MBA (Regular)

MBA (Regular)

bba

Khulna University, Khulna

BBA Course Curriculum

(Effective from the Session 2013-2014)

[Approved in 158th Syndicate Meeting, Resolution No. 5]

 

  1. BBA Course Structure

A student has to achieve 130 credits to obtain BBA degree which includes 35 core courses (both theory and Sessional/tutorial), 3 GED courses, 8 optional courses from four major areas such as, Finance, Marketing, HRM and MIS (details are mentioned below) and 2 courses on bachelor thesis. A student will obtain major in any of that above-mentioned major area by doing six courses (equivalent to 18 credit hours) from one of those areas. In addition, a student is required to take two (02) courses from other major areas (equivalent to 06 credit hours) as optional.

 

For studying some courses that are normally higher-level courses, students are required to complete the pre-requisite course(s). Students will be allowed to register maximum of 25 credit hours in one term with special permission of the Discipline.

 

  1. Course Summary

 

Course Category & Internship Number of Courses Contact Hours Credit Hours
Core Theory 28 84 84
Tutorial/Sessional 07 12 07
GED Theory 03 09 09
Tutorial/Sessional 00 00 00
Major 06 18 18
Optional (from other major areas) 02 06 06
Bachelor Thesis 2 09 06
Total                                                                                                                        130

List of GED Courses (Not in sequence)

No. Course No Course Name Credit
1 ENG-1109 Basic English for Business 03
2 CSE-1111 Basic Applications of Computer in Business Studies 03
3 BA-2109 Industrial Psychology 03
        Total                                                                                                                 09

 

  1. Summary of Courses for the Degree of Bachelor of Business Administration (BBA)
Year 1 Term 1
Course No Name of Course Contact Hour Credit Hour
BA-1101 Financial Accounting I 03 03
BA-1103 Introduction to Business 03 03
BA-1105 Principles of Management 03 03
BA-1107 Mathematics for Business 03 03
ENG-1109 Basic English for Business 03 03
CSE-1111 Basic Applications of Computer in Business Studies 03 03
          Total 18 18

 

Year 1 Term II

Course No Name of Course Contact Hour Credit Hour
BA-1213 Financial Accounting II (Pre BA-1101) 03 03
BA-1214 Tutorial of Financial Accounting II 02 01
BA-1215 Introduction to Finance 03 03
BA-1217 Principles of Marketing 03 03
BA-1219 Microeconomics 03 03
BA-1221 Business Communication 03 03
BA-1222 Tutorial of Business Communication 02 01
            Total 19 17
Year 2 Term I
Course No Name of Course Contact Hour Credit Hour
BA-2101 Legal Issues in Business 03 03
BA-2103 Macroeconomics (Pre BA-1219) 03 03
BA-2105 Banking and Insurance 03 03
BA-2107 Marketing Management (Pre BA-1217) 03 03
BA-2108 Tutorial of Marketing Management 02 01
BA-2109 Industrial Psychology 03 03
             Total 17 16

 

Year 2 Term II

Course No Name of Course Contact Hour

Credit Hour

BA-2211 Human Resource Management 03 03
BA-2213 Business Statistics-I 03 03
BA-2215 Financial Management (Pre BA-1215) 03 03
BA-2217 Entrepreneurship Development 03 03
BA-2218 Tutorial of Entrepreneurship

Development

02 01
BA-2219 Organizational Behavior 03 03
            Total 17 16
Year 3 Term I
Course No Name of Course Contact Hour Credit Hour
BA-3101 Business Statistics II (Pre BA-2213) 03 03
BA-3102 Tutorial of Business Statistics II 02 01
BA-3103 Project Planning and Management 03 03
BA-3105 Cost  Accounting (Pre BA-1213) 03 03
BA-3107 International Business 03 03
  Major 03 03
           Total 17 16
Year 3 Term II
Course No Name of Course Contact Hour Credit Hour
BA-3209 Management Accounting (BA-3105) 03 03
BA-3211 Productions & Operations Management 03 03
BA-3213 Management Information System (MIS) 03 03
BA-3214 Sessional of MIS 02 01
  Major 03 03
  Optional 03 03
           Total 17 16
Year 4 Term I
Course No Name of Course Contact Hour Credit Hour
BA-4101 Business Research Methodology 03 03
BA-4102 Sessional of Business Research Methodology 02 01
BA-4103 Operations Research 03 03
  Major 03 03
  Major 03 03
BA-4105 Bachelor Thesis I 02 02
Total 16 15
NOTE:   The project and thesis topic selected in Course BA-4105 is to be approved by a defense board consisted of 3 faculty members including Head as Chairman

 

Year 4 Term II

Course No Name of Course Contact Hour Credit Hour
BA-4205 Strategic Management 03 03
  Major 03 03
  Major 03 03
  Optional 03 03
BA-4207 Bachelor Thesis II (Pre  BA-4105) 06 04
Total 18 16

 

  1. Area of Concentration (Major Areas)

4.1 Finance (All the courses are of 03 credit hours)

Course No Course Name
FIN-4201 Public Finance
FIN-4203 Financial Markets & Institutions
FIN-4205 Corporate Finance
FIN-4207 Capital Budgeting
FIN-4209 Financial Analysis and Control
FIN-4211 International Trade and Finance
FIN-4213 Investment Analysis & Portfolio Management
FIN-4215 Micro Finance & Credit Market
FIN-4217 Working Capital Management
FIN-4219 Financial Derivatives

 

4.2 Marketing (All the courses are of 03 credit hours)

Course No Course Name
MKT-4201 Consumer Behavior
MKT-4203 Services Marketing
MKT-4205 Selling & Salesmanship
MKT-4207 International Marketing
MKT-4209 Marketing Research
MKT-4211 Advertising
MKT-4213 Brand Management
MKT-4215 Tourism Marketing & Hospitality Management
MKT-4217 Agriculture Marketing
MKT-4219 Strategic Marketing
MKT-4221 Sales Management
MKT-4223 Marketing Information System
MKT-4225 Promotional Management
MKT-4227 Marketing for Non-Profit Organization
MKT-4229 Industrial Marketing
MKT-4231 Retail Management
MKT-4233 Marketing Thought

 

 


4.3 HRM (All the courses are of 03 credit hours)

Course No Course Name
HRM-4201 Human Resource Planning
HRM-4203 Training & Development
HRM-4205 Labor Economics
HRM-4207 Compensation Theory & Practice
HRM-4209 Industrial Relations
HRM-4211 Strategic Human Resource Management
HRM-4215 International HRM
HRM-4217 Organizational Development
HRM-4219 Industrial Sociology
HRM-4221 Leadership Behavior

 

  • MIS (All the courses are of 03 credit hours)
Course No Course Name
MIS-4201 Business Programming (BASIC)
MIS-4203 Systems Analysis and Design
MIS-4205 Database Programming (SQL)
MIS-4207 Data Base Management
MIS-4209 E-Business
MIS-4217 Network management

 

  • Banking and Insurance (All the courses are of 03 credit hours)
Course No Course Name
BIM-4201 Law and Practice in Banking
BIM-4203 Central Banking and Regulation
BIM-4205 Life Insurance
BIM-4207 General Insurance
BIM-4209 Investment Banking
BIM-4211 Development Banking
BIM-4213 Real Estate Finance
BIM-4215 Islamic Banking & practice in Bangladesh
BIM-4217 Micro Insurance
BIM-4219 Islamic Insurance & practice in Bangladesh

 

4.6: Development Management (All the courses are of 03 credit hours)

Course No Course Title
DM-4201 Development Planning
DM-4203 Socioeconomic Study of Bangladesh
DM-4205 Industrial Development Planning
DM-4207 Real Estate and Public Utility Management
DM-4209 Project Management and Implementation
DM-4211 Management of Micro Credit Institutions
DM-4213 Micro Credit and Micro Insurance Programs in Bangladesh
DM-4215 Development and Policy Economics
DM-4217 Governance and Markets
DM-4219 Small Business Management
DM-4221 Entrepreneurship Process and Principles

 


DETAILED SYLLABUS

 

Year 1 Term I

 

BA-1101: Financial Accounting I (3 Credit hours)

Section A

Basic Concepts: Define Accounting, Users and usages of Accounting Data, Accounting Principles, Assumptions the Basic Accounting Equation, Transaction Analysis Using the Accounting Equation and Financial Statements, Accounting Career Opportunities.

The Recording Process: The Account, Summary of Debit/Credit Rules, Steps in the Recording Process; The Journal & Ledger:  The Trial Balance, Limitations of a Trial Balance, Locating Errors.

Adjusting the Accounts: Timing Issues, Fiscal & Calendar Years, Accrual vs. Cash-Basis Accounting, Recognizing Revenues and Expenses, The Basics of Adjusting Entries, Types of Adjusting Entries, Adjusting Entries for Deferrals & for Accruals, The Adjusted Trial Balance

Completing the Accounting Cycle: Worksheet, Steps in Preparing a Worksheet, Preparing Financial Statements from a Worksheet Preparing Adjusting Entries from a Worksheet, Preparing Closing Entries, Posting Closing Entries Preparing a Post-Closing Trial Balance, Reversing Entries—An Optional Step.

Accounting for Merchandising Operations: Merchandising Operations, Operating Cycles, Flow of Costs, Recording Purchases of Merchandise, Freight Costs, Purchase Returns and Allowances, Purchase Discounts, Recording Sales of Merchandise, Sales Returns and Allowances ,Sales Discounts ,Adjusting Entries, Closing Entries, Periodic Inventory System, Determining Cost of Goods Sold Under a Periodic System.

 

Section B

Accounting for Inventories: Classifying Inventory, Determining Inventory Quantities, Taking a Physical Inventory, Determining Ownership of Goods, Inventory Costing, Cost Flow Assumptions, Financial Statement and Tax Effects of Cost Flow Methods, Using Inventory Cost Flow Methods Consistently, Lower-of-Cost-or-Market, Inventory Errors, Income Statement Effects, Balance Sheet Effects, Statement Presentation and Analysis, Inventory Cost Flow Methods in Perpetual Inventory Systems, First-In, First-Out (FIFO), Last-In, First-Out (LIFO), Average-Cost, Estimating Inventories, Gross Profit Method, Retail Inventory Method, A Look at IFRS.

Accounting for Receivables:           Types of Receivables, Accounts Receivable, Recognizing Accounts Receivable, Valuing Accounts Receivable, Disposing of Accounts Receivable, Notes Receivable, Determining the Maturity Date, Computing Interest, Recognizing Notes Receivable, Valuing Notes Receivable, Disposing of Notes Receivable, Statement Presentation and Analysis.

Plant Assets, Natural Resources, and Intangible Assets: Plant Assets, Determining the Cost of Plant Assets, Depreciation, Factors in Computing Depreciation, Depreciation Methods, Depreciation and Income Taxes, Revising Periodic Depreciation, Expenditures During Useful Life, Plant Assets Disposals, Retirement of Plant Assets, Sale of Plant Assets, Natural Resources, Intangible Assets, Accounting for Intangible Assets.

Investments: Accounting for Debt Investments, Recording Acquisition of Bonds, Recording Bond Interest, Recording Sale of Bonds, Accounting for Stock Investment, Valuing and Reporting Investments, Categories of Securities, Balance Sheet Presentation, Presentation of Realized and Unrealized Gain or Loss.

Recommended References:

  1. Jerry J. Weygandt, Paul D. Kimmel and Donald E. Kieso, Accounting Principles, 11th edition, John Wiley & Sons, 2013.
  2. Steve Albrecht, Earl K. Stice and James D. Stice, Financial Accounting, 11th edition, Cengage Learning, 2010.

BA-1103: Introduction to Business (3 Credit hours)

Section A

Basics of Business: Concept of Business, Business organization, objectives of business, factors of production, value chain & the process of value addition, Concept of stake holder, Branches of Business: Industry, Commerce & Trade

Role of Business in National Economy: Concept of economics, Economic System, Macro & Micro Economics, Role of business in the economy of Bangladesh, Considerations for location and site selection for business,

Business environment and Social Responsibility: Business environment – Internal & External environment – components of those, interaction of business with environment, Concept of Business Ethics, Ethics & Legality, Encouraging ethical behavior – Code of ethics, Social Audit, Whistle Blowers, Concept of Social responsibility & its importance, Business responsibility to consumers, responsibility to employees, responsibility to environment, responsibility to investors

Forms of Business Ownership: Sole proprietorship, Partnership, Joint stock company – Advantages & Disadvantages of each, Formation of company & Important documentation – Memorandum of association & Article of association, Concept of double taxation, share & its types, debenture, Co-operatives; State owned enterprise, Considerations for right form of ownership.

 

Section B

Functional & Support Areas of Business Management: Marketing-definition, marketing mix, product, classification of product, PLC, Pricing strategy, Marketing channel, promotion strategy[very short], Market segmentation, concept of Utility Management – Definition, functions, Finance-financial management concept, financial market, Profit Vs Wealth maximization, Financial management process, type of funds & their sources, comparison of debt & equity financing, Leverage & how it works – potential risks, Human resources-definition, HR planning, recruitment, Training & development, compensation, performance appraisal, Major issues of labor law, Accounting – definition – accounting information system

International Business: Concept of International business – Motives of Going International, International Economics, Barriers to International Business, Impacts of Globalization, Forms of International business-MNC, Franchising, Merger, types of Merger & Acquisition

Institutions for Promoting Business: Export Promotion Bureau – its operation, functions; FBCCI – objectives & Functions; Stock Exchange – definition, Function and Services, DSE; Trade Information center – support & services

Trade Practices in Bangladesh: Trade Union in Bangladesh, Objectives of Trade Union, Export and import procedures & Required documentation

 

Recommended References:

  • Strub and Attner, Introduction to Business, 4th Edition, McGraw-Hill, 2008.
  • Steven J. Skinner and John M. Ivancevich, Business for the 21st Century, 2nd edition, Richard D. Irwin, 2002-03
  • M. FaizulHaque and Md. Liton Ali, Introduction to Business, 1st edition, Abir Publications, Bangladesh, 2007

 

BA-1105: Principles of Management (3 Credit hours)

Section A

Introduction: Definition, scope, purpose & functions of management, Management Process, Characteristics of a good manager, Kinds of managers, Managerial roles, Managerial skills, The organization’s environment.

