collectible-Recovery of Receivables Written off Earlier.
Basic Texts:
1. Weygandt, Kieso and Kimmel, Intermediate Accounting
2. Smith and Skousen, Intermediate Accounting.
Reference Books:
1. R. H. Hermanson, J E. Edwards a n d M. W. Maher, Accounting Principles.
2. Horngren, Herison and Bamber, Accounting.
3. P. E. Fess & C. R. Nisowonger, Accounting Principles.
4. Companies Act, 1994
5. Securities & Exchange Rules, 1987
6. IAS/ IFRS Issued by International Accounting Standards Board, IASB.
Course Code: FIN 209
Course Title: Financial Management
Marks: 100; Credit: 3.00 hours
Course Objective:
This course provides understanding of the finance function and
responsibilities of the financial manager. This course also develops concepts
and tools for use in effective investment and financial decision making and
problem solving. This course covers risk return analysis, cost of capital,
capital structure, leverage, capital budgeting decisions, dividend policy.
Course Contents:
Mid –Term : 40
Basic Text:
1. Eugene F. Brigham: Fundamentals of Financial Management.
2. Lawrence J. Gitman and Chad J. Zutter: Principles of Managerial Finance (13th
edition), Prentice Hall
Reference Books:
Course Code: BMT 210
Course Title: Business Mathematics - II
Marks: 100
Credit: 3.00 hours
Course Objectives:
Course Contents:
Mid-Term: 40
Final-Term: 40
Basic Texts:
1. Ann. J. Hughes, Applied Mathematics: For Business, Economics, and the Social
Sciences.
2. Robert L. Childress, Mathematics for Managerial Decisions.
Reference Books:
1. P.M. Karak, Linear Programming and Theory of Games.
2. E. Bourch, Mathematics with Application in Management and Economics.
Course Code: BCM 301
Course Title: Business Communication
Marks: 100
Credit: 3.00 hours
Course Objectives:
After the completion of this course, learners would be able to use effective
communication techniques to manage business dealings professionally.
Learners will get acquainted with different aspects/ mechanisms of
communication. Learners are expected to develop mastery over a good stock
of business vocabularies and their usage in different business contexts. They
will learn the pragmatics of language as well.
Course Contents:
Mid-Term: 40
1. Communication Foundations: Definition of communication- Understanding business
communication- Communication Process- Elements of communication- Levels/ hierarchy of
communication- Language and culture.
2. Types of Communication: Oral communication- Written communication- Aerial
communication- Visual communication- Audio-visual communication- Gesture
3. Patterns of Communication: Horizontal and vertical communication- Upward and downward
communication- Formal and informal communication- Mass communication- Barriers to
communication- Ways to improvise communication
4. Organizing and Dictating Messages: Using words, phrases, punctuations- Organizing and
composing sentences and paragraphs.
Final-Term: 40
5. Creating Goodwill through Written Messages: You-attitude- Positive emphasis- Reader’s
benefits
6. Communication through Letters: Enquiry letters- Order letters- Complaint letters- Claim
letters- Regret and apology letters- Reference letters
7. Communication through Memorandum and Reports:
8. Communication through E-mail:
9. Communication in the Business Enterprises of Bangladesh.
Basic Texts:
1. Thill, J. V. and Bovee, C. L., Excellence in Business Communication, 3rd Ed., McGraw
Hill Inc, New York, 96
2. Pal, R. & Korlahali, J. S., Essentials of Business Communication, Sultan Chand & Sons,
New Delhi
Reference Books:
1. Taylor, S., Model Business Letters, E-mails, 6th Ed., Pearson Education, Delhi, 2006
2. Bovee, C. L., Thill, J. V., and Schatzman, B. E., Business Communication Today, 7th Ed.,
Pearson Education, Singapore, 2004
Course Code: FIN 302
Course Title: Fundamentals of Banking
Marks: 100; Credit: 3.00 hours
Course Objective:
Course Contents:
Mid-Term: 40
1.Introduction: Concept and Types of Bank; History of Banking, Banking Structure; Banking Systems,
Banking systems in Bangladesh.
