SYLLABUS FOR 2ND YEAR B.B.A.
Core Courses
B.B.A. Course No.-201
Management-2
Marks-80
Mid term-40
1. Objective: Meaning - Nature - Types - Difference between Objectives, Goals and Mission - Setting Objectives and Goals Hierarchy of Goals - Conflict in Goal Setting Resolving Conflict in Goal Setting - Attainment of Objective - Management by Objectives (MBO), Management By Exception (MBE).
2. Policy and Strategy: Meaning - Importance - Sources and Types of Policies & Strategies - Policy Making Process - Formulating Major Strategies - Implementing Strategies.
3. Decision Making: Meaning - Nature - Importance - Process of Decision Making-Decision Making Under Various Conditions of Risk and Uncertainty - Creative Decision Making - Tools & Technique of Decision Making.
4. Managing Productivity: Meaning, - Importance - Factors - Types - Measuring Productivity - Productivity Pattern in Selected Countries - Productivity Improvement Technique - Management of Operation.
5. Total Quality Management (TQM): Meaning - Nature - Principles - Importance - Elements of TQM - Tools and Techniques of TQM - Quality Improvement Programs: Quality Circles - Suggestion Systems; Kalzen, Bench Marking - Some Applications of TQM Programs.
6. Social and Ethical Responsibility of Management: Meaning Importance - Debate and Dimension of Social Responsibility Guidelines for Personal Ethics - Ethics in Business and Workplace.
7. Comparative Management Systems: Meaning - Scope - Importance - Characteristic Features of the US, Germany, China and Japanese Management Systems.
8. Management of Change: Expanding Horizons in Management Impact of Computer and Information Technology Management Managing in the 21st Century.
Basic Text:
1. Robbins & Coulter, Management.
Reference Books:
1. Griffin, Management.
2. Koontz O'Donnel & Heilrich, Management.
B.B.A Course No.-202
Marketing-2
Marks-80
Mid Term-40
1. Company and Marketing Strategy: Partnering to leuild customer relationship - strategic planning - planning for marketing - the marketing process - managing the marketing effort.
2. Consumer Behaviour: Meaning and Importance of Consumer Behaviour - Consumer Buying Decision Process – Determinants of Consumer Behaviour - Models for Analyzing Consumer Behaviour - Organizational Buying Behaviour.
3. International Marketing: Meaning and Importance-International Marketing Environment - Deciding Whether to Go Abroad or not Market Selection - Market Penetration - Devising Marketing Programs - Marketing Organization - Forms of Multinational Corporation - Problems in International Marketing.
4. Services and Non-profit Marketing: Services Marketing - Organization Marketing - Person Marketing -- Place Marketing Idea Marketing.
Final Term-40
5. Agricultural Marketing: Meaning - Features and Importance of Agricultural Marketing - Agricultural Marketing Process - Cooperative Marketing for Agricultural Produces - Produce Exchange in Agricultural Marketing - Problems in Agricultural Marketing.
6. Contemporary Marketing Issues: Consumerism-Environmentalism - E-Marketing - M-Marketing.
7. Creative Competitive Advantage: Competitor Analysis, Completive, Strategies - Balancing Customer and company orientation.
8. Marketing and Society: Social Responsibility and Marketing ethics.
Basic Texts:
I - Philip Kotler, & Gary Armstrong - Principles of Marketing.
2. Philip Kotler - Marketing Management.
Reference Books:
1. William J. Stanton, Principles of Marketing.
2. Pride & Feffel - Marketing.
B.B.A. Course No.-203
Financial Accounting-2
Marks-80
Mid Term-40
1. Partnership Accounts:
(a) Introduction: Allocation of Earnings Among Partners and Preparation of Financial Statements.
(b) Admission of a Partner: Sale of a Partnership Interest Treatment of Goodwill - Revaluation of Assets - Preparation of Balance Sheet After Admission.
(c) Retirement and Death of a Partner: Determining and Payment of Amount Due to a Retiring Partner - Treatment of Goodwill - Admission-Cum-Retirement - Accounting Treatment for Death of a Partner.
(d) Dissolution of Partnership Firms: Closing of Books of Accounts - Effects of Insolvency of Partners - Realisation of Assets; Piecemeal Distribution - Conversion of Partnership into Limited Company.
2. Accounting for Consignment and Joint Venture:
(a) Difference between Sales and Consignment - Account Sale Accounting Procedure in the Books of Both Consignor and Consignee.
(b) Difference Between Joint Venture and Consignment Accounting for Joint Ventures - Separate Set of Books and No Separate Set of Books.