Management Theory and Thought: Importance of theory and history, Precursors to management theory, The Classical Management Perspective-Scientific management, Administrative management, The classical management perspective today; The Behavioral Management Perspective- The Hawthorne studies, The Human Relations Movement; The Behavioral Management perspective today’ Integrating Perspectives for Managers-The Systems perspective, The contingency perspective, An Integrating Framework; Contemporary Management Issues and Challenges

Management Planning & Decision Making: Purposes and goals, Planning process, Organizational plans, Types of strategic alternatives, Barriers of goal setting and planning process, Overcoming the barriers, Types of decision making, Decision making condition, Rational decision making process, Group and Team decision making in the organization.

Organizing: Designing Jobs, Grouping Jobs: Departmentalization, Establishing reporting relationships, Distributing authority, Coordinating activity, differentiating between positions, Line and staff position

Section B

Staffing: Definition, HR Planning, Job analysis, Recruitment, Selection, Interview, Training, Performance Appraisal, Compensation

Motivation: Definition, Importance, Maslow’s hierarchy of needs, ERG theory, Two-factor theory, Theory of individual human needs, Equity theory, Reinforcement theory, Goal-setting theory, McClelland’s theory of need.

Leadership: Definition, Leadership vs. management, Power and leadership, Leadership theory-Michigan studies, Ohio State studies; Situational approaches to leadership-LPC theory, Path-goal theory; Charismatic leadership, Transformational leadership.

Controlling: Meaning and purpose of control, Types of control, Steps in control process, Characteristics of effective control, Resistance to control, Overcoming resistance to control. Recommended References:

  1. Ricky W. Griffin, Management, 7th edition, Houghton Miffin Company, 2001.
  2. Stephen P. Robbins, Management, 10th edition, Pearson, India, 2009.
  3. Harold Koontz, Essentials of Management, 5th edition, Tata McGraw-Hill, 2010.
  4. M. Islam and A. A Khan, Fundamentals of Management, 1st edition, Abir Publications, Bangladesh, 2004.

 

BA-1107: Mathematics for Business (3 Credit hours)

Section A

Number System: Natural number, integers, rational number, irrational number, real numbers and their properties.

Theory of Sets: Finite and infinite sets, null sets, unit set, equal and equivalent set, sub set and power set, union and intersection of sets, universal set, complement and difference of sets, set operation, Venn diagram, application of sets in business.

Linear Relationship and Linear Equations: Linear equations, independent and dependent variables, slope, equation of a line , straight line equation from two point, piece-wise linear functions, fixed, variable and marginal costs, interpretive exercise of cost output, total cost and average cost, break-even analysis, break-even interpretations.

Introduction to the Mathematics for Finance: Time value of money, types/modes of payment, simple and compound interest, compound interest-future value, compound discount-present value, compound interest-future value annuities, compound interest-sinking fund, compound discount-present value annuities, compound discount-amortization.

Matrix Algebra: Definition, types of metrics and their properties, addition, subtraction and multiplication of metrics, inverse of metrics, solution of simultaneous equations, application of metrics in business.

 

Section B

Differential Calculus: Introduction, concept of limit, derivatives, the chain rule for derivatives, successive and partial differentiation, application in business like elasticity of demand, marginal cost, revenue functions, output maximization and cost minimization.

Integral Calculus: Basic rules of integration, methods of substitution and integration by parts, anti-derivatives, definite integrals.

Mathematics for Basic Business Applications: Mathematics of payroll, tax, risk management and banking services.

Mathematics of Retailing: Mark-up and mark-down, inventory control, retailing and pricing, ordering inventory, mathematics for supply-demand trade-off.

Linear Programming: Maximization, minimization, applications of linear programming.

Recommended References:

  1. Gordon D. Prichett and John C. Saber, Bowen Mathematics with application in management and economics, 7th edition, Richard D Irwin, 1993.
  2. Stanley Salzman, Charles D. Miller and Gary Clendenen, Mathematics for Business, 9th edition, Pearson International Publications, 2010.
  3. Cheryl Cleaves, Margie Hobbs and Jeffrey Noble, Business Math, 10th edition, Pearson International Publications, 2013.
  4. C. Sancheti and V.K. Kapoor, Business Mathematics, 11th edition, S. Chand and Sons Publications, 2012.

 

ENG-1109: Basic English for Business (3 Credit hours)

Section A               

Nouns: Countable and Uncountable, Pronouns

Verbs: Present & Past, Present Perfect & Past, Future, Phrasal Verbs, Modals

Questions: Negatives & Answers, Tag Questions

Conditionals – Usage of 1st, 2nd and 3rd Conditionals

Prepositions, Adverbials

Phonetics: Understanding English Phonetics and Phonetic Symbols Leading to efficient English listening and excellence in speaking

Use of Language: Making Polite Requests, approaches to accepting and rejecting requests, seeking permissions, agreeing and disagreeing with statements, Giving directions

 

Section B

Communicative English: Conversation & Dialogue; Notions & Functions; Introductions: Oneself, Other Persons & Group; Use of Small Talks, etc

Paragraph Writing: Structure, Topic Sentence, Topic Developers, Topic Terminators, Open-ended Paragraph, Close-ended Paragraph.

Essay Writing: Structure, Topic Developers, Topic Terminators, Open-ended Paragraph, Close-ended Paragraph.

Essay Writing: Organization, Guided Essay, Open Essay.

Reading Comprehension: Reading Techniques- skimming, Scanning, Inference, etc.; Vocabulary Building- Synonyms, Use of Words in Different Parts of Speech, Summarizing.

Recommended References:

  1. Intermediate English Grammar: Raymond Murphy, Cambridge University Press.
  2. Oxford Practice Grammar: John Eastwood, Oxford University Press.
  3. From Paragraph to Essay: Maurice Imhoof and Herman Hudson Longman.

CSE–1111: Basic Applications of Computer in Business Studies (3 Credit hours)

Section A

Exploring computers and Their Uses: Overview of computer, computer and individual users, computer for organizations, computer in society, choosing the right tools for the job, looking inside the computer system, the parts of computer, the information processing cycle.

The internet and the World Wide Web: Definition of internet, the internet history, the internet major services, email and other internet service.

Interacting with Personal Computer: The standard keyboard layout, the mouse, variant of the mouse, ergonomics and input devices, inputting data into other wise, device for hand.

Computer Outputs: Video and sound, monitors, ergonomics and monitors, printing commonly used printers.

Transforming Data into Information: How to computer represent data, how computers process data, modern CPU, microcomputer processors.

 

Section B

Storing Data: Types of storing devices, categorizing storage devices, optical storage devices, measuring and improving drive performance, optimizing disk performance.

Using Operating Systems: Operating system basics, types of operating systems, managing hardware, enhancing an OS with utility software, survey PC and network operating systems.

Working with Application Software: Productivity software, acquiring software, word processing programs, spreadsheet programs, graphic multimedia.

Working in the Online World: Connecting to the internet, doing business in the world, Ecommerce at the consumer level, Ecommerce at the business level.

Development of Information Systems: The basics of information systems, types of information systems, information systems technologies, the systems development life cycle.

 

Recommended References:

  1. Peter Norton, Peter Norton’s Introduction to Computers, 6th edition, Irwin/McGraw-Hill, 2004.
  2. Computer Basics, School of Science and Technology, Bangladesh Open University, 1997.

 

Year 1 Term II

 

BA-1213: Financial Accounting II (Pre BA-1101) (3 Credit hours)

Section A

Introduction: Define Accounting, User and usages of accounting information, International Accounting standard (IAS), International Financial Reporting Standard (IFRS), Conceptual Framework, Qualitative Characteristics of Accounting Information, Basic Assumptions, Basic Principles of Accounting, and Constraints.

Income Statement and Related Information: IAS-1, Usefulness of the Income Statement, Limitations of the Income Statement, Quality of Earnings, Format of the Income Statement, Elements of the Income Statement, Discontinued Operations, Extraordinary Items, Unusual Gains and Losses, Changes in Accounting Principle, Changes in Estimates, Corrections of Errors, Earnings per Share, Retained Earnings Statement, Comprehensive Income.

Balance Sheet: IAS-1 Usefulness of the Balance Sheet, Limitations of the Balance Sheet, Classification in the Balance Sheet, Current Assets, Noncurrent Assets, Liabilities, Owners’ Equity, Balance Sheet Format, Supplemental Disclosures, Contingencies, Accounting Policies, Contractual Situations, Fair Values, Techniques of Disclosure, Parenthetical Explanations, Notes, Cross-Reference and Contra Items, Supporting Schedules, Company Act 1994.

Statement of Cash Flows: (IAS-7), Usefulness of the Statement of Cash Flows, Classification of Cash Flows, Significant Noncash Activities, Format of the Statement of Cash Flows, Preparing the Statement of Cash Flows, Indirect and Direct Methods, Operating Activities, Investing and Financing Activities, Using Cash Flows to Evaluate a Company, Free Cash Flow.

Acquisition and Disposition of Property, Plant, and Equipment: (IAS-16) Cost of Land, Cost of Buildings, Cost of Equipment, Self-Constructed Assets, Interest Costs During Construction, Valuation of Property, Plant, and Equipment, Cash Discounts, Deferred-Payment Contracts, Lump-Sum Purchases, Issuance of Stock, Exchanges of Nonmonetary Assets, Costs Subsequent to Acquisition, Disposition of Property, Plant and Equipment, Sale of Plant Assets.

Intangible Assets: Intangible Asset Issues, Characteristics, Valuation, Amortization of Intangibles, Types of Intangible Assets, Customer-Related Intangible Assets, Artistic-Related Intangible Assets, Contract-Related Intangible Assets, Technology-Related Intangible Assets, The Value of a Secret Formula, Goodwill, Impairment of Intangible Assets, Research and Development Costs,  Presentation of Intangible Assets, Presentation of Research and Development.

 

Section B

Current Liabilities and Contingencies: Accounts Payable, Notes Payable, Current Maturities of Long-Term Debt, Short-Term Obligations Expected to Be Refinanced, Dividends Payable, Customer Advances and Deposits, Unearned Revenues  Sales Taxes Payable, Income Taxes Payable, Employee-Related Liabilities, Gain Contingencies, Loss Contingencies, Litigation, Claims, and Assessments, Guarantee and Warranty Costs, Premiums and Coupons Environmental Liabilities, Presentation of Current Liabilities and Contingencies.

Long-Term Liabilities: Bonds versus Notes, Issuing Bonds, Bonds Issued at Par, at Discount or Premium on Interest Date, Bonds Issued Between Interest Dates, Effective-Interest Method. Classification of Discount and Premium, Costs of Issuing Bonds, Extinguishment of Debt, Long-Term Notes Payable, Zero-Interest-Bearing Notes, Notes Issued for Property, Goods, or Services, Fair Value Option,  Reporting and Analyzing Long-Term Debt, Off-Balance-Sheet Financing.

Stockholders’ Equity: Corporate Capital, Issuance of Stock, Reacquisition of Shares, Accounting for and Reporting Preferred Stock, Dividend Policy, Financial Condition and Dividend Distributions, Types of Dividends, Stock Split, Disclosure of Restrictions on Retained Earnings, Presentation and Analysis of Stockholders’ Equity.

Accounting for Leases: Leasing Environment, Advantages of Leasing, Off–Balance-Sheet Financing, Conceptual Nature of a Lease, Accounting by the Lessee, Capitalization Criteria, Asset and Liability Accounted for Differently, Capital Lease Method (Lessee), Operating Method (Lessee), Comparison of Capital Lease with Operating, Accounting by the Lessor ,Classification of Leases by the Lessor, Direct-Financing Method (Lessor), Operating Method (Lessor), Sales-Type Leases (Lessor).

Accounting for Pensions and Postretirement Benefits: Nature of Pension Plans, Role of Actuaries in Pension Accounting, Accounting for Pensions, Alternative Measures of the Liability, Recognition of the Net Funded Status of the Pension Plan, Components of Pension Expense Using a Pension Worksheet, Entries and Worksheet, Amortization of Prior Service Cost (PSC), Entries and Worksheet, Reporting Pension Plans in Financial Statements, Within the Financial Statements, Within the Notes to the Financial Statements, Special Issues.

Accounting Changes and Error Analysis: Changes in Accounting Principle, Retrospective Accounting Change, Changes in Accounting Estimate, Change in Reporting Entity, Correction of Errors, Motivations for Change of Accounting Method,  Error Analysis, Balance Sheet Errors, Income Statement Errors, Counterbalancing Errors, Non-counterbalancing Errors, Preparation of Financial Statements with Error Corrections.

Recommended References:

  1. Donald E. Kieso, Jerry J. Weygandt, and Terry D. Warfield, Intermediate Accounting, 14th edition, John Wiley & Sons, 2011.
  2. Earl K. Stice, James D. Stice and fred Skousen, Intermediate Accounting, 17th edition, Cengage Learning, 2009.

 

BA-1214: Tutorial of Financial Accounting II (1 Credit hours)

The Detailed Syllabus will be provided by concerned Course Teacher.

 

BA-1215: Introduction to Finance (3 Credit hours)

Section A

Basics of Finance: The definition of Finance, The role of Financial Management, Agency conflict, the goal of firm, the business and financial environment

Financial Statement Analysis: Ratio analysis for decision making, significance for analyzing ratios, limitations of ratio analysis.

The Time value of money: Present value and Future value of single amount, relationship between present value and future value, Present and Future value of annuity, simple and compound interest rate, quoted rate, effective annual rates, annual percentage rates, loan types and amortizations.

Short term financing: Spontaneous financing, negotiated financing, factoring accounts receivable, other sources of short term financing.

Cash and marketable securities management: Motives for holding cash, Optimum cash balances, Investment in marketable securities

 

Section B

The capital Market: Public issue, private placement, secondary market, Long term financing, Bond and their features, preferred stock and their features, common stock and their features.

Intermediate term financing: Term loans, equipment financing, lease financing.