Commercial Banking:
2.Overview of Commercial Banks: Definition and Functions; Types of Commercial Banks;
Functions and services of Commercial Banks, Roles of Commercial Banks, Trends affecting
Commercial Banks.
3.Bank Funds: Sources and Uses of funds of Banks; Income and Expenditures of Banks; Banks
Profitability.
5.Loans and Advances: Forms of Bank Credit- Secured and Unsecured Advances- Discounts
and Advances- Overdrafts- Cash Credit- Term Lending- Credit Analysis, Mode of Charging
Securities, Credit Performance.
Final-Term: 40
6.Foreign Exchange Operation: Foreign Exchange Management-Determination of Rate-
Regulation in Bangladesh.
7.Islamic Banking: Concept and Principles of Islamic Banks. Modes of Investment of Islamic
Banking. Prospects and Challenges of Islamic Banking. Islamic Banking in Bangladesh.
8.Central Banking: Concept, Nature and Functions of Central Bank; Roles of Central Bank;
Technique of Monetary Management; General Instruments of Money Control-Selective
Instrument of Money Control, Central Bank and Monetary Management in Bangladesh.
10.Banking Acts and Regulations: Acts Related to Capital, Credit, Management, Money
Laundering, Reserves etc.
Basic Texts:
1. Shekhar: Banking Theory and Practice
2. Dr. A. R. Khan - Bank Fund Management
3. Peter Rose - Commercial Banking
4. Islamic Banking: Prof. A. Mannan Chowdhury
Reference Books:
Course No. MGS 303
Course Title: Organizational Behavior
Marks: 100; Credit: 3 Hours
Course Objective:
This course focuses on the foundation of individual and group behavior at
work. Special emphasis is given on psychological roots, causes and
consequences of Human behavior in organizations. Major topics include
dynamics of individual and group behavior, motivation, organizational
culture, interpersonal relations and conflict management.
Course Contents:
Mid-Term: 40
1: Introduction:
Concept of OB: The importance of Interpersonal Skills; What managers do;
Enter Organizational Behavior (OB); Complementing Intuition with
Systematic Study; Disciplines That Contribute to the OB Field; There are
few absolutes in OB; Challenges and Opportunities for OB; Coming
attractions: Developing an OB Model; Global Implications.
2: Diversity in Organizations:
Diversity; Biographical Characteristics; Ability; Implementing Diversity Management
Strategies; Global Implications.
Final-Term: 40
7: Motivation: From Concepts to Applications:
Motivation by Job Design: The Job Characteristics Model; Employee Involvement; Using
Rewards to Motivate Employees; Global Implications.
Basic Text:
S.P. Robbins, Organizational Behavior (Current Edition)
Reference: Books:
1. Keith Davis and John New From, Human Behavior at work : Organizational
Behavior
2. Fred Luthans : Organizational Behavior
3. J.M. Ivancevich, R. Konopasake , and M.T. Metes, Organizaitonal Behavior and
management. McGraw Hill- (Current Edition)
4. A.A. Arif and M.A. Taher: Organizational Behavior
5. Joseph Reitz: Behavior in Organization.
Course Code: MEC 304
Course Title: Economic Development of Bangladesh
Marks: 100; Credit: 3.00 hours
Course Objective:
The business environment is intimately related to the overall performance of
an economy. The primary objective of this course is to familiarize the
business students with the state of the Bangladesh economy in term of the
following:
i) The performance of the Bangladesh economy as judged by
economic growth and development
ii) The human welfare aspect of the citizens of Bangladesh as
indicated by the extent of poverty and inequality.
iii) The development strategies of Bangladesh.
iv) The external dependence of the Bangladesh economy as
indicated by its global integration as well as the foreign aid
regime.
v) As a prelude to the above objectives the course discusses the
indicators of development, the path to economic growth and
development as contained in leading development models.
Course Contents:
Mid-Term: 40
1. Introduction: Emergence of Bangladesh, Topography- Climate, Econo9mic Sector
Highlights: Agriculture, Industry, Forestry, Energy, Minerals, Transport and
Communication.
Basic Test:
Michael P. Todaro-Economic Development in the Third World, 7th ed., Longman.
