Download AIS 2015-2016 syllabus

1

Faculty of Business Studies

Department of Accounting

and Information Systems

BBA Syllabus

Session: 2015-2016 onward

2

Summary

Total Major Credit Hours : 117.0

Total non-major Credit hours : 30.0

Total Credit Hours Requirement : 147.0

Term wise credit hour distribution

Year Semester Credit hours Total Credit

Major Course Non-major Course

1st 1st 15.0 03.0 18.0

2nd 07.5 10.5 18.0

2nd 1st 09.0 09.0 18.0

2nd 18.0 00.0 18.0

3rd 1st 13.5 04.5 18.0

2nd 18.0 0.0 18.0

4th 1st 18.0 0.0 18.0

2nd 21.0 0.0 21.0

Total 117.0 30.0 147.0

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Syllabus Structure

First year First semester

Course

Code

Course Title Hrs/Week

Theory + Lab Credits

AIS 112 Basic Accounting 3 + 0 3.0

AIS 110 Principles of Cost and Management Accounting 3 + 0 3.0

ENG 106 English Language Skills 2 + 0 2.0

ENG 105 English Language Skills-Lab 0 + 2 1.0

AIS 102 Fundamentals of Management 3 + 0 3.0

AIS 100 Introduction to Business 3 + 0 3.0

AIS 108 Seminar on Accounting 0 + 3 1.5

AIS 109 Viva Voce ------- 1.5

Total 14 + 5 18.0

First year Second semester

Course

Code


Theory + Lab

Credits

AIS 150 Business Finance 3 + 0 3.0

STA 154 Business Statistics – I 3 + 0 3.0

AIS 152 Principles of Marketing 3 + 0 3.0

AIS 160 Micro Economics 3 + 0 3.0

CSE 164 Computers Fundamental 3 + 0 3.0

CSE 157 Computers Fundamental Lab 0 + 3 1.5

AIS 159 Viva voce ------ 1.5

Total 15 + 3 18.0

Second year First semester

Course

Code


Theory + Lab

Credits

AIS 210 Cost Accounting – I 3 + 0 3.0

AIS 200 Business Communication 3 + 0 3.0

AIS 202 Intermediate Accounting 3 + 0 3.0

AIS 212 Development Studies of Bangladesh 3 + 0 3.0

MAT 226 Business Mathematics – I 3 + 0 3.0

AIS 208 Seminar on Business Communication 0 + 3 1.5

AIS 209 Viva Voce ------- 1.5

Total 15 + 3 18.0

Second year Second semester

Course

Code


Theory + Lab

Credits

STA 254 Business Statistics- II 3 + 0 3.0

AIS 252 Financial Management 3 + 0 3.0

AIS 260 Insurance and Risk Management 3 + 0 3.0

AIS 262 Legal Environment of Business 3 + 0 3.0

AIS 250 Theory and Practice of Taxation 3 + 0 3.0

AIS 258 Term Paper 0 + 3 1.5

AIS 259 Viva Voce ------- 1.5

Total 15 + 3 18.0

4

Third year First semester

Course

Code


Theory + Lab

Credits

AIS 300 Advanced Financial Accounting-I 3 + 0 3.0

MAT 326 Business Mathematics - II 3 + 0 3.0

AIS 310 Bank Management 3 + 0 3.0

ECO 314 Macro Economics 3 + 0 3.0

MGT 324 Management Information Systems 3 + 0 3.0

CSE 307 Database Management Programming Lab 0 + 3 1.5

AIS 309 Viva Voce ------- 1.5

Total 15 + 3 18.0

Third year Second semester

Course

Code


Theory + Lab

Credits

AIS 350 Cost Accounting-II 3 + 0 3.0

AIS 352 Advanced Taxation 3 + 0 3.0

AIS 360 Corporate Governance and Business Ethics 3 + 0 3.0

AIS 362 Organizational Behavior 3 + 0 3.0

AIS 370 Auditing and Assurance Service 3 + 0 3.0

AIS 358 Project on Business Plan 0 + 3 1.5

AIS 359 Viva Voce -------- 1.5

Total 15 + 3 18.0

Fourth year First semester

Course

Code


Theory + Lab

Credits

AIS 400 Advanced Financial Accounting-II 3 + 0 3.0

AIS 402 Accounting Information Systems 3 + 0 3.0

AIS 410 International Finance 3 + 0 3.0

AIS 412 Advanced Audit and Assurance Services 3 + 0 3.0

AIS 420 Operation Research 3 + 0 3.0

AIS 401 Accounting Information Systems- Lab 0 + 3 1.5

AIS 409 Viva Voce ------- 1.5

Total 15 + 3 18.0

Fourth year Second semester

Course

Code


Theory + Lab

Credits

AIS 450 Investment Analysis and Management 3 + 0 3.0

AIS 452 Financial Reporting and Professional Issues 3 + 0 3.0

AIS 460 Research Methodology 3 + 0 3.0

AIS 462 Management Accounting 3 + 0 3.0

AIS 470 Strategic Management 3 + 0 3.0

AIS 458 Industrial Tour and Report Presentation ------ 1.5

AIS 459 Viva Voce ------ 1.5

AIS 468 Internship/ Thesis ------ 3.0

Total 15 + 0 21.0

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First Year First Semester

AIS 112: Basic Accounting

100 Marks [70% Exam, 20% Quizzes/Class Tests/ Mid –term Test, 10% Attendance]

3 Hours/ Week, 3 Credits, Examination Time: 4 hours

Course Objectives: The objectives of this course under the title Basic Accounting is to develop

the students’ understanding of accounting process and appreciation of conceptual framework for

the same, in order to create their abilities to apply such concepts and principles in preparing

accounts.

Course Contents:

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).

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- Closing Entries for Revenue and Expense Accounts-

Opening Entries- Rectification of the Errors before and after preparation of Trial Balance.

Merchandising operations and Accounting System: Classification of Accounts – General use

of Controlling Accounts – Plans for Controlling Accounts – Selection of Account Titles – Chart

of Accounts – Coding – 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.

Work sheet and the Preparation of Financial Statements: Use of Work Sheet-Preparation of

Work Sheet-Preparation of Financial Statements- Multiple-step Statement-Single-step

Statement- Horizontal and Vertical Arrangement- The Accounting Cycle-Reversing Entries with

special referee to Presentations of Financial Statements.

Accounting from Incomplete Records: Definition and Defects of Single Entry- Ascertainment

of Profit-Conversion of Single Entry into Double Entry; Abridged Conversion-Preparation of

Accounts from Incomplete Records.

Bank Reconciliation Statement: Meaning- Need- Specific Steps in Preparing a Bank

Reconciliation Statement: Different methods- Reconciliation of the Bank Balance to the Book

Balance; Reconciliation of Bank and Book Balances to a Corrected Balance and Four Column

Reconciliation.

Introduction of practical training on Accounting software such as Tally or Accpac (for 8 to 10

Hours )

Basic Text: Weygandt, Kieso and Kimnel, Accounting Principles.

6

Reference Books:

1. W. Karrenbrock & H. Simsons, Intermediate Accountancy.

2. M. C. Shukla, T.S. Grewal & S.C. Gupta, Advanced Accounts.

3. P.E. Fess & C.R. Niswonger, Accounting Principles.

4. M. M. Khan, Advanced Accounting.

Basu and Das, Principles & Practices of Accountancy.

AIS 110: Principles of Cost and Management Accounting

100 Marks [70% Exam, 20% Quizzes/Class Tests/Mid-term Test, 10% Attendance]


1. Meaning, Objectives, Importance & Advantages of Cost Accounting– Differences between

Cost & Financial Accounting – Relationship between Cost & Financial Accounting– Methods

of Costing: Limitations of Cost Accounting.

2. Elements of Costs – Cost Terms and Concepts - Classification of cost– Preparation of Cost

Sheet– Determination of Profit.

3. Cost Accounting Cycle– Double Entry System in Cost Accounting– Control Accounts–

Integrated System– Separate System.

4. Reconciliation of Cost and Financial Accounting.

5. Management Accounting– Definition– Objects– Importance– Scope– Difference between

Financial Accounting, Cost Accounting and Management Accounting, Use of Accounting

for Management PURPOSES. Functions of Management Accountants– Limitations of

Management Accounting.

6. Cost Behaviour in Decision Making– Fixed and Variable Costs– Behaviour of Fixed Cost–

Classification of Fixed Cost, Behaviour of Variable Cost– Classification of Variable Cost–

Mixed Cost– Behaviour of Mixed Cost– Segregation of Mixed-Cost. Total Cost– Cost Per

Unit– Behaviour of Cost Per Unit, Product Cost and Period Cost– Relevant and Irrelevant

cost.

Books Recommended:

1. Garrison R.H. & Noreen E.W.: Managerial Accounting

2. Usry, Hammer & Carter : Cost Accounting

3. Banarjee B. : Cost Accounting

4. Horngren, C.T. : Cost Accounting

1. Principles of Marketing by Paul Wesley Ivey

2. Principles of Marketing by Adrian Palmer

Principles of Marketing by Thomas C. Kinnear, Kenneth L. Bernhardt

http://www.google.com/search?hl=en&tbo=1&tbs=bks:1&q=inauthor:%22Paul+Wesley+Ivey%22&sa=X&ei=dr_HTNG2OY2fOqmm2fAI&ved=0CDAQ9Ag

http://www.google.com/search?hl=en&tbo=1&tbs=bks:1&q=inauthor:%22Adrian+Palmer%22&sa=X&ei=dr_HTNG2OY2fOqmm2fAI&ved=0CEkQ9Ag

http://www.google.com/search?hl=en&tbo=1&tbs=bks:1&q=inauthor:%22Thomas+C.+Kinnear%22&sa=X&ei=dr_HTNG2OY2fOqmm2fAI&ved=0CFMQ9Ag

http://www.google.com/search?hl=en&tbo=1&tbs=bks:1&q=inauthor:%22Kenneth+L.+Bernhardt%22&sa=X&ei=dr_HTNG2OY2fOqmm2fAI&ved=0CFQQ9Ag

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ENG 106: English Language Skills



Basic Concepts: Grammar: Parts of Speech, Subject-Verb Agreement, Determiners and

Articles, Time and Tenses, Phrases & Clauses, Causatives, Conditionals, Making Questions,

Gerund and Participle, Appropriate preposition, Modals, Passives

Vocabulary: Word formation processes, Verbs & adjectives, Using dictionary, Phonetics and

Phonology; International Phonetic Association (IPA) Symbols, Real life word associated with

people. Places, clothes, foods, shopping, family, hobbies, health, entertainment, business,

transport, and education

Approachable Skills: Reading: Reading for general comprehension and Summary, Strategies

for Reading, Skimming, Scanning, Predicting, Analyzing and Interpreting variety of texts

Listening: Understanding lectures in English, Listening to participate in conversation,

Intonation and Stress

Prolific skills: Writing: Sentence structure, Sentence clarity and correctness, free writing —

linking sentences to form paragraphs, Writing Summaries, Techniques of writing paragraphs

Speaking: Conversation practice on important areas, Class discussion dialogues, Group

discussion and debate,

Basic Text: Sadruddin Ahmed, Learning English The Easy Way.

Reference Books:

1. Wren & Martin, High school English Grammar, S. Chand & Company

2. Raymond Murphy, Intermediate English Grammar

3. McCartyhy, Michael and O’ Dell Felicity, English Vocabulary in Use (Elementary)

4. Jones Leo, Communicative Grammar Practice

5. Barron’s TOEFL Preparation Guide

6. Hudson, From Paragraph to Essay

ENG 105: English Language Skills Lab

100 Marks [60% Practical, 30% Quizzes and viva voce, 10% Attendance]

2 Hours/ Week, 1 Credits

AIS 102: Fundamentals of Management



Introduction to Management: Definition and importance of Management; Functions,

Principles, and Levels of Management; Role & skills of Managers; Outcomes of Management;

Management as art or science; Scientific Management; Social Responsibility of Management

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Planning: Meaning of planning; Nature of planning; Need for planning; Steps in Planning;

Planning premises; Types of plan; Elements of planning; Limitations of planning; Principles of

Planning.

