BBA in Accounting is a four-year composite program of 126 credit hours following a semester system of learning, examination and evaluation. The curriculum consists of 40 course units of 100 marks each; and four oral examinations of 25 marks each to be held at the end of each academic year, equivalent to 1 (one) course, i.e., 100 marks, and an Internship Program of 100 marks (equivalent to one course) at the end of fourth year. Thus, the whole program has a total mark of 4,200, equivalent to 42 courses of 3 credits each. The courses are spread over eight semesters in four academic years. The duration of each semester is 19 weeks of which 15 weeks are for class teaching and the remaining 4 weeks are for holding the semester final examinations and for a break between the semesters. For each course unit, there are two lectures every week of one and a half hour duration and each course unit (including oral examinations and the internship) is weighted 3 (three) credit hours. Thus, the BBA program is of 126 credit hours. The distribution of marks of each course unit is as follows:
|
Examination |
Marks |
Percentage of marks |
|
Quizzes/Term Paper/Assignments/Class Attendance |
10 |
10% |
|
Mid Term Examination-1 |
15 |
30% |
|
Mid Term Examination-2 |
15 |
|
|
Semester Final |
60 |
60% |
|
Total |
100 |
100% |
Two examiners evaluate the scripts of final examination and the average is taken for grading. If the difference between the marks of two examiners is significant, the script is graded by a third examiner and the average mark is taken into account. The total marks in a course will be converted into letter-grade as under:
|
Mark Range |
Letter Grade |
Grade Point |
|
80% and above |
A+ |
4.00 |
|
75%-79% |
A |
3.75 |
|
70%-74% |
A- |
3.50 |
|
65%-69% |
B+ |
3.25 |
|
60%-64% |
B |
3.00 |
|
55%-59% |
B- |
2.75 |
|
50%-54% |
C+ |
2.50 |
|
45%-49% |
C |
2.25 |
|
40%-44% |
D |
2.00 |
|
Less than 40% |
F |
0.00 |
40 courses · 120 credit hours across 8 terms
| Code | Course title | Credits | |
|---|---|---|---|
| AIS 1105 | Business Communication | 3 | This course attempts to develop the skill of students in exchanging messages with others in order to develop a mutual understanding of business deals. The students, with their professional oral and written communication skills, will be able to build the expertise needed to succeed in today’s technologically-superior workplaces. |
| AIS 1101 | Introduction to Financial Accounting | 3 |
The objective of this course is to develop students’ understanding of basic concepts of accounting, accounting process, and the application of the conceptual framework in such process in order to develop their abilities to complete the accounting cycle ending with preparation and presentation of financial statements. This course will also try to equip the students with the knowledge and ability to understand and analyze the information communicated through the financial statements. |
| AIS 1102 | Introduction to Business | 3 | The course is intended to enhance students’ understanding of business, the business environment, the functional areas of an organization, and the role business plays in today’s society. Students will acquire a broad-based knowledge of business and the business Environment. |
| AIS 1103 | Computer Concepts and Applications | 3 | The objective of this course is to introduce the students to the basic concepts of computers and information systems. The students will be exposed to the use of operating system and the widely used office and application software/packages. The course will also cover the fundamental concepts, theories, practices, and management of information systems in organizations. The aim is to prepare the students with the essential skill sets to survive and thrive in today’s technologically driven workplaces. |
| AIS 1104 | Mathematics for Business Decisions–I | 3 | This course is designed to develop an understanding of basic concepts and principles of mathematics used in the area of business and economics. Students will be well-equipped with mathematical tools used in the analysis of business and accounting problems; |
| Code | Course title | Credits | |
|---|---|---|---|
| AIS 1201 | Intermediate Financial Accounting | 3 | This course has been designed with an objective to get the students familiar with the accounting treatments and presentation procedures of the items appearing on the asset side of the Balance Sheet/Statement of Financial Position. This will also provide guidelines for the treatments in case of changes in accounting policies, estimates and errors. |
| AIS 1202 | Microeconomics | 3 | This course provides students with the foundation theories of basic microeconomics including an introduction into the study of economics and analyses of economic agents’ behaviors, particularly that of the individual and the firm. The course begins with a description of the subject area, and continues to introduce the basic concepts and theories that are used as the foundation of microeconomic theory and analysis. This includes discussions and applications of economic principles behind the determination of demand, supply and production functions and on how equilibrium is reached in different markets and the incomes distributed among different factors, the theory of the consumer; theory of producer; market operations; and market structures. |
| AIS 1203 | Management and Organization Behavior | 3 | This course deals with human behavior in organizations and with managerial practices and methods within organizations that facilitate or hamper effective behavior. The course explores factors shaping individual, group, organizational and cultural dynamics, as they pertain to administration and management in organizations. This course will help students to understand that humans and organizations are not functional and quantitative subjects but also behavioral and qualitative one. |
