Bachelor of Business Administration




Semester Distribution


Detailed Course Outlines


Recommended Books


Time and duration of Examinations


Time and duration of Examinations

Effective From: 2010-2011 Session

1st Year

MGT – 101 : Introduction to Business
MGT – 102 : Principles of Management
MGT – 103 : Principles of Accounting
MGT – 104 : Principles of Marketing
MGT – 105 : Bangladesh Studies
MGT – 106 : Business Communication
MGT – 107 : Computing Fundamentals
MGT – 108 : Business Mathematics
MGT – 109 : Principles of Finance
MGT – 110 : General Science and Environment

2ND Year

MGT – 201 : Microeconomics
MGT – 202 : Business Statistics
MGT – 203 : Advanced Accounting
MGT – 204 : Commercial Law
MGT – 205 : Insurance and Risk Management
MGT – 106 : Business Communication
MGT – 107 : Computing Fundamentals
MGT – 108 : Business Mathematics
MGT – 109 : Principles of Finance
MGT – 110 : General Science and Environment

3RD Year

MGT – 201 : Microeconomics
MGT – 202 : Business Statistics
MGT – 203 : Advanced Accounting
MGT – 204 : Commercial Law
MGT – 205 : Insurance and Risk Management
MGT-306 : Management of Small and Medium Enterprises (SME)
MGT – 307 : Human Resource Management
MGT – 308 : Industrial Relations
MGT – 309 : Marketing Management
MGT-310 : Operations Management

4TH Year

MGT – 401 : Development of Management Thought
MGT – 402 : Cost and Management Accounting
MGT – 403 : E-Business
MGT – 404 : Bank Management
MGT – 405 : International Business
MGT – 406 : Project Management
MGT – 407 : Business Research
MGT – 408 : Total Quality Management
MGT – 409 : Portfolio Management
MGT – 410 : Strategic Management

Detailed Course Outlines

MGT-101: Introduction to Business
1. 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.
2. 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.
3. 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.
4. 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.
5. Institutions for Promotion of Business: Support services of government institutions- Chamber
of Commerce and industry and Trade Associations- Stock Exchanges.
6. Stock Market in Bangladesh, Primary and Secondary share Market, private
placement, fluctuations of share price, Problems and solutions.
7. Trade Practices in Bangladesh: Commercial Policy-Import procedure-Export
procedure Formalities- Problems and measures to overcome problems.

Books Recommended
1. Steven J. Skinner and John M. Ivancevich, Business for The 21st Century, Irwin Inc. IL, USA.

2. Strab and Attner, Introduction to Business.
3. Dennis E. Schlais Richard N. Davis Kristi A, Introduction to Business, Association Global
View, USA, 2014.
4. M.C. Shukla, Business Organisation and Management, 18th Edition, S. Chand Publishing, India.
5. J. Timms, Introduction to business and management, Pearsons, UK

MGT-102: Principles of Management
1. 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 Managerial and organizational performance.
2. Environment: Internal and external environment of organizations- Components of
external environment-Elements of the direct environment- Elements of indirect environment international environment- Managing environment.
3. Planning: Nature of planning- Relationships of planning and controlling, Types of Planning Steps in the planning process, criticisms of formal planning, Tools & techniques for planning,
Limitations of planning,
4. Objectives: Nature of objectives- Management by Objectives (MBO)- The process of MBO Setting objectives- Benefits & weaknesses of MBO.
5. Decision Making: Decision-making process- Problems and opportunity finding- Nature
of managerial decision making-Decision Support Systems.
6. Organizing: Organizational structure- Division of work-Span of management Departmentation Line and staff-Delegation of authority- Centralization & decentralization
Coordination-Committee and group decision making.
7. Leading: Human factors in managing-Relevant theories of leadership, Creativity and
innovation Motivation.
8. Controlling: Meaning and importance of control- Types of control methods-Control
process Requirements for effective controls-Information systems and control.