Organizing: Its meaning & purposes; Types of organization; Organizational structure; Elements

of Organizational structure; Division of work; Departmentation, Span of control; Delegation of

authority, and Committee

Decision Making: Definition of decision making; Types of decisions; Decision making

conditions; Decision making process; Decision making styles; and Guidelines for effective

Decision making.

Goals and Objectives: Definition of Goals and Objectives; Attributes of effective objectives,

Reasoning of setting objectives; SWOT Analysis; Management by Objective (MBO) and

Management by Exception (MBE).

Leading: Definition and importance; Characteristics of effective leaders; Leader Vs Manager;

Leadership styles; Theory X and Theory Y

Motivation: Definition and importance of motivation in workplace; Motivation Process;

Reasons of motivation; Theories of motivation.

Controlling: Definition and importance of controlling; Types of control; Steps in control

process; Control Standard; Budgetary and Feed forward control.

Reference Books:

1. Management, by - Heinz Weihrich & Harold Koontz

2. Management, by- Stephen P. Robbins & Mary Coulter

3. Management, by- Ricky W. Griffin

4. Managing for Performance, by- Donnelly & Gibson & Ivancevich

5. Principles of Management, by-Terry and Franklin

AIS 100: Introduction to Business



Introduction: Define Business, Why we study business, Industry- Types of Industry and

Commerce- Branches of Commerce, Location of Business, Rural vs. Urban Location,

Effectiveness of various types of Business Organization in Bangladesh, Institutions for

Promotion of Business: Support. Trade Practice in Bangladesh, Business Combination and

Integration: Types - Levels -Internal and external - Advantages and Disadvantages.

Business Ownerships: Ownership forms-Sole Proprietorships-Partnerships-Corporations-Trust,

Cartel-Co-Operatives-Joint Venture-Multinational Corporations –Holding Companies- State

Enterprises – Factors influencing the forms of ownership.

Financial Market: Money Markets-Capital Markets-Short-Term Financial instruments-

Institutions and methods of capital Market operations: Long term Capital Instruments-Intuitions-

Stock Market-Securities & Exchange Commission-Capital Market Indices and Agencies.

Competition: Co-Operator and Expansion of Business: Business Liquidation –Merger and

combinations- Business House Conglomerates.

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International Business: Basic Economy of international Trade-Scope, Concepts & Barriers of

International Trade-Multinational Corporations, Terms used in international Trade: - Invoice-

L/C, Back to back L/C, FoB, CoD etc. Clearing & Forwarding, Regional Trade Groups

Institutions for Furtherance of Business, Trade and commerce: Chambers of Commerce &

Industry – Federation of Commerce and Industry-Trade Associations- Export Promotion Bureau

(EPB), Trading Corporation of Bangladesh (TCB)-Board of investment (BOL)-Privatization

Board (EPB) Secretaries & Exchange Commission (SEC)-Dhaka Stock Exchange (DSE)-

Chittagong Stock Exchange (CSE) and other financial and non-financial institutions

Basic Text: Business for the 21st Century by, Steven J. Skinner and John M. Ivancevich

Reference Books:

1. Koontz & Fulmer: A Practical Introduction to Business.

2. F.T. Haner, Stephen K. Keiger : A Practical Introduction to Business- Concepts &

Careers

3. Strraub & Attner : Introduction to Business.

4. Nazim Uddin Bhuiyan: Introduction to Business.

AIS 108: Seminar on Accounting

1.5 Credits

At the end of the semester the teachers’ will conduct Seminar on Accounting. Here the student

will demonstrate their knowledge on the subject.

AIS 109: Viva Voce

1.5 Credits

Viva Voce will be conducted on the basis of courses offered in Semester-I, Year- I

First Year Second Semester

AIS 150: Business Finance

100 Marks [70% Exam, 20% Quizzes/Class Tests/ Mid-term Test, 10% Attendance]


Course Objective:

The course provides a framework of financial management at the introductory level. Topics

include time value of money and its application, financial environment, and short-term

financing, long-term financing, working capital management and lease financing. Upon

successful completion of this course, students should understand the structure of financial

markets; different values of money like –present, future, etc. along with amortization process,

the processes of short and long term financing and their consequences, the concepts and process

of working capital management, etc.

Course Contents:

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.

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Time Value of Money and Its Application: Future Value- Present Value- Future Value of an

Annuity- Perpetuity - Uneven Cash Flow Streams- Amortized Loans.

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.

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.

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.

Long-term Financing (Equity): Common Shares - Balance Sheet Accounts and Definitions -

Legal Rights and Privileges of Common Shareholders - Evaluation as a Source of Funds-

Common Stock, Retained Earnings - The Market for Common Shares - Types of Preference

Shares - Evaluation of Preferred Shares as a Source of Fund – IPO and the Investments

Banking Process in Bangladesh.

Long-term Financing (Debt): Traditional Debt Instruments - Evaluation of Long-term Debt as

a Source of Fund - The Equity vs. Debt Finance – Corporate Financing in Bangladesh.

Leasing: Its Nature - Types of Leasing – Purchase vs. Leasing – Lease

Financing in Bangladesh – NBFIs.

Basic Text: Gitman, Principles of Managerial Finance (current edition).

Reference Books:

I. S. Besly & E. F. Brigham, Essentials of Managerial Finance.

2. S. B. Bloke & G.A. Hirt, Foundation of Financial Management.

3. I. M. Pandey, Financial Management.

4. R. L. Johnson, Financial Decision Making.

5. GOB, Ministry of Finance, Resume of Financial Institutions.

11

STA 154: Business Statistics - I



Introduction: Meaning, scope and importance of Statistics

Organization and Presentation of Data: Meaning of data, Classification of data, Methods of

collecting data, Methods of presenting data

Measures of Central Tendency: Mean, Mode, Median, and Geometric Mean.

Measures of Dispersion: Range, Percentiles, Deciles, Mean Deviation, Standard Deviation

(with property), Variance, Lorenz Curve, Co-efficient of variation (CV), Chebyshev’s theorem

and its use.

Shape of Distribution: Skewness, Moment and Kurtosis

Joint Distribution: Simple Correlation and Regression, Error of Prediction

Forecasting: Time Series Decomposition method, Exponential Smoothing method, Regression

method, and Box-Jenkins methods

Probability: Classical approach and relative frequency approach, Multiplication and Addition

theorem

Discrete Probability Distribution

Uniform distribution, Poisson distribution, and Binomial distribution

Continuous probability Distribution

Normal Distribution with properties

Statistical Inference: Sampling Distributions and Estimation: Population and Samples,

Methods of Sampling, Sampling distribution, Point and Interval Estimation

Hypothesis Testing: Procedure pf Testing Hypothesis , Type I and II Errors, One and Two Tail

Test , Test of Hypothesis about population mean, difference between means , Attribute

Proportions, and difference between means, two proportions.

Text Books

1. Statistics for Managements- Levin and Rubin (7th edition).

2. Business Statistics –S.P.Gupta and M.P.Gupta (12th edition)

3. Methods of Statistics- M.G. Mostafa

4. Essential of Statistics of Business and Economics- Anderson D.R. (1997 edition).

12

AIS 152: Principles of Marketing

100 Marks [70% Exam, 20% Quizzes/Class Tests/ Mid-term Test , 10% Attendance]


Introduction: Marketing concept; the marketing process; understanding the marketplace and

customer needs; designing a customer-driven marketing strategy; marketing management

orientations; building customer relationship management; creating customer loyalty and

retention

Company and Marketing Strategy: Strategic planning; designing the business portfolio;

planning marketing strategy & the marketing mix and managing the marketing effort

The Marketing Environment: The company’s microenvironment and the company’s macro

environment

Managing Marketing Information: Assessing marketing information needs; developing

marketing information; marketing research and analyzing marketing information

Consumer Markets and Consumer Buyer Behavior: Model of consumer behavior;

characteristics affecting consumer behavior; types of buying decision behavior and the buyer

decision process for new products

Business Markets and Business Buyer Behavior: Business markets; business buyer behavior

and the business buying process

Customer-driven marketing strategy: Market segmentation; market targeting; differentiation

and positioning

Product, Services and Branding strategy: Product and services concept; levels of product and

services; product and service classification; product and service decisions; branding strategy and

service marketing

New-product development & product life-cycle strategy: New-product development strategy;

new product development process; product life-cycle strategies

Reference Books

1. Principles of Marketing by Philip Kotler and Gary Armstrong

2. Principles of Marketing by Frances Brassington, Stephen Pettitt

AIS 160: Micro Economics



Introduction: Meaning of Economics-Positive vs. Normative Economics-Tools of Economic

Analysis-The Nature of Economic Theories-Scope and Subject Matter of Economics-Economic

Analysis and Economic Policy.

The Central Problems of Economic Society: How the Economic Problems are Solved under

Alternative Economic Systems: Market Economics-Socialist Economics-Mixed Economics-The

price System-Value and Price.

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

http://www.google.com/search?hl=en&tbo=1&tbs=bks:1&q=inauthor:%22Frances+Brassington%22&sa=X&ei=dr_HTNG2OY2fOqmm2fAI&ved=0CDQQ9Ag

13

Function-Determinants of Supply –Shifts vs Movement in the Supply Curve-Competitive

Market Equilibrium-Demand and Supply-Its Implication.

Elasticity of Demand and Supply: Price Elasticity of Demand, Income Elasticity of Demand,

Total Revenue-Marginal Revenue-Relationship between, Marginal Revenue, Price and Elasticity

of Demand, Elasticity of Supply-Concepts-Application in Business

Theory of Consumer Behavior: Utility Analysis-Cardinal vs. Ordinal Utility-Cardinalist

Approach-Marginal Utility and Law of Diminishing marginal Utility-Equilibrium-Ordinalist

Approach- Indifference Curve Analysis- Consumer Equilibrium-Effects of Price and Income

Change on Consumer Equilibrium- Classifying Normal Goods, Inferior Goods and Superior

Goods-Income Effect and Substitution Effect-Normal Goods, Inferior.

Theory of Production: Short-run Production Function-Total Product Curve-Law of Variable

Proportions-Average Product and Marginal Product Relationship-Long-run-Production

Function-Isoquants and its Properties-Returns to Scale-Cost Function –Iso cost and its

Properties- Output Maximization vs. Cost Minimization-Economic Efficiency-Efficiency in

Production

Theory of Cost: Short-run Cost- Fixed Cost, Variable Cost, Total Cost, Marginal Cost-Law of

Variable Proportions. Long-run Cost-Derivation of Long-run Cost from Short-run Cost

Concept of a Market and Different Types of Market: Market Structure-Competitive and

Non-Competitive Market-Perfect Competition vs Imperfect Competition, Pricing under Perfect

Competition, Pricing under Monopoly

The Factor Market: The Demand and Supply of Factors- Pricing of Factors- Determination of

Wages- Marginal Productivity Theory.

Basic Texts:

1. Modern Economic Theory by K.K. Dewett

2. P. A. Samuelson, Economics.

3. E. Mansfield, Micro Economics: Theory & Applications.

4. R.G. Lipsey, An Introduction to Positive Economics.

Reference Books:

1. R. A. Bilas, Microeconomics Theory.

2. Philip Hardwick, Bahadur Khan and Joan Langmead, An Introduction to Modern

Economics.

3. J. P. Gould and C.E. Ferguson, Microeconomics Theory.

14

CSE 164: Computers Fundamental



Fundamental of Computers: Data, Information and EDP, Need and concept of data,

Information, Electronic Data Processing and Electronic Machines, Number system and Codes:

Binary, Octal, Decimal, BCD, ASCII concepts only (no conversion)

Computer Processing System: Definition of Computer : Hardware and Software Concepts,

Generation of Computers, Types of Computers , Elements of Digital Computers, CPU and Its

function, Various computer Systems.

Input Output Devices: Basic Concept of I/o devices, Various Input Devices: Keyboard, mouse,

MICR, OCR, and Microphones

Various Output Devices: VDU, Printers, plotters, Spooling.

Storage Devices: Primary and Secondary Memory, Types of memories, Memory Devices and

their comparison, Auxiliary storage devices: Magnetic Tapes, Disks (magnetic as well as

optical).

Software: Concepts of System Software and Application Software, System Software, OS,

Utilities, types of Operating Software: DOS, Windows Concept, differences, advantages.