Final Term-40
3. Company Accounts:
(a) Share Issue: Procedure of Issue and Accounting Treatments - Forfeiture and Reissue of Forfeited Shares - Issue and Redemption of Preference Shares and Debentures - Issue of Bonus and Right Shares - Disclosure Requirements as Per Companies Act, 1994 and Securities & Exchange Rule 1987.
(b) Preparation of Financial Statements: Income Statement -Retained Earmings - Balance Sheet and Disclosures in Accordance with Companies Act. 1994. Securities & Exchange rule 1987 and IAS # 1: Presentation of Financial Statements.
4. Branch and Departmental Accounts:
Benefits of Branches Pricing of Goods Sent to Branches by Head Office - Head Office Keeps Branch Books within its own Accounting System – System Stock & Debtor System - Whole-sale Branch System - Branch Keeping Separate Records - Incorporation of Branch - Trial Balance into Head Office Books and Preparation of Financial Statements - Accounting Procedure for Departments or Divisions.
Basic Texts:
1. Simmon and Karrinbrock: Intermediate Accounting
2. Larson and Miller: Accounting Principles
Reference Books:
1. P.E. Fess & C. R. Niswonger: Accounting Principles.
2. R. H. Hermanson, J E. Edwards and M. W. Maher: Accounting Principles.
3. Homgren, Herison and Bamber: Accounting.
4. IASs / IFRSS, Issued by the International Accounting Standards Board.
B.B.A. Course No.-204
Financial Management
Marks-80
Mid Term-40
1. Financial Decisions: Financing, Investment and Dividend Decisions- Financial Management Organization- Financial Management & Its Related Subjects: Accounting, Economics & Statistics.
2. Time Value of Money: Future Value - Present Value - Future Value of a Annuity - Uneven Cash Flow Streams - Amortized Loans.
3. Cost of Capital: Definition - Cost of Debt - Cost of Preference Capital - Cost of Retained Earnings - Cost of Newly Issued Common Shares of External Equity - Composite Cost of Capital - Marginal Cost of Capital (MCC) - Combining MCC and Investment Opportunity Schedule - Capital Rationing.
4. Capital Structure and Leverage: Business and Financial Risks - Determing the Optimal Capital Structure - Degree of Leverage - Capital Structure Theories.
Final Term-40
5. Dividend Policy: Dividend Policy Theories - Factors Influencing Dividend Policy - Declaration of Dividend - Stock Dividend and Stock Split.
6. Financial Statements Analysis: Financial Statement and Reports: Ratio Analysis - Comparative Ratios - Use and Limitations of Ratio Analysis - Statement of Cash Flows.
7. 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.
8. Financial Management practice in Bangladesh.
Basic Text:
1. Eugene F. Brigham, Fundamentals of Financial Management.
Reference Books:
1. J. C. Vanhome, Financial Management & Policy.
2. 1. M. Pandy, Financial Management.
3. P. V. Julkami, Financial Managemefit.
B.B.A. Course No.-205
Business Mathematics-2
Marks-80
Mid Term-40
1. Matrix: Definition -Types of Matrices - Square and Identity Matrix Matrix Operations - Addition - Subtraction - Multiplication Determinants - Scalar Multiplication - Properties of Determinants Minor Co-factor Matrix - Co-factor Expansion - Matrix Transpose - Adjoint Matrix - Matrix Inverse using Co-factor and Gaussian Methods - Solutions to the Systems of Simultaneous Linear Equations by Using Cramer's Rule and Gaussian Inverse Method.
2. Linear Programming: Definition - General Linear Programming 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.
Final Term-40
3. Optimization Using Calculus: Second Derivative Test for Relative Extreme - Locating Absolute Maxima and Minima - Applied Maxima and Minima Problems - Single Variable Business and Economic Models - Profit Maximization - Production and Inventory Model.
4. Multivariate Calculus: Functions of Several Variables, Partial Derivatives, Second-Order Partial Derivatives, Higher Order Partial Derivatives, Implicit Partial Derivatives - Extreme for Multivariate Functions - Constraint Optimization and Lagrange Multipliers - Production and Inventory Models - Business Application.
5. 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.
Basic Texts:
1. Ann. J. Hughes, Applied Mathematics: For Business, Economics, and the Social Sciences.
Reference Books:
1. Frederick S. Hillier and Gerald. J. Lieberman, Introduction to Operations Research.
2. Robert L. Childers, Mathematics for Managerial Decisions.
3. Martin Jr. Mathematics for Decision Making Vol. 1. I and 11
4. Qazi Zameeruddin & Others Business Mathematics.
5. P.M. Karak, Linear Programming and Theory of Games.
6. E. Bourch. Mathematics with Application in Management and Economics.
7. M. A. Taher, Business Mathematics.
B.B.A. Course No.-206
Business Statistics-2
Marks-80
Mid Term-40
1. 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: Newton's Forward and Backward Formula for Interpolation and Extrapolation Method - Its Limitations and Uses.