Capital budgeting and estimating cash flows: Overview of Budgeting process, estimating project cash flows

Capital budgeting techniques: Project evaluation and selection (Alternative methods), potential difficulties, Capital rationing.

Recommended References:

  1. Stanley B. Block and Geoffrey A. Hirt, Foundations of Financial Management, 13th edition, McGraw-Hill Higher Education, 2008.
  2. Lawrence D. Schall and Charles W.Haley, Introduction to Financial Management, 6th edition, McGraw hill College, 1991.
  3. James C. Van Horne, Financial Management and Policy, 12th edition, Pearson Prentice Hall, 2001.

 

BA-1217: Principles of Marketing (3 Credit hours)

Section A

Introduction to Marketing: Definition of market; nature & scope of marketing; role of marketing in a developing country; need, want, demand

The Marketing Environment: Analyzing the marketing environment, the company’s microenvironment, the company’s macro environment, responding to the marketing environment, Competitor analysis, competitors, assessing competitors, basic competitor strategies

Market Segmentation: Market segmentation & market aggregation; bases of market segmentation; psychological; social & cultural determinants of consumer behavior; market targeting; positioning competitive advantage.

Product: Products, services, brands, product levels,; product classification; product line; product decision; product mix; product strategies, product life cycle, new product development.

 

Section B

Pricing: Pricing factors; general pricing approaches, new product pricing; product mix pricing; price adjustments, price changes

Distribution: Physical distribution & logistics; different channels of distribution; channel strategies; channel design decision, channel management decision, retailing and wholesaling, retailer marketing decisions, wholesaling marketing decisions.

Promotion & Personal selling: The promotion mix, integrated marketing communications, developing effective marketing communications, promotional budget, advertising, public relations, personal selling, the personal selling process, managing customer relationship, sales promotion; major sales promotion tools.

Sustainable Marketing: Concepts of sustainable marketing, meeting the needs of consumers, businesses, and society – now and in the future – through socially and environmentally responsible marketing actions, major social criticisms of marketing and ways to overcome

Recommended References:

  1. Philip Kotler and Gary Armstrong, Principles of Marketing, 15th edition, Pearson Prentice Hall, 2013.
  2. William J. Stanton, Bruce J. Walker and Michael J. Etzel, Fundamentals of Marketing, 10th edition. McGraw-Hill College, 1994.
  3. William D. Perreault Jr., Joseph P. Cannon, E. Jerome McCarthy, Essential of Marketing, 13th edition, McGraw-Hill/Irwin, 2011.

 

BA-1219: Microeconomics (3 Credit hours)

Section A

The Nature and Method of Economics: What is economics, micro comics vs. macro comics, goals of economics, the nature and methods of economics, Graphs and their meaning

The Economizing Problem: Opportunity cost, Production Possibility Frontier (PPF); efficiency and equity, economic systems

Understanding Individual Market: Demand and Supply: The concepts & determinants of demand & supply; market equilibrium

Demand and Supply: Elasticity and Its Application: Price elasticity of demand & supply, income elasticity of demand; cross elasticity of demand; and price ceilings and price floors.

Consumer Behavior and Utility Maximization: Utility maximization theory, budget line & indifference curve.

 

Section B

The Cost of Production in the Short Run and Long Run: Fixed cost, variable cost, total cost, marginal cost, average cost and law of diminishing marginal return.

Price and Output Determination:  Pure Competition: Characteristics of pure competition, profit maximization, loss minimization & shutdown case.

Price and Output Determination:  Pure Monopoly: Characteristics of pure monopoly, price discrimination; regulated private monopolies, profit maximization, loss minimization & shutdown case in pure monopoly.

Price and Output Determination:  Monopolistic Competition: Characteristics of pure competition, profit maximization, loss minimization & shutdown case.

Price and Output Determination:  Oligopoly: Characteristics of pure competition, profit maximization, loss minimization & shutdown case.

Labor Market: Introduction to labor market and wage determination

Recommended References:

  1. Campbell R. McConnell, Stanley L. Brue and Sean M. Flynn, Economics: principles, Problems and Policies, 16th edition, McGraw-Hill/Irwin, 2005.
  2. Campbell R. McConnell, Stanley L. Brue and Sean M. Flynn, Economics: principles, Problems and Policies, 19h edition, McGraw-Hill/Irwin, 2011.

 

BA-1221: Business Communication (3 credit hours)

Section A

Communication in the Workplace: Importance of Communication in Business, Main forms of Communication; Communication networks of the Organization, Nature of Business and Communication Needs, Communication Model, Communication Barriers, Ways of Overcoming Communication Barriers, Business Meetings, Rules of Conducting & Participating in Effective Meetings, Meeting Minutes

Fundamentals of Business Writings: 6 C’s of Ideal Writing, Adaptation, Selection of Proper Words, Writing Process, Principles of Business Writings, Non-Discriminatory Writing, Common Jargons and Acronyms in Business, Writing for Effect, Ways of Bringing Right effect to Business Writing, You View Point

Major Business Correspondences: Traditional Business Letters, Office Memo, Major Parts of Business Letters, Punctuation, Letter Formatting & Composition, E-mail: Advantages & Disadvantages, Adaptation to Different Business Letter Situations – Good News, Bad News, Neutral or Routine and Persuasive (Sales)

Communication across Cultures: Intercultural and International Communication, Cultural Differences, Challenges in Intercultural Communication, Ways to overcome Challenges, Back-Translation

 

Section B

Business Reports: Definition of Report, Basics of Report writing; Formal and Informal reports, Report Proposals, The Report Structure of Long Formal Report, Different Heading Systems, Conventional method, Parallel construction, Enriching Reports with Figures, Charts and Data, Writing References

Oral Presentation & Public Speaking: Oral Presentation & Public Speaking, Basic Parts of Presentation, Methods & Tricks of Good Presentation, Elements of Good Talking; Listening, Ways to develop Listening Skills

Nonverbal and Intercultural Communication: Nonverbal Communication (NVC), Importance of Nonverbal Communication, Major Forms Nonverbal Communication, Improving NVC

Communication for Personal Career: Cover Letters, Strategy in Job Applications, CV & Résumé Writing, Tips for Facing Interviews

References:

  1. Guffey M. E., Essentials of Business Communication, 7th Edition, Thomson South-Western, Mason, USA, 2007.
  2. Lesikar, Raymond V; Pettit, John & Flatley, Marie E., Business Communication – Making Connections in Digital World, 11th Edition, McGraw-Hill/Irwin Ltd., New York, USA,2008
  3. Bovee C. L., Thill J. V., Chaturvedi M., Business Communication Today, 9th Edition, Pearson Education Inc. Ltd., 2009

 

BA-1222: Tutorial of Business Communication (1 Credit hours)

The Detailed Syllabus will be provided by concerned Course Teacher.

 

Year 2 Term I

 

BA-2101: Legal Issues in Business (3 credit hours)

Section A

Law of Contract: Meaning, The essential elements of a valid contract, meaning of offer and acceptance , Rules regarding offer and acceptance, Revocation of offer and acceptance, Definition and Types of  Consideration, Rules regarding consideration, Issues relating  to considerations, Void and voidable Agreements, Parties capable of entering into a contract, Provisions relating to Free consent, Void and Voidable Agreements. Termination of contract: Different Methods and their consequences, Quasi Contract.

Law relating to Sale of Goods: Definitions, Sale vs. Agreement to Sale, Essential Elements, Hire Purchase Agreement, Conditions and Warranties, Implied Conditions of  Sales, The Doctrine of Caveat Emptor. Rules regarding transfer of property and Performance of contract of sale.

Law relating to Agency: Meaning of Agent & Principal, Agent vs. Servant, Different Classes of Agent, Methods of creating Agency, Agent’s Authority, Subagent vs. Co agent, Duties and rights of agent and principal, Termination of Agency.

Law relating to   Negotiable Instruments: Meaning, Different types of negotiable instruments and their features, Acceptance, Negotiation, Endorsement, & Maturity of Negotiable Instruments, Rights & Liabilities of parties.

Law relating to Partnership and Company: Partnership: Application, Essential elements of partnership, Rules regarding forming, managing and termination. Company: Definition, Features, Types of Company, the Memorandum and Articles of Association. Formation and Winding Up.

 

Section B

Introduction to The Bangladesh Labor Act 2006: Some Definitions, Classification of Workers. Employment of Young Persons.

Rules regarding Health and Hygiene, Rules Regarding Welfare Measures

Rules Regarding Working hours and Leave

Trade Unions and Industrial Relations: Trade Union of Workers and Employers, Registration of a trade union, Disqualification to become an officer or member. Transfer of Trade union officials, Unfair labor practices on the part of Employers and Workmen, CBA, Functions and formation of CBA, Settlement of Industrial Dispute, Labor Court, Labor Appellate Tribunal, Legal Proceedings.

Recommended References:

  1. Arun Kumar Sen and Jitendra Kumar Mitra, Commercial Law and Industrial Law, 23rd edition, The World Press Private Ltd, Calcutta, India. Year (10th edition, 1970)
  2. Md Abdul Halim, The Bangladesh Labor Code, CCB Foundation Dhaka, 2006.
  3. Business Law – Mohammad Khalekuzzaman
  4. A Handbook on the Bangladesh Labor Act, 2006, Published by Bangladesh Employers’ Federation, August 2009.

 

BA-2103: Macroeconomics (Pre BA-1215) (3 credit hours)

Section A     

Basics of Macroeconomics and National Income Accounting: Issues of macroeconomics, Classical vs. Keynesian Approach, National Income Accounting, GDP and NDP, Nominal and Real GDP, GDP Measurements, Components of Demand, GDP and Disposable Income, Simple Economy, Equations.

Income, Spending and Consumption: Aggregate Demand & Equilibrium Output, Consumption Function and Aggregate Demand, Consumption and Saving, Equilibrium Income and Output, Savings and Investments, The Multiplier, The Govt. Sector, Income Tax and The Multiplier

Money, Interest and Income: Goods Market and the IS Curve, Investment Demand Schedule, The Role of the Multiplier, The Asset Market and the LM Curve, Real and Nominal Money Demand, The Demand for Money, Equilibrium and LM Curve, Adjustments.

Monetary and Fiscal Policy: Monetary Policy and Fiscal Policy, Monetary Expansion and its effect on IS-LM curve, Transmission Mechanism, Liquidity Trap, Classical Case, Crowding Out, Monetary Accommodation of Fiscal Expansion.

Budget Deficit and the Public Debt: The Role of Deficits and Debt in the Economy, How Budget Deficits are Financed, Public Debt as a Burden, Implications of Deficit Financing for Interest Rates and Growth, Important Aspects of this Discussion Revolve around a Surprising Question, Raising Taxes or Issuing Debt.

 

Section B                

The Demand for Money: Monetary aggregate, function of money, factors that affect the money demand, money demand function, motives for holding money: (i) transaction motive- Baumol approach, (ii) precautionary motive, (iii) speculative motive, liquidity trap and bull-bear factor, interest rate implication in money demand theory, velocity of money and quantity theory.

The Central Bank, Money and Credit: Money supply principles in an economy (role of CB, Public and Banks), money stock determination, Currency Deposit Ratio, Reserve Deposit Ratio, Bank Run, High Powered Money, Money Multiplier, money supply instruments: open market operation, reserve requirement, discount window lending, factors that affect monetary base, money multiplier and money supply.

International Linkages: Balance of Payments And Exchange Rates, Intervention, Different Types of Exchange Rates, Market Equilibrium, Capital Mobility, Policy Dilemmas, Perfect Capital Mobility and Flexible Exchange Rates, Adjustment Process and the Fiscal Policy.

Inflation and Unemployment: Inflation, Aggregate Supply, Aggregate Demand, Wage Setting, Unemployment, Short Run and Long Run, Stagflation, Overshooting, Full Unemployment, Unemployment Benefit.

International Adjustments and Interdependence: The Role of Prices in the Open Economy, Financing and Adjustments, Automatic Adjustments, the J-Curve, the Monetary Approach to the Balance of Payment, Flexible Exchange Rate Money and Prices, Exchange Rate Overshooting, Purchasing Power Parity, Intervention, Interdependence.

Recommended References:

  1. Rudiger Dornbusch, Stanley Fischer and Richard Startz, Macroeconomics, 11th edition, McGraw Hill, 2011.
  2. Andrew B. Abel, Ben S. Bernanke and Dean Croushore, Macroeconomics, 8th edition, , Pearson Pearson Pearson Prentice Hall, 2013.
  3. Vernon Henderson and William Poole, Principles of Macroeconomics, Lexington Books, 1991.
  4. Paul Samuelson and William Nordhaus, Economics, 19th edition, McGraw-Hill/Irwin, 2009.

 

BA-2105: Banking and Insurance (3 credit hours)

Section A     

Overview of Banks and Their Services: Banks, services of traditional banks, services of modern banks, historical evolution of banking, trends in modern banking, technological evolution and modern banking, challenges of modern banking, general structure of banking organizations, Concepts of economic system and financial system, function of financial system, concept of Financial Intermediaries, Bank as Financial Intermediaries.

Lending Policies and Procedures: Types of loan, bank’s rating of loans, written loan policy, steps in lending process, characteristics of a good loan, typical loan agreement, loan review.

Investment Functions in Banking: Investments instruments of banks, money market instruments, capital market instruments, recently developed investment instruments, factors affecting banker’s choice of investment instruments, maturity strategy and tools.

Performance Evaluation of Banks and Duration Gap Management: Balance sheet of Banking organizations, income statements, bank’s assets, bank’s liabilities, funds-flow statements, capital-account statements, value of a bank, profitability ratio analysis, breaking down analysis of ratios, measuring risks in banking, Assets, liabilities and fund managements strategies, concept of duration, duration and hedging against interest rates, duration gap managements and its limitations.

Central Banking and Bank Regulation: Role of central bank, money stock determination, central bank and monetary policy, open market operation, money multiplier, multiplier impact through central banking operation, regulating strategies of modern central banking, roles of regulation, advantages and disadvantages of regulation.