Application software: General Purpose Packaged Software and tailor made software.

Computer Based Applications: Word processing: Meaning and role of Word processing in

creating of documents, editing, formatting and printing documents, use of tools such as spell

check, thesaurus etc. in word Processor (MS WORD)

Electronic Spread Sheet: Structure of Spread Sheet and Its application to accounting, finance

and marketing functions to business. Creating a dynamic / sensitive worksheet, Concept of

absolute ad relative cell reference; Using Built In Functions. Using Graphics and formatting of

worksheet. (Concepts and elementary knowledge only)

Computer based information System: Accounting Information System (AIS): Meaning,

characteristics, diagrams to depict AIS and its major subsystems, Management Information

System: Meaning, concepts, input and output of MIS with illustration.

Network: Need of communication, Data transmission, Bandwidth, communication Channel,

multiplexing, basic Network Concept, O.S.I. models, Types of Topologies, LAN, WAN, Client

Server Concept.

Internet: Concept and History, Development in India, IP Addresses, internet Protocol,

Applications Internet in Business, education, governance etc.

Information Audit: Basic Idea of Information audit, Difference with the traditional concepts of

audit

Reference books:

1. Goyal : M I S , Macmilan India, New Delhi

2. Yeats : System Analysis & Designs : Macmilan India

3. Kanter : Managing with Information, P H New Delhi

4. Rajaraman,V., ‘‘Introduction to Information Technology’’, 2003 PHI.

5. Hunt, R., J. Shelley, ‘‘Computers and Commonsense’’, Prentice Hall of India, 2002.

6. Leon A. and Leon M., ‘‘Fundamentals of Information Technology’’, Leon, Vikas 2002

15

CSE 157: Computers Fundamentals Lab

100 Marks [60% Practical, 30% Quizzes and Viva voce, 10% Attendance]

3 Hours/ Week, 1.5 Credits

AIS 159: Viva Voce

1.5 Credits

Viva Voce will be conducted on the basis of courses offered in Semester- II, Year- I

Second Year First Semester

AIS 210: Cost Accounting – I



1. Materials– Direct and indirect materials– Procurement of materials– Storage of materials–

Materials record– Bin cards– Stores ledger– Cost of acquiring materials– Methods of valuing

materials issues– Planning materials requirements– Stock levels. Economic order quantity–

Safety stock– Materials control– Selective control– ABC plan– VED analysis stock valuation–

Stock verification and adjustments.

2. Labor– Labor cost control-Recording of time-Methods of remuneration– Incentive plans–

Treatment of idle time, overtime, pension and vacation pay-payment of wages– Wages abstract.

3. Overhead– Planning and control of factory overhead– Predetermined factory overhead–

Methods of determining allocation ratios– Applied factory overhead– Departmental Allocation

of factory overhead– Actual factory overhead– Over or under applied factory overhead–

Analysis of variance– Administrative selling and distribution overhead– Applied and actual–

Accounting for administrative, selling and distribution overhead. ABC– Departmental rate–

Plant– Wide rate.

4. Job Costing: Cost measurement– Actual costing, Normal costing and Standard costing;

Nature and procedure of Job costing– Nature and uses of batch costing– Determination of

economic batch quantity– System design.

5. Contract costing– Nature and procedure– Determination of profits or losses on incomplete

contract.

Books Recommended:


2. Matz and Usry : Cost Accounting

3. Usry, Hammer& Carter : Cost Accounting

Banerjee B. : Cost Accounting

AIS 200: Business Communication



Communication: Theoretical aspects

Definition and significance of communication, System and communication: System

components communication components, Stimulus to communication, Sending messages,

encoding and decoding of messages with giving feed back, Organizational Communication

Network, Its special significance in corporate and multinational Business Organizations, The use

of communication by Management and the obstacles to effective communication.

16

Various perspectives of communication: Forms and uses of internal communication: upward,

downward, horizontal or lateral; External Communication with Groups and Individuals; personal

communication: Open Network and closed Network systems.

Multifarious ways of communication: Written, Oral, Face to Face and Visual; their forms,

Significance and uses

Written communication: Techniques of written communication, planning of writing,

implementing the plan, Principles of effective writing, techniques of effective writing and

Readability checks

Oral communication: Verbal and Non-Verbal Communication; the use of graphic and visual

aids, Making successful presentations and brief details of each of the items

The use of technology in communications: The Electronic device in written and Oral

communications: brief details of each of the items.

Special communication systems: Public speaking, Documentation and Bibliography

Employment Communication systems: Applications and Resumes, Employment letters and

Interviews etc

Business Letters: Drafting Business letters: The planning of letters, Selecting Formats, Using

the shortcut methods and above all evaluating letters, Characteristics of Business letters,

classifications of letters, purposes of various letters, Functions of the First Middle and last

paragraph (s), Characteristics and drafting process of positive letters, Negative letters,

persuasive letters, Routine letters and memos

Reports: The process of preparing Formal and Informal Reports, Drafting Reprts like

Memorandum, Justification Reports, Progress Reports, Credit Reports, Annual Reports and

Technical Reports etc

Commercial terminology, Business Abbreviations and Acronyms: SAFA, PIPFA, AATB,

Various Business Pacts, Institutions and organizations- National and International – CATT,

WTO WB, IDA, IFC, IMF, ADB, SAFTA, EFTA, EEC, NAFTA etc. Their brief history,

Perspective and activities

Text Books:

1. A course in communication skills-Leo Jones and Richard Alexander. Cambridge

University Press, students Books.

2. Business communication systems and Applications Betty R. Ricks & Kay F. Gow, John

wiley & Sons, U.S.A.1987

Reference Books

1. Business communication - Prof. M. Omar Ali

2. Basic Business Communcation –Raymond V. Lesikar, John D. petit, JR, Maree E.

Flately (7th edition).

3. Report Writing For Business Raymond V.Lesikar and John D. Pettit, JR, U.S.A.

(9thedition).

4. Business Organisation-L.Rahman.

5. Business Communication by Burnett & Dollar

17

AIS 202: Intermediate Accounting



Course Objectives:

This is an intermediate course on accounting 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:

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.

Accounting for Inventories : Nature of Inventories- Classes of Inventory, Inventory Systems-

Impact of Inflation on Inventory- Inventory Costing – Cost Allocation Methods – Inventory

Errors - Estimation and Valuation Procedures of Inventories – Gross Profit Method – Retail

Inventory Method, FIFO, Average Cost – Recording Inventory – Presentation of Inventories in

the Financial Statement – and IAS 2 : Inventories

Accounting for Temporary Investments: Nature of Temporary Investments- Accounting for

Changes in Market Value-Marketable Equity and Debt Securities- Disposition of Marketable

Securities- Disclosure of Marketable securities in Financial Statements.

Accounting for properties plant and Equipment: Acquisition, Utilization & Retirement:

Categories of Fixed Assets – Determining Cost of Fixed Assets – Disposal of Fixed Assets –

Gains and Losses from Disposal – Depreciation and Its Methods – Causes and Objects of

Depreciation – Depreciation & Valuation – Depreciation & Cash flow, Depletion of Resources.

Accounting for intangibles assets – Valuation and Amortization of Intangibles Presentation and

disclosure of Fixed Assets in the Financial Statements, IAS: 16 Property, plant and Equipment

Accounting for Current and Contingent Liabilities: Definition – Classification and

measurement of liabilities – Accounting for current liabilities: Notes payable, Accounts payable,

liability for payroll, unearned revenue, current maturity of long- term Debt – Contingent

liabilities and its state of circumstances- Measurement, Presentation and disclosure of current

and contingent liabilities in the financial statements- IAS 37: Provisions, contingent liabilities

and contingent Assets.

Accounting for Long term Liabilities: Nature and types of Bonds – Bond Issuance – Bond

Trading –Accounting for Bond Issues, - Accounting for Bond Retirements – Accounting for

other long-term Notes payable – Valuation of Bonds and long term Notes – Reporting of Bonds

and long-term Notes on t he Financial Statements.

Owners’ Equity: Capital Stock, Retained Earnings and Dividend : Nature and

classifications of capital stock- Accounting for common stock issues – Accounting for Treasury

stock- Preferred Stock, Stock Right and Options – Factors affecting retained earnings, Statement

of retained earnings, Addition to or deductions from owners’ equity- Types of dividend-

Accounting for cash dividend, Recording Stock dividend and Stock splits- Stockholders’ Equity

Presentation.

Preparation of Financial Statements for Companies: Definition, Nature, objectives and

component of financial statements- Statement of Comprehensive Income - Retained Earnings-

18

Changes in equity, Statement of Financial Position – Disclosure, interpretation, and

requirements as to Statement of Financial Position and Statement of Comprehensive Income as

explained in part I, port II and Part III in Schedule XI of Companies Act, 1994, - Requirements

as to Statement of Financial Position, Statement of Comprehensive Income, cash flow statement

and interpretation as explained in Rule 12(2) and schedule- Parts I Part II Part III and Part IV of

the securities and Exchange Rule, 1987 – IAS 1 : Presentation of Financial Statements and IFRS

– 9.

Basic Texts:

1. Weygandt, Kieso and Kimmel: Accounting Principles

2. Companies Act, 1994

3. Securities & Exchange Rules, 1987

4. IAS/ IFRS Issued by International Accounting Standards Board, IASB.

Reference Books:

1. R. H. Hermanson, J E. Edwards and M. W. Maher: Accounting Principles.

2. Horngren, Herison and Bamber: Accounting.

3. P.E. Fess & C.R. Nisowonger, Accounting Principles.

AIS 214: Development Studies of Bangladesh



Bangladesh: Introduction - Emergence of Bangladesh – Topography- Climate, Economic

Sectors high lights: Agriculture, Industry, Forestry, Energy, Minerals, Transport &

Communication.

Some Provisions of the Constitution of Bangladesh: Fundamental Principles – Fundamental

Rights – Executive Organs- Forms of Government- Bangladesh Parliament: working procedure.

Society & Culture: Society – culture – social structure of Bangladesh- Factors affecting social

structure- Impact of British Rule on Social Structure- Social Problems: Poverty, Unemployment,

Drug Addiction, Corruption, Slums and Bustees.

Financial Administration of GOB: Organization of Finance Ministry- Government Budgeting

– Sources of revenues & Heads of expenditures – Parliamentary Committees relevant to

financial administration.

Economic Development: Basic requirements - obstacles to development – governance and

development – Millennium development goal.

Basic Issues of Economic Development of Bangladesh: Population – Poverty – Balance of

Payment – Role of Donors and International Agencies – NGO activities- Micro- credit program.

Economic Development Strategies of Bangladesh : Goals & objectives of five year plans and

PRSP- Policies and strategies relevant to Agriculture – Industry – Energy- Mineral resources –

Foreign trade – Human resource – Financial sector reforms.

Foreign Aid & Foreign Investment: Types of foreign Aid – perception of Donors & Recipient

countries – Flow of foreign Aid to Bangladesh- Foreign direct Investment- (FDI) Impact of FDI

: Merits & demerits- MNCs- Positive & negative effect.

19

Texts

1. GOB, Constitution of People’s Republic of Bangladesh

2. GOB – Economic Surveys

3. Michael P. Todaro- Economic Development

4. D. H. Perking et.al- Economies of Development

5. World Bank & Bangladesh Centre for Advance Studies- Bangladesh – 2020.

References:

1. M. L. Jhingan – The Economies of Development & Planning

2. M. Khan – Bangladesh Society, Politics & Bureaucracy

3. A.F. Salahuddan Ahmed & Bazlur M. Chowdhuary - Bangladesh : National culture

& Heritage.

Rehman Sobhan Governance & Development.

MAT 226: Business Mathematics- I



Course Objectives:

The main objective of this course is to buildup The mathematical knowledge of the students

related to business decision making, moreover this course with provides an understanding of

basic mathematical concepts and their application in the field of business. After completing this

course the students will be able to take concrete decision about that problems while they faces in

day to day business operations.

Course Contents:

Introduction to Business Mathematics: Importance, Scopes, Objectives and Limitations of

mathematics in business studies.

Number System: Origin, and concept of number, Classification and properties of Real &

imaginary numbers and odd number, Prime and composite number.

