Undergraduate Program

Course Credit: 3

Objectives:

• To develop a general understanding about history, culture, geography and other basic aspects of Bangladesh as a country.
• To familiarize with the basic economic and social activities of the inhabitants of Bangladesh.
• To enrich knowledge about macro geo-political and socio-cultural aspects that shaped Bangladesh as a country.

Learning Outcomes:

• Identify specific stages of Bangladesh’s political history, through the ancient, medieval, colonial and post-colonial periods.
• Appreciate the social structure of Bangladesh, particularly its plurality of cultural identities, with a clear sense of why tensions and contestations between social groups may emerge from national and global factors.
• Comprehend how different constitutional bodies and socio-political institutions operate and how their behavior impacts on political governance.
• Understand the structural features of the economy and patterns of economic changes. Also, development processes and the nature of environmental challenges including ways to address them effectively.

Course Contents: 

• • History of Bangladesh: Peoples of Bangladesh, Origin and anthropological identity, Territories of Bangladesh in ancient time,Bangladesh during the Muslim Rule, British Colonial Rule in Indian Sub-Continent, The Pakistan movement and the birth of Pakistan, Language movement, 1948-52; Juktafront elections, 1954; and Six-point program, 1966; Mass upsurge of 1969 and election, 1970; Liberation war, 1971 and Birth of Bangladesh. 
  • Physical and Natural Resources of Bangladesh-Physical Features of Bangladesh: Location, Climate, and Major physiographic units, Surface water inflow and river systems of Bangladesh, Density and distribution of population in Bangladesh. 
  • Political Administrative and Legal Environment of Bangladesh: Forms of government and state mechanisms (Executive, Legislature, Judiciary) of Bangladesh, Constitution of Bangladesh and its amendments, Administrative structure of Bangladesh, Political parties of Bangladesh, Differentpolitical regimes of Bangladesh, Foreign policy of Bangladesh. 
  • Socio-Economic Environment of Bangladesh: Social structure and social stratification in Bangladesh, Population migration-from rural to urban areas in Bangladesh, Ethnic minorities in Bangladesh, Social Problems of Bangladesh, Macroeconomic trends of Bangladesh economy-GDP, Savings, investment and employment, Thirst sectors of Bangladesh economy, Poverty alleviation, Private sector development and environment. 

Recommended Books: 

• • Banglapedia: National Encyclopedia of Bangladesh, Edited by Prof Sirajul Islam. [Latest Edition (2006)]
  • History of Bangladesh: Social and Cultural History, Political History, Economic History by Mr.Sirajul Islam. 
  • Bangladesh National Culture and Heritage: An Introductory Reader by Mr. A F Salauddin Ahmed. State Owned Enterprises: Power and Energy, Transport and Communication. 

Course Credit: 3

Objectives:

• To orient students with the basic concepts of business within the context of the changing world.
• To familiarize students with different types, forms and structure of local and global business organizations.
• To introduce the students with the various functional and support areas of business and prepare them to take up advanced level course in subsequent semesters.

Learning Outcomes:

• Demonstrate an understanding of the forces that shape the business and economic structure.
• Demonstrate an understanding of the major functions of business including Management, Accounting/Finance, Marketing, Investments, and Information Technology.
• Explain why business ethics is an integral part of every business organization.

Course Contents:

• • Business Concepts: Meaning of business,Branches of business, Role of business in the Economy of Bangladesh, Functional areas of business, Business environment, Business size, Location of business, Efficiency of business enterprises,Social responsibility of business and its implications, Business ethics, Globalization of business. 
  • Business Organizations: Forms of business ownership in Bangladesh, Relative position of each form of ownership: sole proprietorship, partnership, joint stock company, cooperative and state ownership, Formalities and distinguishing features of each form of ownership, Considerations in the choice of specific forms of ownership. 
  • Development of Joint Stock Companies in Bangladesh: Phases of development, Types, Domain of operations of each type, Formation of companies, Prospectus, Rights and obligations of shareholders, directors, and government, Liquidation of a company. 
  • Co-operative Societies in Bangladesh: Their development, Types (industrial, commercial, and service sector societies), The role of each type, Formation, Problems and approaches to overcoming problems. 
  • Institutions for Promotion of Business: Support services of government institutions, Chamber of Commerce and Industry and Trade Associations, Stock Exchanges. 
  • Stock Market in Bangladesh: Primary and Secondary Share Market, Private placement, Fluctuations of share price, Problems and solutions. 
  • Trade Practices in Bangladesh: Commercial Policy,Import procedure, Export procedure formalities, Problems and measures to overcome problems. 

Recommended Books:

• • Steven J. Skinner and John M. Ivancevich, Business for The 21st Century, Irwin Inc. IL, USA. 2. Straub and Attner, Introduction to Business. 
  • Dennis E. Schlais Richard N. Davis Kristi A, Introduction to Business, Association Global View, USA, 2014. 
  • M.C. Shukla, Business Organization and Management, 18th Edition, S. Chand Publishing, India. 5. J. Timms, Introduction to business and management, Pearson, UK. 

Course Credit: 3

 Objectives:

• To develop a deeper understanding about fundamental concepts and principles of management.
• To develop a theoretical and conceptual understanding of traditional and contemporary management issues.
• To provide managerial orientation to become future leaders familiarizing students with various management theories and models.

Learning Outcomes:

• Evaluate the global context for taking managerial actions of planning, organizing and controlling.
• Integrate management principles into management practices.
• Assess managerial practices and choices relative to ethical principles and standards.
• Specify how the managerial tasks of planning, organizing, and controlling can be executed in a variety of circumstances.

Course Contents:

• • Introduction to Management: Meaning, Nature, Purposes, Principles of management, Need for organizations and managers, Managerial responsibility, Types of managers, Management process, Managerial skills, Managerial roles, Concept of productivity, Efficiency and effectiveness of managerial and organizational performance. 
  • Environment: Internal and external environment of organizations, Components of external environment, Elements of direct environment, Elements of indirect environment, International environment, Managing environment. 
  • Planning: Nature of planning, Relationships of planning and controlling, Types of planning, Steps in planning process, criticisms of formal planning, Tools & techniques for planning, Limitations of planning, 
  • Objectives: Nature of objectives, Management by Objectives (MBO), The process of MBO, Setting objectives, Benefits & weaknesses of MBO. 
  • Decision Making: Decision making process, Problems and opportunity finding, Nature of managerial decision making, Decision Support Systems. 
  • Organizing: Organizational structure, Division of work, Span of management- Departmentation line and staff, Delegation of authority, Centralization & decentralization, Coordination, Committee and group decision making. 
  • Leading: Human factors in managing, Relevant theories of leadership, Creativity and innovation, Motivation. 
  • Controlling: Meaning and importance of control, Types of control methods, Control process, Requirements for effective controls, Information systems and control. 

Recommended Books: 

• • R. W. Griffin, Management, A.I.T.B.S. Publishers and Distributors, New Delhi, India. 
  • Stephen P. Robbins and Mary Coulter, Management, Prentice Hall of India Pvt, Ltd.
  • Robert Kreitner, Management, Houghton Mifflin Company, Boston, USA. 

Course Credit: 3

Objectives:

• To familiarize students with the basic concepts and principles of accounting and their application in real life business and management.
• To provide an overview of accounting record keeping and statement preparation practices following International Accounting Standards.
• To develop basic analytical abilities using accounting information for managerial decision making.

Learning Outcomes:

• Explain the component parts of major accounting reports.
• Evaluate the financial performance of an organization using these reports.
• Analyze and evaluate financial information relating to product or service costs and contribution to profit.

Course Contents: 

• • Introduction to Accounting: Understanding accounting, Accounting principles and concepts, Accountancy as a profession, Need for accounting, Accounting equation. 
  • Financial Accounting Process: Understanding accounting equation, Understanding financial transaction and their effect on financial position.
  • Processing Accounting Data: Understanding accounting statements, Various kinds of vouchers, the process of recording business transactions, need for journal, Journalizing business transactions, Various kinds of journals. 
  • The Ledger: Concept, need for ledger, Posting mechanism, Accounts and their branches. 
  • The Trial Balance: Understanding trial balance, Trial balance & accounting accuracy, Preparation of trial balance, Errors not detected by trial balance.
  • Accounting for Merchandising Operations: Invoices, Perpetual and periodic systems, Accounting for inventories. 
  • Accounting System: Subsidiary and controlling accounts, Purchase and sales journals, Cash receipts and payment journals, General journal. 
  • Final Accounts: Understanding worksheet, Preparation of worksheet, Adjusting and closing entries, Classified income statement and balance sheet.
  • Accounting for Assets: Accounting for cash, Accounting for receivables, Accounting for fixed assets. 
  • Accounting for Liabilities: Accounting for short-term and long-term liabilities, Accounting for owners' equity. 
  • Accounting for Partnership: General principles, Admission, Retirement, Liquidation.

Recommended Books:

• • Jerry J. Weygandt, Paul D. Kimmel, and Donald E. Kieso, 2009, Accounting Principles, 9th ed., John Wiley & Sons. 
  • William W Pyle and Kermit D. Larson, Fundamental Accounting Principles, Richard D. Irwin Inc., Illinois. 
  • R.H. Hermanson; J.D. Edwards; L.G Rayburn, Financial Accounting, Business Publications Inc., Dallas. 

Course Credit: 3

Objectives:

• To develop an understanding of the basic concepts, principles, theories and models of marketing and their application in business.
• To develop skills to understand consumers and researching markets to develop intelligence and insights for marketing decision making.
• To develop skills in preparing and executing marketing plan.

Learning Outcomes:

• • Use a vocabulary of marketing terms correctly.
  • Demonstrate the ability to critically evaluate a marketing program from consumer and marketing practitioner viewpoints, including consideration of ethical implications.
  • Communicate clearly, in an organized fashion, the concepts of marketing in both oral and written work.
  • Demonstrate an understanding of how marketing fits with the other business disciplines within an organization.

Course Contents:

• • The Field of Marketing: Nature and scope of marketing, Historical development of marketing, Marketing management and its evolution, Marketing concepts, Role of marketing in the society. 
  • Marketing Systems & the Marketing Environment: System approach to marketing,External environment of marketing systems, Internal variables of marketing systems. 
  • Market & Buyer's Behavior: Market segmentation, Targeting and positioning, Classification of market,psychological influences on buyer behavior, Cultural and social group influences on buyer behavior, Model of buyer behavior. 
  • Elements of Product Planning: Definition of product, Classification of product, Marketing considerations of product,new product development, Product life cycle, Branding, Packaging, and Labeling. 
  • Place and Distribution Structure: Retailing, Wholesaling, Channels of distribution. 
  • Pricing System: Pricing objectives and price determination,Methods of setting price, Price adjustments and price changes. 
  • Promotional Activities: Promotion mix, Advertising, Sales promotion, Personal selling. 

Recommended Books: 

• • W.J.Stanton, Fundamentals of Marketing, McGraw-Hill Book Company, New York, USA. 
  • Philip Kotler and Gary Armstrong, Principles of Marketing, Prentice-Hall Inc., New Jersey, USA. 

Course Credit: 3

Course Objectives:

• To enhance an understanding and management of communication dynamics and strategies for dealing with everyday business communication challenges.
• To give emphasis on the importance of effective communication skills through practical applications of writing, communicating, and presenting within a professional business setting.

Learning Outcomes:

• Understand the importance of effective communication in a business setting.
• Comprehend and utilize the basic forms of business communication.
• Write well-organized and effective business memos, letters, and reports.
• Reinforce and further develop business presentation skills in order to deliver professional presentations.
•  Know the basic use of computer-aided communication including e-mails.
• Work effectively in a team by improving communication skills and to prepare and present group projects.