Books Recommended

1. R. W. Griffin, Management, A.I.T.B.S. Publishers and Distributors, New Delhi, India.
2. Stephen P. Robbins and Mary Coulter, Management, Prentice Hall of India Pvt, Ltd.
3. Robert Kreitner, Management, Houghton Mifflin Company, Boston, USA.
4. Harold Koontz and Heinz Weihrich, Management, McGraw-Hill Book Company, New York,
5. Gary Dessler, Essentails of Management, Tata-McGraw-Hill.
6. Gupta, M, Principles of Management, PHI Learning Private Limited, India.
7. James A.F. and Stoner; R.E. Freeman, Management, Prentice Hall of India Private Limited,
New Delhi, India.

MGT-103: Principles of Accounting
1. Introduction to Accounting: Understanding accounting-Accounting principles and
concepts Accountancy as a profession- Need for accounting – Accounting equation.
2. Financial Accounting Process: Understanding accounting equation-Understanding
financial transaction and their effect on financial position.
3. 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.
4. The Ledger: Concept-Need for ledger- Posting mechanism-Accounts and their branches.
5. The Trial Balance: Understanding trial balance-Trial balance & accounting accuracy Preparation of trial balance – Errors not detected by trial balance.
6. Accounting for Merchandising Operations: Invoices-Perpetual and periodic systems Accounting for inventories.
7. Accounting System; Subsidiary and controlling accounts- Purchase and sales journals Cash receipts and payment journals- General journal.
8. Final Accounts: Understanding worksheet- Preparation of worksheet- Adjusting and
closing entries-Classified income statement and balance sheet.
9. Accounting for Assets: Accounting for cash- Accounting for receivables- Accounting for
fixed assets.
10. Accounting for Liabilities: Accounting for short-term and long-term liabilities- Accounting
for owners’ equity.
11. Accounting for Partnership: General principles-Admission-Retirement-Liquidation.

Books Recommended

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

MGT-104: Principles of Marketing
1. 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.
2. Marketing Systems & the Marketing Environment: System approach to marketing External environment of marketing systems-Intemal variables of marketing systems.
3. 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.
4. Elements of Product Planning: Definition of product- Classification of product Marketing considerations of product- New product development- Product life cycle- Branding,
packaging, and labeling.
5. Place and Distribution Structure: Retailing-Wholesaling- Channels of distribution.
6. Pricing System: Pricing objectives and price determination- Methods of setting Price adjustments and price changes.
7. Promotional Activities: Promotion mix- Advertising Sales promotion- Personal selling.
Books Recommended
1. W.J.Stanton, Fundamentals of Marketing, McGraw-Hill Book Company, New York, USA.
2. Philip Kotler and Gary Armstrong, Principles of Marketing, Prentice-Hall Inc., New Jersy,
MGT-105: Bangladesh Studies
01. 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; Juktafornt elections, 1954 and six-) point program, 1966; Mass upsurge of 1969 and
election,-1970; Liberation war, 1971 and birth of Bangladesh.
2. 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.
3. 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-Different political regimes of Bangladesh-Foreign policy of Bangladesh.
4. 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.

Books Recommended

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

MGT-106: Business Communication
1. Definition, process model of communication, flows of communication, barreris to
effective communication and solutions. Types and forms of communication, Principles of
2. Basic English Skills: Parts of Speech-Sentence-Paragraph-Punctuation-Spelling.
3. Business Writing Skills: Planning Letters and Memos-Choosing the right words- Creating
an appropriate tone.
4. Business Letters and Memos: Letters of request, appointment, order, transmittal- Requests
for adjustment- Favorable reply-Unfavorable reply-Acknowledgement.
5. Employment Communications: Preparing a CV/Resume- Writing an application
letter Completing an application form.
6. 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
7. 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.
8. Intercultural communication- common cultural features, international communication
9. Importance of Good Conversational Skills, active listening, writing and delivering message,
10. Business Terms and Abbreviations-WTO, BSTI, ILO, BEPZA, IPO, FDI, FPI

Books Recommended

1. M.J. Burnett and A. Dollar, Business English; A Communication Approach, Allyn & Bacon
Inc., Boston, USA.
2. Raymond, V. Lesikar; John, D. Petitt and Marie E. Flatley, Business Communication, Richard
D. Irwin Inc, Illinois, USA.
3. Ronald B. Adler and George Rodmam, Understanding Human Communication, Harcourt
Brace College Publishers, N.Y., USA.