| AIS 1204 | Mathematics for Business Decisions–II | 3 | This course is designed to develop an understanding of concepts, theory and models of mathematics used in the area of business and economics. Students will be well-equipped with mathematical tools used in the analysis of decision-making business problems. |
| AIS 1205 | Bangladesh Studies | 3 | The objective of this course is to develop an understanding of physical, ecological and geographical aspects as well as the historical background of Bangladesh. The course aims to equip students with the knowledge of political, administrative and legal environment of Bangladesh and help them know about the society, economy and macroeconomic environment of Bangladesh. |
| Code | Course title | Credits | |
|---|---|---|---|
| AIS 2101 | Advanced Financial Accounting-I | 3 | The objective of this course is to enhance students’ understanding of the recognition, measurement and disclosure issues relating to revenues, expenses, liabilities and equities that are reported in the interim and annual financial statements. This course is also designed to provide the students with the knowledge of additional reporting issues such as earnings per share, events after the reporting period, related party disclosures and accounting for partnership business. |
| AIS 2102 | Macroeconomics | 3 | The objective of this course is to give students a background of basic macro-economic theories, concepts and indicators and their relevance to different policy actions. The course is designed to provide students the tools to analyze how macroeconomic indicators like national income, consumption, savings and investments are determined and how macro policies such as fiscal, financial and trade policies are related to economic management. |
| AIS 2103 | Programming and Database Management | 3 | The objective of this course is to introduce visual tools for programming and basic concepts of programming languages so that student can develop their own software. Moreover, students will be familiar with the common and contemporary business programming languages along with their applications in real-life situations. |
| AIS 2104 | General Science and Environment | 3 | The objective of this course is to give some basic concepts of matter of earth, energy, chemistry and issues of environmental chemistry which we see and use in our day-to-day life. The outcome of this course is to develop certain abilities such as ability to sense a problem, organize and interpret, analyze, generalize and predict. |
| AIS 2105 | Business Statistics-I | 3 | This course is intended to provide students with an understanding of the data, basic terminology of statistics, and methods of statistical tools, techniques for descriptive analysis in business, and economic data. It also covers the concepts of probability, sampling techniques, correlation, simple, and multiple regression analysis to forecast the future. At the end of the course, students will be acquainted with the theoretical and practical concepts, tools and techniques of basic statistics that will develop their ability to deal with quantitative issues in business and economics, analyze and interpret them and forms the basis of decision-making in business. |
| Code | Course title | Credits | |
|---|---|---|---|
| AIS 2201 | Advanced Financial Accounting–II | 3 | The objectives of this course are to make the students acquainted with the accounting aspects of Business Combination, investment in Association and Joint Ventures, Financial Instruments, Company Liquidation, Segment Reporting and Related Party Disclosure. This course will provide students sound and in-depth technical and conceptual knowledge to prepare the various financial statements like separate financial statements, consolidated financial statements of the company and liquidator’s Statements in case of company liquidation. |
| AIS 2202 | Financial Management | 3 | The basic objective of this course is to provide students with a sound theoretical knowledge on principles and practices of business finance where a student will get proper idea about financial management in an organizational perspective. |
| AIS 2203 | Cost Accounting | 3 | The objectives of this course are to introduce cost accounting as a separate branch of accounting and to enrich students with the knowledge of measurement, analysis, accumulation and control of various elements of cost. The course is also designed to enhance students’ ability to prepare cost statements and use them for preparing the financial statements of manufacturing entities. |
| AIS 2204 | Marketing | 3 | This course introduces students to the fundamental building blocks of marketing, stressing on the underlying principles of the “marketing concept” and integrating concepts in relation to consumer needs, market information, product development, pricing, distribution, selling, advertising, and promotions. |
| AIS 2205 | Business Statistics-II | 3 | The objective of this course is to develop the understanding of different statistical methods which are widely used for drawing inferences, or making broad generalizations, about a totality of observations on the basis of knowledge about a part of that totality. Beginning from an elementary level, this course introduces the idea of random variables, some probability distributions, estimations of parameter, confidence intervals and hypothesis testing. With these foundations students will also be introduced to the concepts of analysis of variance, index numbers and time series analysis to improve the level of forecasting future. At the completion of this course, the students should be able to develop a general understanding of probability and hypothesis testing approaches that will sharpen the skills of taking business and managerial decisions. |
| Code | Course title | Credits | |
|---|---|---|---|
| AIS 3101 | Management Accounting | 3 | Management Accounting is concerned with providing necessary information to internal users i.e., managers for making effective organizational decisions. This course describes both theory and practice so that students understand how managers produce and use information in operational and strategic decision making. This course will further provide students with the elementary idea about management accounting tools and techniques. |
| AIS 3102 | Banking and Insurance | 3 | The objectives of this course are to give an overview about the business environment of banking financial institutions and insurance companies in Bangladesh. This will provide students with an overview about the financial reporting environment of Banking and Insurance Companies in Bangladesh. It will make the students familiar with the compliance requirements and reporting framework to prepare the financial statements of Banking financial institutions and Insurance Companies. |
| AIS 3103 | Audit and Assurance | 3 | The objective of this course is to introduce the concept of auditing and assurance as a demand driven discipline necessitated by the economic imperative and guided by social justification. The course focuses on the regulatory and professional framework of audit engagement, including ethical consideration and the professional liabilities. Besides, an attempt has been made to establish the logical order for audit of historical financial information as a whole and issuance of the audit report. |
| AIS 3104 | Income Tax: Laws and Practice | 3 | The objective of this course is to provide a sound understanding of principles and practices of the income tax law in Bangladesh. This course will provide students with a comprehensive knowledge of tax from a managerial perspective, with an emphasis on the identification of tax problems and potential tax opportunities. This course will also be helpful in assessing total income and tax liability of individual, corporate and other types of the assesse. |
| AIS 3105 | Business Laws | 3 | The objective of this course is that students become familiar with the different aspects and provisions of business and commercial laws of Bangladesh and can apply these in different real business situations. |
| Code | Course title | Credits | |
|---|---|---|---|
| AIS 3201 | Forensic Accounting and Frau Investigation | 3 | This course is intended to develop skills concerned with prevention, detection, and correction of financial frauds occurring in corporate transactions. Upon completion of this course, the students will learn skills in forensic accounting, fraud examination, quantitative methods relating to detection of accounting fraud, certain areas of criminal law, evidence law and investigative skills to collect, analyze, and evaluate evidential matter and to interpret and communicate findings regarding forensic audit. Students will also learn to analyze possible consequences of fraud, determine damages, valuation of assets and liabilities, and evaluate effects of cyber-crime on an organization. |
| AIS 3202 | Corporate Finance | 3 | This course is designed to introduce the fundamental concepts of corporate finance decision making with reference to investment, financing and dividend decision. The course is a blend of theory in corporate finance and practice related to specialized tools for solving real world financial problems at both the individual and corporate level. The course will elaborate on the techniques of capital investment decision and financial decision making under uncertainty, corporate capital structure, valuation of the levered firm, dividend and other payouts decision, working capital management along with the introduction of international corporate finance. |
| AIS 3203 | Accounting Information Systems | 3 | The main objective of this course is to teach students the essentials of an effective information system, which facilitates processing of accounting data and preparation of financial information. The course will discuss a whole range of AIS topics which include basic definitions, details of data processing, flowcharting and database management. After successful completion of the course, the students will be able to work in a team situation, where they will be able to design accounting information systems; to understand the primary information flows within business environment; and to understand various transactions cycles and basic accounting records in computer-based system. This will further enhance a basic understanding of ethical issues related to the use of information technology and the implications of computer technology on the internal control structure. |
| AIS 3204 | VAT and Cross-border Taxation | 3 | The objective of the first part of this course is to give an idea about concepts and principles of VAT, Custom Duty, and income tax of international transactions. It will also contribute to the understanding of the nature of public finance and its sources along with the areas of public income and expenditure with the practical exposure (Budget) and evaluating a good taxation policy. |
| AIS 3205 | Corporate Laws, Governance and Secretarial Practices | 3 | This course aims to develop a sound understanding of the company’s law of the country, including the corporate governance aspects relating to shareholders, the board of directors, management, and other stakeholders of organizations. Besides, this course intends to explain the essential aspects of secretarial practice within organizations so that it helps the students to identify and evaluate the good governance practice and discharge regulatory compliances as a company secretary. This course focuses to develop working knowledge among the students regarding the company act, governance regulations and the secretarial practices. |
| Code | Course title | Credits | |
|---|---|---|---|