2. 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.
3. Probability Distribution: Random Variable- Probability Function-Binomial Distribution - Poisson Distribution - Normal Distribution Area under the Normal Curve.
4. Sampling Distribution: Student's Distribution - Chi-square Distribution - Fisher's Z-Distribution - F-Distribution - Their Properties and Uses.
Final Term-40
5. Test Of Hypothesis: Procedure of Testing Hypothesis - Null Hypothesis - Alternative Hypothesis - Type f and Type 11 Errors Level of Significance - Degree of Freedom - One-Tailed and Two Tailed Tests - Power of Test - Tests About Mean-Tests about tile 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.
6. Analysis of Variance: Assumption in Analysis of Variance - Computation of Analysis of Variance - One way and Two way Classification,
7. Statistical Quality Control: Types of Control Charts - X – Charts-R - Chart-C - Chart-P-Chart - Benefits and Limitations of Statistical Quality Control.
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.
3. Mendenhall, Reinmuth & Beaver, Statistics for Management and Economics.
B.B.A. Course No.-207
Theory and Practice of Taxation
Marks-80
Mid Term-40
1. Introduction: Taxation Principles - Kinds of Taxes in Bangladesh.
2. Income Tax: Scope and Meaning of Income - Classification of Income - Allowable and Non-allowable Deductions - Heads of Income.
3. Assesses: Types and Status - Procedure of Assessment
4. Income Computation Under different head of Income.
Final Term-40
5. Income Tax Authorities in Bangladesh: Administrative & Judicial Authority - Appeal - Revision - Penalties.
6. Tax Return: Preparation of Accounts and Tax Return - Assessment of Individual.
7. Tax Evasion & Avoidance: Methods- Techniques-Preventive Measures.
8. Vale-added Tax
9. Gift Tax
Basic Texts:
1. M. M. Mahmud and others - Income Tax.
2. Govt. of Bangladesh, Income Tax Ordinance 1984. Value Added Tax, Wealth Tax & Gift Tax Acts.
3. Finance Acts.
4. Circulars and Orders Issued by NBR.
Reference Books:
1. M. A. Hoque, Income Tax Law
2. H. L. Bhatia, Public Finance.
B.B.A. Course No.-208
Macro Economics
Marks-80
Mid Term-40
1. Introduction: Micro economics vs. Macro economics - Partial vs. General Equilibrium Analysis Static, Comparative Static and Dynamic Analysis - Scope and Subject Matter of Macro Economics.
2. The Model of the Circular Flow of Income: Goods and Money Flows between Households and Firms - Saving - Investment Foreign Trade - Government Activity.
3. National Income Accounting: Measurement and Methods Concepts of National Income - GDP, GNP, NNP, NI, PI, DI, PPR - Problems of GDP Measurement - National Income Accounting System in Bangladesh.
4. Theories of Income and Employment: Classical Theory of income and Employment - Keynesian Theory of Income and Employment - Effective Demand-Aggregate Demand and Aggregate Supply - Saving and Investment, Multiplier.
5. Goods and Money Market: Goods Market Equilibrium - The Derivation of the IS curve - Money Market Equilibrium - The Derivation of the LM curve - Simultaneous Equilibrium of the Goods and Money Market - Monetary and Fiscal Policies for Stabilization Purposes.
Final Term-40
6. Consumption and Consumer Expenditure: Consumption Function - Short-run and Long-run - Overview of the Theories of Consumption - Absolute Income - Life Cycle - Relative Income Permanent Income Hypothesis.
7. Investment Demand: Meaning of Investment - Determinant of Investment - Present Value, Internal Rate of Return, Marginal Efficiency of Investment Criterion - Accelerator Principle - Interaction between Multiplier and Accelerator of Investment - Theory of Business Cycle.
8. Demand for and Supply of Money: Demand for Money - The Quantity Theory of Money - Fisher's vs. Cambridge version Keynesian Theory of Money - The Modem Quantity Theory of Money. Supply of Money - The Instruments of Monetary Policy. The Mechanism of Monetary Expansion - The Determinants of Money Supply.