MGT-107: Computing Fundamentals
1. 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.
2. 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.
3. Operating Systems: Meaning of operating systems- Review of different operating
systems Understanding and using DOS and Windows.
4. Word Processing: Training in using a one-word processing package (Word Perfect of MS Word).
5. Spread Sheet Analysis: Training in using one spreadsheet package (Lotus 1-2-3 or MS Excel).
6. Data Base; Training in using one database package (DBASE or MS Access).

Books Recommended

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

MGT-108: Business Mathematics
1. Mathematical preliminaries: Arithmetic operations, Fractions, Solving equations, Currency
conversions, Simple inequalities, Trigonometric ratios, Calculating percentages, using the
calculator, Introducing Excel.
2. The straight line and applications: The straight line, Mathematical modeling, Applications:
demand, supply, cost, revenue, More mathematics on the straight line, Translations of linear
functions, Elasticity of demand, Supply and income, Budget and cost constraints, Excel for
linear functions.
3. Simultaneous equations: Solving simultaneous linear equations, Equilibrium and breakeven, Consumer and producer surplus, the national income model and the IS-LM model, Excel
for simultaneous linear equations.
4. 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.
5. 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.
6. 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
7. Functions of several variables: Partial differentiation, Applications of partial
differentiation, Unconstrained optimization, Constrained optimization and Lagrange
8. 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.
9. Linear algebra and applications: Linear programming, Matrices, Solution of
equations: elimination methods, Determinants, The inverse matrix and input/output analysis,
Excel for linear algebra.
Books Recommended
1. D.C Sancheti & V.K. Kappor, Business Mathematics, S. Chand & Sons, New Delhi, India.
2. Helen B. Siner; Maracia B.Sorkin; Roslyn R.Attinson; Gordon A. Dipaloo, Mathematics for
Decisions, D.Van Nostrand Company, New York, USA.
3. Prank S. Bundwick, Applied Mathematics for Business, Economics and Social
Sciences, McGraw-Hill Book Company, New York, USA.
4. Alpha C. Chang, Fundamental Methods of Mathematical Economics, McGraw-Hill Book
Company, New York, USA.
5. Raymond A. Barnett, and Michael R. Ziegler Applied Mathematics for Business, Economics,
Life Sciences, and Social Sciences, Prentice Hall, NJ, U.S.A
6. Teresa Bradley and Paul Patton, Essential Mathematics for Economics and Business.
MGT-109: Principles of Finance
1. Introduction: Concepts of finance and financial management- The finance functions profit maximization versus Wealth maximization – Finance and accounting- Finance and
2. The Time Value of Money: Meaning- Reasons for the time value of money- Present value
versus compound value-Determining the annuity value-Determining the yield on an
3. Cost of Capital: Concepts- Significance of cost of capital- Specific costs of capital:
debt, preferred stock, equity, retained earnings- Weighted average cost of capital- Uses of
cost of capital.
4. 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.
5. Risk Analysis and Capital Budgeting: Definition of risk-Concept of risk-averse- Risk and
capital budgeting approach.
6. 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.
7. Management of Cash and Cash Budget: Marketable Securities, and Accounts Receivables.
8. Short-Term Financing: Trade credit and bank credit-Financing through commercials
papers receivable financing- Inventory financing and management: EOQ, ABC Analysis
Reorder Point, Safety Stock.
9. Leverage in Business: Meaning and nature- Operating leverage- Financial leverage combined leverage.

Books Recommended

1. Lauurance, J and Gitman, Principle of Managerial Finance, 14th edition, Pearson, Singapore.
2. E. F. Brigham; and M.C. Ehrhardt, Financial Management: Theory and Practice, South
Western, USA.
3. I.M. Pandey, Financial Management, Vikash Publishing House, New Delhi, India.
4. S. B. Block and G. A. Hirt, Foundations of Financial Management, McGraw-Hill, New York,
5. Khan and Jain, Financial Management: Text and Problems, Tata McGraw-Hill, New Delhi.
6. E. F Brigham and L.C Gapenski, Financial Management: Theory and Practice, Harcourt
Brace College Publishers, N.Y., USA.