| AIS 4101 | Advanced Management Accounting | 3 | The objective of this course is to enable students understand the advanced issues of management accounting. Particularly, students are expected to learn management accounting tools and techniques that would be relevant in complex business situations. Managers face the challenges of fourth industrial revolution. They need to learn how to tackle those challenges while making pricing, performance evaluation, cost management and other managerial decisions. This course is designed to fulfil this need. |
| AIS 4102 | Financial Market and Investment Analysis | 3 | The primary objective of this course is to develop a concrete understanding of the financial systems of Bangladesh and various investment analysis techniques. The course will provide a detailed discussion of the structure of the financial markets, the operation of the financial institutions, and the types of instruments traded in the financial markets. This course will also focus on the valuation and use of the major investment vehicles and strategies available in capital markets today. In particular, the course will consider how investors form and evaluate portfolios with instruments such as stocks, bonds and mutual funds. Although the ultimate objective will be to develop a conceptual and theoretical background upon which the students can expand their knowledge of the field of financial markets and investment, the topical treatment will be rather practically oriented. |
| AIS 4103 | IT Governance and Information System Audit | 3 | The objective of this course is to make students understand and apply the control mechanisms used by organizations in an IT environment and how to conduct audits of the information system. Students will learn practical aspects of the IT audit process, risk assessment and IT Governance, Frameworks, Standards, and Regulations. The students will also have the opportunity to conduct risk assessments, create audit programs, and test controls, and analyze test results for concluding audit reports. The course will also explore how to use CAATs - Computer Assisted Audit Techniques (e.g., ACL) for conducting audits. |
| AIS 4104 | Supply Chain and Operation Management | 3 | This is an introductory course on the concepts, principles, and techniques for managing supply chains and operations both in manufacturing and service organizations. The terminology, fundamental concepts, and functions related to the field of supply chain and operations management will be discussed |
| AIS 4105 | Public Sector Accounting and Financial Management Accounting Theory | 3 | The objective of this course is to provide students with a fundamental understanding of the government accounting system of Bangladesh as well as the public financial management. This course will help the students to develop the knowledge of the subject matters and students will be able to understand the legal sanction of the government accounting and its process including the government’s financial management system. |
| Code | Course title | Credits | |
|---|---|---|---|
| AIS 4201 | Accounting Theory | 3 | The objective of this course is to provide students with the opportunity to obtain a sound knowledge of alternative theories of accounting. The course begins by examining the nature of theories and alternative forms of logic. The conceptual framework and key contemporary and historical accounting issues are examined, highlighting the role of theory in understanding current accounting standards, accounting practice and the use of accounting information by the diverse stakeholders in reporting entities. Moreover, the issues of corporate narratives are discussed in this course. Finally, a critical approach to understand social structures and the role accounting information played there are also covered in this course. |
| AIS 4202 | Business Analysis and Valuation | 3 | The objective of the course is to provide hands-on experience in business analysis using financial and non-financial information. This course is aimed at all students who expect at some point in their careers to use financial statements to evaluate the performance, prospects, and value of a business. This course will be particularly valuable to students who are seeking a career in consulting, corporate finance, investment banking, hedge funds, or private equity. |
| AIS 4203 | Data Analytics | 3 | This course aims to train students to extract patterns in vast amounts of data and discover actionable insights. It emphasizes on the current issues, methodologies, practice, and emerging trends in business data analytics. Students will learn state-of-art techniques and critical skills to address existing business problems in today’s information-rich environments. Upon completing this course, students will build their analytical capabilities to use data for innovative business solutions. |
| AIS 4204 | Strategic Management | 3 | This course is designed to provide an overview of the principal aspects of strategic management. The objective is to offer students strategy insights so that they can become strategic thinkers. Students will be able to contemplate strategic dilemmas and apply strategic planning, implementation, and evaluation tools. |
| AIS 4205 | Research Methodology | 3 | This course is designed to build the foundation of scientific thinking and to understand the framework of the research process. It helps the students to understand the research design, process and techniques to conduct qualitative and quantitative business research and also develop their own ideas and project. After completion of this course, the students will be enriched with all relevant knowledge of research methodology in qualitative and quantitative area of business research. This course will guide the students in writing their research reports in their academic and career advancement. |