Course Contents: 

• • Definition, Process model of communication, Flows of communication, Barriers to effective communication and solutions. Types and forms of communication, Principles of communication. 
  • Basic English Skills: Parts of Speech, Sentence, Paragraph, Punctuation, Spelling. 
  • Business Writing Skills: Planning Letters and Memos-Choosing the right words, Creating an appropriate tone. 
  • Business Letters and Memos: Letters of request, appointment, order, transmittal, Requests for adjustment, Favorable reply, Unfavorable reply, Acknowledgement. 
  • Employment Communications: Preparing a CV/Resume, writing an application letter, Completing an application form.
  • Interpersonal Communication: Media of communication,Oral and written communication, Formal communication, Informal communication/Grapevine, Problems of organizational communication in the business enterprises of Bangladesh, Improvement of communication. 
  • Writing Notice and Report: Writing notice, agenda and minutes of meetings, Resolution, Proxy Report Writing: Informational and analytical reports,Planning business reports, Organizing business reports, Writing style of reports, Market Reports. 
  • Intercultural communication,Common cultural features, International communication 
  • Importance of good conversational skills, Active listening, Writing and delivering message, 
  • Business Terms and Abbreviations-WTO, BSTI, ILO, BEPZA, IPO, FDI, FPI.

Recommended Books:

• • M.J. Burnett and A. Dollar, Business English; A Communication Approach, Allyn & Bacon Inc., Boston, USA. 
  • Raymond, V. Lesikar; John, D. Petitt and Marie E. Flatley, Business Communication, Richard D. Irwin Inc, Illinois, USA. 
  • Ronald B. Adler and George Rodmam, Understanding Human Communication, Harcourt Brace College Publishers, N.Y., USA. 
  • Kathryn Rentz and Paula Rentz, Lesikar’s Business Communication: Connecting in a Digital World, McGraw-Hill Education, USA.

Course Credit: 3

Course Objectives

• The main objective of this course is to introduce the fundamentals of computing devices and reinforce computer vocabulary, particularly with respect to personal use of computer hardware and software, the Internet, networking and mobile computing. It focuses on such computer literacy that prepares students for life-long learning of computer concepts and skills. Students discovers why computers are essential components in education, business and society in this course.

Learning Outcomes:

• Develop skills for productivity software and OS.
• Develop interests in using computers for professional work.
• Able to discover their interests in programming.

Course Contents: 

• • Information Systems: Meaning of information and information system, Role of computers in information systems, Value and cost of information, Evaluation of information systems, Different information for different management levels.
  • Hardware and Software: Computer and its different parts,understanding how computer works Computer networks, Internet, Idea about computer programming and computer languages, Review of different types of computer packages and their uses. 
  • Operating Systems: Meaning of operating systems, Review of different operating systems, Understanding and using DOS and Windows. 
  • Word Processing:Training in using one-word processing package (Word Perfect of MS Word).
  • Spread Sheet Analysis: Training in using one spread sheet package (Lotus 1-2-3 or MS Excel). 
  • Data Base: Training in using one data base package (DBASE or MS Access). 

Recommended Books:

• • Gordon B. Davis; M.H. Olson, Management Information Systems, McGraw-Hill Book Company, N.J _USA. 
  • Burstein, J., Computers and Information Systems, Holt, Rinehart and Winston, New York, USA. 
  • Manuals of Relevant Software Packages. 

Course Credit: 3

Objectives:

• To give an overview of basic mathematical theories and techniques.
• To enhance ability of the students in mathematical analysis, modeling and decision making.
• To foster mathematical ability in bridging the business and analytic thinking. 

Learning Outcomes:

• Define basic terms in the areas of business calculus and financial mathematics.
• Eplain basic methods of business calculus, types and methods of interest account and their basic applications in practice.
• Solve problems in the areas of business calculus, simple and compound interest account, use of compound interest account, loan and consumer credit.
• Connect acquired knowledge and skills with practical problems in economic practice

Course Contents: 

• • Mathematical Preliminaries: Arithmetic operations, Fractions, Solving equations, Currency conversions, Simple inequalities, Trigonometric ratios, Calculating percentages, Using the calculator, Introducing Excel. 
  • The Straight Line and Applications: The straight line, Mathematical modeling, Applications: demand, supply, cost, revenue, Translations of linear functions, Elasticity of demand, supply and income, Budget and cost constraints, Excel for linear functions, Solving simultaneous linear equations, Equilibrium and break-even, Consumer and producer surplus.
  • Non-Linear Functions and Applications: Quadratic, cubic and other polynomial functions, Exponential functions, Logarithmic functions, Hyperbolic functions of the form a/(bx + c), Excel for non-linear functions. 
  • Financial Mathematics: Arithmetic and geometric sequences and series, Simple interest, compound interest and annual percentage rates, Depreciation, Net present value and internal rate of return, Annuities, debt repayments, sinking funds, The relationship between interest rates and the price of bonds, Excel for financial mathematics. 
  • Differentiation and Applications: Slope of a curve and differentiation, Applications of differentiation, Marginal functions, Average functions, Optimization for functions of one variable, Economic applications of maximum and minimum points, Curvature and other applications, Further differentiation and applications, Elasticity and the derivative, Partial differentiation, Applications of partial differentiation, Unconstrained optimization, Constrained optimization and Lagrange multipliers. 
  • Integration and Applications: Integration as the reverse of differentiation, The power rule for integration, Integration of the natural exponential function, Integration by algebraic substitution, The definite integral and the area under a curve, Consumer and producer surplus, First-order differential equations and applications, Differential equations for limited and unlimited growth. 
  • Linear algebra and applications: Linear programming, Matrices, Solution of equations: elimination methods, Determinants, The inverse matrix and input/output analysis, Excel for linear algebra. 

Recommended Books: 

• • Helen B. Siner; MaraciaB.Sorkin; Roslyn R.Attinson; Gordon A. Dipaloo, Mathematics for Decisions, D.Van Nostrand Company, New York, USA. 
  • Prank S. Bundwick, Applied Mathematics for Business, Economics and Social Sciences, McGraw-Hill Book Company, New York, USA. 

Course Credit: 3

Objectives: 

• To provide an understanding of the basic concepts, principles, and techniques of finance.
• To orient the students with how financial concepts and techniques are useful in business decision making.

Learning Outcomes:

• Explain the financial goal of a firm.
• Apply time value of money principles to evaluate investment opportunities.
• Apply various capital budgeting techniques to evaluate investment projects.
• Determine the required return of different sources of finance.
• Compute the weighted average cost of capital of a project or a firm.
• Demonstrate the impact of taxes and bankruptcy costs on a firm’s capital structure.

Course Contents: 

• • Introduction: Concepts of finance and financial management, The finance functions, Profit maximization versus Wealth maximization, Finance and accounting, Finance and Economics.
  • The Time Value of Money: Meaning, Reasons for time value of money, Present value versus compound value, Determining the annuity value, Determining the yield on an investment. 
  • Cost of Capital: Concepts, Significance of cost of capital, Specific costs of capital: debt, preference stock, equity, retained earnings, Weighted average cost of capital, Uses of cost of capital. 
  • Capital Budgeting: Meaning and importance of capital budgeting, Capital budgeting process, Evaluation techniques,accounting rate of return, Payback period, Net Present Value, Profitability Index, Internal Rate of Return, Selection Strategy, Capital rationing, independent project and mutually exclusive projects. 
  • Risk Analysis and Capital Budgeting: Definition of risk, Concept of risk averse, Risk and capital budgeting approach. 
  • Working Capital Management: Nature and sources of working capital, Forecasting the working capital needs, Financing and control of working capital, Permanent versus temporary working capital. 
  • Management of Cash and Cash Budget: Marketable Securities, and Accounts Receivables. 
  • Short-Term Financing: Trade credit and bank credit, Financing through commercial papers receivable financing, Inventory financing and management: EOQ, ABC Analysis Reorder Point, Safety Stock. 
  • Leverage in Business: Meaning and nature, Operating leverage,Financial leverage, Combined leverage. 

Recommended Books: 

• • Lauurance, J and Gitman, Principle of Managerial Finance, 14th edition, Pearson, Singapore. 
  • E. F. Brigham; and M.C. Ehrhardt, Financial Management: Theory and Practice, South Western, USA. 
  • S. B. Block and G. A. Hirt, Foundations of Financial Management, McGraw-Hill, New York, USA. 
  • F Brigham and L.C Gapenski, Financial Management: Theory and Practice, Harcourt Brace College Publishers, N.Y., USA. 

Course Credit: 3

Course Objectives: 

• To understand how science and the scientific method address environment systems and issues.
• To examine the Earth’s major natural systems, how these systems function, and how they are affected by human activity.
• To apprehend the sustainability, and unsustainability of various interactions between human society and the Earth’s natural systems (ie. energy use and generation, resource consumption and economics, food production).

Learning Outcomes: 

• Define the principles of science, stewardship and sustainability, and recognize their role in evaluating and establishing a viable human society within Earth’s systems.
• Apply the scientific method, and recognize that with its use science provides a reliable, rigorous and unbiased way to gain knowledge of the natural world.
• Recognize, describe, and quantitatively describe Earth systems, including the land, water, sea, and atmosphere, and how these functions collectively to support life on Earth.
• Describe ecosystems in terms of how they vary, are structured, and function both internally and as part of the larger biosphere.

Course Contents: 

• Force of Gravity, Weight and Friction: Force-Gravitational force, Centripetal force, Weight of standard masses, why weight varies, Relations between total gravitational force and weight, Action and reaction forces, Weightlessness, Artificial weight in a space station, Friction, Static friction, Sliding friction, Coefficient of friction, Nature of friction, Brakes, Lubrication, Air lubrication, Further developments. 
• Speed, Velocity and Acceleration: Average speed, Actual speed-scalar and vector quantities -Distance and displacement, Velocity acceleration, Equations of uniformly accelerated motion Velocity, Time graphs, uniformly accelerated motion represented graphically, Velocity from distance-time graph, Acceleration from velocity, Galileo Galilei-simple pendulum and measurement of g-distance moved by a freely falling body related to time of fall-to measures by the use of centi-second timer. 
• Newton's Laws of Motion: Newton's first law of motion-Momentum-Newton's second law of motion to verify experimentally Weight of a body expressed in Newtons-to calibrate a spring balance to measure mass as well as weight-Weight of a body in a lift-Newton's third law of motion
• Work, Energy and Power: Work-Energy-Transfer of energy from one kind to another-Heat energy-Sun as a source of energy-clear energy-Future of nuclear power installations -Conservation of energy and mass-Thermonuclear Energy-Power and its unit to measure personal power-Kinetic energy calculation. 
• Some Molecular Properties of Matter: Atoms and molecules-Brownian Movements-Kinetic theory of matter-Nature of the force between atoms and molecules-Three states or phases of matter to measure the approximate length of a molecule-diffusion-surfacetension-molecular explanation of surface tension-adhesion and cohesion.
• Atoms-the Big Idea: Atoms, elements, and compounds-More about atoms-Isotopes How electrons are arranged-How ideas of the atoms are developed-The Atom: the inside story. 
• Bonding: Why compounds form-The ionic bond-Some other ions-lonic compounds and their properties-The covalent bond-Covalent Substances-Metals: more giant structures. 
• Reactions, Equations, and Amounts: The masses of atoms-Percentage composition of a compound-the formula of a compound-Equation for chemical reactions-Calculations from equations-Calculating the volumes of gases-Calculations on electrolysis. 
• Energy Change and Reversible Reactions: Exothermic and endothermic reactions-Explaining energy changes-Reversible Reactions-Shifting the equilibrium-Making ammonia in industry -Fertilizers-The pros and cons of fertilizers. 
• Useful Materials from CrudeOil: Crude oil-Separating oil into fractions- Cracking hydrocarbon-The alkaline and alkenes-Polymerization and plastics-Polythene-here to stay-Oil and environment-Global warming. 
• Chemistry and the Environment: Carbon and nitrogen cycles, -Good Drinking water-Clean water, Cleaning sewage,-drinking Water,-Water and fertilizer-Eutrophication, nitrates in drinking Water, Burning fuels and the air-Burning coal,-Burning petrol and diesel oil, Ozone/greenhouse effect The ozone hole, The greenhouse effect, More rubbish-Archaeology's treasure trove. 
• Climate change, Ecology and diversity, Environmental impact assessment, Environmental health and safety, Pollution control, and Sustainable Development. 

Recommended Books: 

• Sergio Sismondo, Introduction to Technology, Blachwell, 2010 Sussex, U.K.
• Bahl, Bahl and Tuli, Essentials of Physical Chemistry.
• Jerry A Nathanson, Basic Environmental Technology.

Course Credit: 3

Objectives:

• To develop basic concepts and application of microeconomic concepts.
• To familiarize with basic economic theories and their applications in business

Learning Outcomes: 

• Able to explain the concepts of opportunity cost, trade-offs, and the benefits of exchange.
• Able to demonstrate knowledge of the laws of supply and demand and equilibrium; and apply the supply and demand model to analyze responses of markets to external events.
• Able to compare and contrast common market structures, including perfect competition and monopoly.
• Able to apply microeconomic principles and models to define and address market failures; and to describe issues such as wage inequality, environmental protection or other policy matters.

Course Contents: 

• • Introduction to Economics: The Art and Science of Economics Analysis, Some Tools of Economic Analysis, Economic Decision Makers, Demand, Supply, and Markets 
  • Introduction to the Market System:Elasticity of Demand and Supply, Consumer Choice and Demand, Production and Cost in the Firm, Alternate Objectives of the Firm: Traditional, Managerial, and Behavioral Theories. 
  • Market Structure, Pricing, and Risk Analysis:Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly, Decision Making under Certainty, Risk, and Uncertainty 
  • Resource Markets: Resource Markets, Labor Markets and Labor Unions, Capital, Interest, Entrepreneurship, and Corporate Finance, Transaction Costs, Asymmetric Information, and Behavioral Economics. 
  • Market Failure and Public Policy: Economic Regulation and Antitrust Policy, Public Goods and Public Choice, Externalities and the Environment, Poverty and Redistribution 

Recommended Books: 

• • William a. McEachern and Simritkaur, Principles of Microeconomics, Cengage Learning India Pvt. Ltd. Delhi. 
  • Samuelson, Economics, McGraw-Hill Book Company, New York, USA. 
  • Dominick Salvatore, Theory and Problems of Microeconomic Theory, Schaum's Outline Series, Mc Graw-Hill Inc., N.Y. 

Course Credit: 3

MGT-202: Business Statistics-I

Objective:

• To provide an overview of basic statistical concepts, tools and techniques and their application in business.

Learning Outcomes: 

• Explain basic statistical concepts such as statistical collection, species characteristics, statistical series, tabular and graphical representation of data, measures of central tendency, dispersion and asymmetry, correlation and regression analysis, time series analysis.
• Apply knowledge to solve simple tasks using computer (MS excel)
• Independently calculate basic statistical parameters (mean, measures of dispersion, correlation coefficient, indexes)
• Choose a statistical method for solving practical problems

Course Contents: 

• •  Introduction to Statistics: Definitions- Sub-divisions within statistics- Statistics and business decisions. 
  • Arranging Data and Plots: Tables-Frequency distribution -Stem and Leaf display -Cross tabulation Frequency-Histograms and polygons-Line graphs, Bar charts- Pie charts -Ogives.
  • Measures of Central Tendency and Variability: Arithmetic mean- Geometric mean- Median Mode-Range- Quartiles- Percentiles- Interquartile range -Variance- Standard deviation Coefficient of variation-Box plots- Moments- Skewness.
  • Correlation and Regression Analysis: Scatter Plots-Coefficient of correlation- Coefficient of determination- Limitations of correlation- Auto correlation- Meaning of regression- The method of least square- Estimating with regression line-Standard error of estimate. 
  • Index Number: Index number and three major types: Price, quantity and value index unweighted aggregates index Weighted aggregates index- Shifting bases of index numbers- Issues in constructing an index number. 
  • Time Series Analysis: Definition of time series- Variation in time series- Components of time series- Trends-Cyclical fluctuations- Seasonal variations -Irregular variations- Index numbers as time series- Time series forecasting: moving averages, exponential smoothing, Forecasting errors -Linear regression -Decomposition of time series.

Recommended Books: 

• • Robert D. Mason and Douglas A. Lind, Basic Statistics for Business and Economics, McGraw-Hill, Boston, USA. 
  • Richard I. Levin, Statistics for Management, Prentice Hall of India Private Limited, New Delhi, India. 

Course Credit: 3

MGT-203: Advanced Accounting

Objective: 

• The Advanced Accounting Specialization focuses on advanced concepts such as subsidiaries, partnerships, intercompany transactions, mergers and acquisitions and consolidations.

Learning Outcomes: 

• Demonstrate understanding of concepts underlying the accounting for course topics
• Analyze accounting problems and apply appropriate accounting procedures to course topics
• Use Excel spreadsheets to organize and present information
• Communicate accounting information clearly, concisely and accurately
• Identify significant differences between U.S. and international accounting standards for covered topics

Course Contents: 

• • Introduction: Need for and importance of accounting-Accounting and Planning- Accounting and Control- Factors for growth of modern accounting-Modern theory and practices of accounting Basic concepts-Branches of accounting.
  • Accounting for Company: General concepts- Share and debenture issues- Bonus shares Amalgamation, absorption, and reconstruction of companies- Internal reconstruction versus external reconstruction.
  • Accounting for Profitability: Branch accounting- Departmental accounting- Responsibility accounting.
  • Accounts of Non-Trading Concerns: Introduction-Receipts and Payments Account- Income and Expenditure Account- Conversion of a Receipts and Payments Account into an Income and Expenditure Account- Some typical items in the Accounts of Non-Trading Concerns. 
  • Accounting for Depreciation, Provisions and Reserves: Need for providing depreciation - Basic factors for calculating depreciation- Methods for providing depreciation- Definition and classification of reserves and provisions- Distinction between reserves and provisions- Dividend equalization fund. 
  • Accounting for Joint Venture: Introduction- Joint venture versus consignment- Accounting for joint venture transactions- Where no separate set of books is maintained- Where separate books are maintained- Where Memorandum Joint Venture Account is prepared. 
  • Final Accounts of Companies: Accounting for issue of shares and debentures - Income Expenditure- Tabular Profit and Loss Account- Profit and Loss Appropriation Account- Balance Sheet: Functions of Balance Sheet, Limitations of Balance Sheet, Window-dressing in a balance sheet. 

Recommended Books: 

• • J. J. Weygandt; D. E. Keiso; P. D. Kimmel, Intermediate Accounting latest ed. John Wiley & Sons, New York, USA. 
  • J. M. Smith Jr.; K. F. Shousen, Intermediate Accounting (Comprehensive Volume). 
  • M.M.Khan, Advanced Accounting (Volume-l and Volume-II), Ideal Library, Dhaka. 
  • W.W.Pyle and K.D. Larson, Fundamental Accounting Principles, Richard Irwin, Inc., Illinois, USA.

Course Credit: 3

MGT-204: Commercial Law 

Objectives:

• To give an overview of the legal environment of business in Bangladesh.
• To review enforceable mercantile laws in Bangladesh to foster effective decision making.
• To review company and partnership law to develop right insights for building a compliant and competitive firm. 

Learning Outcomes:

• Define basic terms, values and laws in the area of commercial law.
• Describe methods of applying principles and provisions of commercial law.
• Understand basic elements of contract, offer & acceptance, consideration, capacity and free consent.
• Asses the correctness of applying specific laws to a specific cases and choosing the most appropriate one.

Course Contents:

• • Law of Contract: Definition, necessity, essential elements of a contract, classification of contract, offers and acceptance, free contract, void and voidable contract, quasi contract, indemnity and grantee, law of agency, creating agency, misrepresentation and fraud by agent, sub-agent, co-agent, agent's right and personal responsibility of agent. 
  • Sale of Goods: Definition, essential elements of contract for the sale of goods, stipulation of sales, transfer of ownership, conditions and warranties, performance of contract of sale, remedial measures, auction sale and rules regarding delivery. 
  • Negotiable Instruments: Definition and nature of negotiable instrument; different types of negotiable instruments their nature and differences between them. rights and liabilities of different parties to negotiable instruments; dishonor and discharge of negotiable instruments.
  • Law of Arbitration: Definition, nature, issues to arbitration, appointment of arbitration, power, rights and duties, award. 
  • Carriage of Goods Act: Carriage of goods by road, sea and air. 
  • The Companies Act: Definition, features, classification and formation of companies, memorandum of association, articles of association, commencement of business, management and winding up of company.
  • Partnership Act: Definition of partnership, essential elements of partnership, formation of partnership, relation of partners and their powers, rights and duties, dissolution of partnership and its consequence. 

Recommended Books: 

• Sen, A. K., & Mitra, J. K. (2006). Commercial Law and Industrial Law (26th Edition.). Kolkata: The World Press Limited.
• Clarke, M. A., Hooley, R. J., Munday, R. J., Sealy, L. S., Tettenborn, A. M., & Turner, P. G. (2017). Commercial law: Text, cases, and materials. Oxford University Press.

Course Credit: 3

MGT-205: Insurance and Risk Management 

Objectives: 

• To give an overview of basic principles and practices of insurance and risk management.
• To develop a general understanding of various types of insurance, its business and management. 
• To develop capabilities in making effective decisions involving risk reduction and insuring against chances of loss.

Learning Outcomes: 

• Know about the overview of insurance industry in Bangladesh.
• Explore about basics of risk management Know about Life insurance, Fire insurance, Marine Insurance Explore about how to calculate net single premium, net annual premium.
• Know about calculation of insurance claim.
• Know about basics of Annuity.

Course Contents:

• • Introduction: Origin and history- Definition and nature of insurance-Scope-Role and social values of insurance contracts- Principles- Essentials of an insurance contract. 
  • Life Assurance: Life assurance contract- Kinds of policies and annuities- Procedure of effecting life assurance- Claims and settlement- Premium and premium plans- Computation of net single premium- Mortality Table- Meaning of reserve- Calculation of reserve- Surplus and its distribution. 
  • Marine Insurance: Subject matters- Marine insurance contract- Types of marine insurance policies- Marine losses-Claims and their settlement. 
  • Fire Insurance: Fire insurance contract-Claims and settlements-Reinsurance. 
  • Miscellaneous Insurance: Group Insurance- Personal Insurance- Accident Insurance- Automobile insurance.
  • Risk: Meaning and Nature - Classification- Insurance as a device for handling risk- Objectives of risk management- Peril- Hazard. 
  • Insurance Business in Bangladesh: Present pattern of insurance industry-Jiban Bima Corporation SadharanBima Corporation - Postal Life Insurance-Met Life American Life Insurance Company Other private insurance companies- Islamic Insurance 
  • Accounts of Insurance Companies: Important provisions of Insurance Corporations Ordinance, 1973-The Insurance Act-1938- Revenue Account of Life Business- Balance Sheet of Life Business. 

Recommended Books: 

• R. I. Mehr; E. Commeck, Principles of Insurance, Richard D. Irwin Inc., Homewood, Illinois, USA. 
• H. S. Denenberg; R. D. Ejlers; G. W. Harfman, Risk and Insurance, Prentice-Hall. 
• C. A. Kline; J.J. Melone; H. Snider; J.B. Maclean, Life Insurance, Mcgraw Book Company. 
• Shahid Uddin Ahmed, Insurance Business in Bangladesh, Bureau of Business Research, Dhaka University, Dhaka. 

Course Credit: 3

MGT-206: Business Statistics-II

Objectives:

• To develop ability in statistical analysis and decision making.
• To develop the ability to deal with varieties of data and their statistical analysis and interpretation for managerial decision making.

Learning Outcomes: 

• Explain, produce and display descriptive statistics from various data sets.
• Conduct basic statistical procedures using real business data (with pen and paper and with Microsoft Excel). These include: estimation, hypothesis tests, ANOVA, linear regressions, time-series analysis, index numbers and basic quality control analysis.
• Apply the procedures to analyse, and make recommendations on, a range of practical business problems.
• Offer a critical knowledge of statistical practices in the various functional areas of business (accounting, finance, management and marketing)

Course Contents: 

• • Probability: Meaning of probability- Experiment- Events; simple and compound- Sample space Probability of an event- Event relations- Independent and dependent events- Probability laws Bayes's law. 
  • Random Variable & Probability Distribution: Random variable- Discrete random variable Continuous random variable- Probability distribution of discrete random variable- Mathematical expectation and variance of a discrete random variable. 
  • Discrete Probability Distributions: Binominal Probability Distribution- Poisson Probability Distribution. 
  • Continuous Probability Distribution: Normal distribution, Tabulated areas of the normal distribution, Normal approximation to the binominal distribution. 
  • Sampling and Sampling Distributions: Sampling, Statistic and parameters-Types of sampling-Sampling distributions-The central limit theorem-Sampling distribution of the sample means and proportion- Sampling distribution-difference between two sample means and proportions. 
  • Large Sample Estimation: Point and interval estimation, Reliability of point and interval estimation - Point and interval estimation of a population mean difference between two means-Point and interval estimation of a binomial proportion and difference between two proportions. 
  • Large Sample: Tests of Hypotheses: Basic terminology for statistical tests of hypotheses-Type I and type II errors-One tailed and two tailed tests-Testing hypotheses about population mean and proportion-Testing hypotheses about difference between two population means or proportions-Use of p-values. Small Sample: Students' t-distribution-Small sample inference about a population mean the difference between two means-Paired difference tests-inferences about population variance (Chi-square test)-Comparing two population variances (F distribution). 

Recommended Books: 

• • Richard I. Levin, and David S. Rubin, Statistics for Management, Prentice- Hall of India Private Limited, New Delhi, India. 
  • Paul Newbold et al., Statistics for Business and Economics, Prentice Hall, N.J. 
  • Mark L. Berenson and David M. Levine, Basic Business Statistics: Concepts and Applications, Prentice Hall, N.J. 

Course Credit: 3

MGT-207: Auditing and Taxation

Objectives:

• To familiarize students with the basic practices, standards and laws involving auditing and taxation in individual and organizational environment.
• To develop skills in audit and taxation processes, assessment and reporting of auditing and taxation issues.
• To educate students with the strategies to ensure compliance with respect to audit and tax.

Learning Outcomes: 

• • This course is designed to provide an introduction to auditing. The objectives include principles and practices used by public auditors and internal auditors in examining financial statements and supporting data. Special emphasis is given to assets and liabilities. This course is a study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in verifying the fairness of the information. Also emphasizes ethical and legal aspects and considerations

Course Contents: 

Part-A: Auditing 

• • Introduction: Meaning and nature of auditing, Auditing versus accounting, Scope and classification of audit, Objectives and advantages of auditing. 
  • Internal Control and Control Risk: Definition and purpose, Internal check and internal audit-The control environment Risk assessment-Control activities -Auditor’s duty with regard to internal check-Audit program. 
  • Vouching: Meaning and importance-Vouching of cash transactions-Vouching of trading transactions. 
  • Valuation & Verification of Assets and Liabilities: Principles and methods of verification and valuation, Duties and liabilities of an auditor in relation to valuation and verification. 
  • The Audit of Limited Companies: Qualifications, of an auditor-Appointment and removal of auditors-Rights and duties of auditor, Forms of income statement and balance sheet. 
  • Audit reports: Various types of audit report, materiality. 

Part-B: Taxation 

• • Income Tax: Definition of income and income tax- Characteristics of income, Total income and total world income, Income year and assessment year. and Non- assessable income-classification of 
  • Classification of income: Assessable assesses-Residential status of an assesses. 
  • Heads of income: Income from salary-Income from interest on securities-income from house property- Income from agriculture, Income from business and profession-Capital gains-Income from other sources. 
  • Tax Assessment & Recovery: Assessment procedures, Appeal-Revision-Recovery-Refund and penalties, income tax authorities. 
  • Value Added Tax (VAT): Assessment and payment of tax-Valuation accounting Refunds-Calculation of VAT- Controlling evasion of VAT. 

Recommended Books: 

• • B.N.Tandon, A Handbook of Practical Auditing, S. Chand and Company Limited, New Delhi, India. 
  • Haque and Akkas, Three Taxes & Customs of Bangladesh, Mullick Brothers, 2012, Dhaka. 
  • KhazaAmj and Syeed, Principles of Taxation. 
  • Government of Bangladesh, The Income Tax Ordinance 1984- Part-1 & 2. 

Course Credit: 3

MGT-208: Business and Society

Objectives:

• To uncover the nature of interdependence between business and society.
• To enrich knowledge about the evolution of civilization, culture and society and interlink of business.
• To highlight the reciprocal relationship between business and society.

Learning outcomes:

• Understand, provide examples and critically appraise the primary contemporary ethical issues faced by organizations.
• Explain the growing pressures (regulatory, cultural, economic, legal, social) on organizations to operate ethically and responsibly.
• Explain the role of the broader stakeholder community of the firm, that is, the stakeholders beyond customers and shareholders.
• Define and explain the general categories of “conflicts of interest” which can affect corporate reputation.

Course Contents: 

• Interface of Business and Society: Social responsibility of business-Changing business role in society- Managing and evaluating social responsibility-Business in pluralistic society-Social issues vis-a-vis business role, managerial role and technology-Development of business as a social institution. 
• Managerial and Corporate Ethics: Changing values of management-Approaches to managerial ethics-Ways to ethical managerial decisions-Corporate moral decisions-Ethical rationale of restructuring and takeovers-Corporate ethical environment-Marketing ethics-Business values and codes of conduct. 
• Industrialism: Concept-Characteristics-Concept of work- Impact on work-Workers and work organizations- Sociology of work organizations-Industrialization and industrialism-Development of industry-Informal organizations and social relations in industry. 
• Business and Workers: Emergence of workers- Characteristics of working class-Historical development of industrial workers-Commitment of workers in industry. 
• Business and its Publics: Business interface with government-Issues of government regulations and influence-Ownership claims on business-Business and its customers-Business, employees and organized labor. 
• Business and Community: Business involvement in community activities-Business and the urbancommunity-Business Involvement with cultural affairs and communication media-Ecology and business responsibility-Controlling pollution. 
• Consumer protection, Public affairs management. 
• Business Impacts on Social Elements: Social stratification-Community-Family-Government Ecology and social change. 

Recommended Books: 

• Keith Davis and Robert L. Blomstrom, Business and Society. Boston: McGraw-Hill. 
• Alfred A. Marcis, Business and Society. Chicago: Irwin. 
• Lawrence and James Weber, Business and Society: Stakeholders, Ethics, Public Policy, 14th edition, McGraw-Hill, India 

Course Credit: 3

MGT-209: Industrial Law

Objectives:

• To give an overview of the legal environment of business in Bangladesh. 
• To review enforceable Labour law in Bangladesh to foster effective decision making.
• To review labor law to develop right insights for building a compliant and competitive firm. 

Learning Outcomes:

• Demonstrate an advanced understanding of the underlying legal principles, rules and institutions which regulate work relationships.
• Understand legal proceedings and conditions for employee employment, termination, punishment, the formation of trade unions, collective bargaining agents, and implementation of their recommendations.
• Explain how to ensure health, hygiene, and safety measures for the employees working in the factory or in any organization.

Course Contents:

• Introduction: Concept of legal environment, objectives of labour law; laws & rules to be discussed: Bangladesh Labour Act 2006, Bangladesh Labour Amendment Act, 2013, 2018, 2023 and Bangladesh Labour Rules 2015 along with its chapters.
• Appointment and Conditions of Employment: Conditions of  employment, classification of workers and period of probation, procedure for leave, retrenchment, discharge from service,  punishment for conviction and misconduct, procedure for punishment, termination of employment by employees , termination of employment by employers, grievance procedure.
• Employment of Adolescent: Prohibition of employment of children and adolescent, power to  require medical examination, declaration of list of hazardous works and prohibition of employment of adolescent in certain works, notice of periods of work for adolescent, exception in certain cases of employment of handicapped children.
• Maternity Benefits: Prohibition of women workers in certain cases, right to and liability for payment of maternity benefit, procedure regarding payment of maternity benefit, amount of maternity benefit.
• Health, Hygiene, and Safety Measures: cleanliness, ventilation and temperature, dust and fume, disposal of wastes, overcrowding, lighting, drinking water, latrines and washrooms, dust bean and spittoons. safety of building and machinery, precautions in case of fire.
• Welfare Measures: First aid appliances, washing facilities, canteens, rest rooms, rooms for children, recreational and educational facilities in tea plantation.
• Working Hours and Leave: Daily working hours, intervals for rest or meal, weekly working hours, weekly holidays, compensatory weekly holiday, extra allowance for overtime, restrictions on working hours of women, closure of shops, casual leave, sick leave, annual leave with wages, festival holidays.
• Wages and Payment: Special definition of „wages‟, time of payment of wages, deductions which may be made from wages, responsibility for payment of wages, claims arising out of deduction from wages.
• Trade Unions and Industrial Relations: Special definition of worker, trade unions of workers and employers, application for registration, requirements for application, requirements for registration, registration of trade unions, cancellation of registration, unfair labor practices, collective bargaining agent, participation committee, functions of the participation committee.
• Settlement of Disputes, Labor Court, Labor Appellate Tribunal, and Legal Proceedings: Rising of industrial disputes, settlement of industrial disputes, labor court, and labor appellate tribunal.
• Administration, Inspection, etc. 

Recommended Books: 

• Awal, M. A. (2019). Bangladesh labour and industrial law. Muhit Publication.
• A.A. Khan, Labor and Industrial Law, M/S Alam Book House, Dhaka. 
• Relevant Acts and Laws of Bangladesh Government. 

Course Credit: 3

MGT-210- Macroeconomics 

Objectives:

• To familiarize students with the key macroeconomic theories, concepts and models to enhance their thinking involving macroeconomic issues.
• To enhance the ability to understand macroeconomic variables and macroeconomic environment for making effective business decisions.
• To facilitate pertinent planning and policy decisions amid macroeconomic realities involving national and global scenarios.