Indices Surds and Logarithm : Indices, Laws of indices Uses of indices, surds, order of

Logarithm, Properties of Logarithm, Types of logarithm, Exponential & logarithmic series.

Set Theory: Concept-Definition- Characteristics of Set- methods of description of set- Basic Set

Operations- ordered pair and -Venn Diagram- Cartesian Products- Business Application.

Functions, Equations, Inequalities and Their Graphing: Functions, Variable, Constant,

Parameter, domain & range Business Functions, Inequalities, Properties of inequalities,

Solution of inequalities, Equations, Types of Equations, Solution methods of linear and non-

linear equations, Graphing of mathematical functions, Equations and inequalities, Business

Application.

Permutations and Combinations: Fundamental rules of counting, Permutations, Factorial

notation, Permutation of `n’ Different Things, Circular Permutations, Permutations of Things

not all different, Restricted permutations, Combination, Complementary Theorems, Restricted

combinations, Combinations of things not all different. Applications of permutations and

combinations to business problems.

20

Progression: Arithmetic progression, Sum of series in Arithmetic Progression, Arithmetic

Mean, Business Application, Geometric Progression, Sum of series in Geometric Progression,

Geometric Mean, Business Application.

Mathematics of Finance: Concept of time value of money, Simple & compound interest,

discounting Continuous compounding, Effective & nominal rate of interest, Annuity, Sinking

fund & Amortizations.

Diffential Calculus : Definition and baste concepts on : Limit continuity and different, ability of

a function, Methods of finding limit, continuity and differentiability of a function, Rules of

differentiation for single variable, higher order derivatives; Concept of optimization,

optimization methods for single variables, Business Application.

Basic Text:

1. Ann. J. Hughes, Applied Mathematics: For Business, Economics and the Social

Sciences.

Reference Books:

1. R. L. Childers, Mathematics for Managerial Decision.

2. E.W. Martin Jr., Mathematics for Decision Making, Vol. 1 & Vol. II

3. Quzi Zameeruddin, V.K. Khanna & SK, Bombari, Business Mathematics

C.A. Bush & Y. J. E. Young, Foundation of Mathematics with Application to Social &

Management Science.

AIS 208: Seminar on Business Communication

1.5 Credits At the end of the semester the teachers’ will conduct seminar on Business

Communication. Here the student will demonstrate their knowledge on the subject.

AIS 209: Viva Voce

1.5 credits

Viva Voce will be conducted on the basis of courses offered in Semester- I, Year- II

21

Second Year Second Semester

STA 254: Business Statistics - II



Business Forecasting: Steps in Forecasting-Methods of Forecasting-Time Series Analysis-

Components of Time Series-Measures of Trend-Graphic Method-Method of Semi Averages and

Moving Average-Least Squares-Measurement of Seasonal Variations-Method of Simple

Averages-Ratio to Trend Method-Ratio to Moving Average Method-Link Relative Method-

Seasonal Index-Measurement of Cyclical Variations-Interpolation and Extrapolation: New-ton’s

Forward and Backward Formula for Interpolation and Extrapolation Method-Its Limitations and

Uses.

Index Number: Price Index-Quantity Index-Value Index-Cost of Living Index Numbers-Chain

Index Numbers-Base Shifting-Splicing and Deflating the Index-Test of Index Numbers-

Limitation and Uses.

Probability Distribution: Random Variable- Probability Function-Binomial Distribution-

Poisson Distribution-Normal Distribution Area under the Normal Curve.

Sampling Distribution: Student’s Distribution-Chi-square Distribution-Fisher’s Z-Distribution-

F-Distribution- Their Properties and Uses.

Test Of Hypothesis: Procedure of Testing Hypothesis-Null Hypothesis- Alternative

Hypothesis- Type I and Type II Errors-Level of Significance-Degree of Freedom-One Tailed

and Two Tailed Tests-Power of Test-Tests About Mean-Tests about the Difference between

Two Means-Tests about the Difference between Two Means with Dependent Samples-Tests

about the Correlation Co-efficient-Tests of Equality of Two Variances-Testing for Equality of

Several Means- Test of Independence-Test of Goodness of Fit.

Analysis of Variance: Assumption in Analysis of Variance-Computation of Analysis of

Variance-One way and Two way Classification,

Statistical Quality Control: Types of Control Charts- X- Charts-R-Chart-C-Chart-P-Chart-

Benefits and Limitations of Statistical Quality Control- Sampling Inspection.

Basic Texts:

1. B. L. Agarwal, Basic Statistics.

2. S.P. Gupta & M. P. Gupta, Business Statistics.

Reference Books:

1. Mason & Lind, Statistical Techniques in Business and Economics.

2. Richard Levin & David S. Rubin, Statistics for Management.

Mendenhall, Reinmuth & Beaver, Statistics for Management and Economics.

22

AIS 252: Financial Management



Course Objective:

The main goal of this course is to develop a foundation of financial management concepts. This

will enable the student to understand how corporations make important investment and

financing decisions, and how they establish risk-return policies. The course also lays a

foundation for more complex financial topics that arise in additional elective courses in finance.

This course in financial management describes the corporation and its operating environment; it

will help any future manager to understand how the finances of a company work, and how they

will be interfacing with finance

Course Contents:

Financial Decisions: Financing, Investment and Dividend Decisions- Financial Management

Organization- Financial Management & Its Related Subjects: Accounting, Economics &

Statistics.

Risk and Returns: Definition and Types of Return - Measurement of Risk Adjusted Rate of

Return - Portfolio Risk - The Relationship between Risk and Rate of Return – Capital Market

Line – Security Market Line-CAPM – Arbitrage Concept.

Cost of Capital: Definitions- Cost of Specific Sources of Financing – Debt, Preference Capital,

Retained Earnings, Newly Issued Common Shares of External Equity- Weighted Average Cost

of Capital (WACC) - Marginal Cost of Capital (MCC)- Combining MCC and Investment

Opportunity Schedule.

Capital Structure and Leverage: Business and financial Risks- Impact of Financial Leverage

on EPS, ROE, and Risk - Determine the Optional Capital Structure- Degree of Leverage-

Capital Structure Planning: Policies and Practices (Checklist).

Capital Budgeting Techniques: Importance of Capital Budgeting- Generating Ideas of Capital

Projects- Project Classifications- Capital Budgeting Evaluation Techniques Comparison of the

NPV and IRR Methods- Cash Flow Estimation- Identifying the Relevant Cash Flows- Capital

Budgeting Projects Evaluation – Capital Rationing.

Financial Statement Analysis: Financial Statement and Reports – Ratio Analysis-Comparative

Ratios – Use and Limitations of Ratio Analysis.

Dividend Policy: Objectives and Types of Dividend Policy - Dividend Policy Theories-Factors

Influencing Dividend Policy- Declaration of Dividend- Stock Dividend and Stock Split –

Dividend Behavior: Cum-Dividend, Ex-Dividend.

Financial Management Practice in Bangladesh: Goals and Objectives of Financial

Management of Public and Private Sector Enterprises – Technique of Public Financial

Management- Organizations and Management Structures – Control Measures – Problems and

Prospects.

Basic Text:

1. Eugene F. Brigham: Fundamentals of Financial Management.

Reference Books:

1. J.C. Vanhorne, Financial Management & Policy.

2. I.M. Pandy, Financial Management

3. P.V. Kulkarni, Financial Management

23

AIS 260: Insurance and Risk Management



1. Introduction: Definition and Nature of Insurance– Origin and History of Insurance– Role

and Importance of Insurance– The Nature and Types of Risk– Risk and Insurance–

Insurance Contract– Insurable Interest– Indemnity, Subrogation and Contribution– Utmost

Good Faith and Proximate Cause– Principles of Insurance– Insurance and Wagering–

Classification of Insurance– Functions of Insurance– Re-insurance and Double Insurance–

Types of Insurance Organizations– Law of Contract.

2. Life Insurance: Life Insurance Contract– Essential Elements– Procedures of Effecting a

Life Insurance Contract– Classification of Policies– Annuities– Annuities and Insurance–

Selection of Risk– Measurement of Risk and Mortality Table– Calculation of Premium–

Reserve– Surrender Value– Valuation and Surplus– Policy conditions– Settlement of

Claims– Profit and Bonus– Life Insurance Salesmanship.

3. Marine Insurance: Nature of Marine Insurance Contract– Marine Insurance Policies–

Maritime Perils– Act of God– Policy Conditions– Premium Calculation– Marine Losses–

Total and Partial Loss– General Average and Particular Average– Claims Document for

various Types of Losses– Settlement of Claims– Warranties and Borrowings– Clauses in

General Use.

4. Fire Insurance: Nature of Fire Insurance– Fire Insurance Contract– Fire Waste– Physical

Hazard and Moral Hazard– Policy Conditions– Kinds of Policies– Fire Insurance Rates–

Re-Insurance– Types of Re-Insurance– Payment of Claim.

5. Miscellaneous Form of Insurance: Personal Accident Insurance– Crop Insurance– Export

Credit Guarantee Insurance– Health Insurance– Automobile Insurance– Live Stock

Insurance– Burglary Insurance– Group Insurance– Postal Life Insurance– Civil Aviation

Insurance– Fidelity Insurance.

6. Insurance Business in Bangladesh: Development of Insurance in Bangladesh– Contribution

of Insurance to National Development– Causes of Nationalization– Privatization of

Insurance Companies– Role of Bangladesh Insurance Academy– Insurance Salesmanship–

Art of Selling Insurance Policy– The Insurance Act, 2008.

Books Recommended:

a. Ahmed S. U. : Insurance Business in Bangladesh

b. Mishra M. N. : Insurance: Principles and Practices

c. Chaudhury A. H. : Elements of Insurance

d. Government of Bangladesh : The Insurance Act 2008.

AIS 262: Legal Environment of Business



Law of Contract: Formation of Contract; Consideration; Void and voidable contracts;

Performance of contracts and quasi contract; remedies for breach of contract and contracts of

bailment

Law of Partnership: The nature of Partnership; relations of partners to one another; relations of

partners to third parties; dissolution of a firm.

Law of Negotiable Instruments: Meaning of Negotiable Instruments their essentials; Parties to

24

negotiable instruments; negotiations; discharge from liability on notes, bills and cheques; notice

of dishonor.

Law of Insolvency: The Provincial Insolvency Act (5 of 1920) and Insolvency (Capital of the

Federation and Dhaka) Act (III of 1909) and the related provisions thereto.

Law of Insurance: Nature of the Contracts of Insurance; basic principles of law of insurance;

features of marine, fire and life insurance; liability of underwriter

Law relating to sales of goods

Law of Carriages of Goods: Common Carriers; Carriage by sea railway and by air, average

Company Law: Kind of companies; formation of a company, memorandum and articles of

association; promoters and prospectus; members of the shareholders; capital; directors and

managing agents; meetings; mode of winding up; consequent of winding up.

Books Recommended:

1. Commercial Law by Sen and Mitra

2. Commercial Law by Aftab Ahmed

3. Business and Commercial Law- Relevant Acts

AIS 250: Theory and Practices of Taxation



Introduction: Definition & character tics of Tax – Principles of Taxation - Kinds of taxes in

Bangladesh.

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.

Assesses: Definition – types – status – Assessment procedures- Types of assessment.

Income- Tax Authorities in Bangladesh: Administrative and Judicial authorities- Appeal,

Revision.

Income computation under Different heads: Salary - Interest on Securities – House Property

– Agriculture – Business & Profession - Capital gain – Other sources.

Assessment of Individual : Preparation of tax return – Assessment and payment of tax –

regular, advance & tax deducted at source.

Tax-evasion & Avoidance : Methods & Techniques – Prevention – Offences and Penalties.

Value Added Tax: Definition – Arguments for & against – Assesses – VAT registration –

Books to be maintained – Tax authorities & assessment procedure – Computation of VAT.

Gift Tax: Definition – Characterstices Assessable & non- assessable gift – valuation of gift -

Computation of gift tax.

25

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

Circulars & Orders Issued by NBR.

AIS 261: Term Paper

1.5 Credits

At the semester end the student will prepare different business report as per instruction of the

supervisor.