MGT-110: General Science and Environment
1. 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.
2. 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 the time of fall-to measures
by the use of a centi3seconds timer.
3. Newton’s Laws of Motion: Newton’s first law of motion-Momentum-Newton’s second law
of motion to verify experimentally the 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-Conservation of the momentum-Rocket propulsion-Jet engine.
4. 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.
5. Some Molecular Properties of Matter: Atoms and molecules-Brownian movement 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-Surface tension Molecular explanation of surface tension-Adhesion and cohesion-Capillary attraction Osmosis-strength of materials-Elasticity-Hooke’s law-Industrial applications of metallurgical
studies-Fluid friction demonstration of terminal velocity.
6. 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
7. Bonding : Why compounds form-The ionic bond-Some other ions-lonic compounds and
their properties-The covalent bond-Covalent substances-Metals: more giant structures.
8. Reactions, Equations, and Amounts: The masses of the 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.
9. Energy Change and Reversible Reactions : Exothermic and endothermic reactions Explaining energy changes-Reversible reactions-Shifting the equilibrium-Making ammonia
in the industry -Fertilizers-The pros and cons of fertilizers.
10. Useful materials from cruid oil: Cruid oil-Separating oil into fractions-Craking hydrocarbon The alkaline and alkenes-Polymerization and plastics-Polythene-here to stay-Oil and
environment-Global warming.
11. 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, getting rid of the rubbish, Landfill sites.
12. Climate change, Ecology, and diversity, Environmental impact assessment, Environmental
health and safety, Pollution control, and Sustainable Development.

Text Books:

1. Sergio Sismondo, Introduction to Technology, Blachwell, 2010 Sussex, U.K,
2. Bahl, Bahl and Tuli, Essestials of Physical Chemistry
3. Resnick, Halliday and Walker, amentals of Physics
4. Jerry A Nathanson Basic Environmental Technology

MGT 201: Microeconomics
1. Introduction to Economics:
a) The Art and Science of Economics Analysis
b) Some Tools of Economic Analysis
c) Economic Decision Makers
d) Demand, Supply, and Markets
2. Introduction to the Market System:
a) Elasticity of Demand and Supply
b) Consumer Choice and Demand
C) Production and Cost in the Firm
d) Alternate Objectives of the Firm: Traditional, Managerial, and Behavioral Theories.
3. Market Structure, Pricing, and Risk Analysis:
a) Perfect Competition
b) Monopoly
c) Monopolistic Competition and Oligopoly
d) Decision Making under Certainty, Risk, and Uncertainty
4. Resource Markets:
a) Resource Markets
b) Labor Markets and Labor Unions
c) Capital, Interest, Entrepreneurship, and Corporate Finance
d) Transaction Costs, Asymmetric Information, and Behavioral Economics.
5. Market Failure and Public Policy:
a) Economic Regulation and Antitrust Policy
b) Public Goods and Public Choice
c) Externalities and the Environment
d) Poverty and Redistribution


1. William a. McEachern and Simritkaur Principles of Microeconomics, Cengage Learning India
Pvt. Ltd. Delhi.
2. R. J. Ruffin and P.R. Gregory, Principles of Microeconomics, Scott Foreguson & Company,
Illinois, USA. 3. K.K. Dewett, Modern Economic Theory, S. Lac Charitable Trust, New Delhi,
4. Samuelson, Economics, McGraw-Hill Book Company, New York, USA.
5. Dominick Salvatore, Theory and Problems of Microeconomic Theory, Schaum’s Outline
Series, Mc Graw-Hill Inc., N.Y.