Reference Books:
1. Debraj Ray, Development Economics, Princeton University Press, 1998.
2. G.M. Meier, Leading Issues in Economic Development, 7th ed.
3. M. Gillis et al., Economics of development, 2nd ed., W.W. Norton, 1985.
4. S. Ghatak, An Introduction to Development Economics, 2 nd ed., Allen and Unwin,
1986.
5. R. L. Meier, Development Planning, McGraw Hill, 1995.
6. M. P. Todaro, Development planning: Models and Methods, Oxford University Press,
1971.
7. M. L. Jhingan, The Economics of Development and Planning, 30th Edition, Konark,
New Delhi.
8. Akthar Hossain, The Economics of Development and Planning, 30th Edition, Konark,
New Delhi.
9. CPD (Centre for Policy Dialogue), Various Publication.
Course Code: FIN 305
Course Title: Risk Management and Insurance
Marks: 100, Credit: 3.00 hours
Course Objective:
Risk Management and Insurance is a core course of business administration
discipline of University of Chittagong. It is designed to provide an
introduction to the basic principles of risk and insurance prevalent in
financial decision making.
II. To acquaint students with the basic knowledge of the principles of risk
and insurance and the methods of risk management found in strategic
planning.
III. To provide students with a basic knowledge of property/liability,
automobile, life and health insurance.
IV. To help students develop a sound personal insurance program for
meeting the major risks in our society.
V. To give students some basic principles of insurance buying, with a
emphasis on how to develop a strong insurance and financial estate planning
program.
VI. To reiterate the concepts of risk and return as it relates to individual
and corporate decision making.
VII. To offer a systematic framework for analyzing any insurance contract.
VIII. To learn about the ethical issues facing business and an appreciation
of the framework for making ethical decisions.
Course Contents:
Mid-Term: 40
1. Theoretical Aspects of Risk Management: Risk-Definition, Different Types of
Risk Facing Businesses and Individuals; Risk Management-, The Risk Process and
Methods , and Business Risk Management Organization.
2. Scope and Objective of Risk Management: The Need for a Risk Management
Objective, Understanding the Costs of Risk, Firm Value Maximization and the Cost
of Risk, Individual Risk Management and the Cost of Risk, and Risk Management &
Societal Welfare.
3. Building up an Effective Risk Management Programme: Deciding the
Programme Objectives- Pre and Post Loss Objectives; Defining Role, Functions and
Duties of a Risk Manager; Risk Management Policy; Objectives & Implementation
Strategies; Risks Profiling & Risk Audits; Organizing & Putting the Programme in
place; and Controlling & Formulating Rrisk Management Policy
4. Risk Identification and Measurement: Risk Identification; Basic Concepts from
Probability and Statistics; and Evaluating the Frequency & Severity of Losses.
Final-Term: 40
6. Introduction to Insurance: Meaning- Nature-Scope-Role-Origin & History of
Insurance- Insurance Contract-Types & Features- Kinds of Insurance Organizations-
Structure of the Insurance Business- Re-insurance and Double Insurance- Principal. Systemic
Risk for Insurers – Mortality, Morbidity, Longevity, Catastrophes and Inflation
7. Life Insurance: Meaning- Importance – Kinds of Life Policies- Procedure of Effecting
Life Insurance Terms and Conditions in the Assignment of Life Policies- Claims and
Settlement Procedure- Annuities – Surrenders and Claims- Premiums and their Calculation –
Profit and Distribution of Bonus.
8. Fire Insurance: Meaning-Principles, Elements of Contract-Classification of Fire
Insurance Policies-Policy Conditions-Determination of Premium-Fire Claims and Settlement-
Re-insurance-Tariff and Borrowing-Factors Affecting Premium Calculation.
9. Marine Insurance: Meaning-subject Matter-Importance- Marine Insurance Contract-
Types of Marine Policies-Policy conditions-Marine Insurance Clauses-Marine Losses-Claims
and their Settlement- Salvage and Borrowing- Factors Affecting Premium Calculation.
10. Insurance in Bangladesh: Organization and Functions of Jiban Bima Corporation and
Sadharan Bima Corporation-Role of Private Insurance Companies-Laws & Regulation
Influencing Insurance Business of Bangladesh; and Problems & Prospects of Insurance
Business in Bangladesh.
Basic Texts: