SYLLABUS FOR 1ST YEAR B.B.A.
Core Courses
SESSION : 2004-2005 and 2005-06
B.B.A. Course No.-101
Management-I
Marks-80
Mid-tenn-40
1. Introduction:
Meaning - Scope - Importance - Principles - Functions - Is Management Science or Art? Is Management a Profession? Management as a Career.
2. Schools & Approaches of Management:
Early contribution to Management - Various Approaches to Management: Taylor's Scientific Management - Functional or Process Approach - Fayol's Principles of Management - Human Relations Approach - Behavioral Science Approach - Quantitative Approach - Systems Approach - Contingency Approach - Other Contemporary Approaches to Management.
3. Planning:
Meaning - Importance - Nature - Types - Steps Factors Affecting Planning - Planning Techniques - Limits to Planning - Making Planning Effective.
4. Organizing:
Meaning - Nature - impoi7tmce - Span of Management - Departmentation - Authority and Responsibility - Types of Organization Structure - Delegation of Authority - Decentralization of Authority - Problems –in Organizing.
Final Term-40
5. Staffing:
Meaning - Purpose - Importance - Recruitment Selection - Training - Promotion - Developing Managers - Using Manager Inventory Chart.
6. Leading: Meaning - Importance - Ingredients of Leadership Styles of leadership: Autocratic, Democratic and Free-reign Likerts' System - Managerial Grid Approach - Theories of Leadership.
7. Motivating:
Meaning - Motivation and Motivator - Importance The Need - Want-Satisfaction - Chain-Theory of Motivation Mc-Gregor's Theory X and Theory Y - Maslow's Need Hierarchy Theory, Hergberg's Two Factor Theory - Vroom's Expectancy Theory - McCelland's Achievement - Motivation Theory Various Motivation Techniques.
8. Controlling:
Meaning - Nature - Importance - Control Process Requirements of an Effective Control System - Control Techniques.
Basic Text:
1. S. P. Robbinn - Management, Current Edition.
Reference Books:
1. Ricky. W. Griffin, Management, Current Edition.
2. Robert Kreitner, Management, Current Edition.
3. Koontz, 0. Donnel & Weilrich, Management, Current Edition.
B.B.A. Course No.-102
Marketing-I
Marks-80
Mid Term-40
1. Introduction:
Meaning - Core Marketing Concepts - Goals of the Marketing System - Nature and Scope of Marketing - Evolution of Marketing - Growing Importance of Marketing - Marketing Management Philosophies.
2. Marketing Environment:
Meaning of Marketing Environment Micro Environment and its Elements - Macro Environment and its Elements - Micro & Macro Environmental Influence on Marketing - Responding to the Marketing Environment.
3. Managing Marketing Information:
Developing Marketing Information System - Conducting Marketing Research.
4. Selecting Target market:
Segmentation, Targeting and Positioning.
Final Term-40
5. Product:
Major Classification Services and Branding Strategies New product development and product life cycle strategies.
6. Pricing:
Price considerations and approaches, pricing strategies, Product mix and pricing strategies.
7. Distribution Channel:
Nature - managing channels and supply chain management.
8. Promotion:
Major element, Media selection, Integrated marketing communication, Advertising, Sales promotion, public relation: personal selling, and direct marketing.
Basic Text:
1. Philip Kotler, Principles of Marketing.
Reference Books:
1. Pride & Femel, Marketing.
2. William J. Stanton, Fundamental of Marketing.
B.B.A. Course No.-103
Financial Accounting-1
Marks-80
Mid Term-40
1. Introduction to Financial Accounting: Background of Accounting Development:
Definition - The purpose and Nature of Accounting Information - The Work of Accountants - Branches of Accounting - The Need for Accounting Concepts and Principles - Professional Associations and Accounting Principles - Generally Accepted Accounting Principles (GAAP) - Introduction to International Accounting Standards (IASS) - Capital and Revenue Expenditures.