Learning outcomes:

• Describe the principles of macroeconomics in relation to measuring national economic goals of economic growth, full employment and price-level stability.
• Apply macroeconomic measures to analyse unemployment and inflation including contrasting economic views on unemployment.
• Explain the components of aggregate economic activity, fluctuations and effects for the national economy and how fiscal policy is used to achieve economic goals.
• Explain how the components of monetary policy are used to influence financial markets in achieving national economic goals.

Course Contents:

• • Introduction: Definition of macroeconomics-Meaning of economic models-Goals of economic policy-Definitions of important macroeconomic variables-Business cycle. 
  • Market Economy: Markets and prices-Operation of market economy-Economic decisions in market economy.
  • National Income Accounting: Gross national income-Circular flow of income-The expenditure approach-The income approach-The output approach- Other income concepts- Gross national Product (GNP). 
  • Income Determination: Savings and investment- Consumption schedule: household and national- Marginal propensity to consume (MPC)-Multiplier effect.
  • Inflation: Measures of inflation-Causes of inflation-Sources of inflationary pressure-Consequences of inflation-Deflation- Impact of deflation.
  • Money and Monetary Policy: Meaning and different concepts of money-Credit creation by banking system- Functions of money- Demand for and supply of money- Velocity of money Long-run effect of money on prices- Short-run impact of money on output-Changes in income velocity- Monetary policy. 
  • Fiscal Policy: Theory of fiscal policy-Relationship of fiscal policy to monetary policy-Problems in implementing fiscal policy. 
  • Employment: Labor demand schedule-Real wage rate and aggregate demand for and supply of labor-Inflation and the equilibrium-Real wage rate-Changes in the equilibrium real-wage rate and employment-Philips Curves-Price and wage control-Unemployment and its types- Removing unemployment. 

Recommended Books: 

• • David C. Klingaman, Principles of Macroeconomics, Wordsworth Publishing Company. 
  • Lloyed G. Reynolds, Macroeconomics: Analysis and Policy, Richard D. Irwin, Inc. 
  • Edward Shapiro, Macroeconomic Analysis, Harcourt Brace Jovanovich. 

Course Credit: 3

MGT-301: Management Science

Objectives:

• To familiarize students with the various management science tools for effective decision making.
• To develop quantitative analytical ability of the students involving various techniques of modern management.

Learning Outcomes:

• Identify situations in which management science can be used effectively to aid managerial decision-making and planning.
• Formulate and build basic model of optimization problems.
• Interpret and evaluate the results from optimization models in the context of a problem scenario.  Develop analytical skills in applying a scientific approach to structure and solve managerial problems.
• Solve case problems using computer software.

Course Contents:

• • Introduction: Definition-Characteristics-Historical Development – Application-Decision-Making Process- Model Construction-Tools of Management Science. 
  • Decision Theory: Decision Analysis- Classification of Decision Situations-Decision under Certainty-Decision under Uncertainty- Decision under Risk- Analysis of Decision Trees- Utility and Decision Theory. 
  • Game Theory: Assumptions and Characteristics- Pure and Mixed Strategy- Zero-Sum Games Non-Zero-Sum Games- Graphical Solution - L.P. and Game theory- Pay-off Values and Mini-Max Theory 
  • Linear Programing: Nature and Assumptions- General Formation - Graphical Method- Feasible Solution - Optimal Solution - Simplex Method-Maximization and Minimization Problems-Duality in Linear Programming: Dual Forms - Primal and Dual Relationship- Dual Simplex Method- and Sensitivity Analysis. 
  • Transportation Problem: Characteristics and Assumptions- Transportation Model-Modified Distribution Method - VAM-Degeneracy- Assignment Problem. 
  • Integer Programming: Concept -Types of Integer Programing Models-Methods of Solution-Zero-One Model-Branch and Bound Method - Nonlinear Programing. 
  • Waiting Lines: Queuing Situations- Managerial Problems-Methodology of Waiting Line-Solution Approaches-Cost Analysis-Application of Poison and Exponential Distribution-Multi-Facility Queuing Systems. 
  • Dynamic Programing: Nature of Dynamic Programing -Terminology and Structure -Allocation Processes. 
  • Markov Analysis: Markov Systems - Characteristics of Markov Analysis - Assumptions - Transition Probabilities and Initial Conditions - State Probabilities - Steady State - Absorbing States - Managerial Applications. 

Recommended Books: 

• • Taylor, Bernard W., Introduction to Management Science, Pearson Education. 
  • Anderson, David J.; Sweeny, Dennis J.; William, Thomas A., An Introduction to Management Science: Quantitative Approaches to Decision Making, Cengage Learning. 
  • Panneerselvam, R., Operations Research, Prentice-Hall of India Private Limited, New Delhi, India. 

Course Credit: 3

MGT-302: Organizational Behavior

Objectives:

• To familiarize students with the key issues and aspects of human behavior at work.
• To enhance understanding and knowledge in various concepts, theories, and models for       individual, group and organizational behavior.
• To develop capability of the students to understand organizational culture and making effective decisions to enhance productivity and organizational harmony. 

Learning Outcomes:

• To analyze and compare different models used to explain individual behaviour related to motivation and rewards.
• To identify the processes used in developing communication and resolving conflicts.
• To explain group dynamics and demonstrate skills required for working in groups (team building).
• To identify the various leadership styles and the role of leaders in a decision making process.
• To explain organizational culture and describe its dimensions and to examine various organizational designs

Course Contents:

• • Introduction: Concept and meaning-Historical development-Basic approaches- basic nature of people and organization, Hawthorne Experiment, the behavior process-models of organizational behavior. 
  • Personality and Learning: Meaning and nature- Personality determinants-Personality traits-Learning: Meaning and nature-Theories of learning. 
  • Perception and Individual Decision Making: Meaning & importance of perception-Factors influencing perception models-The Link between perception and individual decision making-The optimizing decision-making model-Alternative decision-making models- Current issues in decision making. 
  • Values, Attitudes and Job Satisfaction: Values- Meaning and importance-Sources of value systems-Types of values- Values and ethical behavior-Attitudes: Sources of attitudes-Types of attitudes-Attitudes and consistency-. Job Satisfaction: Measuring job satisfaction- Determinants of job satisfaction-The effect of job satisfaction on employee performance-How employees can express dissatisfaction. 
  • Human Needs and Motivation: Meaning classification of human needs- Maslow's: Need Hierarchy Model-Herzberg's Two-Factor Model-Importance of motivation-Tools and techniques of motivation Classification of incentives - Theory X and Theory Y-Expectancy theory of motivation-Behavior modification model-Schedules of Reinforcement-Job enrichment 
  • Group Dynamics: Meaning and origin- Types of groups- Stages of group development-Group structure- Groupthink and group shift -Group decision making techniques-Informal organizations-Linking teams and group concepts. 
  • Leadership: Meaning and nature- Foundation of leadership-Leadership styles-Leadership models- Transactional versus transformational leadership. 
  • Power and Politics: Definition and bases of power- Dependency-Uses of power-Power tactics Organizational politics. 
  • Conflict in Organization: Meaning and nature-Types- Causes- The conflict process- Negotiation Resolution techniques- Inter-group relations. 
  • Organizational Culture: Organizational Climate- Organizational Change and Development. 

Recommended Books: 

• • S. P. Robbins- Organizational Behavior-Prentice-Hall of India Ltd.- New Delhi- India. 
  • K. Davis and Newstrom, Organizational Behavior, McGraw-Hill Book Company- New York-USA. 

Course Credit: 3

MGT-303: Financial Management 

Objectives:

• To unearth basic financial management theories, tools and techniques to foster better managerial decisions involving financial resources.
• To develop knowledge and skills in carrying out financial analysis involving project selection, budgeting and extrapolating current and future cash flows.
• To develop skills in preparing financial statements and financial reporting.

Learning Outcomes:

• Calculate common investment criteria and project cash flows associated with corporate project evaluation.
• Apply measures of cost of capital and financial leverage to form long-term financial policies for business
• Judge the merits of leasing over borrowing to purchase assets.
• Describe the common factors influencing dividend policy.
• Describe applications of options in financial management.

Course Contents:

• • Introduction: Overview of financial management, goals of financial management, The agency problem-Types of financial decisions. 
  • Financial Statement Analysis: The nature of financial statements- The ratio analysis- Uses and limitations of ratio analysis- The fund flow statement. 
  • Financial Forecasting: The cash budget-meaning and nature-Uses and limitations- Preparation of cash budget. 
  • Valuation Concepts & Models: Concepts of value- Valuation of bond- Yield to maturity- Preferred stock valuation- Common stock valuation. 
  • Capital Structure & Decisions: Capital Structure versus financial structure- Factors influencing capital Structure - Theories of capital structure: Net Operating Income (NOI) approach- Net Income (NI) approach- Traditional approach-Modigliani and Miller (MM) approach. 
  • Dividend Policies: Meaning of dividend and retained earnings- Factors influencing dividend policy- Types of dividends- Stability of dividends- Residual Theory of dividend- and Dividend Irrelevance 
  • Intermediate-term Financing: Lease Financing and debt financing. 8. Financing Institutions in Bangladesh: Forms- functions- and problems. 
  • International Business Finance. 

Recommended Books:

• James C. Van Horne- Financial Management and Policy- Prentice-Hall International Inc Englewood Cliffs- USA. 
• E. F. Brigham- Financial Management: Theory and Practice- Dryden Press- Hinsdale 
• Brearley- R. A.- and S. C. Myers- Principles of Corporate Finance- McGraw-Hill Book Company New York- USA. 

Course Credit: 3

MGT-304: Entrepreneurship Development 

Objectives: 

• To enhance basic entrepreneurship knowledge and skills involving theories and practices.
• To familiarize students with developing creative ideas and preparing business plans for transforming ideas into entrepreneurial ventures.
• To develop skills in creating and managing existing and new ventures.

Learning Outcomes:

• Analyse the business environment in order to identify business opportunities.
• Identify the elements of success of entrepreneurial ventures.
• Consider the legal and financial conditions for starting a business venture.
• Evaluate the effectiveness of different entrepreneurial strategies.
• Specify the basic performance indicators of entrepreneurial activity.
• Explain the importance of marketing and management in small businesses venture.

Course Contents:

• Introduction: Meaning and nature of entrepreneurship- Entrepreneur versus manager-Types of entrepreneurship- Entrepreneurial profile-Entrepreneurship as a critical resource-Role of entrepreneurship in economic development. 
• Theories of Entrepreneurship: Psychological theories- Socio-psychological and cultural theories-Opportunity and background variables and entrepreneurship. 
• Entrepreneurship in the Less Developed Countries: An Overview- Special dimensions of rural entrepreneurship and Women entrepreneurship. 
• Entrepreneurial Ventures: Start-up Issues-Generating and evaluating business Ideas -Competitor information. 
• Financing Issues: Financing options-Financial analysis. 
• Planning the Venture -Developing and writing business plan. 
• Organizing the Venture-legal Issues-Forms of organizations Other legal issues relating to start up and operation. 

Recommended Books: 

• D. Holt-Entrepreneurship: A New Venture Creation, Prentice-Hall Inc., New Jersy, USA. 
• Kent, R. Blawatt, Entrepreneurship: Process and Management, Prentice-Hall Int. Inc., Englewood Cliffs, USA. 
• Hisrich, Peters, Entrepreneurship, Tata McGraw-Hill Publishing Company Ltd., New Delhi, India. 

Course Credit: 3

MGT-305: Management Information Systems

Objectives:

• To enable students to learn the fundamentals of management information systems (MIS) in the organizations.
• To enhance student’s ability to understand MIS infrastructures, different platforms of MIS   based systems, and MIS applications.
• To develop skills in MIS based actions and decisions to foster paperless working environment.

Learning Outcomes:

• Relate the basic concepts and technologies used in the field of management information systems.
• Compare the processes of developing and implementing information systems.
• Outline the role of the ethical, social, and security issues of information systems.
• Translate the role of information systems in organizations, the strategic management processes, with the implications for the management.
• Apply the understanding of how various information systems like DBMS work together to accomplish the information objectives of an organization.

Course Contents:

• Introduction to Information Systems in Business. 
• Fundamentals of Information Systems. 
• Trends Forcing Change in the Workplace: The virtual office-automation-Downsizing and outsourcing-Total quality management-Employee empowerment-and reengineering. 
• Systems Development Life Cycle (SDLC). 
• Organizations: Departments-Tasks-Management levels, types of information. 
• Solving business problems with information systems. 
• Managerial Overview: Computer Hardware-Software, Telecommunications-Database Management-Multimedia. 
• Applications in Business and Management: Information systems for end-user computing and collaboration - Information systems for business operations-Information systems for managerial decision-making and support- Information systems for strategic advantage-Information systems and artificial intelligence technologies. 
• Managing Information Technology: Enterprise and global technologies-Planning and implementing change-Security and ethical challenges. 

Recommended Books: 

• K.C. Loudon and J.P. Loudon, Management Information Systems, Prentice-Hall, New Jersey, USA. 
• James A. O'Brien. Management Information Systems, Chicago: Irwin. 

Course Credit: 3

MGT-306: Management of Small & Medium Enterprises (SMEs) 

Objectives: 

• To develop idea generation and management of small and medium enterprises (SMEs).
• To familiarize students with various institutional and non-institutional support for developing SMEs.
• To develop strategic understanding of the environment and the dynamics of SMEs operating in Bangladesh.

Learning Outcomes:

• Analyze information by selecting the relevant information for the decision-making process.
• Analyze information in a multidisciplinary environment focusing on the impact of the taken decisions.
• Understand the different life phases in a small enterprise and its problems /opportunities.
• Create solutions and develop action plans for these standard problems /opportunities.

Course Contents: 

• • Introduction: Defining small business-Small business and economic development-Stages of growth-The roles of small business-Problems of small business development-entrepreneurship training as an aid to small business- different schemes of training-Problem business-Careers in small business. 
  • Starting a New Venture: The need for planning-General outline of a business plan-Business plan for project funding. 
  • Buying an Existing Business and Protecting Intellectual Property: Choosing a product or service-Evaluating an existing business-Acquiring a failing business-The issue of good-will value-Intellectual property and the entrepreneur. 
  • Forms of Business Ownership and Franchising: The sole proprietorship-The partnership-The jointstock company- Franchising: Kinds of franchising systems-Myths about franchising-Selecting a franchise-The franchise agreement. 
  • Choosing the Right Location and Layout: Location criteria for retail and service business-The location decision for manufacturers-Layout and design considerations. 
  • Sources of Financing: The issue of small business financing Equity financing-Debt financing-Equity capital versus debt capital. recasting, Production and Marketing: Methods of forecasting-Choosing a forecasting method-Production strategy-Market strategy-Product strategy-Pricing strategy-Distribution strategy -Sales management-Advertising-Global marketing. 
  • Planning and Control: Profit planning & break-even analysis-make-or-buy decision- The budget Cost control responsibility-Performance measurement-Variance investigation. 
  • Purchasing and Inventories: The importance of purchasing management- The purchasing cycle Inventory management: EOQ and Re-order point (ROP). 
  • Managing Small Business: Understanding and working with people. 
  • Small Business in Bangladesh: A review of attempts- Success and Failures-Different Schemes of small business development-Existing schemes and future plans. Institutional support for small business development-Role of BSIC and other agencies-govt. and NGOs. 
  • The Government and Small Business: Government stimulation policies-Govt. assistance programs for small business-Disadvantages and limitations of govt. assistance. 

Recommended Books: 

• • Siropolis, N., Entrepreneurship and Small Business Management, Houghton Mifflin Company, New York. 
  • Zimmerer, T. W, and N. M. Scarborough, Essentials of Entrepreneurship and Small Business Management, Prentice-Hall, New Delhi. 
  • Sasser, J. K., How to Run a Small Business, McGraw-Hill Book Company, New York. 

Course Credit: 3

MGT-307: Human Resource Management

Objectives:

• To familiarize students with the `people’ or `human resources’ aspects of management job.
• To develop basic understanding about functions of HR and managing them efficiently and effectively.
• To equip with the theoretical knowledge and tools and techniques of HR to contribute in the HR activities involving manpower planning to performance management.

Learning Outcomes:

• Describe the basic knowledge and skills of the disciplines that comprise the human resources field; including: recruitment and selection, compensation and benefits, employee training and development, workforce planning and talent management, and performance management
• Demonstrate a basic understanding of business and the role of strategic human resources in the organization, and the business skills necessary to contribute to the achievement of organizational goals in a rapidly changing global environment.
• Understand the leadership role of human resources in shaping the future of organizations such as: Creating and managing global workforces, working in diverse organizations, managing strategic change in the organization, creating strategic partnerships both within the organization and external to the organization, and managing the well-being of employees.
• Apply the theories and skills needed to become a strategic partner in the core business of the organization and in the strategic development of the organization’s future.

Course Contents: 

• Introduction: The development of human resource management-Meaning-Objectives-Functions human resource management at work-The changing environment of human resource management-The changing role of human resource management-Human resource manager's proficiencies-Human resource management as a profession. 
• Organizational Considerations in Managing Human Resources: Organization structures-The human resource department in an organization-Line and staff aspects of human resource management-Line manager's human related duties.
• Strategic Human Resource Management: The strategic management process-human resource management's role in creating competitive advantage-Human resource management's strategic roles-Creating the strategic human resource management Systems. 
• Human Resource Planning and Recruitment: The recruitment and selection process, planning and forecasting-Effective recruiting-internal sources of candidates-external sources of candidates-developing and using application forms. 
• Job Analysis: Methods for collecting information relating to job analysis-preparing job descriptions-methods and implications of job specifications. 
• Testing and Selection- The steps in selection process-interviewing candidates-Features of interviewing factors undermining interview's usefulness. 7. Job Evaluation-The reasons for job evaluation schemes, problem Areas-procedure-techniques-non-analytical methods -analytical methods. 
• Training and Development-Orientation of new employees-The purpose of training-the identification of need of training-Types of training-The training process-Management development-evaluating the training effort Training methods. 
• Performance Appraisal-Objectives of performance programs-performance methods-feedback on improving performance. 
• Career Development-Phases of career development-process-career development programs for special groups-personal career development-succession planning and management. 
• Compensation: Meaning-Objectives-Methods- Theories-Types of Compensation, Pay Plans- Basic factors in determining pay rates, Establishing pay rates, pricing managerial and professional Jobs, competency-based pay. Pay for Performance and Facial-incentives, individual employee incentive and recognition programs-incentives for salespeople, incentives for managers and executives, designing effective incentive programs Benefits and Services: The Benefits pictures today-employee benefits in Bangladesh-pay for time not worked, retirement benefits, personal services and family-Friendly benefits, flexible benefits programs. 
• Safety and health management-Concepts-Programs, Occupational diseases & their preventive measures, 
• Legal considerations in human resource management in Bangladesh- Labor legislation and the constitution of Bangladesh, Articles affecting government employment Laws related to wages, Working hours Condition of services, and employment. Laws related to equality and empowerment of women-Laws related to sexual harassment to women at work. 

Recommended Books: 

• Dessler, Gary, Human Resource Management 12th edition, Prentice Hall, USA. 
• Ali Akkas and Associate, Human Resource Management, Zaman Publications House, 2014, Dhaka.
• M.J.Jucius, Personnel Management, Richard D. Irwin, Inc., Ontario.

Course Credit: 3

MGT-308: Industrial Relations

Objectives:

• To safeguard the interest of labor and management by securing the highest level of mutual understanding and good-will among all those sections in the industry which participate in the process of production.
• To avoid industrial conflict or strife anddevelop harmonious relations, which are an essential factor in the productivity of workers and the industrial progress of a country.
• To raise productivity to a higher level in anera of full employment by lessening the tendency to high turnover and frequency absenteeism.

Learning Outcomes:

Using both a ‘content’ and ‘skill development’-based approach, successful completion of this course should enable the students to:

• Acquire a solid theoretical, practical and ethical perspective on many aspects of industrial relations
• Critically analyze theories, models, and paradigms in the field
• Understand the key participants, institutions, relationships and processes in employment relations, so that you acquire an enhanced ability to influence industrial relations outcomes in an informed manner
• Develop research, writing and speaking skills necessary for work, life and further postgraduate study
• Strengthen key competencies in group participation, oral and written communication and persuasion, critical thinking, problem-solving, information processing and planning

Course Contents:

• Introduction: Definition- Objectives- Models- Factors affecting the patterns of industrial relations Actors in industrial relations- Causes s of poor relations- Improving relations,
• Workers and Their Unions: Worker typology- A profile of the Bangladeshi workers- Models of TU, Union typology-Characteristics and problems of trade unions in Bangladesh,
• Employers and their Organizations: A profile of Bangladeshi employers- Objectives and functions of Chambers of Commerce and Industries and Bangladesh Employers' Association.
• Role of Government: Formulation of labor policies- Labor legislation - Interventions in wages issues-Service regulations-Dispute resolution.
• Industrial Dispute: Nature of industrial dispute, causes of dispute, forms of industrial dispute, conflict- Process and theories of conflict- Institutional methods of dispute resolution- factors affecting resolution of dispute. 
• Collective Bargaining: Concept- Process- Prerequisites- Operation in Bangladesh context. 
• Conciliation Service: Organization and operation- Subjective and objective conditions of conciliation in Bangladesh.
• Adjudication Machinery: Organization and operation of labor court-problems encountered.
• Employee Discipline & Grievance Procedure: Concepts- Steps in disciplinary action- Domestic enquiry-Charge sheet- Causes of grievance- Grievance procedure.
• Industrial Relations practices in Japan, USA, Germany, UK, China and India
• Bangladesh and ILO: Structure of ILO- Functions-Objectives-Impact of ILO on the labor scene of Bangladesh. 

Recommended Books:

• Govt. of Bangladesh, The Bangladesh Labor Code-2006, Dhaka.
• Kamruddin Ahmad, Labor Movement in Bangladesh, Dhaka, Bangladesh.
• Yoder, D. and Paul D. Staudohar, Personnel Management and Industrial Relations, Prentice-Hall of India.
• Relevant articles in the context of Bangladesh. 

Course Credit: 3

MGT-309: Marketing Management 

Objectives:

• To familiarize students with the marketing management philosophies and their applicationto address the varieties of demand of different markets.
• To understand consumer and business markets and to develop capacity to take appropriate segmentation targeting and positioning strategies.
• Developing capacities for developing marketing mix strategies.