9. Inflation: Causes and Effects - Theories of Inflation - Anti-Inflationary Measures.
10. Unemployment: Meaning and Measurement - Cost and Causes - Alternative Policy Measures - Unemployment in Bangladesh.
Basic Texts:
1. R. Dornbusch and S. Fischer, Macroeconomics.
2. Philip Hardwick, Bahadur Khan and Joan Langmead, An Introduction to Modern Economics.
Reference Books:
1. Thomas F. Dernburg, Macroeconomics: Concepts, Theories and Policies.
2. William H. Branson, Macroeconomic Theory and Policy.
3. M. C. Vaish, Macroeconomic Theory.
4. P. A. Samuelson, Economics.
5. H. L. Ahuja, Modern Economics
6. M. Chacholiades, International Trade: Theory and Policy.
7. B. Sodersten, International Economics.
B.B.A. Course No.-209
Business Law
Marks-80
Mid Term-40
1. Principles of Law of Contract: Essential Elements of Contract Offer and Acceptance - Consideration - Vold and Voidable Agreements - Free Consent - Performance of Contracts - Termination or Discharge of Contracts- Bailment & Pledge.
2. Companies Act, 1994:
(i) Formation: Definition of Company - Types of Companies Private Limited Company and Public Limited Company - Formation for Malities Memorandum of Association and Articles of Association - Prospectus.
(ii) Management: Management and Administration - Directors Secretary - Meetings and Resolutions - Accounts and Audit.
(iii) Winding up: Winding up of Companies - Compulsory winding up by the Court - Voluntary Winding up by the Members Themselves and Voluntary Winding up by the Creditors - Voluntary Winding up under the supervision of the Court.
Final Term-40
3. Labour and Industrial Laws
(i) Factories Act, 1965 : Health and Hygiene - Safety - Welfare.
(ii) Industrial Relations Ordinance, 1969: Trade Union Collective Bargaining - Joint Consultation - Conciliation Mediation.
(iii) Workmen's Compensation Act, 1923: Workmen's Compensation - Employers' Liability for Compensation - Amount of Compensation - Method of Calculating wages - Distribution of Compensation.
4. Law Relating to Negotiable Instruments:
Definitions (B/E. P/ N & Cheques) - Acceptance and Negotiations - Rights and Liabilities of Parties- Dishonour of Negotiable Instruments.
5. Sale of Goods:
Buyer, seller, Good-Sale & Agreement to sale Essential elements - Transfer of ownership - Performance of Contract of sale.
Text Books:
1. Law of Contract.
2. Factories Act, 1965
3. Industrial Relations Ordinance, 1969
4. Workmen's Compensation Act, 1923
5. Companies Act, 1994.
6. A. A. Khan. Bangladesh Labour and Industrial Law
Dhaka: Provati Prakastani, 2000.
7. A. K. Sen & I. K. Mitra. Commercial Law & Industrial Law,
Calcutta: The World Press Private Ltd. 2002.
B.B.A. Course No.-210
Information Technology in Business
Marks-80
Mid Term - 40
1. Introduction: The concept of Information Technology (IT), Evolution of IT, Expanding role of IT.
2. Computer Hardware: Input devices, Central processing unit, Auxiliary storage devices, Output devices.
3. Computer Software: Introduction, Types, Application of software, Computer Programs - Common tools of analysis - Flow Chart Decision table - Languages for computer - Program Coding Program debugging and testing - Program documentation and maintenance. Operating systems. Data Base Management Systems.
Final Term-40
4. Telecommunications and Networks: Introduction Needs Components of computer networking and its design - Types-PC Networking - LAN - WAN - VAN MAN. E-Business.
5. Strategic Information S stem: Overview of Systems, Business level strategy and the value chain model, firm-level strategy and IT, Industry - level strategy and IS: Competitive forces and network economics, using system for competitive advantage: Management issues.
6. Trends in Information Technology: Advances in Information Technology - Faster Processing- Development of New Generation of computers - Computer Technology and Employment Opportunity - Computer and Individual Privacy - Computers and Crime-Control and Ethics. IT Application in Bangladesh.
Basic Texts:
1. Peter Norton, Introduction to Computer, Fifth edition, Tata McGraw-Hill, New Delhi.
2. Kenneth C. Laudon and Jane P. Laudon, Management Information
Systems: Managing the Digital Firm, Eighth edition.
References:
- Robichaud, Beryl & Muscat, Eugene J. & Hall, Alix-Marie, Introduction to Information Processing.
- Gerald V Post and David. L. Anderson, Management Information Systems - Solving Business Problems with Information Technology, McGraw Hill, New York.
- James A.O' Brien, Management Information Systems: Managing Information Technology in the Networked Enterprise, McGraw-Hill, New Delhi.
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