AIS 259: Viva Voce

1.5 Credits

Viva Voce will be conducted on the basis of courses offered in Semester- II, Year- II

Third Year First Semester

AIS 300: Advanced Financial Accounting-I



Course Objectives:

The course objective of paper is to acquaint the student with the accounting systems for

partnership company co-operations NGO’s agriculture and analysis of financial statements. So

the students will be able to know the accounting systems both theoretically and practically.

Course Contents:

Valuation of Shares and Intangible Assets

Accounting for partnership: Nature of partnership entity- Accounting for the formation of a

partnership-accounting for operations of a partnership-Allocating profit or loss to partners-

Partnership financial statement-Changes in membership-tax aspect5s of a partnership-

Dissociation, Dissolution, Winding up and Liquidation of partnership. (Baker)

Accounting for company: Types of Companies, Shares and Debentures- Issues of shares and

debentures - Bonus shares/ stock dividend- Redemption of shares and debentures-Preparation of

Financial statements. Accounting for treasury stock.

Accounting for co-operatives and NGOs:

Accounting for agricultural farms: Accounts of dairy, poultry and fisheries-IAS- 41.

(Jain,Narang; Hrishikesh Chakraborty)

26

Accounts for financial institutions: Accounts of Banks, Insurance and other specialized

financial institutions including investment companies-IFRS-7, IFRS-9, BASEL-2.

Financial statement analysis: Analysis and interpretation of financial statements for

shareholders, lenders, financing institutions, government, employees, and other users-Case

analysis. (Bernstein)

Reference Books

1. Weygandt, Kieso & Kimmel: Intermediate Accounting

2. Muzaffer Ahmad & Shahidul Alam: Advanced Accounting – Practical approach

3. M M Khan: Advanced Accounting

4. Companies Act, and publications of ICAB & ICMAB

5. SEC rules and other relevant acts

6. Richard E. Baker, Valdean C. Lembuke, Thomas E. King, Cynthia G. Jeffrey: Advanced

Financial Accounting.

7. Dennis M. Bline, Mary L. Fischer, Ted D. Skekel: Advanced Accounting.

8. Jain and Narang: Advanced Accounting.

MAT 302: Business Mathematics-II



Course Objectives:

The main objective of this course is to buildup The mathematical knowledge of the students

related to business decision making, moreover this course with provides an understanding of

basic mathematical concepts and their application in the field of business. After completing this

course the students will be able to take concrete decision about that problems while they faces in

day to day business operations.

Course Contents:

Introduction: Mathematics & Decision making, Model Development, Model solution and

Interpretation of mathematical solution.

Matrix and Determinant: Definition of determinant, Types and properties of a determinant,

Expansion of a determinant, methods of finding sum and product of determinants, Definition of

a matrix, Types of matrices matrix operation solution of simultaneous linear equations by wring

framers rule, gaussion elimination method, Business Application.

Multivariate Calculus: Functions of Several Variables, Partial Derivatives, chain rule and total

derivative Second-Order Partial Derivatives, Higher Order Partial Derivatives, Implicit Partial

Derivatives-Extrema for Multivariate Functions-Constraint Optimization and Lagrange

Multipliers.

Integral Calculus: The Relationship between Integral and Differential Calculus, Rules of

Integral Calculus-Fundamental Theorem of Integral Calculus-Geometric Interpretation of

Integration-Definite Integral-Application of Integral Calculus-Determination of Consumers’ and

Producers’ Surplus-The Definite Integral as a Measure of Total Change.

27

Linear Programming: Definition- General Linear Programming- Formulating a LPP

Advantage and limitation Basic Feasible Solution- Convex Combination- Optimal Solution-

Slack and Surplus Variable-Net Evaluation- Artificial Variable etc. Solution of Linear

Programming Problem (LPP)- Graphical Method, Simplex Method, Big-M Simplex Method,

Two Phase Method- Duality Theory- Concept of Duality Standard From of Primal and Dual,

Dual Formulation, Solution of Dual Problems by solving the Primal and Vice Versa – Economic

Interpretation of Dual Problems.

Basic Texts:

1. Ann. J. Hughes, Applied Mathematics: For Business, Economics, and the Social

Sciences.

2. Robert L. Childers, Mathematics for Managerial Decisions.

Reference Books:

1. Frederick S. Hillier and Gerald. J. Lieberman, Introduction to Operations Research.

2. Martin Jr. Mathematics for Decision Making Vol. I and II

3. Qazi Zameeruddin & Others Business Mathematics.

4. P.M. Karak, Linear Programming and Theory of Games.

5. E. Bourch, Mathematics with Application in Management and Economics.

6. M. A. Taher, Business Mathematics.

AIS 310: Bank Management



Introduction: Concept of Bank and bank management, Types of bank, Composition of bank

board of directors, Functions of the directors, Bank management guideline in Bangladesh.

Management of bank environment: Need for study of environment of banking, Factors of

environment of banking, Managerial problems of the bank as caused by external environment.

Sources and uses of funds: Sources and uses of funds, Functions as users and collectors of

bank funds

Performance evaluation of bank: Indicators of a successful & Indicators of a failed bank, how

to deal with failed bank

Deposit Management: Objectives of bank deposit, Types of bank deposits, Factors determining

the level of bank deposits and Deposit insurance.

Capital Management: Types of capital, Importance of bank capital, Functions of bank capital,

The measures of capital adequacy of a bank, and Test of capital adequacy of bank.

Loan Management: Loan vs. Investment, Characteristics of bank loan, Functions of bank loan,

Classifications of bank loan, Importance of bank loan, Characteristics of business who usually

get bank loan.

Bank Risk Management: Definition of risk, Management perspectives of risk, Rationales of

risk management, Bank risk management system.

28

Liquidity Management: Types of liquidity, Traditional measures of liquidity, Considerations in

selecting the liquidity sources, Liquidity vs. Profitability, management of day – to – cash

management in bank

Reference Books:

1. Bank Management – By Dr. A R Khan.

2. Banking Theory and Practice – By Shekhar & Shekhar.

ECO 314: Macro Economics

100 Marks [70% Exam, 20% Quizzes/Class Tests, 10% Attendance]


Macro-Economic aggregates and concepts: Circular flow of income, National income and

related concepts, calculation of National income, National income and social welfare, concept of

Human Development Index. Supply of money, demand for money, price level, Inflation and

Stagflation

Determination of Income and Employment: Overview of classical and Keynesian analysis,

Business cycles – features, causes and remedial Measures, Equilibrium in the Goods and Money

markets

Policy Environment: Role of state in different economic systems- Theory of economic policy-

Monetary policy – objectives and instruments- Fiscal policy – objectives and instruments, ,

impact on business, concept of inclusive growth- Economic stabilization – Fiscal v/s Monetary

policy and Structural policy- Trade policy – Protection v/s Free trade

International Trade: Overview of International trade, Distinction between domestic and

international trade- Basis of trade – comparative cost difference, factor endowment and factor

intensity, Balance of payments – accounting structure, disequilibrium (types, causes and

remedial measures), trends in India’s Balance of payments. Mechanism for international

payments, Flexible v/s Managed exchange rate systems.

Globalization: Globalization – meaning and effects (gains and problems), role of IMF and

World Bank, concept of global recession with contagion effects. World Trade Organization –

agreement s and implications for India, contentious issues, disputes settlement mechanism.

Foreign Capital – need for foreign capital, role of MNCs, FDI v/s Portfolio investment, causes

of rising FDI in Bangladesh.

Note: There should be Case Studies with special reference to Bangladesh.

Reference Books: 1. Modern Economic Theory by K.K. Dewett

2. Dornbusch R, Fischer and Startz – “Macro Economics”, ( Tata McGraw Hill ).

3. Richard T Froyen – “Macro Economics”, ( Pearson Education ).

4. Mankiw N G – “Macro Economics”, ( Worth Publishers).

5. Prabhat Patnaik (ed) – “Macro Economics”, ( Oxford University Press ).

6. Andrew Abel and Ben Bernanke – “Macroeconomics”, ( Pearson Education)

7. H L Ahuja – “Macro Economics for Business and Management” ( S Chand).

8. A Nag – “Macro Economics for Management Students”, (Macmillan)

9. Shyamal Roy – “Macro Economic Policy Environment – an analytical guide for

managers”, ( Tata McGraw Hill ).

29

MGT 324: Management Information Systems



Introduction: Concept of MIS, importance, data and information, information system and

information technology, evaluation of information system

Information System and the Organization: Information system and the organization structure,

roles of IT and IS, system approach, developing information system, how information system

works

Telecommunication and Enterprise wide Networking: Concept of telecommunication,

Telecommunication channel, media and processor, Network protocol and topology,

Telecommunication signals, client- server system, Internet, Intranet, Extranet, business value of

internet

Database Design and Management: Concept of database, data hierarchy, methods of data

organizing in files, Data base management system, models and Data base management

principles

Information Systems for Business Operations: Management support system, E – Commerce,

E–Business, Enterprise E – Business, Enterprise Collaboration, TPS, MIS, DSS, EIS,

Information Systems Security and Control, challenges to control, Ethical and Social Issues,

Ethical Challenges, Information Resource Management

Information Systems for Strategic Advantages: Information Systems for Competitive

Advantage, Information Systems for Management Issues, Enterprise Applications, Enterprise

Systems, Supply Chain Management, Customer Relations Management

Information Systems Security and Control: System validity and abuse, creating a control

environment, ensuring system quality

Management Control of Different Organizations: Multinational companies, services

organizations, Not-for-Profit organizations, management control of projects

Reference Books

1. Management Information System by Kenneth C. Laudon & Jane P. Laudon

2. Management Information System by James A O’ Brien

3. Effective management control: theory and practice by Eric Flamholtz

4. Management Control System by Robert N. Anthony

5. Management Information Systems by Effy Oz

CSE 307: Database Management Programming Lab

100 Marks [60% Practial, 30% Quizzes and Viva voce, 10% Attendance]


AIS 309: Viva Voce

1.5 Credits

Viva Voce will be conducted on the basis of courses offered in Semester- I, Year- III

http://www.google.com/search?tbs=bks:1&tbo=p&q=+inauthor:%22Robert+N.+Anthony%22

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Third Year Second Semester

AIS 350: Cost Accounting-II



1. Process Costing– Nature and procedure– Equivalent Production– Process loss– Accounts of

waste spoilage and defective work– Valuation 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 Costing- objectives

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:


2. Reyburn : Cost Accounting

3. Polimony R. : Advanced Cost Accounting

AIS 352: Advanced Taxation



Course Objectives:

The objectives of the course are to introduce the students with the idea of public finance in

general and then acquaint the learners with the aspects of Income Tax in detail. The course will

also deal with important aspects of value added tax and custom duty.

Course Contents:

(i) Public Finance: Definition – Difference between Public Finance & Private

Finance – Public Finance & Economic Systems.

(ii) Public Receipts: Capital Receipts – Tax Revenue & Non-Tax Revenue.

(iii) Tax Burden: The Expediency Approach – The Social Political Approach – The

Benefit – Receiver Theory – Cost of Service Approach – The Ability to pay Approach

– Usefulness of the concept.

(iv) Public Expenditure: Theories – Kinds – Cannon – Effect – The Public Budget – The

balanced budget – Compensatory Fiscal Policy.

Treatment of Depreciation and Business loss – Set off and carry forward of losses.

Assessment of Partnership: Partnership firms & Requirements for registration – Assessment.

Assessment of Non-residents –

Double Taxation Assessment of Companies and Corporation Including Banks and Insurance Business.

Tax Planning: Methods for individual and business enterprises.

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Value-Added Tax: Definition – Reason for and against – Computation of VAT – Goods &

Services Subject to VAT – Exemptions – Books to be maintained – VAT Authorities.

The Customs Act. 1969: Exponentiation & Restriction on import & Exportation - Exemptions –

Drawbacks – Clearance of Goods for home consumption – Prevention of smuggling – offences

& penalties.

Basic Texts:

1. Musgrave & Musgrave - Public Finance.

2. M.M. Mahmud & others – Income Tax

3. M.A. Baree – Law & Practice of Bangladesh Taxation.

4. Acts relevant to Income Tax, VAT, Gift-Tax and Customs Act.

5. Fazlul Huq, M.A. Akkas & A.S.M. Ashif – Three Taxes & Customs Duties of

Bangladesh, Mallick & Brothers, Dhaka.

Reference Books:

1. Publications and Orders, Notifications & SROs Issued by N/B.

2. Economic Survey issued by the Ministry of Finance.

3. Shil, N.C., Masud, M.Z., and Alam, M.F. – Bangladesh Income Tax: Theory and

Practice (Income Tax, Vat, Gift Tax, Customs)

H.L. Bhattia, Public Finance, Vikas Pablishing House PA Ltd.

AIS 360: Corporate Governance and Business Ethics



Corporate Governance:

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.

4. Corporate Control Strategies– The Corporate Governance Code– Corporate Risk

Management– Corporate Ethics and Management– Corporate 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?

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Business Ethics:

1. Ethics and Business Introduction: The Nature and Scope of Business Ethics– Moral

Development and Moral Reasoning– Arguments for and Against Business Ethics– Moral

Responsibility and Blame- Expectation of Society to Business and Business to Society.

2. Ethical Principles in Business: Utilitarianism, Social Costs and Benefits , Tools of Ethics-

Rights and Duties– Justice and Fairness– The Ethics of Care– Integrating Utility, Rights,

Justice and Caring– an Alternative to Moral Principles: Virtue Ethics– Morality in

International Contexts.

3. The Business System Introduction: Free Market and Rights: John Locke– The Utility of

Free Markets; Adam Smith; Marxist Criticisms; Mixed Economy.

4. Ethics in the Marketplace: Perfect Competition– Monopoly competition– Oligopolistic

Competition– Oligopolies and Public Policy.

5. Ethics and Environment: The Dimensions of Pollution and Resource Depletion– The

Dimensions of Pollution and Resource Depletion– The Ethics of Pollution Control– The

Ethics of Conserving Depletable Resources.

Books Recommended:

1. Colly, John : Corporate Governance– McGraw Hill Book Co. VSA 2006

2. Colly, John : What is Corporate Governance– McGraw Hill Book Co.

3. Keshab, P. : Corporate Governance in India 2008

4. Suzanne, Benn and Dexter, Dunphy :Corporate Governance and Sustainability

5. David, T. Llewellyn : Corporate Governance and the Markets– Challenges,

Opportunities, and Responsibilities.

Manuel, G. Velasquez : Business Ethics Concepts and Cases Fifth Edition

AIS 362: Organizational Behavior



Organizational Behavior: Definition and importance of OB; Goals and Forces of OB;

Concepts and Framework in OB

Values & Attitudes: Meaning and importance of values; Types of values; Values for cultural

assessment; Values of building Attitudes; Components of attitudes; Types of attitudes; Effects of

employee attitudes

Job Satisfaction: Measuring job satisfaction; Factors of job satisfaction; Job satisfaction

measurement; Job satisfaction Vs Performance, Absenteeism, and Turnover

Personality and Perception: Meaning and determinants of Personality; Implication of

personality to OB; Factors influencing perception; Application of perception in organization

Frustration: Meaning and importance; OB applications of Frustration; Frustration and

Motivation

Group & Team Behaviors: Definition of group & team; Classification of group; Stages of

group development; Size of Group; Group influence in individual behavior; Group decision

making techniques; Types of team; Ingredients of effective teams; and Team building

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Leadership: Attributes of 21st century leader; Leadership Theory: Trait theory, Style theory,

and Contingency theory for organizational effectiveness. Motivation: Motivational drives and

approaches; Motivational theories for organizational effectiveness; Money as a motivator.

Reference Books:

1. Organizational behavior by- Stephen P. Robbins

2. Organizational Behavior – Human behavior at work by- John W. Newstrom & Keith

Davis

3. Organizational Behavior Analysis by- Ltithans. F.

4. Management, by - Heinz Weihrich & Harold Koontz

5. Management, by- Stephen P. Robbins & Mary Coulter

AIS 370: Auditing and Assurance Service



Course Objectives:

The objectives of the course are to impart the knowledge among the students about the

introductory concepts, conceptual framework of auditing and auditing process. In addition, the

course will deal with important aspects of conducting audit in Bangladesh and contemporary

issues and development in the field of auditing and assurance services.

Course Contents:

An Introduction to Auditing and Assurance Services: Nature, definition, objectives and

scope of an audit, Types of audit and auditors, The need of an audit, Definition and types of

assurance services, Demand for auditing and assurance, Relationships among auditing,

attestation, and assurance services, Generally Accepted Auditing Standards (GAAS).

Basic Auditing Concepts: Risk Assessment, Materiality and Evidence: 2.1. Risk Assessment

and Materiality Fundamental concepts in conducting an audit: Materiality, audit risk and

evidence; Form and components use and limitations of the audit risk model, auditor’s risk

assessment process, material misstatement, audit tests, risk assessment, concept of materiality in

an audit. 2.2. Audit evidence and audit documentation basic concepts and nature of audit

evidence sources and reliability of the types of evidence, assertions about the classes of

transactions, account balances and disclosures, audit procedures and audit documentation.

Planning the Audit and Understanding Internal Control: Audit Planning & Types of Audit

Test: Concept and objective of audit planning. Factors of audit planning, Planning Procedures,

Knowledge about the client’s business, Overall audit strategy, Audit Programme, Audit

Engagement Letter, Types of Audit test, Purposes and types of analytical procedures. Internal

Control: Concept of internal control and accounting system, need objectives, categories of

internal control, principles of internal control internal audit, evaluation of internal control,

internal control questionnaire and limitations of internal control.

Auditing Business Processes: Audit testing methodology, An overview and application to tests

of controls an application to substantive tests of account balance, audit sampling, auditing the

revenue and collection process, auditing the purchase and payment process, auditing the human

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resource management process, auditing the inventory management process, financing process,

auditing cash, investments, fixed assets, liabilities and equities.

Auditor’s Legal, Ethical and Professional Responsibilities: The fundamental principles of

professional ethics; Threats and safeguards; professional ethical responsibilities; ICAB Code of

Ethics, IFAC Code of Ethics; statutory responsibilities and rights; appointment, remuneration,

resignation, removal, powers, duties, qualifications and disqualifications etc of auditor under

companies act, 1994 and other statutes; key responsibilities desired from international standards

on auditing (ISAs); auditor’s responsibilities defined by case laws arising from alleged

negligence and related exposure and consequences.

Audit Reporting: Meaning and concept of audit report, distinction between report and

certificate; key concepts; opinion true and fair view, materiality and statutory requirements;

basic elements of the auditor’s report; types of audit reports, equalizations in audit reports;

circumstances giving rise to modified reports; limitations on scope and disagreements with

management; auditor’s responsibility before and after the date of the auditor’s reports;

management representation and other special purpose audit reporting.

Special Audits and other Assurance Engagements: Relevant audit planning ---- ( internal

control implications), reporting and professional practice consideration concept ---- audits, not

for profit audits; audit of banks & financial institutions, insurance, ---- societies and educational

institutions; prospectus and other offering documents relating to --- statements and future

oriented information; other types of audits such as value for operational, environmental and

forensic.

Issues and Development Relating to Auditing: International standards on auditing (ISA)

International Auditing Practice Statements (IAPSs). International Standards on Review

Engagement (ISRE). International Standards on Assurance Engagements (ISAEs) and

International Standards on Related Service (ISRSs) Issued by the International Auditing and

Assurance Standards Board (IAASB); The Audit Implications of International Accounting

Standards (IASs) and International Financial Reporting Standards (IFRSs) issued by

International Accounting Standards Board (IASB). Understanding and basis for application; The

current issues and development relating to auditing including audit expectations and

developments in the regulation of audits.

Basic Texts:

1. William F. Messier, Steven M. Glover, Douglas F. Prawitt, “Auditing and Assurance

Services: A Systematic Approach, Fifty Edition.

2. Khawaja Amjad Saeed, “Advanced Auditing.

3. Alvin A. Arens & Jamex K. Loebecke, “Auditing – An Integrated Approach”, Printice

Hall International, Inc, N.J.

Reference Books:

1. Contemporary Auditing and Assurance - MMM & MSU

2. Gill, “Modern Auditing and Assurance.

3. Taylor, “Auditing: Integrated Concepts and Procedures”

4. Study Manual on Auditing Published by ICAB

5. IFAC Handbook of Auditing & Ethics Pronouncements: Latest Version

6. IFAC Code of Ethics for Professional Accountants: Latest Version

7. Institute of Chartered Accountants in England & Walls (ICAEW), 2007, Audit &

Assurance Study Mannual.

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AIS 358: Project on Business Plan

1.5 Credits

At the semester end the student will prepare different business plans as per their interests.

AIS 359: Viva Voce

1.5 Credits

Viva Voce will be conducted on the basis of courses offered in Semester- II, Year- III

Fourth Year First Semester

AIS 400: Advanced Financial Accounting-II



Course Objective:

The main objective of this course is to provide Academic knowledge on different situations like

merger, equisetum, absorption, reconstruction, bankruptcy etc. It will also help students to know

how to prepare financial statements in those different situations.

Course Contents:

Accounting for Consignment: Nature of consignments- Rights and responsibilities-

Accounting by the consignee- accounting by the consignor- Financial statement presentation.

(Griffin)

Accounting for joint venture: Accounting for a corporate joint venture- Accounting for

unincorporated joint venture.(Larsen)

Accounting for Branch and Department including foreign branch: Preparation of final

accounts of branches in the books of head office- Application of relevant accounting standards.

Accounting for Hire purchase and Installment: Nature of installment sales-Installment sales

method-Accounting procedures for installment sales method-Financial statement presentation-

Defaults and repossessions. (Griffin)

Accounting for lease: Nature and types of lease- Accounting records of lessor and lessees- IAS-

17.

Accounting for Royalties: Application of IAS-18 (Revenue recognition)

Bankruptcy and company liquidation accounts including receivership.

VAT accounting (Frankwood)

Government accounting: Nature and scope of government accounting- Characteristics-

Differences with commercial accounting-Government accounting in developing countries-

General observation-Outline of the systems of govt. accounts in Bangladesh-Power and duties of

the comptroller and auditor general of Bangladesh- Preparation of Public accounts: Govt, Local

government and other autonomous bodies.

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Reference Books:

1. Weygandt, Kieso & Kimmel: Intermediate Accounting

2. Muzaffer Ahmad & Shahidul Alam: Advanced Accounting – Practical approach

3. M M Khan: Advanced Accounting

4. Companies Act, and publications of ICAB & ICMAB

5. SEC rules and other relevant acts

6. Richard E. Baker, Valdean C. Lembuke, Thomas E. King, Cynthia G. Jeffrey: Advanced

Financial Accounting.

7. Dennis M. Bline, Mary L. Fischer, Ted D. Skekel: Advanced Accounting.

8. Jain and Narang: Advanced Accounting.

9. E John Larsen: Modern Advanced Accounting.

10. Pickles and Dunkerly: Accountancy

11. Charles H Griffin, Thomas H Williams, Kernuit D Larson: Advanced Accounting.

AIS 402: Accounting Information Systems



Course Objectives: The main objective of this course is to teach students the essentials of an

effective information system, which facilitates processing of accounting data and preparation of

financial information. The course will discuss a wide range of AIS topics which include basic

definitions, details of data processing, documentation, database management and system design,

development and maintenance strategies. After successful completion of the course the students

will be able:

to work in a team situation, where they will be able to design accounting information

systems.

to understand the primary information flows within business environment.

to understand various transactions cycles and basic accounting records in computer-

based system.

to have a basic understanding of ethical issues related to the use of information

technology.

to recognize the implications of computer technology on the internal control structure.

Course Contents:

Theoretical Part

The Information System: An Accountant’s Perspective - The information environment;

Framework of AIS and the various sub systems; Organizational structur;- Role of the

accountant; Accounting information systems; AIS vs. MIS; Accounting as a System; Users of

accounting information system; Management structure information technology and corporate

strategy; AIS and corporate strategy; How AIS can add value to an organization – Models of

decision making, Human aspect of the AIS, Computer hardware and software in AIS-,

Computerized accounting systems – Tools to implement accounting system.

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Introduction to Transaction Processing - An overview of transaction processing; transaction

cycles; the expenditure cycle, accounting record keeping, audit trail, the chart of accounts,

different methods coding, documentation techniques, computer based accounting systems.