 

Section B     

Introductory concepts of Risk and Insurance: Definition of risk, uncertainty, objective vs. subjective risk, chance of loss; Accuracy of prediction- Law of large numbers, number of exposure units required; Frequency and severity of loss-Heinrich triangle, Frequency reduction- Domino Theory, Severity reduction- Separation vs. Duplication; Peril and Hazard, Types of Hazard; Types of basic risk categories-Pure risk vs. Speculative risk, Fundamental risk vs. Particular risk; Risk Management Measures, Concepts of Insurance: definition of insurance, characteristics of insurance, requirements of an insurable risk, Pooling agreement, arson for profit

Risk Management Techniques: Risk Management and its objectives; Steps of Risk Management Process; Methods of Handling Risk: (i) Non-insurance techniques- Risk Avoidance, Loss Control-Loss prevention, Loss reduction, Loss Control decision; Risk Retention- planned vs. unplanned retention, funded vs. unfunded retention, Risk retention decision; (ii) Insurance techniques; Selection of the optimal mix of risk retention and risk transfer.

Insurance Principles and Legal Provisions: Insurable interest-wagering agreement; Subrogation-Hold harmless agreement; Utmost good faith-Representation, concealment and warranty; Proximate cause, Basic parts of an Insurance Contract; Distinct legal characteristics of insurance contracts; Types of Deductibles; Insurance Clauses- Law and agent, Waiver and Estoppel, Co-insurance Clauses, Endorsements and riders.

Different Insurance Policies: Life Insurance – Premature death and life insurance; Determination of the amount of the life insurance to own (Capital Retention Approach); Life insurance contractual provisions, creation of annuity funds, methods of premium payment, Mortality Rate and Premium Calculation, Basics of Individual Health Insurance Coverage, Marine Insurance, Fire Insurance, Auto Insurance: Policies and Losses, Contracts for each Policies and Payment Methods

Recommended References:

  1. Barbara Casu, Claudia Girardone and Philip Molyneux, Introduction to Banking, Pearson Pearson Pearson Prentice Hall, 2006.
  2. Peter S. Rose, Commercial Bank Management, 5th edition, McGraw Hill/Irwin, 2001.
  3. T. Somashekar, New Age Banking, New Age International Publications, 2009.
  4. Frederic S. Mishkin, Economics of Money Banking and Financial Markets, 9th edition, Pearson Pearson Pearson Prentice Hall, 2009

 

BA-2107: Marketing Management (Pre BA-1217) (3 credit hours)

Section A     

Introduction: Defining the marketing management focused on 21st century, Meaning and scope of marketing management, various stages of demand & the corresponding marketing tasks, the new economy, how business & marketing are changing, adapting marketing to the new economy, changing marketing practices: customer relationship marketing.

Customer Value & Satisfaction: Definition, customers perceive value, The value delivery process, total customer satisfaction, tools for tracking & measuring customers satisfaction, the nature of high performance business, delivering customers value & satisfaction, attraction & retaining customers, customer profitability, company profitability & total quality management,

Market Oriented Strategic Planning: Definition, corporate & divisional strategic planning, business strategic planning, Establishing strategic business units, Assigning resources to each SBU, Assessing growth opportunity; Business unit strategic planning, the nature & content of a marketing planning

Analyzing Consumer Markets: What influences consumer behavior? Key psychological processes, The buying decision process,

Crafting the Brand Positioning: Developing and establishing a brand positioning- Determining a competitive frame of reference, Identifying optimal points-of-difference and points-of-parity, Choosing POPs and PODs, Brand mantras, Establishing brand positioning.

 

Section B                

Business Market & Business Buying Behavior: Definition, differences between business market and the consumer market, buying situation, participants in the business buying process, major influences on buying decisions, the purchasing process, institutional & Govt. markets.

Dealing with the Competition: Competitive forces, identifying competitors, analyzing competitors, designing the competitive intelligence system, designing competitive strategies, balancing customers & competitor orientation.

Designing Global Market Offerings: Competing on a global business; deciding whether go abroad; deciding which market to enter; deciding how to enter the market; deciding on the marketing program; Deciding on the marketing organization

Managing The Total Marketing Effort: Trends in company organization; marketing organization; marketing implementation; evaluation & control

Recommended References:

  1. Philip Koter and Kevin Keller, Marketing Management, 14th edition, Pearson Education, 2011.
  2. Orville Walker and John Mullins, Marketing Strategy: A Decision Focused Approach, 8th edition, McGraw-Hill/Irwin, 2013.
  3. O. C. Ferrell and Michael Hartline, Marketing Strategy, 6th edition, Cengage Learning, 2012.
  4. Kenneth R. Davis, Marketing Management, 4th edition, John Wiley & Sons Inc., 1981.
  5. S. Ramesh Kumer, Case Studies in marketing Management, Pearson Prentice Hall, 2012.

 

BA-2108: Tutorial of Marketing Management (1 Credit hours)

The Detailed Syllabus will be provided by concerned Course Teacher.

BA-2109: Industrial Psychology (3 credit hours)

Section A      

Basics of Psychology: Definition & origin of Psychology, Branches of Psychology, Industrial Psychology & its History, The Changing Role of IP, Scope & Limitations of IP

Human Senses: Introduction on 5 Senses of Human being, Stimulus & it’s classification, Concept of Sensation & Perception, The Classification of Sensation

Perception: Definition, Different Stages of Perception, Reviewing student Perception, Misperception or Perceptual Error, Factors & Causes of Perceptual Error, Characteristics of Perceiver, Influence of Perception in Workplace

Individual Difference: Sources of Individual Difference – Heredity & Environment, Individual Differences among the People, Implication in Workplace

Attitude: The Nature of Attitude, Attitude Vs. Belief & Opinion, Development of Attitude Types of Attitude, Importance of Attitude, Measurement of Attitude, Factors in Attitude Change, Suggestions for Developing Favorable Attitude, Positive Attitude, Why it is important, Ways of fostering a positive Attitude

 

Section B                

Creative Thinking: Human Thinking, Thinking Process, Creative Thinking, Barriers to Creativity, Stages of Creative Thinking, Divergent & Convergent Thinking, Prof E. Bono

Personality: The Nature of Personality, Classification of Personality, Major Classification of Personality, The BIG FIVE Traits of Personality, Measurement of Personality, Minnesota Multiphase Personality Inventory, Different Theories of Personality

Memory: Human Memory, Types of Memory, Memory System, Theories of Memory – Information Process Theory & Level of Processing Theory, Habits for Good Memory, Forgetting, Reasons of forgetting, Amnesia, Ways to Improve Memory – Mnemonic Method, Exercise, Meditation

Psychological Assessment: Employee/Applicant Assessment Tests, The Need for Assessment Tests, Different Assessment Tests – Achievement Test, Ability Test, Personality Test, Psychometrics, Assessment center, Example of different tests in Assessment center, Suggestions for better performance in Assessment center

Human Emotions and Motivation: Human Emotions, Typology of Emotion, Nature of Stress, Coping with Stress, Psychological Disorder, Nature of Motivation, Characteristics of Motivation, What Motivates People, Need Hierarchy Theory, Drive Theory of Motivation, Suggestions for Motivating Employees

Learning Theories: Concept of Learning, Theories of Learning, Classical & Operant Conditioning, Implications of Learning

Recommended References:

  1. Vikram Bisen & Priya, Industrial Psychology, New Age International Ltd., 2010.
  2. Morgan Clifford T. & Others, Introduction to Psychology, 4th Edition, McGraw-Hill/Irwin, 2008.
  3. Feldman Robert S., Understanding Psychology, 8th Edition, McGraw-Hill Education Asia, 2010.
  4. Joshep Tiffin, Emest J. McCormic and Daniel R. llgen, Industrial Psychology, 7th edition, Prentice Hall, 1999

 

Year 2 Term II

BA-2211: Human Resource Management (3 credit hours)

Section A     

Introduction to Human Resource Management: Definition; Manager’s HRM Jobs; Importance of HRM; Analytical approach’ to HRM, HR and Personnel Management, Line and Staff Aspects of HRM; Functions of the HR Manager; The Changing Environment of HR Management; HR’s Strategic Role.

Job Analysis: Definition; Nature; Types of Information Collected; Uses of Job Analysis Information; Steps in Job Analysis; Methods of Collecting Job Analysis Information; Writing Job Description; Writing Job Specifications; Define Job Design; Types of Job Design.

Personnel Planning and Recruiting: Definition; Forecasting Personnel Needs; Forecasting Supply of Inside Candidates; Forecasting Supply of Outside Candidates; Definition of Recruitment; Sources of Recruitment.

Employee Testing and Selection: Definition; Steps of Selection Process; Definition of Test; Types of Test; Evaluation of Selection Program; Difference between Recruitment and Selection.

 

Section B                

Interviewing Candidates: Definition; Types of Interviews; Factors Affecting Interviews; Designing and Conducting the Effective Interview; Guidelines for Interviewer; Guidelines for Interviewer.

Training and Developing Employees: Orienting Employees; Definition of Training; Training Process; Traditional Training Methods; Managerial Development and Training; Evaluating the Training Effort.

Performance Management and Appraisal: Definition; Appraisal Process; Appraisal Methods; Appraisal Problems and Solutions; Appraisal Interview; Guidelines for Developing a Legally Defensible Appraisal Process; 360 Degree Performance Appraisal.

Compensation: Definition; Determining Pay Rates; Establishing Pay Rates; Job Evaluation Method; Pricing Managerial and Professional Jobs; Compensation Trends.

Recommended References:

  1. Gary Dessler, Human Resource Management, 13th edition, Pearson Prentice Hall, 2012.
  2. William B., Jr. Werther and Keith A. Davis, Human Resources and Personnel Management, 5th edition, McGraw-Hill Companies, 1995.
  3. David A. DeCenzo, Stephen P.Robbins and Susan L Verhulst, Fundamentals of Human Resource Management, 11th edition, John Wiley & Sons, 2012.

 

BA-2213: Business Statistics-I (3 credit hours)

Section A     

Introduction: What is Statistics, why study Statistics, Types of Statistics, Descriptive vs Inferential Statistics, Types of Variables, levels of measurement, Ethics and statistics.

Frequency Distribution and Graphic Presentation: Frequency Table, Frequency distribution, and graphical representation of quantitative and qualitative data; Histogram, bar diagram, frequency curve, ogive curve etc.

Measures of Central Tendency: The population Mean, sample mean, mode, median – concepts, properties and computations; The weighted mean, Geometric mean. Measures of Dispersion: Absolute and relative measures of dispersion-range, mean deviation, standard deviation, variance. Quartiles, Deciles; Percentiles.

Correlation: Concept of correlation; Simple correlation-positive and negative; Rank correlation; Karl Pearson’s co-efficient of correlation; coefficient of determination.

Measures of Dispersion: Range; Quartile Deviation; Mean Deviation; Standard Deviation; Co-efficient of Variation.

 

Section B                

Linear Regression: Concept of regression; Correlation versus regression; Scatter diagram regression co-efficient; Least square principle, Drawing the regression line, the standard error of estimate, assumption underlying linear regression, confidence & prediction interval, the  relationship among coefficient of determination, coefficient of correlation and the standard error of estimate.

Moment, Skewness and Kurtosis: Definition; Properties; Computations; Applications in business.

Index Number: Simple index number, why convert data to indexes, construction of index numbers – unweighted indexes, weighted indexes, value index, special purposes indexes, consumer price index, shifting the base.

Statistical Quality Control: Definition; Control Chart; Types of Control Chart; Setting up a control procedure; Applications in Business.

Introduction to Probability Theorem: Basic Concepts; Addition and Multiplication Theorems; Conditional Probability; Bayes’ Theorem.

Recommended References:

  1. Douglas Lind, William Marchal and Samuel Wathern, Statistical Techniques in Business and Economics, 16th edition, McGraw-Hill/Irwin, 2014.
  2. P. Gupta and M. P. Gupta, Business Statistics, Sultan Chand & Sons, India, 2003.
  3. Richard I. Levin and David S. Rubin, Statistics for Management, 7th edition, Prentice Hall, 1998.

BA-2215: Financial Management (Pre BA-1215) (3 credit hours)

Section A     

Introduction: Definition and Role of financial management; Goal of financial manager; Business ethics, Social responsibility and Corporate Governance, The business and financial environment.

The time value of money: Simple and compound interest rate, Loan amortization.

The valuation of long-term securities: Characteristics  and Types of bonds and stocks, Valuation concepts, Determining the value of bond, Common & Preferred stock, YTM,YTC, Different valuation models- constant and supernormal growth of dividends.

Risk and Return: Expected return and variance; Portfolio risk and return, Systematic and unsystematic risk; Diversification,  CAPM; The Characteristics line; Beta; Security market line; Financial market Efficiency.

Capital Budgeting: Net present value; Internal rate of return; Payback period; ARR; Profitability index;  MIRR;  Capital rationing; Potential difficulties in Capital budgeting;  Sensitivity analysis, Scenario Analysis.

 

Section B                

Working Capital Management: Cash and Marketable securities management; Current Asset Management- credit & collection policies, Inventory classification, ABC analysis, EOQ, JIT inventory; Short term financing- spontaneous financing, negotiated financing, factoring accounts receivables.

Financial Leverage and Capital Structure Policy: Business and financial risk; Operating and financial leverage; EBIT-EPS break-even analysis; Features of appropriate capital structure, Traditional Approaches to capital structure: Traditional approach, Net operating income approach, Modigliani- Miller propositions, Signaling hypothesis.

Dividend  Policy: Passive vs Active dividend policy;  Factors affecting dividend policy; Cash & Stock dividends; Stock splits; Reverse Stock splits; Share repurchase.

An Overview of Corporate Financing: Common stock & its features; Preferred stock& its features; Bond& its features; Convertible security; Issue of corporate securities; Initial public offer (IPO); Privileged subscription;  Underwriting, Secondary market, Lease Financing.

Recommended References:

  1. James C. Van Horne and Jhon M. Wachowicz, Fundamentals of Financial Management, 13th Pearson Prentice Hall, 2008.
  2. Michael C. Ehrhardt and Eugene F. Brigham, Financial Management: Theory & Practice, 14th edition, Cengage Learning, 2013.
  3. Stephen A. Ross, Randolph W. Westerfield and Bradford D. Jordan, Fundamentals of Corporate Finance, 10tth McGraw-Hill/ Irwin, 2012.
  4. Arthur J Kewon, John H. Martin, J. William Petty, and David F. Scott, Financial Management: Principles and Applications, 10th edition, Pearson Prentice Hall, 2004.
  5. Eugene F. Brigham and Dr. Joel F. Houston, Fundamentals of Financial Management, 13th editon, Cengage Learning, 2012.