MGT-202: Business Statistics-1
1. Introduction to Statistics: Definitions- Sub-divisions within statistics- Statistics and business
2. Arranging Data and Plots: Tables,-Frequency distribution-Stem and Leaf display-Cross
tabulation Frequency-Histograms and polygons-Line graphs, Bar charts- Pie charts-Ogives.
3. Measures of Central Tendency and Variability: Arithmetic mean- Geometric meanMedian Mode-Range- Quartiles- Percentiles- Interquartile range-Variance- Standard
deviation Coefficient of variation-Box plots- Moments- Skewness.
4. 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.
5. Index Number: Index number and three major types: Price, quantity and value index
unweighted aggregates index Weighted aggregates index- Shifting bases of index numbersIssues in constructing an index number.
6. 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.

Books Recommended

1. Robert D. Mason and Douglas A. Lind , Basic Statistics for Business and Economics,
McGraw-Hill, Boston, USA.
2. Richard I. Levin, Statistics for Management, Prentice Hall of India Private Limited, New
Delhi, India.
3. S.P. Gupta; and M.P. Gupta, Business Statistics, Sultan Chand & Sons, New Delhi, India.
4. Murray R. Spiegel and Larry J. Stephens, Statistics, Schanim’s Outline Series, Mc Graw-Hill,