E-business: Definition of E-business; E-business models; Categories of e-business; E-business

effects on business processes; Recent EDI facilitators; Integrated electronic data interchange

(EDI); E-business effects on value chain; Information flows in e-commerce; Financial electronic

data interchange (FEDI); Factors to consider in evaluating application service providers (ASPs);

E-business success factors;

Enterprise System- Enterprise resource planning (ERP) system, the value of system

integration, enterprise systems support for organizational processes, major ERP modules,

enterprise systems support for major business event processes.

Data Processing and Data Based Management System (DBMS)- Data input, data storage,

data processing, information output, file-oriented approach, data base approach, logical and

physical views of data, schemas, data dictionary, DBMS languages, relational data bases, data

base management systems (DBMS), data modeling and data base design, introduction to E-

business.

Documenting AIS - Importance of documentation, documentation techniques: Narratives,

document flow charts (DFC), system flow chart, data flow diagram (DFD), system flow chart,

program flow chart, decision table, case tool.

Ethics, Fraud and Internal Control - Ethical issues in business, fraud and accountants,

Internal control concepts and procedures, COSO Framework, Assessing and managing risk

related to AIS, computer fraud and security, general control and application control.

Auditing of AIS: Concept, Audit risk, Audit engagement, Objectives, Procedures, Testing,

Compliance testing, Substantive testing, Approaches to EDP audit, Functions of generalized

audit software.

Overview of Revenue, Expenditure, Production Human Resource Management and

Payroll Cycles – Objectives and functions of individual cycles; Input-process-output of all the

cycles; Different cycles under both manual and computerized systems; Linking all the cycles

with the main systems; Threats, exposures, and control procedures in all the cycles.

General Ledger, Financial Reporting and Management Reporting Systems - Data coding

systems; Financial reporting systems-manual and computerized; Management reporting systems;

Threats, exposures, and control procedures in general ledger and financial reporting cycle.

AIS in Management Control: AIS characteristics and criteria for management control; AIS

data support for management control; AIS-MIS use mix in management control; Accountants

and management control interface; Management control decision using AIS; Decision tools

facilitating managerial decisions: Decision support systems (DSS), Expert System (ES);

Executive Support Systems (EIS).

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Systems Development, Organizations, and Management – Approaches to system

development, AIS development strategies, system development life cycle (SDLC), system

selection, system implementation, post-implementation review, system maintenance,

accountant’s involvement in AIS development/acquisition.

Practical Part

Practical Demonstration: Contemporary accounting and business software like “TALLY”,

“ACCPACK”, “QUICKBOOK”, “ERP software” and others.

Text Book

1. Accounting Information Systems: Marshall B. Romney, Brigham Young University, Paul J.

Steinbart, Arizona State University, Publisher: Prentice Hall

Reference Books

1. Accounting Information Systems: Wilkinson, Cerullo, Raval, Wong-on-wing Publisher:

John Wiley & Sons

2. Core Concepts of Accounting Information Systems : Stephen Moscove, Mark Simkin,

Nancy Bagranoff, Publisher: John Wiley & Sons, Inc.

3. Accounting Information System: Principles, Application and Future Discretions Mawdudur

Rahman Maurice & Halladay Prentice Hall.

AIS 412: International Finance



2. International Financial Management: An Overview– Objectives of the MNCs– Motivation

for International business– Growth in the international business.

3. International flow of funds: International Financial Market– Balance of payments– Factors

affecting Balance of payments.

4. Foreign Exchange markets– Need– Forward Contract– Exchange rate equilibrium– Factors.

5. Currency future and option markets– Currency future contracts Vs forward contracts–

Currency call options– Put options– Efficiency of currency future and option markets.

6. Exchange rate behavior: Systems– Government intervention– Rate adjustment– Government

policy.

7. International arbitrage and interest rate parity– Characteristics– Correlation between

inflation, interest rates and exchange rates.

8. Measuring exposure to exchange rate Fluctuation– Transaction exposure– Economic

exposure– Translation exposure.

9. Financing of international trade– Instruments used in international trade.

10. Direct foreign investment– Policy and impact– World Trade Organization– International

Trade Agreements.

Books Recommended:

1. Madura, J : International Financial Management

2. Eiteman/ Stonehill : Multinational Business Finance

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AIS 412: Advanced Audit and Assurance Services



1. The Modern Audit Process-Other Services- Audit Issues- Business Scenario.

2. Company Audit: Qualification, Appointment, Remuneration, Removal, Rights, Status,

Duties and Liabilities of Company's Auditor– Auditor's Lien– Preparatory Work By an

Auditor before the Commencement of Audit.

3. Divisible Profit and Dividend: Business Profit Vs Capital Profit, Importance of Ascertaining

Correct Profit for a Company, Important Considerations in Determining Divisible Profit,

Auditor's Regarding Divisible Profit and Dividend, Interim Dividend.

4. Auditor's Report and Certificate: Definition, Importance, Features, Contents, Types of

Auditor's Report– Auditor's Report of Sole-Trader-Ship, Partnership and Company,

Auditor's Report Vs Auditor's Certificate– Grounds for Qualification of Auditor's Report –

Specialized Audits & Reports.

5. Auditing Standard and Standard Practice in Auditing: Definition and Classification of Auditing

Standard, Organizations Influencing Auditing Standards, International Auditing Standards and

Guidelines, Auditing Standards Guidelines Published by ICAB, Auditing Profession in

Bangladesh– Standard Practice in Auditing– Techniques of Auditing- Uses of Audit Practice

Manual.

6. Professional Practice and Ethics, Audit & Concepts, EDP, Group Accounts – Non-Financial

Audit- Integrity - Objectivity - Independence - Confidentiality.

7. Cost Audit- Purpose – Cost Audit Report- Report Rules 97- Performance Audit – Social and

Environmental Audit- SME and Audit Exemption Management Audit.

Books Recommended:

1. Sayed Khaja Amjad : Auditing

2. Tandon B. N. : A Hand Book of Practical

Auditing

3. Gupta Kamal : Contemporary Auditing

4. Bangladesh Standards on Auditing : ICAB & ICMAB

6. Government of Bangladesh : The Companies Act. 1994

AIS 420: Operation Research



Course Objectives: Management is a process used to achieve certain goals through the

utilization of resources such as money, manpower, machine, energy, materials, space & time etc.

The degree of success of the manager's job is often measured by the organization's productivity.

The level-of productivity, or the success of the management, depends primarily on the execution

of certain managerial functions such as planning, organizing, directing and controlling. To carry

out these functions, managers engage in a continuous process of making decision. Thus,

decision-making is the most important task for a manager of an organization so as to minimize

the cost or to maximize the profit as because today's business world is competitive and the

environment is changeable and uncertain. The decision has to be quick as well as sound and it

requires a rigorous and scientific approach to the problem. The main objective of this course is

to provide a scientific basis to the managers of an organization for solving problems involving

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interaction of the components of the system for finding a solution, which is the best interest of

the organization as a whole.

Course Contents:

Introduction: Introduction, Origin and Historical Development of OR. Importance of OR,

Objectives of OR, Characteristics of or, scope of or, Models of or, Methods of or, phases of or,

Advantages of or, Limitations of OR, Usefulness of OR in Bangladesh.

Model Formulation: Developing model, Typical Model orientation, Cost Output Model,

Break-Even Model, Demand - Supply Equilibrium Model, Forecasting Model, Inventory Model.

Linear Programming (LP): Review of LP, Duality of LP, Formulation of Dual, Formulation of

Dual when the Primal has mixed constraints, Application of duality, Economic interpretation of

optimal solution of dual problem Sensitivity anal'/sis of LF'}, Range of feasibility, Optimality,

insignificance, Shadow prices and their Economic Interpretation.

Transportation Problem: Introduction, Mathematical model of Transportation Problem. Types

of transportation problems, Methods of Solving the Transportation Problems: Initial Feasible

Solution Methods - Northwest corner Rule. Minimum Cost-cell Method, Vogel's Approximation

Method (VAM), Optimal Solution Methods - Stepping Stone Method and MODI Method,

Transshipment problem.

Assignment Problem: Introduction, Mathematical formulation of assignment problem, Types

of assignment problems, Methods of Solving the Assignment Problems: Hungarian Assignment

Method (HAM), Special Situations of Assignment Problem. Computer solution method.

Queuing Theory {Waiting Line Theory): Introduction, Object of Queuing Theory,

Characteristics of Queuing Model, Assumptions of Queuing Model, Classification of Queues,

Queues Discipline, Single channel and Multiple Channel of Queuing Model, Limitations of

Queuing Theory.

Network Analysis: Project Scheduling: Introduction, Rules of network construction,

Spanning Tree Method, Shortest Route, Maximum Flow Method, Applications of project

management, CPM (Critical Path Method): Computing ES, EF and IF times Concept of critical

path, Computing activity slack time, Determination of critical path. PERT (Program Evaluation

and Review Technique): Expected project completion time, Variance of expected project time,

Probability of certain project completion time, project completion time with certain probability

Advantages and Limitations of CPM & PERT, Crashing of the project networks: Time - Cost-

Trade - Off, Budgetary Control.

Decision Theory: Introduction, Basic terminologies of Decision Theory, Types of Decision-

making: Decision making under Certainty, Decision making under Risk, Decision making under

Uncertainty, Decision making under Competition Uses, of EMV (Expected Monetary Value)

EOL (Expected Opportunity loss), EVFI (Expected Value of Perfect Information), EVSI

(Expected Value of Sample Information), and Decision Tree., Sensitivity, portfolio Analysis and

Decisions.

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Game Theory: Introduction, Basic terminologies of game theory, Assumptions of game, Types

of games, solution systems of game problems. Game with pure strategies, Game with mixed

strategies, Dominance property of Game.

Dynamic Programming: Introduction, Bellman's- Optimality, "Formulation Using Dynamic

programming, Shortest path Problems, Knapsack Problems, Production and Inventory Control

problems, Limitations of Dynamic Programming.

Simulation: Introduction, Types of Simulation, Schema of Simulation, Steps in Conducting

Simulation, Advantage and Disadvantage of Simulation Method, Monte Carlo Simulation

Method, Business Problem Solution by Simulation

Text Books:

1. Anderson. D.R. Sweeney, D.S. and Williams, T. (2012). An Introduction to Management

Science

Reference Books:

1. Render, B.; Stair, R.M. Jr., Hanna, M.E. and Badri, T.N (2012): Quantitative Analysis for

Management

2. Stevenson, W (2012): Management Scienc

AIS 401: Accounting Information Systems Lab

100 Marks [60% Practical, 30% Quizzes and Viva voce, 10% Attendance]


At the end of the semester the teachers’ will conduct Accounting Information Systems Lab. Here

the student will demonstrate their knowledge on the subject.

AIS 409: Viva Voce

1.5 Credits

Viva Voce will be conducted on the basis of courses offered in Semester- I, Year- IV

Fourth Year Second Semester

AIS 450: Investment Analysis and Portfolio Management



Course Objective: This course focuses on the valuation and use of the major investment

vehicles and strategies available in capital markets today. In particular, we will

consider how investors evaluate and form portfolios with instruments such as

stocks, bonds and mutual funds. Although the ultimate objective will be to develop

a conceptual and theoretical background upon which the participant can expand his

or her knowledge of the field of investments, the topical treatment will be rather

practically oriented. It is expected that each participant will have completed the

appropriate finance, mathematics, statistics prerequisites and fundamental

investment course prior to beginning the class.

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Course Contents:

Overview of the Portfolio Formation Process—Investment Environment—Investment,

Financial Assets, Securities Market and its characteristics, Investment Management Process;

The Asset Allocation Decision: Background and Investment Policy Statements; Investment

Style Allocation; Analysis of Exchange Markets—Types of order, Exchange membership;

Margin —margin on long purchase and margin on short sale.

Security market indicator series–time weighted and value weighted index –construction;

DGEN; Free Float Index.

Risk, Return and Portfolio Construction — Definition and Measurement of Risk, Probability

Distribution and Expected return; Risk and Diversification; Mean Variance Portfolio Theory and

Asset Pricing—(a) Portfolio theory—Measuring portfolio’s expected return and risk; Two

risky assets; many risky asset; Delineating Efficient portfolios, shape of the portfolio

possibility curve; Portfolio Diversification–Markowitz diversification; Minimum variance

portfolio; The Efficient Frontier with riskless lending and borrowing.