2. Recording Changes 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 Errors before and after preparation of Trial Balance.
3. 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.
4. 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.
Final Term-40
5. 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.
6. Accounting for Receivable:
Nature and Composition of Receivable 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 Receivable Written off Earlier.
7. 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.
8. Accounting for Fixed Assets:
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 - Amortization of Intangibles - IAS # 4: Depreciation Accounting & IAS # 16: Accounting for Property, Plant & Equipment.
Basic Text:
1. Jay M. Smith and K. Fred Skousen, Intermediate Accounting.
Reference Books:
1. W. Karrenbrock & H. Simsons, Intermediate Accountancy.
2. M. C. Shukla, T.S. Grewal & S.C. Gupta, Advanced Accounts.
3. RE. Fess & C.R. Niswonger, Accounting Principles.
4. Hrishikesh Chakraborty, Advanced Accountancy.
5. M. M. Khan, Advanced Accounting.
6. Basu and Das, Principles & Practices of Accountancy.
B.B.A. Course No.-104
Managerial Finance
Marks-80
Mid Term-40
1. Introduction:
Concepts and Importance - Functions of Finance Career Opportunities in Finance - Alternative Forms of Business Organization - Goals of Finance - Categories of Finance: Govt. and Business.
2. Risk and Rate of Returns:
Definition and Measurement of Risk-Adjusted Rate of Return - Portfolio Risk - The Relationship Between Risk and Rate of Return - Physical Assets vs. Financial Assets.
3. Financial Environment:
Financial Markets - Financial Institutions- The Cost of Money - Interest Rates Levels - The Determinants of Market Interest Rates and Business Decisions - Organization and Functions of BSB, ICB & BSRS in Bangladesh, World Bank, IMF, Asian Development Bank, Islamic Development Bank - Money Market in Bangladesh.
4. Short-Term Financing:
Sources of Short - Term Financing Accruals - Trade Credit (Accounts Payable) Short-Term Bank Loans - Accounts Receivable Inventory Financing.
Final Term -40
5. Working Capital Management:
Working Capital Terminology The Requirements for External Working Capital Finance - The Cash Conversion Cycle - Working Capital Investment and Financing Policy - Advantages and Disadvantages of Short-term Financing-Cash, Credit and Inventory Management.
6. Long-term Financing:
Common Shares - Balance Sheet Accounts and Definitions - Legal Rights and Privileges of Common Shareholders - Evaluation of Common Shares as a Source of Funds - The Market for Common Shares - Types of Preference Shares - Evaluation of Preferred Shares as a Source of Fund The Investments Banking Process.
7. Long-term Debt:
Traditional Debt Instruments - Evaluation of Long-term Debt as a Source of Fund - The Equity vs. Debt Finance.
8. Leasing Financing:
Its Nature - Types of Leasing - Purchase vs. Leasing.
Basic Text:
1. Eugene F. Brigham, Fundamentals of Financial Management.
Reference Books:
I . S. B. Bloke & G.A. Hirt: Foundation of Financial Management.
2. I. M. Pandey: Financial Management.
3. S. Besly & E. F. Brigham: Essentials of Managerial Finance.
4. R. L. Johnson: Financial Decision Making.
5. M. Jahirul Hoque: Financial Planning and Control (Ph. D. Thesis)
6. GOB, Ministry of Finance, Resume of Financial Institutions.
B.B.A Course No.-105
Business Mathematics-I
Marks-80
Mid Term-40
1. Review of the Basic Algebra:
Basic Algebraic Formulae and their Uses - Fractions, Percentages and Decimals - Exponents and Radicals - Factoring - Simplification - Logarithms - Equations - Inequalities and their Solution Sets.
2. Graphs of Mathematical Function and Their Use as Models:
Idea of a Mathematical Function - Ways of Symbolizing the Functional Relationship - Cartesian Coordinate System - Graphical Representation of a Function - Graphing Linear Equations and Inequalities in Two Variables - Functions and Relations - Graphing Special Functions - Exponential and Logarithmic Functions - Implicit, Explicit and Inverse Functions - Applications to Business Problems.
3. Equations and Non-linear Functions:
Slope of Linear Equation - Different Form of the Straight Line Equation – Form Linear Equation and Solution - Polynomial Functions - Quadratic Functions - Application of Quadratic Models - Exponential Functions - Selected Exponential Models - Constant Growth Rate Model - Unlimited Growth Model - Unlimited Decay Model - Limited Growth Model – Logarithmic Functions.
4. 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.
Final Term-40
5. Set Theory:
Concept - Definition - Characteristics of Set Basic Set Operations - Venn Diagram - Cartesian Products - Business Application.
6. 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.
7. Mathematics of Finance: Definitions, Simple and Compound Interest - Compound Amount Formula - Present Value of an Amount- Effective Interest Rate - Continuous Compounding Annuities - Ordinary Annuities and their Present and Future Value - Sinking Fund - Amortization - Growth Rate of Functions - Functions Defined Over-time.
8. Derivative and the Application of Derivative:
Limit and Continuity of a Function - Rate of Change - Derivatives - Rules of Differentiation of Algebraic - Exponential and Logarithmic Functions of Single Variable - Applications of the Derivatives Increasing and Decreasing Functions - Extreme value of a Function - Applied Maxima and Minima Problems - Application of Derivatives in Business and Economic Problems.
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. I & 11.
3. Quzi Zameerudding, V.K. Khanna & SK, Bombarl, Business Mathematics
4. C.A. Bush & Y. J. E. Yound, Foundation of Mathematics with Application to Social & Management Science.
B.B.A. Course No.-106
Business Statistics-1
Marks-80
Mid Term-40
I. Introduction:
Nature - Scope - Nature of Statistical Data - Classification - Tabulation - Frequency Distribution - Graphical Presentation of Data.
2. Measures of Central Tendency:
Introduction - Arithmetic Mean - Geometric Mean - Harmonic Mean - Weighted Arithmetic Mean-Mode-Median - Quartiles-Deciles-Percentiles - Properties of a Good Average - Empirical Relation Among the Averages.
3. Measures of Dispersion:
Significance of Measuring Dispersion Properties of a Good Measures of Dispersion - Range-Inter-Quartile Range and quartile Deviation - Mean Deviation - Standard Deviation - Co-efficient of Variations and Their Uses.
4. Moments, Skewness and Kurtosis: Moments from Arbitrary Value - Moments from Mean - Relation between Moments - Measures of Skewness and its Uses - Measures of Kurtosis and Its Use.
Final Term-40
5. Correlation Analysis: Significance of the Study of Correlation and Causation - Types of Correlation - Scatter Diagram Method Karl Pearson's Coefficient of Correlation - Rank Correlation Coefficient.
6. Regression Analysis: Difference between Correlation and Regression Analysis - Simple Regression Lines - Regression Equation - Regression Co-efficients.
7. Sampling: Sampling and Census - Advantages and Disadvantages of Sampling over Complete Counting - Different Types of Sampling-Social Surveys - Planning of Surveys-Different Methods of securing Information - Organization, Personnel, Construction of Schedule and Questionnaire - Published Statistics in Bangladesh.
8. Probability: Meaning of Probability, Elements of Set Theory Sample Space - Events - Theorems of Total and Compound Probability - Conditional Probability and Statistical Independence, Expected value of Random Variable.
Basic Texts:
1. Howard L. Balsley, Basic Statistics For Business and Economics.
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.
B.B.A. Course No.-107
Introduction to Business & Bangladesh Studies
Marks-80
Mid Term-40
1. Fundamentals of Business:
Basic Elements: Mission & objectives - Principles - Environment - Branches - Business vs. Economics - Challenges of local & global Business.
2. Forms of Business Ownership & Combinations:
Factors to be considered in selecting forms of a business, Sole-proprietorship - Meaning, Advantage & Disadvantage, Partnership-Meaning, Advantage & Disadvantage, Joint Stock Company - Meaning, Formation. M.A., A.A. - Public limited Company vs. Private Limited Company - Franchising. Entrepreneurship, Merger, Acquisition & Combination-State ownership.
3. Managing Business:
Ethical & Social Responsibility Issues, Management - Meaning, Importance, Functions, Management Skill, Management Roles, Management Levels - Organizing - Meaning, Decisions & Principles of Organizing. Why organizing?
4 Trade:
Wholesale & Retail, small Business, Internal & foreign Import & Export, Trade - Procedures - Problems of Export & Import Trade.
5. Documentations and Institutional Services to Business:
Certification from different authorities, Banking and Trading documents, Import & Exporting Procedure, Shipping documents, Institutions - CPA. Custom & Excise, Taxation, CCI & E, Financial Institutions, BSTI, EPB.
Final Term-40
6. Bangladesh:
Introduction: Emergence of Bangladesh- Topography-Climate-Natural Resources: Agriculture, Industry, Forestry, Minerals, Transport & Communication.
7. Constitution of Bangladesh:
Fundamental Principles - Fundamental Rights - Executive Organs - Forms of Government Bangladesh Parliament.
8. Social Structure:
Social Structure of Bangladesh - Factors Affecting social structure - Impact of British Rule on Social Structure - Social Problems: Poverty, Unemployment, Drug Addiction, Corruption, Slums - Busters and Booms.
9. Financial Administration:
Organization of Finance Ministry Government Budgeting - Sources of revenues & Head of expenditures - Parliamentary Committee relevant to financial administration.
Text & Reference Books:
- Boyce, Thill & Mescon - Excellence in Business - Pcatson Prentice Hall (Revised Edition) - International Edition.
- Steven 1. Skinner & Joha M. Business for the 21st Century, Trance Rich IRWIN.
- Gaoss-Baker: Introduction to Business.
- William G. Nickels, James M. Understanding Business McHugh, and McGraw Hill.
- Constitution of the People's Republic of Bangladesh.
- Economic Surveys of Bangladesh.
- SU Patwary, Financial Administration in Bangladesh
- Harron-ar-Rashid - Geography of Bangladesh.
- Mahad Khan - Bangladesh Society, Politices and Bureaucracy.
B.B.A. Course No.-108
Micro Economics
Marks-80
Mid Term-40
1. 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.
2. The Central Problems of Economic Society:
How the Economic Problems are Solved Under Alternative Economic Systems: Market Economics - Socialist Economics - Mixed Economic - The price System - Value and Price.
3. (A) Theory of Demand and Supply:
The Demand Function Determinants of Demand for a Commodity Market - Demand Curve - Shifts vs Movement in the Demand Curve - Supply Function - Determinants of Supply - Shifts vs Movement in the Supply Curve - Competitive Market Equilibrium - Demand and Supply Its Implication.
(B) Elasticity of Demand and Supply: Price Elasticity of Demand, Point Elasticity of Demand, Arc Elasticity of Demand, Income Elasticity of Demand, Cross Elasticity of Demand. Total Revenue - Marginal Revenue - Relationship between, Marginal Revenue, Price and Elasticity of Demand. Elasticity of Supply Concepts - Application in Business.
4. Theory of Consumer Behaviour:
Utility Analysis - Cardinal vs. Ordinal Utility - Cardinalist Approach - Marginal Utility and Law of Diminishing marginal Utility - Equilibrium - Ordinalist Approach - Indifference Curve Analysis - Budget Line and its Properties Consumer Equilibrium - Effects of Price and Income Change on Consumer Equilibrium - Derivation of Demand and Engel Curve-Definition of Engel Curve - Elasticity Measurement along the Engel Curve - Its application - Classifying Normal Goods, Inferior Goods and Superior Goods - Income Effect and Substitution Effect - Normal Goods, Inferior Goods and Giffen Goods Paradox.