 

BA-2217: Entrepreneurship Development (3 credit hours)

Section A     

Business Innovation and The Study of Entrepreneurship: Innovation, Business Innovation and Innovation in Business, Value of Innovation in Business, Defining Entrepreneurship, Why to be Entrepreneurs, Inventor Vs Innovator, Famous Entrepreneurs of the world & Bangladesh, Importance of Entrepreneurship

Entrepreneurial Process and Classifications: Qualities of Successful Entrepreneurs, Entrepreneurship Vision, The Process of Entrepreneurship, Reasons for Entrepreneurship Failures, Functions & role of Entrepreneurs in the economy, Categories & classification of Entrepreneurs

Corporate Entrepreneurship: Corporate Entrepreneurship or Intrapreneurship, Process Model for Intrapreneurship, Advantages of Intrapreneurship, Types of Intrapreneurs, Limitations of Intrapreneurship, Team Intrapreneurship

Entrepreneurship Policy: Policy Practices across the Globe, Key aspects of Govt. Entrepreneurship Policy, Importance of Entrepreneurship Policy, Entrepreneurship Policy Framework, Steps and Stages of Entrepreneurship Policy Framework

Franchising: What is Franchising, Working Process of Franchising, Major Terms in Franchising, Advantages & Disadvantages of Franchising and Contents of a Franchising Contract/Agreement.

 

Section B                

Entrepreneurship Training and Literature of Entrepreneurship Theories: Entrepreneurship Development Cycle (EDC), Stimulatory, Supporting & Sustaining Activities, Implication of EDC, Entrepreneurship Development Program, Education System of Bangladesh, Entrepreneurship Education, Institutions for Entrepreneurship Education, Entrepreneurship Theories, Psychological/Personal Theory, Social/Anthropological Theory, General/Background Theory

Entrepreneurship in Different Industries: Manufacturing, Services and Web/internet based, Concept of Technology/Hightech Entrepreneurship, Characteristics of Hightech Firms or Entrepreneurship, Implications, Venture Management.

Social Entrepreneurship: Concept of Social Entrepreneurship & Explanation with example, Key Aspects of Social Entrepreneurship, Importance of Social Entrepreneurship, Role of Social Entrepreneur, Process of Social Entrepreneurship, Studies on Successful Social Enterprises

Small Business and SMEs: Small Business, Small Scale Industries(SSI) & its Characteristics, Advantages & Shortcomings, Importance in Economy, Nature of SME’s, Context of SME’s in Bangladesh, Constraints of SME Growth in Bangladesh, Initiatives to Encourage SME’s

Framework of New Business Development: Planning as Part of the Business Operation, What is Business Plan? The Different Types of Business Plans, Who needs a business plan? Presenting the Plan, Preparing a business plan, Outline of a Business Plan, Using and Implementing the Business Plan

International Business and International Entrepreneurship: IE Scenario, Reasons to go Global, International Entrepreneurship (IE) concepts, IE Activities & IE Environment, Modes of International Business, Challenges of IE

Recommended References:

  1. Nazrul Islam & M Z Mamun, Entrepreneurship Development, The University Press Ltd., 2000.
  2. David H. Holt, Entrepreneurship: New Venture Creation, Pearson Prentice Hall, 2001.
  3. Charantimath, Entrepreneurship Development & Small Business Enterprises, 5th Impression, Pearson Prentice Hall, 2009.

 

BA-2218: Tutorial of Entrepreneurship Development

The Detailed Syllabus will be provided by concerned Course Teacher.

 

BA-2219: Organizational Behavior (3 credit hours)

Section A     

Introduction: Meaning of Organizational Behavior; Historical roots of organizational behavior; Contextual perspective of organizational behavior; Managerial perspective of organizational behavior; Contributory disciplines of OB; Challenges and opportunities for Organizational Behavior.

Managing Diversity: Meaning of workforce diversity; Nature and trend of emerging workforce diversity; Emergence of international management; Dimension of diversity; Multicultural organization and its management.

Foundation of  Individual Behavior: Behavior and biographical characteristics; Determinants of workplace behavior; Psychological contracts, Person job fit, Individual difference; Personality and behavior, Big Five personality trait, Myers-Briggs framework; Relevant traits with OB; Attitudes, perception, creativity and their implications with workplace behavior; Types of workplace behavior.

Motivation Theories: Meaning of Motivation, Need theories of Motivations, Equity theory; Expectancy theory; Self-efficacy theory; Integrating theories with workplace motivation.

Employee Performance, Goal Setting and Reward System: Designing jobs for individuals and teams; Employee participation & motivation; Goal Setting and motivation; Goal setting theory; Performance management & its purposes and basics; Performance management and TQM; Rewards system; Linking rewards with performance in organization.

 

Section B

Foundation and Dynamics of Group: Meaning, Classification of group; Reasons of forming group, Model of group formation, Group performance factors; Conflict in group and its management.

Teams in Organization: Meaning; Team and group; Types of team; Benefits and costs of team; Creating effective team; Implementing team in organization.

Leadership and Power: Meaning; Charismatic leadership; Transformational leadership; Authentic leadership; Trust and leadership; Principles and trust; Contemporary leadership roles; Creating effective leaders, Types and uses of Power in organizations; Politics & Political Behavior; Organizational Justice

Organizational Culture: Nature of Organization Culture; Approaches to describing Organization Culture; Emerging Issues in Organization Culture; Managing Organization Culture.

Change Management: Forces for change in organization; Process for planned organization change; Organizational Development; Resistance to Change; Managing successful organization change and development.

Recommended References

  1. Stephen P. Robbins, Timothy A. Judge & Seema Sanghi, Organizational Behavior, 15th edition Pearson Prentice Hall, 2012.
  2. Gregory Moorhead & Ricky W. Griffin, Organizational Behavior: Managing People and Organizations, 11th edition, Cengage Learning, 2013.
  3. John W. Newstrom, Organization Behavior: Human Behavior at Work, 13th edition, McGraw-Hill/Irwin, 2010.

 

Year 3 Term I

 

BA-3101 Business Statistics II (Pre BA-2213)

Section A:

Introduction to Probability: Concept of Probability Approaches to Probability, Complementary Rule, Rules of Addition, Rules of Multiplication, Conditional Probability, Bayes Theorem, Basic of Permutation and Combination.

Probability Distribution: Concept of Probability Distribution; Random Variables; Mean, Standard Deviation, Variance of a Probability Distribution; Binomial Probability Distribution and its Application; Concept of Poisson Probability Distribution and its Application

Normal Distribution: Normal Distribution and its Properties, Areas under Normal Curve, Application of Normal Distribution

Hypothesis Testing:  Concept of Hypothesis, Testing of Hypothesis, One Tail & Two Tail Test, Type I & II Error, P Value, One Sample & Two Sample Test of Hypothesis      ( t & Z test).

 

Section B:

Analysis of Variance (ANOVA): F Distribution, Application of ANOVA (one & two ways).

Non-Parametric Methods: Concept Non-parametric Test, Good of Fit Test, Chi-Square and its Application with Contingency Table, The Sign Test, Wilcoxon Rank-Sum Test

Sampling: Concept of Sampling, Reasons to Sample, Sampling Methods, Sampling Distribution, Central Limit Theorem, Sampling and Nonsmaping Error, Sampling Distribution and its Mathematical Application

Estimation of Parameter: Statistical Estimation and Point Estimation, Properties of Estimator, Method of Maximum Likelihood, Confidence Limit and its various Mathematical Applications.

Business Forecasting and Time Series Analysis: Concept, Forecasting Steps and Methods, Components of Time Series, Methods of Time Series Analysis, Mathematical Applications.

Recommended References

  1. Statistical Techniques in Business and Economics : Dauglas A. Lind, William G. Marchal, Samuel A. Wathen, 12th Edition, McGra-Hill/ Irwin
  2. Business Statistics by S.P. Gupta, M.P. Gupta
  3. Discovering Statistics using SPSS : Andy Field,  3rd Edition, Sage Publication

BA-3102: Tutorial of Business Statistics II (1 credit hour)

The detailed syllabus will be provided by the concerned course teacher

 

 

 

BA-3103: Project Planning and Management

Section A:

Introduction: Definition of project, why project management, Disadvantage of project management, Project life cycle, Vital dozen for project management, Types of capital investment, phases of capital budgeting, levels of decision making, facets of project analysis, Feasibility study.

Implementing Strategy through Projects: Project Selection, Criteria for Selecting a Project, Project Evaluation/Appraisal Factors: Monitoring the Environment, Economic Sectors, Government Sectors, Technical Sectors, Socio Demographic Sectors, Project Evaluation/Appraisal Factors, Production Factors, Marketing Factors, Financial Factors, Personnel Factors, Administrative and Miscellaneous Factors, Choosing a Project Selection Model, Project Portfolio Process: Serving Purposes, Project Portfolio Process: Steps.

Market and Demand Analysis: Situation analysis and specification of objectives, Collection of Secondary Information, Sources of Secondary Information, Conduct of Market Survey, Steps in Sample Survey, Characteristics of the Market, Demand Forecasting: Qualitative Methods, Time Series Projection Methods, Causal Method, Uncertainties in demand forecasting, Coping with Uncertainties, Market Planning.

Technical Analysis of Project: Manufacturing process and technology, Materials and inputs, Plant capacity, Locations and sites, Structures and civil works, Environmental aspects, Projects charts and layouts, Project implementation schedule, Need for Considering Alternatives.

Financial Estimates and Projections: Cost of Project, Means of Finance, Estimates of Sales and Production: Considerations Cost of Production, Working Capital Management and its Financing, Profitability projections, projected cash flow statements, projected balance sheets.

Investment Criteria: Net Present Value, Properties of NPV rule, Modified Net Present Value, Benefit Cost Ratio, Internal Rate of Return, Modified Internal Rate of Return, Urgency, Payback period, Discounted Payback period, Accounting Rate of Return, Assessment of Various Methods.

Section B:

Project Cash Flows: Elements of the cash flow stream, time horizon for analysis, Principles of cash flow estimations, Cash flow illustrations, Cash flows for a replacement project, Definition of cash flows from different parties, Biases in cash flow estimations.

Risk Analysis of Single Investment: Sources, measures and perspectives of risks, Sensitivity analysis, Scenario analysis, Break-even analysis, Hillier model, Simulation analysis, Decision tree analysis, Managing risk, Project selection under risk.

Project Management: Forms of project organization, Project planning, Project control, Human aspects of project management, Pre-requisites for successful project implementation.

Network Techniques for Project Management: Development of project network, Rules for network construction, Time estimation, Determination of Critical Path, Scheduling when resources are limited, PERT Model, Measures of variability, Probability of completion by a specified date, CPM Model, Mathematical problem solving.

Reference References:

  1. Projects: Planning, Analysis, Financing- Implementation and Review – Prasanna Chandra (5th Edition).
  2. Project Management- A Managerial Approach: Meredith and Samuel (6th Edition).
  3. Skylark Chadha: Managing Projects in Bangladesh, University Press Limited, Bangladesh 1989

 

Cost Accounting-BA- 3105 (Pre-1213)

Section A:

Introduction: Definition of cost accounting, Distinction between cost accounting and financial accounting, Costing methods, Manufacturing Costs  , Nonmanufacturing Costs , Product Costs versus Period Costs , Prime Cost and Conversion Cost , Schedule of Cost of Goods Manufactured , Variable Cost vs. Fixed Cost ,Cost Classifications for Assigning Costs to Cost Objects. Preparation of cost sheet: Prime cost, Conversion cost, Work in process, manufacturing cost.

Costing , controlling and reducing Material Cost- Costing material : LIFO, FIFO, average methods etc. ; Controlling and reducing material cost: ABC controlling method, Economic order quantity, Maximum level , Minimum level, Reorder level , Danger level, Accounting of material, Normal loss, Abnormal loss, Recording material cost.

Planning and controlling Labour cost: Time Keeping, Labor turnover , Job evaluation  and merit rating ,Method of remuneration; Time rate system, Graduated time rate system, Taylor’s differential piece rate system, Straight piecework plan, 100 percent bonus plan, Group bonus plan etc. Overtime payment, Idle time payment, Recording labour cost.

Planning and controlling Overhead: Definition, Classification of overhead, Allocation of overhead, Production department and service department overhead, Bases of primary distribution, Method of overhead distribution, Charging overhead to product, Under or over absorption of overhead, Recording overhead cost.

Job and Batch  Costing : Building-Block Concepts of Costing Systems, Job-Costing and Process-Costing Systems , Job Costing: Evaluation and Implementation , Time Period Used to Compute Indirect-Cost Rates, Normal Costing, General Approach to Job Costing, Actual Costing , A Normal Job-Costing System in Manufacturing , Under allocated and Over allocated Direct Costs, Adjusted Allocation-Rate Approach, Economic batch quantity.

 

Section B:

Contract costing: Costing construction work, Retention ratio, certificate of completion, preparing construction report, allocation costs to specific construction work .

Process Costing  Case 1: Process Costing with No Beginning or Ending Work-in-Process Inventory, Case 2: Process Costing with Zero Beginning and Some Ending Work-in-Process Inventory, Physical Units and Equivalent Units (Steps 1 and 2) ,Calculation of Product Costs (Steps 3, 4, and 5) , Journal Entries , Case 3: Process Costing with Some Beginning and Some Ending Work-in-Process Inventory, Weighted-Average Method, First-In, First-Out method , Comparison of Weighted-Average and FIFO Methods ,Transferred-In Costs in Process Costing, Hybrid Costing Systems, cost of production report.

Cost Allocation: Joint Products and Byproducts Joint-Cost Basics, Allocating Joint Costs, Approaches to Allocating Joint Costs, Sales Value at Split off Method, Physical-Measure Method, Net Realizable Value Method , Constant Gross-Margin Percentage NRV Method, Choosing an Allocation Method, Not Allocating Joint Costs, Irrelevance of Joint Costs for Decision Making, Joint-Cost Allocation and Performance Evaluation , Pricing Decisions .

Cost Allocation: Spoilage, Rework, and Scrap Defining Spoilage, Rework and Scrap, Two Types of Spoilage, Normal Spoilage , Abnormal Spoilage, Spoilage in Process Costing Using Weighted-Averageand FIFO, Count All Spoilage, Five-Step Procedure for Process Costing with Spoilage, Weighted-Average Method and Spoilage,  FIFO Method and Spoilage ,Journal Entries , Inspection Points and Allocating Costs of NormalSp oilage, Job Costing and Spoilage, Job Costing and Rework, Accounting for Scrap , Recognizing Scrap at the Time of Its Sale, Recognizing Scrap at the Time of Its Production.

Standard Costs and the Balanced Scorecard: standard costs—management by exception, setting standard costs, general model for variance analysis ,direct materials variances ,responsibility for the variance, direct labor variances, manufacturing overhead variances, variance analysis and management by exception, international uses of standard costs. Marketing Cost and Profitability Analysis

 

Recommended References:

  1. Adolph Matz and Milton F. Usry, Cost Accounting Planning and Control by , 8th  Edition
  2. C.T. Horngreen, S.M. Dater and M. Rajan, Cost Accounting   A Managerial Emphasis, 14th Edition
  3. Ray H. Garrison, Eric W. Noreen and Peter C. Brewer , Managerial Accounting, 12th Edition
  4.  Sankar Prasad Basu and Monilal Das, Theory and Practice of Costing volume one , 13th Edition

 

BA-3107: International Business (3 Credit Hours)

Section A:

Globalization and International Business: Forces of Globalization, Reasons Behind Internationalization, Modes of International Business, International Business and Domestic Business.

The Cultural Environment Facing Business: Nation as a Reference, Forms and Changes of Culture, Behavioral Practices Affecting Business, Dealing with Cultural Differences.

The Political and Legal Environment: Individualism Vs Collectivism, Political Ideologies, Trends in Political System, Legal Environment, Legal Issues in Business.

The Economic Environment: Elements of Economic Environment, Features of an Economy, Economic Systems, Economic Freedom Index, Economic System Transitions.

International Trade and Factor-Mobility Theory: Interventionist Theories, Free Trade Theories, Trade Pattern Theories, Statics and Dynamics of Trade, Factor Mobility Theories.

Government Influence on Trade: Economic Rationales of Intervention, Noneconomic Rationales of Intervention, Instruments of Trade Controls, Dealing With Government Trade Influences.

Section B:

Cross-National Cooperation and Agreements: WTO, GATT, EU, NAFTA, ASEAN, Other Treaties and Local Alliances.

Country Evaluation and Selection: Scanning, Country Comparison Tools, Grids, Matrices, Allocation among Locations, Non-Comparative Decision Making.

Direct Investment and Collaborative Strategies:  Why Companies Collaborates, Types of Collaborative Arrangements, Problems in Collaborative Arrangements, Managing Collaborative Arrangements.

Marketing Globally: Marketing Strategies in International Business, Pricing, Promotion, Branding, Distribution, Managing the Marketing Mix.

Export and Import Strategies: Export Strategies, Import Strategies, Import Process, Export Process.

 

Recommended References:

  1. Daniels, J. D., Radebaugh, L. H., & Sullivan, D. P. (1989).International business: environments and operations. Reading, Mass: Addison-Wesley. International Business- Competing in the global market place, 8th edition, McGraw-Hill, by Charles W. Hills
  2. Framework of International Business (1E): S. Tamer Cavusgil, Gary Knight, John Riesenberger, Pearson International Publications.
  3. International Business (5E): Alan M. Rugman and Simon Collinson, Pearson International Publications.

 

Year 3 Term II

 

BA-3209 Management Accounting (Pre- BA-3105)

Section A:

Cost Behavior: Analysis and Use: Variable Costs, True Variable versus Step-Variable Costs, Linearity Assumption and the Relevant Range , Types of Fixed Costs, Fixed Costs and the Relevant Range , The Analysis of Mixed Costs; Scatter graph Plot, High-Low Method, Least-Squares Regression Method , Multiple Regression Analysis

Cost-Volume-Profit Relationships: Basics of Cost-Volume-Profit (CVP) Analysis, Contribution Margin , CVP Relationships in Graphic Form ,  Some Applications of CVP Concepts, Break-Even Analysis , Equation Method ,  Contribution Margin Method, Target Profit Analysis ,  The Margin of Safety  , Cost Structure and Profit Stability, Operating Leverage , Structuring Sales Commissions  , Sales Mix and Break-Even Analysis ,  Assumptions of CVP Analysis.

Activity-Based Costing: A Tool to Aid Decision Making : how costs are treated under activity-based costing  , cost pools, allocation bases, and activity-based costing , designing an activity-based costing (ABC) system , comparison of traditional and ABC product costs , the differences between ABC and traditional product costs, activity-based costing and external report, the limitations of activity-based costing.

Master Budgeting: A Tool of Profit Planning:  basic framework of budgeting, preparing the master budget;  sales budget ,  production budget , inventory purchases—merchandising firm,  direct materials budget , direct labor budget ,  manufacturing overhead budget ,  ending finished goods inventory budget , selling and administrative expense budget , cash budget ,  budgeted income statement , budgeted balance sheet.

Standard Costs and the Balanced Scorecard: standard costs—management by exception, setting standard costs , general model for variance analysis ,direct materials variances ,responsibility for the variance, direct labor variances , manufacturing overhead variances, variance analysis and management by exception ,international uses of standard costs  .

 

Section B:

Flexible Budgets and Overhead Analysis: flexible budgets, using the flexible budgeting concept in performance evaluation, variable overhead variances—a closer look, overhead rates and fixed overhead analysis

Segment Reporting and Decentralization: decentralization in organizations , responsibility accounting  , decentralization and segment reporting , traceable and common fixed costs, hindrances to proper cost assignment, segmented financial information in external reports, evaluating  performance ; return on investment, residual income ,divisional comparison and residual income

Relevant Costs for Decision Making: cost concepts for decision making, adding and dropping product lines and other segments, the make or buy decision, opportunity cost, special orders , utilization of a constrained resource , joint product costs and the contribution approach, activity-based costing and relevant costs.

Pricing Decisions and Cost Management: Target Pricing, Major Influences on Pricing Decisions , Costing and Pricing for the Short Run , Strategic and Other Factors in Short-Run Pricing , Costing and Pricing for the Long Run, Target Costing for Target Pricing , Cost-Plus Pricing , Alternative Cost-Plus Methods, Life-Cycle Product Budgeting , Costing and Pricing Decisions, Customer Life-Cycle Costing, Price Discrimination, Peak-Load Pricing, International Considerations .

Recommended References:

  1. Garrison, Noreen and Brewer, Managerial Accounting, 12th edition
  2. T. Horngreen, S.M. Dater and M. Rajan, Cost Accounting A Managerial Emphasis, 14th Edition

 

BA-3211 Production and Operations Management

Section-A

Introduction to Operation Management:  Meaning, Differentiating features of production system, Scope of OM, Operation management and decision making, Historical evolution of OM, competitiveness, strategy and productivity

Product and service design:            Meaning ,Reasons of product design, Viewpoints, Recent trends in PD, Standardization, Design process, Aspects of PD, Stages of PD, QFD, Kano  model, service design, Terminologies of service design, phases in service design

Process Analysis: Meaning, Facts of process design, Process analysis

Design of Work system:       Work measurement & standard, Method of work measurement, Learning curves, Managerial considerations

Inventory Management: Inventory meaning, Independent demand VS Dependent demand, Types of inventory, Functions of inventory Objectives of inventory, Requirements for effective inventory management. Inventory models, MRP, Overview of MRP

Supply Chain Management: Meaning, Objectives, SCM design strategies, Measuring performance of SCM, Business logistic and its elements

 

Section B

Capacity decision: measuring capacity, economies of scale, focused facilities, globalization of operation

Location analysis: Factors affecting location decision, locating a single facility, locating within a network of facilities, globalization of operations

Layout analysis: Lay out planning, Strategic issues, process layout for ware house and offices, hybrid layout, designing process layout, product layout.

Quality Management: Meaning, Dimensions of quality, Determinants of quality

The consequence of poor quality, The cost of quality, Quality Gurus, TQM, approaches of TQM, elements of TQM Quality awards, Quality certification: ISO-9000

JIT and Lean Operations: Meaning, Developing the JIT philosophy, Elimination of waste, Lean implementation requirement

Operations scheduling: Meaning, Scheduling operations, scheduling in low volume systems, personnel scheduling in service

Recommended References:

  1. J. Stevenson, Operations Management, 8th ed., McGraw-Hill Publications.
  2. R B Chase, FR Jacobs, NJ Aquilano and NK Agarwal , Operation Management, 11th edition, Tata McGraw—Hill publishing company Ltd, New Delhi.
  3. Karajewski, Operations Management, 10th edition, Tata McGraw Hill publishing Company Ltd. New Delhi.

 

 

BA-3213 Management Information System

Section-A

Foundations of Information Systems in Business: Meaning of IS, IS framework ,Dimensions of IS Contemporary approaches to IS,IS concepts, IS resources, Major roles of IS, Types of IS, Computer literacy and system literacy, IT and the changing contemporary business environment, Ethical dimensions of IS Risk of IS

Competing with IT: SIS, Competitive forces, Basic competitive strategies, IT to implement those strategies, The Value chain and Strategic IS, Reengineering business processes, Improving business quality, Becoming an agile company, Creating virtual company, Building a knowledge creating company

Data Resource Management: Meaning, Foundation data concept/Database vocabulary Data base management System (DBMS), Types of database, Database Structure, Database Development, Challenges of Data base

Network and wireless Revolution: Contemporary networking infrastructure, the internet ,Business value of wireless network, .wireless networks and internet access, Wireless technology in the enterprise

E-commerce:             Meaning, E-commerce vs. e- business, Categories of e-commerce, E-commerce technology ,E-commerce process E-commerce success factors, Developing a successful e-commerce business,

 

Section-B

Decision Support System: Meaning of decision, Stages of decision, Structure of decision, Meaning of DSS, Features of DSS,DSS vs MIS, Why DSS fail , OLAP and its operation, Components of DSS, Using Decision Support System.

Artificial Intelligence:  Meaning, Attributes of AI, Major Domains of AI, Applications of AI, Limitations of AI

Developing Business/IT Solutions: Developing business system, SDLC and implementing business system

Security and Ethical Challenges: Ethical responsibility of business professional, Computer crime, Privacy issues, Health issues, Tools of security management and System control and Audit.

  1. J A O’Brien, MIS, 8th Edition, Tata McGraw-HIl, New Delhi
  2. K C Laudon and J P Laudon, MIS, 11th Edition, Pearson Prentice Hall, New Jersey
  3. Kroenke, MIS 9th Edition, Pearson Prentice Hall, New Jersey

BA-3214 Sessional of MIS

Detailed syllabus will be provided by the concerned course teacher

 

Year 4 Term I

 

BA-4101         Business Research Methodology

Section – A:

Introduction Research, Business Research, Objectives, Types, Conditions of Good Research, Scientific Methods, Language of Research

Research Process     Research Process, Research Problem, Definition of Problem and its Comprehensive Framework

Research Design 1    Research design, Concept and Classification, Exploratory Research, Qualitative vs Quantitative Research, Qualitative Research Procedures, Application of Qualitative Research

Research Design 2   Descriptive Research and its Use, Methods of Descriptive Research, Observation, Causal Research, Concept of Causality, Degree of Causality, Conditions for Causality, Experimental Design and its Classification

Sampling Design      Concept, Necessity, Features of Good sampling, Probability Sampling, Non-probability Sampling, Comparison of Sampling Methods, Selecting Best Method

 

 

 

 

Section – B

Measurement and Scaling   Rule of measurement, Types of scale, Criteria for good Measurement, Likert scale, Semantic Differential, Numerical Scale, Constant-sum Scale, Staple Scale, Itemized Scale Decisions

Questionnaire Design         Relevancy and accuracy, Phrasing questions, Art of asking, Question Sequence, Questionnaire Layout, Reliability and its Types, Validity and its Types, Testing Reliability using SPSS

Survey Techniques   Nature of Surveys, Errors in Survey, Respondent Error, Administrative Error, Classification of Survey, Personal Interview, Telephone Interview, Internet Survey

Techniques of Data Analysis Application of Descriptive and Inferential Statistical Tolls in Research, Application of Statistical Tools using SPSS

Report Writing Written research report, Report Components, Report Presentation, Reference Style, and Plagiarism

Recommended References:

  1. Business Research Methods: Willium G. Zikmund, 9th Edition, THOMSON- SOUTH-WESTERN.
  2. Marketing Research: An Applied Orientation: Naresh K. Malhotra and Satyabhushan Dash, 6th Edition, Pearson Publication.
  3. Business Research Methods: Donald R Cooper and Pamela S Schindler, 9th Edition, McGra-Hill.
  4. Research Methods for Business Students: Mark Sanders, Philip Lewis and Adrian Thornhill, 5th Edition, Pearson Publication.

BA-4102 Sessional of Business Research Methodology

Detailed syllabus will be provided by the concerned course teacher

 

BA-4103: Operations Research (3 Credit Hours)

Section A:

Linear Programming: Linear Programming, Linear Relationship, Types of Problems, Components of Linear Programming, Problem Solving, Advantages and Limitations of Linear Programming.

Applications of Linear Programming: Applications of Linear Programming in Crude Oil Refining, Agriculture, Paper Trimming, Finance and Banking, Paper Manufacturing, Marketing, Auditing, Hospital Scheduling etc.

Decision Analysis: Introduction, Decision Making Environment, Decision Making Tools, Decision Table, EMV and EOL Approach, Decision Tree, Problem Solving.

Applications of Decision Analysis: Perfect and Imperfect Information, Applications of Information Types for Decision Analysis, Further Applications of EMV and EOL Approaches.