Learning Outcomes:

• Demonstrate strong conceptual knowledge in the functional area of marketing management.
• Demonstrate effective understanding of relevant functional areas of marketing management and its application.
• Demonstrate analytical skills in identification and resolution of problems pertaining to marketing management

Course Contents:

• Introduction: Strategic planning and marketing management process-Analyzing marketing opportunities- Developing marketing strategies- Planning marketing tactics. 
• Marketing Information Systems: Marketing decision support systems- Marketing research Consumer behavior.
• Marketing Environment: Micro- environment- Economic environment- Technological environment-Socio-cultural environment. 
• Marketing Mix: Product strategy-Price strategy- Promotion strategy- Distribution strategy. 
• Marketing of Services: Innovation in service marketing- Marketing intermediaries in distribution of services- Implications for services marketing. 
• Market Measurement and Forecasting-Methods Importance-Objectives -Consequences
• Measuring Marketing Efforts: Marketing organization- Marketing control. 
• Marketing Response to a Changing Society: Social Responsibility of Marketing-Marketing Ethics Consumerism. 

Recommended Books: 

• Philip Kotler, Marketing Management: Analysis, Planning and Control, Prentice-Hall International Inc., New Delhi, India.
• J. Paul Peter and James H. Donnelly, Marketing Management: Knowledge and skills, Business Publication Inc., Texas, USA. 
• Eric N. Berkowitz, Roger A. Kerin, Steven W. Hartley and William Rudilius, Marketing, McGraw-Hill, Boston, USA. 

Course Credit: 3

MGT-310: Operations Management 

Objectives:

• To enrich knowledge in operations management involving basic operations management   techniques, processes and strategies.
• To develop skills in location and layout analysis for optimum decision making.
• To help understand operations planning and statistical process control to optimize managerial decision making.

Learning Outcomes:

• Identify the elements of operations management and various transformation processes to enhance productivity and competitiveness.
• Analyze and evaluate various facility alternatives and their capacity decisions, develop a balanced line of production & scheduling and sequencing techniques in operation environments
• Develop aggregate capacity plans and MPS in operation environments.
• Plan and implement suitable materials handling principles and practices in the operations.
• Plan and implement suitable quality control measures in Quality Circles to TQM.

Course Contents:

• Introduction: Meaning and scope-Difference between manufacturing and services-trends in operations management- Three views of operations management (function- profession decisions)- Corporate and operations strategies.
• Product Design and Competitive Priorities: Product planning- Competitive priorities- Time-based competition- Positioning strategies.
• Process Design: Meaning of Process design- Facets of Process design- process analysis- Work force management.
• Work Measurement: Work standards- Methods of work measurements- Learning curves Managerial considerations. 
• Capacity Decisions: Measuring capacity- Economies of scale-Focused utilities- Capacity strategy Systematic approaches to capacity planning-Profit planning-Make-or-buy decisions. 
• Location Analysis: Factors affecting location decisions- Locating a single facility- Locating within a network of facilities- Globalization of operations. 
• Layout Analysis: Layout planning- Strategic issues- Hybrid layouts- Designing process layouts Process layouts for warehouses and offices- Product layouts. 
• Inventory Management: General considerations- Priorities for inventory management: The ABC concept- The economic order quantity (EOQ). 
• Just-in-Time (JIT) Systems: History and philosophy of JIT- Traditional systems compared with JTT-JIT: benefits- problems and service applications. 
• Quality Management: Meaning-Importance-Quality management perspectives- Statistical quality-Control techniques. 

Recommended Books: 

• Lee J. Krajewski and Larry P. Ritzman, Operations Management: Strategy and Analysis, Addison Wesley Publishing Company.
• Elwood S. Buffa, Modern Production and Operations Management, Wiley Eastern Limited. 
• Hayes and Wheelwright,Restoring our Competitive Edge: Competing Through Manufacturing, John Wiley & Sons, New York.

Course Credit: 3

MGT-401: Development of Management Thought

Objectives:

• To give an overview of the evolution of management as a distinct discipline.
• To help understand the historical development of management concepts, theories and models and understanding the key contributors and their contributions.
• To highlight the classical and contemporary management literature and the direction and way forward for development.

Learning Outcomes:

• Identify the elements Explain and use the principles and concepts of management at the work front
• Analyze the managerial problems from different perspectives 
• Handle future issues that will affect the organizations with sound conceptual knowledge 

Course Contents: 

• Management Thought Prior to Industrial Revolution: Early management practices- Management writers- Factors leading to development of management theories. 
• The Classical Theories of Management: Direction of classical management theories -Development of scientific management and management principles - Max Weber's theory of bureaucratic organization - Systematization of the classical management theories. 
• Neo-classical Theories of Management: Emergence of the human relations concepts- Basic notions of the human relations approach-Emergence of social systems approach -General theory of management. 
• Contemporary Management: The quantitative school - Decision theory-experimental design-game theory etc. - Socialist management and socialist principles of management Apologetic in the theory of management. 

Recommended Books:

• Clauds S. George. Jr., The History of Management Thought, Prentice Hall India Ltd., New Delhi.
• Herbett G. Hicks, Organization: Theory and Behavior, McGraw Hill Book Co, Ltd. New York (USA) 
• C. Roy Gullet and Earnest Dale, Readings in Management: Landmarks and New Frontier, McGraw Hill Book Company, New York (USA). 

Course Credit: 3

MGT-402: Cost and Management Accounting 

Objectives:

• To familiarize with the basic theories, principles and practices of management accounting.
• To educate students with various tools and techniques for management accounting.
• To optimize managerial decisions by exercising modern management accounting practices.

Learning Outcomes:

• Describe the three fundamental purposes of cost and management accounting to appreciate the use of different costs for different purposes.
• Explain traditional and contemporary approaches to cost allocation.
• Describe different product costing scenarios in job-order and process environments.
• Identify relevant information for decision making purposes in order to produce financial analyses for a range of decisions such as product-mix, pricing, outsourcing and special orders.
• Use standard costs to prepare budgets for planning and control purposes.

Course Contents:

• Introduction: Meaning-Scope-Objective-Advantages- Financial accounting vs cost accounting Factors influencing the design of a cost-Limitations and characteristics of an ideal cost accounting system- Installation of costing system - Steps, Difficulties, Measures to overcome the difficulties, Cost unit, Methods of costing, Development of cost accounting.
• Cost Behavior and Terminology: Basic cost behavior patterns-economic, accounting and other cost patterns, product costing Need for knowledge of cost behavior- methods of estimating cost relationship. 
• Cost Elements: Costing for materials costing for labor-Costing for overheads.
• Cost Accounting System: Job order costing-Contract Costing and Process Costing.
• Costing Techniques: Standard Costing-Costing of by products and joint products-Direct Costing. 
• Cost Profit Volume Analysis. 
• Managerial accounting and overview. 
• Variable Costing a tool for management, Variablevs absorption costing, Activity Based Costing (ABC), profit planning, 
• Standard Cost and Variances. 
• Performance measurement in a decentralized Accounting. 
• Managerial Accounting Cost Concept. 

Recommended Books: 

• Ray H Garrison and Eric Noreen, Managerial accounting, 14th edition, McGraw-hill Education.
• Horngren. C.T., Cost Accounting: A Managerial Emphasis, 2 Prentice Hall of India Private Limited, New Delhi, India 
• Matz. A. and Usry, M. F.: Cost Accounting: Planning and Control, South-Western Publishing Co. Ohio, USA. 

Course Credit: 3

MGT-403: E-Business 

Objectives:

• Recognize the e-business concepts and recognize the e-business models and infrastructure.
• Inspire students with online business ideas and motivate them to apply what they learned in the real life.
• Analyze the potential impacts of different e-Business strategies; the ability to evaluate the effects of business issues in relation to various e-Business models.
• Be aware of the e-Business environment, the identification of contemporary e-Business issues, and the evaluation of their implications for organizations.

Learning Outcomes:

• Explain the managerial and economic development of e-business.
• Critically discuss successful and failed e-business ventures.
• Assess the role of innovation in e-business.
• Explain the key elements of e-business architectures.
• Describe the social, economic and institutional contexts within which e-business has prospered.

Course Contents:

• Introduction: Definition-Trends- Features of E-Business technologies- Web 2.0 types- Limitations and failures- History. 
• Business Models and Concepts: Key elements of business model-different business models-B2C B2B-C2C-P2P-gold-rush model; influence of internet and web on business strategies-Structures and processes. 
• E-Business Infrastructure: Technology background- (www.)-technology today-Technology future-World wide-Features of the internet and the Web. 
• Marketing Concepts: Online consumer behavior-basic marketing branding strategies.
• Ethics and Social Issues: Basic social and ethical issues- Privacy and information rights Intellectual property rights- Public safety and welfare. 
• Online Retailing and Services: On-line retail sector: Viability of on-line firms- e-tailing business models- on-line service sector: financial services- travel services- Career Services-Social networks auctions and portals 
• Social Networks and Online communities- online auctions- e-business portals. 
• Security and Payment systems Security environment- security threats- technological solutions payment systems-electronic billing-electronic payment. 

Recommended Books: 

• Laudon, Kenneth C. and Traver, Carol Guercio, E- Business: Business, Technology, Society, (fourth edition), Pearson. 
• Turba, Efraim; King, David; Lee, Jae; Liang, Ting-Peng and Turban, Deborrah - Electronic Commerce 2010:A Managerial Perspective, (Sixth Edition), Pearson. 
• Chaffey, Dave, E-Business and E-Commerce, (Third edition), Pearson.

Course Credit: 3

MGT-404: Bank Management

Objectives:

• To provide an overview of bank management focusing on commercial, specialized and central banks.
• To orient with the basic functions of banks and their day to day management practices.
• To familiarize with the role of bank in the business activities and role of managers in this regard.

Learning Outcomes:

• Critically review the role that banks play in today’s economy, and how changes in the role of banks are driving stakeholder priorities and bank strategy
• Formulate a view about how the bank business model is supporting its achievement of strategic priorities and principles
• Examine the link between the global financial crisis and the changing regulatory environment in which banks operate
• Recognize the key risks faced by a bank and assess what the bank is doing to measure, monitor and mitigate these risks.

Course Contents:

• Structure of Commercial Banking System.
• Role of Commercial banks in economic development. 
• Banking systems in Bangladesh. 
• Organization and management of commercial banks. 
• Deposits, lending and investment portfolio in Commercial Banks
• Earnings, expenses and profitability,Capital Structure and Safety of Commercial Banks.
• Reserves and Liquidly Requirements of Commercial Banks.
• General Accounting Systems in Commercial banks.  9. Bankers and Customers Relationships.
• Central Banking system and Specialized Banking system: Islamic Banks, BSB, BSRS, Grameen Banks and others. 

Recommended Books: 

• Commercial Banking: The Management of Risk by Benton E.Gup and James Kolari, West Publishing Company.
• The Bangladesh Bank (Nationalization) Order, 1972. 
• Edward. Reed and Edward K. Gill, Commercial Banking, Prentice Hall, New Jersy. 

Islamic Banking and Insurance, IERB, Dhaka

Course Credit: 3

MGT-405: International Business 

Objectives:

• To familiarize students with business across culture involving varieties of economic, political and legal systems amid globalization and free market economy.
• To enhance understanding of regional economic integration and its importance in the process of globalization and free market movement.
• To develop a general understanding of theories of international trade, firm and FDI and theirapplication in international business.

Learning Outcomes:

• Explain business expansion abroad and key issues related to their operations in other countries.
• Compare and contrast cultures and societies globally using socioeconomic and cultural frameworks.
• Develop an entry strategy into other markets recognizing the nature of institutions and forces governing the process of globalization.