Final tenn-40
5. 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. Producer Equilibrium through Isoquant and Iso cost Curve - Output Maximization vs Cost Minimization - Economic Efficiency - Efficiency in Production - Derivation of Production Possibility Frontier - Cobb-Douglas Production Function and its Properties - Elasticity of Substitution.
6. 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.
7. (A) Concept of a Market and Different Types of Market:
Market Structure - Competitive and Non-Competitive Market Perfect Competition vs Imperfect Competition.
(B) Pricing under Perfect Competition: Short-run and Long-run Equilibrium of Firms and Industry under Perfect Competition Derivation of Firms Supply Curve - Economies and Diseconomies of Scale.
(C) Pricing under Monopoly: Short-run and Long-run Equilibrium under Monopoly - Monopoly and Price Discrimination.
(D) Comparison between Perfect Competition and Monopoly with Respect to Price, Output and Profit.
(E) Equilibrium in Monopolistic Competition and Concepts of oligopoly.
8. The Factor Market:
The Demand and Supply of Factors - Pricing of Factors - Determination of Wages - Marginal Productivity Theory.
Basic Text:
1. P. A. Samuelson, Economics.
Reference Books:
1. R.G. Lipsey, An Introduction to Positive Economics.
2. R. A. Bilas, Microeconomics Theory.
3. Philip Hardwick, Bahadur Khan and Joan Langmead, An Introduction to Modem
Economics.
4. J. P. Gould and C.E. Ferguson, Microeconomics Theory.
A. Course No.-109
Basic English Language
Marks-80
Mid Term-40
1. Listening Comprehension:
(a) Dialogues.
(b) Extended Conversations.
(c) Mini Talks.
2. Structure and Written Expression:
(a) Structure-
· Sentence Structure.
· Word Order.
· Verbs and Verbals.
· Proper Style.
· Word Choice.
(b) Written Expression:
Errors with Word Forms, Word Choice Verbs, Parallel Structures, Pronouns, Singular and Plural Nouns, Verbals, Prepositions, Articles, Comparatives, Superlatives, Word Order, Conjunctions.
3. Reading Comprehension:
(a) Determination of central theme, main topic and purpose.
(b) Scanning facts and negative aspects.
(c) Drawing inferences, testing vocabulary and references.
Final terin-40
4. Sentence Correction:
(a) A general review of basic rules of grammar and syntactical norms.
(b) Basic conventions of Standard written English.
5. Composition:
(a) Framing Sentences with Phrases and Idioms.
(b) Writing Paragraph on to pies related to business; translation of passage from English to Bengali and Bengali to English.
6. The Skills of Good Speaking:
(a) Improving Voice and Speech.
(b) Art of Conversation.
(c) Public Speaking.
(d) Job Interviews.
(e) Dealing with the Boss.
(f) Dealing with subordinates.
(g) Running a Meeting.
(h) Debates.
Basic Texts:
1. P. C. Wren and H. Martin, High School English Grammar and Composition, S. Chand and Company Ltd. New Delhi.
2. Pamela J. Sharpe, How to Prepare for the TOEFL Test, Barron's Educational Series, Inc. U.S.A.
Reference Books:
1. A. Stannard Allen, Living English Structure, Orient Longman, New Delhi.
2. Bru6e Rogers, TOEFL Success, Paterson's, Princeton, New Jersey.
3. E.T.S., Graduate Management Admission Council, The Official Guide for GMAT Review.
4. Michael A. Pyle and Mary Ellen Munoz Page, TOEFL Preparation Guide, BPB publications, New Delhi.
5. R. A. Close, The English we Use, Longman Group limited, London.
6. John Ellison Kahn, How to write and Speak Better, Reader's Digest Association Limited, London.