Duality and Post Optimality Analysis: Duality-Basic Properties, Solution to Dual, Economic Interpretation of Dual Variables, Managerial Application, Sensitivity Analysis of Objective Function and Right-Hand Sides.

Section B:

PERT, CPM and Other Networks: PERT CPM, Formulation, Event and Activity Analysis, Analysis and Implications, Estimating Activity Times, Problem Solving.

Applications of PERT, CPM and Other Networks: Estimating Activity Times, Estimating Probabilities, Cost-Time Relationships, and Other Applications.

Business Forecasting and Applications:  The Forecasting Situations, Judgmental Forecasting Methods, Counting Methods, Moving Average and Exponential Smoothing Methods, Forecasting Errors, other Time Series and Causal Methods, Decomposition, Double Exponential Smoothing, MSIP, other Applications.

Distribution and Transportation models: Transportation Problems-Characteristics and Assumptions, Transportation Methods and Applications, Assignment Problems.

Waiting lines: Queuing Situations and Managerial Problems, Arrival Process, Service Process, Waiting Lines.

Recommended References:

  1. Fundaments of management Science, Sixth Edition: Turban and Meredith, McGraw-Hill, Irwin Publishing.
  2. Operations Research, an Introduction: 9th Edition: Hamdy Taha, Pearson Publishing.
  3. Introduction to Management Science:11th Edition: Bernard Taylor, Pearson Publishing.

 

Year 4 Term II

 

BA 4205: Strategic Management

Section A

Introduction: Understand the benefits of strategic management, Explain how globalization and e-commerce influence strategic management, Understand the basic model of strategic management, Identify some triggering events that act as stimuli for strategic change, Use the strategic audit as a method of analyzing, business environment, Hierarchy of strategy.

Environmental Scanning and Industry Analysis: Environmental variables, identifying external strategic factors, competitive analysis, industry attractive analysis, strategic group and mapping, industry intelligence, forecasting, synthesis of external strategic factors (EFAS) .

Internal Scanning and Analysis: Resourced based view of firm, approaches to internal scanning and analysis, value-chain analysis, Scanning the Internal Environment with Functional Analysis: structure, culture, resources, ; synthesis of Internal Strategic Factors– ( IFAS)

Strategy Formulation: Situation Analysis and corporate Strategy: SWOT analysis, generating a strategic factors analysis summary (SFAS), finding a propitious Niche, reviewing the companies mission and objectives, Corporate Strategy in single-Business firm and Multi-Business firm, generating a TOWS Matrix.

 

Section B

Strategy Formulation: Business and Functional Strategy: Business (Competitive and cooperative) Strategy, issues in competitive strategies, risks in competitive strategies, competitive tactics, choosing business strategies. Sourcing of resources and capabilities of marketing, financial, operational, Research & Development, Human Resource Strategies; Strategies aimed at improving the effectiveness of a company’s operations through acquiring functional synergy; Improving a company’s ability to attain superior efficiency, quality, innovation, and customer responsiveness

Implementation: Organizing for Action: Who implementation strategy; developing programs, budget and procedure; How is strategy to be implemented:  fundamentals of organizing , structure follows stategy, stages of corporate development, organizations life cycle, advanced structure (matrix and net-work structure) benefits and challenges; fundamentals of Business process re-engineering; Managing corporate culture: TQM, MBO

Evaluation and Control: Evaluation and control in strategic management, Measuring performance: corporate, business and functional; problems in measuring performance; guideline for proper control

Strategic decision “Not- for-Profit Organization”: Why not-for-profit? Importance of revenue source: source of not-for-profit revenue; usefulness of strategic management concepts and techniques

 

Recommended References:

  1. L. Wheelen and J.D. Hunger (1996) Strategic Management Addison-Wesley Publishing

 

Area of Concentration (Major Areas)

Finance (All the courses are of 03 credit hours)

 

FIN-4203       Financial Markets and Institutions (3 Credit Hours)

Section A

The role of financial system in the global economy:  The economy and the financial system, the role of markets in economic system, types of markets, Economic functions of global  financial system & markets, Factors that tie global financial markets together, Asymmetric information in financial markets.

Financial Assets, Money, Financial Transactions & Financial Institutions: Role, Characteristics and types  of Financial Assets, Financial assets and liabilities creation, Lending and borrowing in financial system, Money and its functions, Evolution of financial transactions. Classifications of financial institutions

Interest rates and  Term structure – Classical theory, Liquidity preference theory, Loanable fund theory, Economic factors that affect interest rate, Term structure of interest rate, yield curve, Types and uses of yield curve, Unbiased expectation hypothesis, The segmented markets and Preferred habitat argument of yield curve.

Measuring Interest  Rates and Financial Asset Prices:  Units of measurement for interest rate and asset prices, Measuring rate of return on loan, security & other financial assets, Interest rate charged by Institutional lenders- simple interest, add-on interest, discount loan method, Annual percentage return, compound interest, annual percent yield

Impact of Inflation and Deflation on Interest rates and Asset prices: Correlation between inflation and interest rate, Nominal and Real interest rate, The Fisher effect, The Harrod-Keynes effect of inflation, Anticipated vs Unanticipated inflation, Inflation caused Wealth effect, Income effect and depreciation effect.  Relationship between Inflation and Stock prices. The Proxy effect, Nominal contract, Development of inflation adjusted securities.

Section B

The Risk Structure of Interest rate and Interest rate Hedging: Marketability, Liquidity, Default risk and interest rate, Factors affecting default risk premiums, Role of Credit rating companies, Call privileges and call risks, Convertible securities. Interest rate and Asset price forecasting, Interest rate Hedging strategies- Duration, Stripped securities, GAP Management, Interest rate CAPS and COLLAR, Loan Options, Interest rate insurance, SWAPS

Organization of Markets for Corporate stocks and bonds: Stock offering and investor monitoring-Common stock, preferred stock, IPO, Process  of going to IPO, Pricing of stocks, Timing of IPO, Initial returns of IPO (IPO underpricing), Private placement of stocks and bonds,  Direct listing, Secondary stock offerings, Organized exchanges, Over the counter market, Stock market Indexes. Corporate bond yield and risks.

Central Banking and Conduct of Monetary Policy:  Structure, objectives  and functions of central bank, Monetary Policy tools- open market operations, Adjustments of discount rate & Reserve requirement ratio, Goals of monetary policy and Central bank’s strategy.

Financial Institutions and Other regulatory bodies: Money Market Institutions (Commercial banks, Financial Agencies etc), Capital Market Institutions ( Merchant banks, Investment companies, mutual funds, hedge funds, cooperative banks), Financial Services – Venture capital financing, factoring and forfeiting, leasing, underwriting

Structure of Some Financial Institutions in Bangladesh-Investment Corporation of Bangladesh. Dhaka Stock Exchange, Chittagong stock exchange.

Recommended References:

  1. Money and Capital markets- Peter.S. Rose and Milton H. Marquis, 11th McGraw Hill Irwin Publishers USA.
  2. Financial Markets and Institutions, Jeff Madura-10th edition, SOUTH-WESTERN CENGAGE Learning USA.
  3. Financial Markets and Institutions, Frederic S. Mishkin and Stanley G. Eakins- 7th Edition, Pearson Education, USA
  4. Foundations of Financial Markets and Institutions- Frank J. Fabozzi Franco P. Modigliani Frank J. Jones- 4th Edition, Prentice Hall USA.

 

FIN-4205: Corporate Finance

Section A

Introduction: An overview of Corporate Finance, The search for the best Corporate objective, competitors to the wealth maximization rule

Raising Capital : The financing life cycle of a firm, selling securities to the public, alternative issue methods, underwriters ,new equity sales and dilution effect.

Capital Structure Theories: The target capital structure, Business and Financial risk, determining optimal capital structure, MM Proposition, Capital structure theories, The bankruptcy process and their cost.

Distribution to Shareholders: Dividends versus capital gains, dividend policy issues, Dividend stability, factors affecting dividend payout, Dividend policy theories, Information content of dividend payout, The clientele effect, Residual dividend approach, Stock repurchase stock splits.

Section B

Mergers and Acquisition: Rationale for mergers, Types of mergers,

Levels of merger activity, leverage buy outs, the role of investment bankers.

Making Capital Investment Decisions: Incremental cash flow, Sunk cost, opportunity cost, projected total cash flow and value,Depriciation, book value vs. market value, Alternative definitions of Operating cash flow.

Options and Corporate Finance: Options, Puts and calls, Fundamentals of option valuation, the upper and lower bounds on a call options value, option value, Employee stock option, options and corporate securities.

Recommended References:

  1. Fundamentals of Corporate Finance —-Stephen A.Ross,Randolph W Westerfield and Bradford D Jordan. 8th Edition
  2. Corporate Finance-Theory and Practice——Viswanath S.R, 2nd edition

 

FIN 4207: Capital Budgeting

Section A:

Introduction: Definition of capital Budgeting, Importance of Capital Budgeting, Basic assumptions, Capital investment process

Analysis of capital project cash flows: Classification of project cash flows, depreciation deduction, impact of tax legislation on depreciation tax shield

Evaluation of alternative investment opportunities: Classification of projects, certainty, risk and uncertainty, classification of risk, payback- limitations and advantage, NPV and NPV profile, IRR, MIRR, PI, Equivalent annual charge, abandonment decisions

Cash Flow Estimation and Risk Analysis: Estimating cash flows, Identifying relevant cash flows, Evaluating capital budgeting projects, Introduction to project risk analysis, Techniques for measuring Stand-alone risk, Project risk conclusion, Incorporating project risk and capital structure into capital budgeting.

Capital budgeting for mutually exclusive projects: ranking project with size disparity, changing cost of capital and reinvestment rate, ranking project with time disparity, time disparity with changing cost of capital and reinvestment rate, replacement chains, replacement chains with inflation.

Section B:

Project selection under conditions of risk: Certainty equivalent method for risk adjustment, certainty equivalent value for a changing risk free rate, risk adjusted discount rate, comparing certainty equivalent and adjustment of discount rate.

Advanced problems in capital budgeting under conditions of risk: Variability in risk adjusted discount rate and certainty equivalent probability distribution, independent cash flows, perfectly correlated cash flows, variance for perfectly correlated and independent cash flows, comparing two projects using certainty equivalent methods.

Lease financing: Two parties of leasing, types of leasing, reasons for leasing, evaluation by lesee, evaluation by lessor.

Capital rationing: Reasons for capital rationing, capital rationing as management policy, model for capital rationing- single period and multiperiod.

Capital Budgeting for Multinational Firm: Capital budgeting process, Cost of Capital, Repatriation VS. Reinvestment of profits.

 

Reference References:

  1. Capital Budgeting: John C. Clerk, T. J. Hindelang, Robert E. Pritchard (3rd Edition).
  2. Capital Budgeting and Financial Decisions: Neil Seitz and Mitch Ellison (3rd Edition).
  3. Financial Management: F. Brigham and M. C. Ehrhardt (10th Edition).

FIN-4209:Financial Analysis and Control

Section A:

Overview of Financial Analysis: Business Analysis, Types of business analysis , Financial Statements- Basis of Analysis, Balance sheets, Income Statements, Statement of Comprehensive income, Statement of Cash Flows, Statement of Shareholders’ Equity, Footnotes, Contingencies, Supplementary Schedules, , Other source of financial Information, Tool of analysis,

Analyzing Financing Activities: Current liabilities, Noncurrent liabilities, analyzing leases, analyzing postretirement benefit, contingencies and commitments, Off-Balance sheet financing, Shareholders’ equity.

Analyzing Investing Activities: Analyzing current assets; cash, cash equivalents, receivables, Inventories, Analyzing long-term assets; property, plant, Natural resources and intangible assets, accounting, valuation and ratio effect.

Analyzing Inter-corporate Investment: Investment in securities, cost method, market method, LCM method, Analysis of marketable securities, Analysis of investment performance, equity method of accounting, Consolidation, Analysis of minority interest.

Analysis of Business Combination: Accounting for acquisition, Purchase method, effect of accounting methods, ratio effect, cash flow statement effect, income tax effect of business combination.

 

Section B:

Analyzing Operating Activities: Income concepts, Nonrecurring items; Extraordinary items, discontinued operations , accounting changes, special items, revenue recognition, deferred charges, supplementary employee benefits, interest costs, income tax.

Cash Flow Analysis: Limitation of cash flows, Interpreting cash flow and net income, free cash flows, financial flexibility and solvency analysis, specialized cash flow ratios.

Return on Invested Capital and Profitability: Importance of return on invested capital, Components of return on invested capital, analyzing return on net operating assets, analyzing return on equity.

Credit Analysis: Liquidity; Liquidity analysis, operating activity analysis of liquidity, additional liquidity measures, Capital Structure and Solvency; adjustment for capital structure analysis, common-size statement in solvency analysis, capital structure measures for solvency analysis, asset-based measures of solvency, earning coverage.

Valuation and Forecasting:  assets based valuation models, discounted cash flow valuation models, Free cash flow approach to valuation, Abnormal earning and or EBO model,  Forecasting model, forecasting with disaggregate data

Reference References:

  1. Subramanyam and Wild, Financial statement Analysis, 10th Edition
  2. White, Sondhi and Freid, The analysis and Use of Financial Statements, 3rd

 

 

Marketing (All the courses are of 03 credit hours)

MKT 4201: Consumer behavior

Section A

Introduction: definition of consumer behavior, study area of Consumer Behavior, Reasons for     studying Consumer Behavior, Consumer Behavior and marketing concept, customer value, satisfaction, trust and retention, impact of new technological improvement on marketing strategy, Consumer Behavior as interdisciplinary

Consumer Motivation: motivation as a psychological force, the dynamics of motivation, types and systems of needs, Maslow’s hierarchy of needs, the evaluation of motives, culture and needs.

Personality and Consumer Behavior: what is personality, theories of personality, personality and understanding consumer behavior, brand personality.

Consumer Perception: Definitions of Perception, Sensation, The Absolute Threshold, Differential Threshold, Dynamics of Perceptions, Consumer Imagery

Consumer attitude formation and change: what are attitudes, structural models of attitudes, attitude formation, strategies of attitude change.