Course Contents:

• Meaning of international business-Importance Globalization-field of Global business-Significance, Nature and scope of global business, Modes of Global business-Global business environment- Social, cultural, economic, political and ecological factors. 
• Theories of international trade-Trading environment of international trade-Free trade vs. protection-Tariff and non-tariff barriers-Trade blocks. 
• Balance of Payment (BoP): Concept, Components of BOP, and disequilibrium in BOP-Causes of disequilibrium-Means to correct disequilibrium in balance of payment. 
• Foreign Exchange Market: Nature of Transactions in Foreign Exchange market and Types of Players, Exchange rate determination, Convertibility of Tala-Euro currency market. 
• World Trade Organization Objectives, organization structure and functioning, WTO international liquidity Problems of liquidity; International financial institutions-IMF, IBRD, IFC, ADB-Their role in Managing International Liquidity Problems. 

Recommended Books: 

• John Daniels, Lee Radebaugh, and Daniel Sullivan, International Business Environments and Operations, 13th edition, Pearson Education, 2011. 
• Michael R. Czinkota, likka A. Ronkainen& Michael H. Moffett., International Business, Cengage Learning, 2008. 
• Bhall, V. K. and S. Shivaramu, International Business Environment New Delhi, Anmol, 2003. 

Course Credit: 3

MGT-406: Project Management

Objectives:

• To familiarize students with the basic ideas of project management.
• To develop project planning, implementation and evaluation skills and managing projects throughout the life cycle.
• To enhance project management skills involving scheduling, resource allocation and project handover and/or termination.

Learning Outcomes:

• Describe a project life cycle, and can skillfully map each stage in the cycle
• Describe the time needed to successfully complete a project, considering factors such as task dependencies and task lengths
• Provide internal stakeholders with information regarding project costs by considering factors such as estimated cost, variances and profits
• Develop a project scope while considering factors such as customer requirements and internal/external goals

Course Contents:

• Introduction: Meaning and Types of Project- Characteristics and Usefuehess of Industrial and Other Development Projects Project development cycle. 
• Project Appraisal: Market appraisal- Infomation Required for Market and Demand Analysis Sources of Information Market survey-Demand forecasting. 
• Technical Appraisal: Materials and Inputs- Production Technology- Product Mix- Machinery and equipment- Structures and Civil Works-Project Charts and Layouts-Work Schedules. 
• Financial Appraisal: Cost of Project and Means of Financing-Profitability - Assessing Tax Burdens - Financial Projections. 
• Economic Appraisal: Measuring Cost and Benefits- Appraisal Criteria-Social Cost Benefit Analysis. 
• Project Organization and Planning -Network Techniques for Project Management-Project Monitoring and Evaluation-Termination of a Project. 
• Project Management in Bangladesh: Project Processing Procedures related to Industrial Project in the Public Sector - Organizations involved with project processing in the public sector - Monitoring and evaluation systems. 

Recommended Books: 

• P. Chandra, Projects: Preparation, Appraisal, Budgeting and Implementation, Tata - McGraw-Hill Publishing Company Ltd, New Delhi, India. 
• S. Chadha, Managing Projects in Bangladesh, University Press Limited, Dhaka. 

Course Credit: 3

MGT-407: Business Research

Objectives:

• To develop an understanding of research philosophies, theories and methodologies and preparing research proposals.
• To familiarize students with the qualitative and quantitative methods of business research.
• To develop skills in data analysis, presentation, research reporting and using research outputs in management decision making.

Learning Outcomes:

• Apply a range of quantitative and/or qualitative research techniques to business and management problems/issues.
• Understand and apply research approaches, techniques and strategies in the appropriate manner for managerial decision making.
• Develop necessary critical thinking skills in order to evaluate different research approaches utilised in the service industries.
• Students should be familiar with good practices in conducting a qualitative interview and observation.

Course Contents: 

• Introduction- Developing research proposals- Research paradigms, Contributions of research to theory and practice, Research Ethics
• Defining research problem. 3. Research design Technique
• Sampling design, Probability of Non-Probability Sampling, 
• Measurement and scaling technique, 6. Questionnaire design,
• Methods of data collection, 8. Processing and analysis of data: Exploratory data analysis,
• Testing of hypothesis (Parametric & non-Parametric tests): Univariate analysis, Bivariate analysis and multi -variate analysis, Regression Analysis and correlation
• Interpretation and report writing, 11. Computer application in research: SPSS, SAS
• Project paper- Preparation and Formats. 

Recommended Books: 

• Business Research Methods, Cooper, Donald,R., Schindler, Pamela, S., McGraw Hill Education, 12th Edition.
• Business Research Methods, Zikmund, Babin, Carr and Griffin,Cenage Learning, 8th Edition.
• Qualitative data analysis: An expanded sourcebook, Miles, M. B., and Huberman, A. M., (1994).Sage Publications: London, UK, 2nd Edition.

Course Credit: 3

MGT-408: Total Quality Management

Objectives:

• To familiarize with the key philosophy, concepts, and principles of TQM.
• To review the basic theoretical underpinnings revolving customer satisfaction, employee involvement and continuous improvement.
• To develop capability of the students regarding various tools and techniques of TQM and quality standards.

Learning Outcomes:

• Understand the fundamental principles of Total Quality Management.
• Choose appropriate statistical techniques for improving processes.
• Develop research skills that will allow them to keep abreast of changes in the field of Total Quality Management

Course Contents:

• Introduction: Quality Concept- Dimensions of Quality, TQM Defined- Scope of TQM- The Basics of TQM- Principles of TQM- Features of TQM- TQM Framework- Stages in TQM Development- TQM - Integrated TQM System - The Future of TQM Vs. Reengineering. 
• Core Concepts of TQM: Quality for profit- cost of quality- Competitive benchmarking-Synergy in teamwork-Ownership and elements of self- Management- Quality of delivery process. 
• Functions of TQM: Quality Planning- Organizing- Leading- Staffing and Controlling. Quality Planning- - Environment Analysis- Setting Quality Policy- General Strategic Quality Goal
• Learning from the Quality Specialists Contributionof M. Edwards Deming- Joseph M Juran, Kaoru Ishikawa- Philip B. Crosby, and William E. Conway-,
• Benchmarking: Definition- Types- Characteristics- Benefits- Influences on Benchmarking process-Limitations.
• Quality of Design: Customer Identification and Quality Design- The Quality Service Culture Quality Service Effectiveness; Tools and Methods for Customer oriented Quality Marking Design-Tractability and Quality Function Deployment
• Quality of Organizational Structure and Design: Organizing-Organizational Structure Organizational design-Job design-Quality Methods- Quality centralization and decentralization TQM and OD.
• Leadership: Quality Leadership Concept- Quality Leadership Theory.
• Human Resource Management for TQM: HRM & TQM- Quality HRM planning- Quality HRM process- Quality circle and HR development.
• Group and TQM: Concept of Group/Team- Characteristics of Group/ Team- Group Development Process and TQM-Team Conflict and Benefits.
• TQM & Culture and Change Management: Nature of Change- Nature of Culture. Use of TQM Practice inthe Management of Change and Culture- Case Study on Changing the Quality-Oriented Culture of An Organization. 
• Quality Control: Concept- Quality Control System- Control Process Requirements- Process Quality Control-Tools and Techniques- Statistical Process of Quality Control (SPC)- Inspection Process- Statistical Control Chart- Quality Control Chart.
• Quality Economics: Quality Related Cost- Classification of Quality Cost- Quality Cost and Non-Quality Cost- Hidden Cost of Quality- The Management of Quality Cost.
• Quality Standards: Concepts- International Quality Standards- ISO-9000- Concepts- Certification Process- ISO-L4000-Environment Related Issues and Other Related Standards. Baldridge Award and Model 
• Quality Audit: Concept; Audit of Certification and Accreditation- Form of Quality Audits Procedures of Quality Audit. 

Recommended Books: 

• D. H. Besterfield, et al, Total Quality Management." Delhi: Addison-Wesly Longman (Indian Branch).
• John Bank, The Essence of Total Quality Management. Prentice-Hall. New York: 

Course Credit: 3

MGT-409: Portfolio Management 

Objectives: 

• To develop skills to manage portfolio to smoothen associated risks.
• To enhance long term financing and investment decisions.
• To develop an understanding of the financial institutions of Bangladesh.

Learning Outcomes:

• To provide a theoretical and practical background in the field of investments.
• Designing and managing the bond as well as equity portfolios in the real word.
• Valuing equity and debt instruments.
• Measuring the portfolio performances.

Course Contents:

• Introduction to Investment Management, Institutional overview of the investment management industry.
• Modern Investment Theory.
• Securities and Markets,Combining Individual Stocks into portfolio.
• Finding efficient set, index models.
• The Capital Asset Pricing Model(CAPM), Factor models and the APT.
• Performance measurement- performance analysis and performance attribution, market inefficiencies or market anomalies.
• Choosing an optimal portfolio, Equity valuation and strategies. 
• Bond portfolio management-Valuation and risk- pricing- measuring yield-bond price volatility duration-active and passive strategies-immunization and cash flow matching.
• Black-Schools and beyond-portfolio insurance-program trading; stock market in Bangladesh. 
• Behavioral Finance: Psychological foundations, financial implications, relationship to asset pricing models. Current applications. 
• Futures markets & other derivatives. Building better baskets. 
• The efficient market hypothesis-Versions of the hypothesis, Event studies, Behavioral finance. 

Recommended Books:

• Elton and Gruber-"Modern Portfolio Theory"-6th Edition- John Wiley & Sons- Singapore, 2003. 
• Reilly and Brown, "Investment Analysis and Portfolio Management-"10th Edition, Harcourt, New York, 2011. 
• Richard Grinold& Ronald Kahn, Active Portfolio Management, McGraw-Hill, Singapore. 

Course Credit: 3

MGT-410: Strategic Management 

Objectives:

• To familiarize students with the strategic management process.
• To develop an understanding of internal and external analysis and to carry out firm, industry and strategic group analysis for taking actions.
• To enrich students’ knowledge and skills with formulating and implementing functional, business and corporate level strategies.

Learning Outcomes:

• Understand the basic concepts and principles of strategic management analyze the internal and external environment of business
• Develop and prepare organizational strategies that will be effective for the current business environment
• Devise strategic approaches to managing a business successfully in a global context

Course Contents:

• Meaning and Nature of Strategic Management Strategic Planning-Strategic Management Process-Responsibility for Strategy-Making, Strategic Role of The Board of Directors-Benefits of Strategic Approach to Managing. 
• Developing A Strategic Vision and Business Mission, Communicating Strategic Vision/Mission-Setting Strategic Performance and Financial Objectives-Need for Long-Range and Short-Range Objectives.
• Crafting A Strategy: Strategy Making Tasks, Corporate Strategy Business Strategy -Functional Strategy, Operating Strategy-Uniting the Strategy Making Efforts. 
• Factors Shaping A Company's Strategy: Linking Strategy with Ethics, Tests of A Winning - Strategy, Approaches to Performing the Strategy Making Task. 
• Industry and Competitive Analysis: Methods of Analysis-Actually Doing an Industry and Competitive Analysis. 
• Evaluating Capabilities Strategy and Competitive advantage 
• Evaluation and Control: Meaning Process-Objectives-Means-Limitations. 

Recommended Books:

• Crafting and Executing Strategy: The quest for Competitive Advantage-Concepts and Cases-A. Thomson, Margaret A Peteraf, John E Gamble, A. J. Strickland and A. K. Jain, McGraw Hill-18th Edition.
• Strategic Management: An Integrated Approach-Hill and Jones, Houghton Mifflin Company, USA, Tenth Edition.
• Concepts in Strategic Management and Business Policy-Toward Global Sustainability-Thomas L. Wheelen and J. David Hunger, Pearson Publisher, 13th Edition.