Techniques for calculating the Efficient Frontier— Short sales allowed with riskless

lending and borrowing; Short sale allowed but no riskless lending and Borrowing; Riskless

Lending and Borrowing with short sales not allowed, No short selling and no Riskless lending

and Borrowing.

The correlation structure of security returns: (a) the Single index model, (b) Multi-index

models and grouping activities. (c) Models of equilibrium in the capital markets — Capital

Market Theory and the CAPM—CAPM Assumptions, Deriving the capital market line,

CAPM–systematic and unsystematic risk, SML, Test of CAPM, APT.

Security Analysis—Fundamental Analysis–Market, Industry and Company analysis;

Technical analysis. Forms of Efficiency.

Security Valuation and Equity Portfolio Management — Overview of the valuation

process, Theory of valuation, valuation of common stock– Equity Valuation Analysis:

Company Analysis and DCF Techniques; Equity Valuation Analysis: Comparable Firm

Techniques; Active Equity Portfolio Management; Evaluation of Prospectus

Fixed Income Securities and Portfolio Management—(a) Fixed Income securities; (b) Bond

pricing (valuation); (c) Bond price volatility.

Professional Asset Management — Investment Companies and Mutual Fund

Evaluation of Portfolio Performance — (a) Composite portfolio performance measures; and

(b) performance attribution analysis.

Texts:

1. Frank K. Reilly and K. C. Brown, 2003, Investment Analysis and Portfolio

Management, 7th Edition, Thomson, South-Western.

2. Block & Hest - Investment & Port Folio Management.

Ref: Elton and Gruber, 1995, Modern Portfolio Theory and Investment Analysis, 5th

Edition, John Wiley & Sons, INC.

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AIS 452 : Financial Reporting and Professional Issues



Financial Reporting & Professional Issues

Reporting Framework: IASB Framework- Regulatory Framework- Convergence Process-Small

and Medium Sized Entities- Fair Presentation, Ethical and Professional Issues: Problems and

challenges.

Presentation of Financial Statement (IAS 1): Purpose of financial statements- Components of

financial statements- Overall considerations in the presentation of financial statements- The

purpose of a statement of financial position- Statement of Financial position classifications-

Information required to be presented in the statement of financial position or in the notes- The

purpose of a statement of comprehensive Income- Information required to be presented in the

statement of Comprehensive Income- The purpose of a Statement of changes in Equity;

Events after the Reporting period (IAS 10): Adjusting Events after the reporting period- Non-

adjusting events after the reporting period; Operating Segments (IFRS 8): Objectives of Financial

Reporting by Segments- Identifying Segments- Reportable segments.

Interim Financial Reporting (IAS 34): Contents and Form- Reporting periods- Recognition

and measurement, Related Party disclosures (IAS24)- Related Parties- Substance over Form-

related Party Transactions- Disclosures.

1. Revenue (IAS 18) and Construction Contracts (IAS 11): Measurement- Recognition of the

sale of goods- Recognition of the rendering of the services- Recognition of revenue

generated on Entity assets- Customer loyalty program-Revenue recognition issues in various

industries in practice; Contract Revenue and contract Cost- Recognition of contract revenue

and cost.

Employee benefits (IAS 19); Share base Payments (IFRS 2); Accounting and Reporting by

Retirement benefit plans (IAS 26).

Financial Instrument: Presentation (IAS 32) - Presentation Liabilities and equity- Compound

Financial instruments; Recognition of Measurement of Financial Instruments (IAS 39/IFRS 9)-

Types of Financial Instruments-Hedge accounting; Disclosure of Financial Instruments (IFRS

7).

Books Recommended:

1. International Accounting : International Financial Reporting

Standard Board (IASB) Standards

2. Epstein and Jermakowicz : Interpretation and Application of International Financial Reporting

Standards

3. ICAEW : Financial Reporting

4. ACCA : Corporate Reporting, Complete Text

5. ICAB Publications : Financial Reporting Materials

44

AIS 460 : Research Methodology



Course Objectives: The objectives of the courses are to acquaint the students with the concept

methodology & steps of research work along with statistical tools to be used for research work.

This will be helpful to researchers both in the academic area & practical field.

Course Contents:

Introduction to Research Methodology: Meaning, Objectives, and significance of Research in

business. Types of Research, Research Approaches, Research Methods Vs Research

Methodology.

Research Process: Stages, Concept of Variables, Stages with Forward and Backward linkages,

Hypothesis, Models, Ethical Issues in Research

Research Problem: Formulation of Research Problems, Selecting Research Problems,

Necessity of Defining Research Problems - Induction And Deduction and Combining inductive

and Deductive reasoning, Techniques involved in defining Research Problems.

Research Design: Need for Research Design, Features of Good Research Design, Important

Concepts, Relevant to Research Design, Types of Research Design"

Sampling Design: Concepts of Population and Sample, Parameter and Statistic, Implications of

Sample Design, Steps involved in Sampling Design, Types of Sampling, Methods of Sampling,

Criteria for selecting a Sampling Procedure" Concept of Standard Error, Point and Interval

Estimation of Population Parameters (Mean and Variance), Sample Size Determination,

Confidence Level.

Data Collection Procedure: Methods of Colleting Primary and Secondary Data, Designing

Questionnaire, Pilot

Survey, Business Case Study.

Data Measurement: Measurement in Research, Measurement Scales, Types of Scales, Sources

of Errors in Measurement, Test of Sound Measurement, Techniques of Developing

Measurement Tools, Scaling, Important Scaling Techniques, Scale Construction Techniques.

Analysis of Data: Multivariate Data Analysis: Multiple Correlation and Regression Analysis-

Partial Correlation and Regression, Multi-Colinearity: Diagnosis and Remedy Processes,

Example of Business Problems.

Review of Testing Procedures of Parametric Hypotheses. Testing Non-Parametric Hypotheses:

Chi-Square Test, Sign Test, Rank Test, Mann-Whitny U. Test, Kolmogrov-Smirnov Z. Test,

Kruskal-Wallis H Test. Example of Business Problems.

Analysis of Variance (ANOVA), Multivariate Analysis of Variance (MANOVA).Example of

Business Problems.

Interpretation and Report Writing: Meaning and Significance of Report Writing, Different

Steps involved in Report Writing, Layout of the Research Report, Types of Reports, Oral

Presentation Techniques of Reports, Footnoting, Bibliography, Referencing and Citation"

45

Issues in Research Methodology in Accounting and Business Research: Conditions

Favouring Research in Accounting, Application of Behavioural Science

Methodology in Accounting

Text Book:

Wiltuam G Zikmund, Business Research Methods, 8th Edition.

Reference Books:

Donald R Cooper and Pamela S. Schindler, Business Research Methods, 8th Edition.

Uma, Sekaran, Research Methods for Business; A Skill Building Approach, 4th Edition.

Saunders, Lews & Thornhill, Research Methods for Business Students, 4th Edition.

AIS 462: Management Accounting



Course Objectives: This course is planned for the graduate students of the department so that

the students realize the importance of Management Accounting as a major source of relevant

information for decision making. Specific objectives of this course are:

a. to describe what managers do and why they need accounting information;

b. to give ideas about cost terms, concepts and classifications;

c. to explain the importance of cost behavior and their relationship with managerial

decision making.

d. to give elementary idea about budgets and budgetary control;

e. to discuss various methods of segment performance measurement;

f. to introduce techniques of generating relevant information for decision making;

Course Contents:

Introduction: Definition of management accounting; Scope and functions of Management

Accounting; Evolution of Management Accounting; Financial Accounting vs. management

accounting; Cost accounting vs. management accounting; The management accountant: The

controller function, the treasurer function; Expanding role of management accountants;

Comparison between traditional and contemporary role of management accountants;

Management accounting in service and non-profit organizations; the management accounting

profession; Standard of ethical conduct for management accountants.

Cost Classification and Cost Behavior Analysis: Cost classification for decision making;

Cost behavior; Analysis and measurement of cost behavior; Methods of segregating costs into

fixed and variable costs (High-low method, Inspection of accounts/Accounts classification

method, Engineering method, Ordinary least square method); Contribution format of Income

Statement.

46

Cost-Volume-Profit Analysis: Assumption and uses of Cost-Volume-Profit (CVP) analysis;

Breakeven analysis; Computations of breakeven point and shutdown point; Graphical approach

to CVP analysis; Margin of Safety, Degree of operating leverage (DOL); Limitations of CVP

analysis; Accounting view vs. Economics view of BEP; Limiting factor.

Relevant Information for Decision Making: The concept of relevant cost; Using relevant cost

information in decision making; Make or buy decisions; Limiting factor analysis; Addition or

deletion of products or departments; Special sales orders; Sell or process further decision;

Replacement of asset decision etc.

Financial Statement Analysis and Cash flow Statement.

Budgeting and Budgetary Control: Budget, forecast and budgeting; Purposes of budgeting;

Benefits; Applicability of budgeting and budgetary control; Budgeting process; Types of

budgets and their interrelationship; Preparation of functional budgets; Cash budget; Master

budget; Budgeted income statement; Budgeted balance sheet; Role of budgeting in Service and

Not-for-Profit organizations; Behavioral aspects of budgeting; Flexible budget vs. Static

budget.

Text Books:

1. Garrison, R. H. and E. W. Noreen. Managerial Accounting. Chicago, IL: Irwin.

2. Horngren, C.T. and G. 1. Sundem and W. O. Stratton. Introduction to Management

Accounting. Delhi. Pearson Education Asia.

Reference Books:

1. Atkinson, A. A., R. S. Kaplan and S. M. Young. Management Accounting. Delhi: Pearson

Edication Asia.

AIS 470: Strategic Management



Introduction to Strategic Management: Define strategy, competitive advantage and strategic

management, three different levels of strategy and what role does each play in the strategic

management process.

Planning and Executing Strategy: Concepts of strategic planning, process of strategy-making

and strategy-executing, developing a strategic vision, setting objectives, crafting a strategy to

achieve the objectives.

External Analysis: Define external analysis, opportunities and threats. External analysis

models, Porter’s five forces model, strategic groups, entry barriers, mobility barriers and exit

barriers, major microenvironment forces that could impact firm competitiveness and

profitability.

Internal Analysis: Define internal analysis, SWOT Analysis, strengths and weakness and

discuss how these differ from opportunities and threats, distinctive competencies, resources and

capabilities, building blocks of competitive advantage, durability of competitive advantage.

47

Corporate-Level Strategy: Corporate strategy, horizontal integration, vertical integration,

strategic outsourcing and its benefits and risks, Strategies for Entering New Businesses,

diversification, multipoint competition, related diversification, unrelated diversification, and

diversification discount, restructuring and re-engineering

Business-Level Strategy: Define business level strategy, competitive positioning, customer

needs and market segmentation, why are competitive positioning dynamic, generic-business

level strategies, value creation frontier, and strategic-group analysis and why it is important for

superior competitive positioning, fragmented industry, and different stages of the industry life

cycle.

Functional-Level Strategy; Define functional-level strategies and its location on an

organizational structure chart, primary roles of functions in achieving efficiency.

Implementing and Controlling Strategy: Concepts of implementation, evaluation and control,

organizational lifecycle, other controlling approaches

Business Case Analysis: Concept, the case method, the strategic audit, building solution to

different business cases, Case Questions

Book Reference

1. Strategic Management by Wheelen and Hunger

2. Strategic Management: Concepts & Cases by Thompson & Strickland

3. Strategic Management by Hills and Jones McGraw- Hill Company

AIS 458: Industrial Tour and Report Presentation

1.5 Credits

At the end of the semester the department will arrange a tour for the students to an (or more)

organization(s). The students will collect data and present a written report as well as a formal

presentation based on their learning from the tour. The report will also reflect the students’ depth

of knowledge regarding the concern subject.

AIS 459: Viva Voce

1.5 Credits

Viva Voce will be conducted on the basis of courses offered in Semester- II, Year- IV

AIS 468: Dissertation

3 credits

At the end of the semester, students will submit a dissertation or do internship in an organization

and submit an internship report.

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