Consumer Learning: the elements of consumer learning, behavioral learning, consumer involvement and passive learning, outcomes and measures of consumer learning.

 

Section B:

Group, Family and Social Class: Definitions of group, reference group, celebrities, definition and functions of family, Family life cycle, Family purchase decisions, family decision making strategies for resolving conflict, nature of social class, measurement of social class, implication of social class in various aspects of marketing.

Culture: Definition, characteristics, factors producing cultural change, cultural change and marketing implications, need for cross cultural understanding, cultural values, beliefs and attitudes. Subculture: Definition, sub cultural divisions, marketing implications of cultural divisions.

Diffusion of innovations: diffusion and adoption of innovations, the diffusion process, the adoption process, profile of consumer innovator.

Purchase: definition, reasons for purchasing, factors affecting choosing a store, Behavior related to purchase, Post purchase evaluation, product disposition.

Consumer decision making and beyond: what is consumer decision, levels of consumer decision making, model of consumer decision making, consumer gifting behavior

Recommended References:

  1. G. Schiffman , Leslie Lazor Kanuk, S. Ramesh Kumar, “Consumer Behavior”, 10th edition, Prentice Hall 2010
  2. “David L. London & Albert J. Della Bita – “Consumer Behavior” 4th edition
  3. Hawkins, Delbert, and David Mothersbaugh. Consumer behavior building marketing strategy. McGraw-Hill, 2009.
  4. Peter, J. Paul, Jerry Corrie Olson, and Klaus G. Grunert. Consumer behavior and marketing strategy. London: McGraw-Hill, 1999.
  5. Consumer Behavior – Buying, Having, and Being, Michael R Solomon, Pearson Education Pte. Ltd, 6th
  6. Consumer Behavior, Chowdhury A. Islam, School Of Business, Bangladesh Open University, Gazipur 1705, December, 2000.

 

MKT-4203: Service Marketing

Section A

Introduction: Definition of service; service industry; importance of studying service marketing, marketing relevant differences between goods and services; differences among services, some marketing implications; the service marketing mix; marketing services vs. marketing goods through services.

Consumer behavior in service encounter: customers interact with service operations; the purchase process for service involves multiple steps; customer need and expectations; difficulty in service evaluations; service as a system

Positioning service in competitive markets: Focus underlies the search for competitive advantages; market segmentation and focus strategies; Positioning – its role, developing positions for service; competitive positions can be changed.

Creating the service product: Planning and creating services; identifying and classifying supplementary services; planning and branding service products;  new service development.

Pricing and revenue management: Objectives and foundations for setting prices; cost based pricing; value based pricing; competition based pricing; revenue management; putting service pricing into practice.

Designing the communication mix for services: Marketing communication tasks; service vs. goods: implications for communications strategies; setting communication objectives; the service marketing communication mix; branding services.

 

Section B:

Distributing services: Distribution is service contexts; types of contact – options for service delivery; decisions about place and time; the role of intermediary; internationally distributed services

Designing service delivery Process: Service blueprinting; service process redesigning Managing customer participation; managing customer waits; managing problem of customer misbehavior or non-cooperation; customer relationship management.

Managing firms’ physical environment: Strategic roles of physical evidence; the development of servicescapes; specific tactics for service atmospheres; design considerations for high contact vs. low contact firms.

Defining and measuring service quality: definitions of service quality; diagnosing failure gaps in service quality; measuring service quality: SERVQUAL; service quality information system.

Service failure and recovery strategy: Critical incidents; types of service failures; customer complaining behavior; the art of service recovery; evaluating recovery efforts.

Recommended References:

1.. Lovelock, Christopher H: Services Marketing: Prentice Hill, Inc., 1996.

  1. Zeithami and Bitner: Services Marketing, Mcgraw-Hill, 1996.
  2. Hoffman K. Douglas and Bateson John E. G.: Essentials of Service Marketing: Concepts, Strategies, & Cases: Thomson Asia Pte Ltd, Singapore, 2004, 2nd Edition

 

MKT-4205: Selling and Salesmanship (3 Credit Hours)

Section A:

Introduction to Professional Selling: Selling and Salesmanship, Personal Selling, Evolution of Selling, Feature of a Salesperson, Importance of Selling, Barrier within Organization.

Ethics and Legal Issues in the Sales Profession: Social Responsibilities of a Business Firm, Ethics in Dealing with Sales People, Employee Rights, Misrepresentations, Ethical Behavior, Managing Sales Ethics.

Communications Skills and Customer Relationship: The Art of Establishing Effective Communications, Communication Process, 6 Measure to Improve Communication, Communication Barrier, Overcoming Barriers, Communication a Two Way Street, Non Verbal Communication.

Prospecting: Characteristics of good Prospecting, Sources of Prospecting Leads, Prospecting techniques, The Body of the Prospecting Presentation.

Knowledge: The Key to Success: Know Your Customer, Market Research, Types of Sales Presentation, Training for success, Know the competition, Know your company.

 

Section B:

Planning the Sales Call: Making an Effective Sales Presentation, Types of Presentation, The FAB Approach, KISS and Levels of Presentation.

Making the Call: The Presentation: Sales Track, The Opener, The Body of the Presentation, The Probe, Follow up.

Managing your Business:  Managing Business, Setting Business Goals, Budgeting, Organization Selling, Classification of Goods and Services, Whom to Communicate.

Controlling Sales Manager: Value Analysis, Cost to Value, ROI, Service Selling, Motivation, Compensation, Bonus, Total Compensation Package.

Selling Environment and Skills: Retail, Resale, and Industrial selling, Selling to different customers, Buying centers, Evaluating Suppliers, Developing a “Political Checklist”, Community Relations, Company Name Recognition, Other Important Considerations.

Recommended References:

  1. Karl Grez; Steven Drozdeck and Walter Wiesenhutter: Professional Selling- A Consulting Approach., IRWIN, 1996.
  2. Charles M. Futrell: Fundamentals of Selling – Customers for life, IRWIN McGraw-Hill; 5th Edition; 1996.
  3. ABC of Selling: Charles Futrel.

 

MKT-4207 International Marketing

Section A:

The Scope and Challenge of International Marketing: Globalization and International Business, International Marketing Defined, International Marketing; The essentials, Reasons companies consider for international expansion, The International Marketing Tasks, Environmental Adaptation Needed, The Self-Reference Criterion and Ethnocentrism: Major Obstacles, Framework for Cross-cultural Analysis, Developing a Global Awareness, Approaches to Global Awareness, Stages of International Marketing Involvement

Cultural Dynamics in Assessing Global Markets: Global Perspective Equities and eBay –  Culture Gets in the Way, Culture’s Pervasive Impact, Definitions and Origins of Culture, Elements of Culture, Cultural Knowledge, Cultural Sensitivity and Tolerance, Cultural Change, Cultural Borrowing, Resistance to Change, Planned and Unplanned Cultural Change Consequences of Innovation

Culture, Management Style, and Business Systems: Required Adaptation, Degree of Adaptation, Imperatives, Electives, and Exclusives, The Impact of American Culture on Management Style, Management Style Around the World, Business Ethics: Ethical and Socially Responsible Decisions

 

Section B:

The Political Environment: A Critical Concern:  Global Perspective, The Sovereignty of Nations, Stability of Government Policies: Political Parties,           Nationalism, Political Risks of Global Business: Economic Risks, Political Sanctions, Political and Social Activists, Nongovernmental Organizations, Assessing Political Vulnerability, Politically Sensitive Products and Issues, Forecasting Political Risk, Reducing Political Vulnerability, Government Encouragement

Emerging Markets: Marketing and Economic Development, Infrastructure and Development, Marketing’s Contributions, Marketing in a Developing Country, Developing Countries and Emerging Markets: Latin America, Eastern Europe and the Baltic States, Asia, Newest Emerging, Markets

Strategic Implications for Marketing

International Marketing Channels:  Channel-of-Distribution Structures, Channel Control, Distribution Patterns: General, Retail, Alternative Middleman Choices, Factors Affecting Choice of Channels, Locating, Selecting, and Motivating Channel Members

Negotiating with International Customers, Partners, and Regulators: The Dangers of Stereotypes, The Pervasive Impact of Culture on Negotiation Behavior, Implications for Managers and Negotiators

Recommended References:

  1. International Marketing, by Philip R. Cateora John L. Graham, 14th edition, McGraw-Hill/Irwin Company.
  2. Global Marketing by Svend Hollense, 4th edition, Prentice Hall

 

MKT 4211: Advertising

Section A

  1. Introduction to Integrated Marketing Communications: The Role of IMC in the marketing process, Integrated Marketing Communication, The Promotional Mix, The IMC Planning Process.
  2. The Marketing Strategy and Analysis: The Target Marketing Process,          Developing the Marketing Planning Program. Advertising agencies and other marketing communication organizations.
  3. Consumer behavior as it applies to advertising and promotion: Social, ethical and economic aspects of advertising and promotion.
  4. The Communication Process: The natures of the communication, the response process, Source messages and channel factors.
  5. Objectives and Budgeting for Integrated Marketing Communication Programs: The value of objectives, determining the promotional objectives, Establishing and allocating the Promotional Budget.

Section B

  1. Developing the Integrated Marketing Communication Program: Creative strategy planning and Development. The creative Process, Creative strategy development, Creative strategy implementation and evaluation, Appeals and execution style. Media planning and strategy, Evaluation of broadcast media, Evaluation of print media, Support media, direct marketing, The Internet and interactive media
  2. Sales promotion, Public relations, publicity and corporate advertising, Personal Selling, Measuring the effectiveness of the promotional program, International advertising and promotion.

 

Recommended References:

  1. Advertising and Promotion, 6th edition, Belch and Belch
  2. Clow, Kenneth E. Integrated advertising, promotion, and marketing communications. Pearson Education India, 2007.
  3. Advertising, Promotion, & Supplemental Aspects of Integrated Marketing Communications by Terence A. Shimp, Sixth edition, published by Thomsen Southwestern
  4. Advertising, 5th edition, Arens and Bovee.
  5. Promotional Strategy, 7th edition, Engel, Warshaw, and Kinner.

 

MKT-4213: Brand Management

Section A

Brand and Brand Management: What is Brand: Brands versus Products; why do brand matter? Can everything be Branded? Brand challenges and opportunities; the brand equity concept; strategic brand management process

Customer-Based Brand Equity: Brand equity for making a brand strong, sources of brand equity, building a strong brand: the four steps of brand building ; creating customer value

Brand Positioning: Identifying and establishing brand positioning: target market, nature of competition, Point of parity and difference; Positioning Guidelines: defining brand, communicating competitive brand position; positioning guidelines: defining and communicating the competitive, frame of reference, establishing POP and POD, updating positioning over time; Establishing Brand Mantras; internal Branding, Brand Audits

Choosing Brand Elements to Build Brand Equity: Criteria for choosing brand elements; options and tactics for brand elements

Section B

Designing Marketing Programs to Building Brand Equity: New perspectives on Marketing: Integrating marketing programs and activities, personalizing marketing, reconciling the new marketing approaches; product strategy: perceived quality and value, relationship marketing; Pricing strategy: consumer perception, contribution of price for establishing brand equity; channel strategy: designing a channel, different channels

Integrating Marketing Communications to Build Brand Equity: Media environment, Marketing communication options, developing integrated marketing communication programs, conceptualizing the leveraging process, co-branding, licensing

Developing a Brand Equity Measurement and Management system: the brand value chain, designing brand tracking studies, brand equity management system

Nation branding and country image: Opportunities and limitations (a media-centric approach): Nations have always competed with each other, Complementary nation branding tools and techniques, Key concepts in nation branding, 3 key elements of branding theory, Nation branding attempts to reduce the identity-image gap, The facets of nation-brand identity, Image-formation factors, position a nation is a brand, Tourism for building national brand

Recommended References:

  1. Keller, K. L., Parameswaran, M. G., & Jacob, I. (2011). Strategic brand management: Building, measuring, and managing brand equity. Pearson Education India.
  2. Rosenbaum-Elliott, R., Percy, L., & Pervan, S. (2011). Strategic brand management. Oxford University Press.

 

MKT 4219: Strategic Marketing

Section A:

Market Driven Strategy: becoming market oriented, distinctive capabilities, creating value for customers, becoming market driven.

Business and Marketing strategy : corporate strategy, organizational change, components of strategy, business and marketing strategy, strategic plan, marketing strategy process, strategic situation analysis, market driven strategies, market focused programs, implementing strategy, internet strategy

Market vision, structure, and analysis: markets and strategies, mapping product markets, describing and analyzing end users, analyzing competition, developing strategic vision.

Segmenting market, market targeting, and strategic positioning: segmentation and market driven strategy, identifying market segments, forming segments, finer segmentation strategies, market targeting strategy, targeting in different market environments, positioning strategy.

Planning new products: steps in new product planning, idea generation, screening, evaluation, and business analysis, product and process development, developing marketing strategy and market testing, commercialization, variations in the generic new product development process.

 

Section B:

Strategic brand management: product management issue, analyzing product performance, strategies for products/ brands, strategic brand management.

Managing value chain relationships: strategic role of distribution, channel of distribution strategy, managing the channel, international channels, strategic value chain management.

Pricing strategy: strategic role of price, analyzing the pricing situation, selecting the pricing, strategy, determining specific prices and policies.

Promotion, advertising, and sales promotion strategies: promotion strategy, advertising strategy, sales promotion strategy.

Marketing strategy implementation and control: the marketing plan, implementing the plan, strategic evaluation and control.

 

Recommended References:

  1. Cravens, David, and Nigel F. Piercy. Strategic marketing. McGraw-Hill Irwin, 2008.
  2. A Framework for Marketing Management, second edition, Philip Kotler Upper Saddle River, NJ: Prentice Hall 2003.
  3. Influence: Science and Practice, fourth edition, Robert B Cialdini Boston, MA, Allyn and Bacon, 2001.
  4. Strategic Brand Management, 2nd edition, Kevin Lane Keller, Prentice Hall, 2003

 

 

 

 

Detail Syllabus of other Area of Concentration (Major Areas) will be provided by the concerned Teachers once the courses are offered.

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