MGT-203: Advanced Accounting
1. 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.
2. Accounting for Company: General concepts- Share and debenture issues- Bonus
shares Amalgamation, absorption, and reconstruction of companies- Internal reconstruction
versus external reconstruction.
3. Accounting for Profitability: Branch accounting- Departmental accountingResponsibility accounting.
4. 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.
5. 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 provisionsDividend equalization fund.
6. 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.
7. 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, Windowdressing in a balance sheet.
Books Recommended
1. J. J. Weygandt; D. E. Keiso; P. D. Kimmel, Intermmediate Accounting latest ed. John Wiley
& Sons, New York, USA.
2. J. M. Smith Jr.; K. F. Shousen, Intermediate Accounting (Comprehensive Volume).
3. M.M.Khan, Advanced Accounting (Volume-l and Volume-II), Ideal Library, Dhaka.
4. W.W.Pyle and K.D. Larson, Fundamental Accounting Principles, Richard Irwin, Inc., Illinois,
MGT-204: Commercial Law
1. Law of Contract: Definition, necessity, essential elements of a contract, classification of
contract, offers and acceptance, Free contract, void and voidable contract, Quazi contract,
Indemnity and grantee, Law of agency, Test of agency, Creating agency, Misreprentation and
fraud by agent, sub-agent, co-agent, Agent’s right and Personal responsibility of agent.
2. 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.
3. 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
4. Law of Arbitration: Definition, nature, issues to arbitration, appointment of arbitration, his
power, rights and duties, award.
5. Carriage of Goods by Land and Sea: Carriage of goods Act – Carriage of goods by road, sea
and air; rights and duties of carriers, documentation of carriage.
6. Law of insolvency 7. The Companies Act-1994.
8. Partnership Act.
Books Recommended:
1. Charlesworth, Mercantile Law, Stevens & Sons, London.
2. A.K. Sen, Handbook of Commercial Law, A Mukherjee & Co. (Pvt.) Limited, Kolkata, India.
3. M.C. Shukla, A Manual of Mercantile Law, S. Chand & Sons, New Delhi, India.
4. Companies Act-1994.
MGT-205: Insurance and Risk Management
1. Introduction: Origin and history- Definition and nature of insurance-Scope-Role and social
values of insurance Insurance contracts- Principles- Essentials of an insurance contract.
2. 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.
3. Marine Insurance: Subject matters- Marine insurance contract- Types of marine
insurance policies- Marine losses-Claims and their settlement.
4. Fire Insurance: Fire insurance contract-Claims and settlements-Reinsurance.
5. Miscellaneous Insurance: Group Insurance- Personal Insurance- Accident InsuranceAutomobile insurance.
6. Risk: Meaning and nature – Classification- Insurance as a device for handling risk- Objectives
of risk management- Peril- Hazard.
7. Insurance Business in Bangladesh: Present pattern of insurance industry-Jiban Bima
Corporation Sadharan Bima Corporation – Postal Life Insurance-Met Life American Life
Insurance Company Other private insurance companies- Islamic Insurance
8. 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.
Books Recommended
1. R. I. Mehr; E. Commeck, Principles of Insurance, Richard D. Irwin Inc., Homewood, Illinois,
2. H. S. Denenberg; R. D. Ejlers; G. W. Harfman, Risk and Insurance, Prentice-Hall.
3. C. A. Kline; J.J. Melone; H. Snider; J.B. Maclean, Life Insurance, Megraw Book Company.
4. Shahid Uddin Ahmed, Insurance Business in Bangladesh, Bureau of Business Research,
Dhaka University, Dhaka.
5. R.S. Sharma, Insurance Principles and Practice, Vora & Co. Private Limited, Bombay, India.
MGT-206: Business Statistics-II
1. 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.
2. Random Variable & Probability Distribution: Random variable- Discrete random
variable Continuous random variable- Probability distribution of discrete random variableMathematical expectation and variance of a discrete random variable.
3. Discrete Probability Distributions: Binominal Probability Distribution- Poisson
Probability Distribution.
4. Continuous Probability Distribution: Normal distribution, Tabulated areas of the
normal distribution, Normal approximation to the binominal distribution.
5. Sampling and Sampling Distributions: Sampling, Statistic and parameters,-Types
of sampling,-Sampling distributions-The central limit theorem,-Sampling distribution of the
sample mean and proportion- Sampling distribution-difference between two sample means and
6. 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
7. 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
Books Recommended
1. Richard I. Levin, and David S. Rubin, Statistics for Management, Prentice- Hall of India
Private Limited, New Delhi, India.
2. S. P. Gupta & M.P Gupta, Business Statistics, Sultan Chand and Sons, New Delhi, India.
3. Paul Newbold et al., Statistics for Business and Economics, Prentice Hall, N.J.
4. Mark L. Berenson and David M. Levine, Basic Business Statistics: Concepts and
Applications, Prentice Hall, N.J.
5. R. P. Hooda, Statistics for Business and Economics, Macmillan Publishes India Ltd., New
MGT-207: Auditing and Taxation
Part-A: Auditing
1. Introduction: Meaning and nature of auditing, Auditing versus accounting, Scope
and classification of audit, Objectives, and advantages of auditing.
2. Internal Control and Control Risk: Definition and purpose, Internal check and internal audit The control environment Risk assessment-Control activities Ruditor’s duty with regard to
internal check-Audit program.
3. Vouching: Meaning and importance-Vouching of cash transactions-Vouching of
trading transactions.
4. 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.
5. 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.
6. Audit reports Various types of audit reports, materiality.
Part-B: Taxation
1. Income Tax: Definition of income and income tax- Chara Cteristics of income, Total income
and total world income, Income year, and assessment year. and Non- assessable income classification of
2. Classification of income: Assessable assesses-Residential status of an assessee.
3. 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.
4. Tax Assessment & Recovery: Assessment procedures, Appeal-Revision-Recovery-Refund
and penalties, income tax authorities.
5. Value Added Tax (VAT): Assessment and payment of tax-Valuation accounting RefundsCalculation of VAT- Controlling evasion of VAT.
Books Recommended
1. B.N.Tandon, A Handbook of Practical Auiditing, S. Chand and Company Limited, New Delhi,
2. Haque and Akkas, Three Taxes & Customs of Bangladesh, Muilick Brothers, 2012, Dhaka.
3. Khaza Amj ad Syeed, Principles of Taxation.
4. Government of Bangladesh, The Income Tax Ordinance 1984- Part-1 & 2.
MGT-208: Business and Society
1. Interface of Business and Society: Social responsibility of business-Changing business role
in society- Managing and evaluating social responsibility-Business in pluralistic societySocial issues vis-a-vis business role, managerial role and technology-Development of
business as a social institution.
2. 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 ethicsBusiness values and codes of conduct.
3. Industrialism: Concept-Characteristics-Concept of work- Impact on work-Workers and
work organizations- Sociology of work organizations-Industrialization and industrialismDevelopment of industry-Informal organizations and social relations in industry.
4. Business and Workers: Emergence of workers- Characteristics of working classHistorical development of industrial workers-Commitment of workers in industry.
5. Business and its Publics: Business interface with government-Issues of government
regulations and influence-Ownership claims on business-Business and its customersBusiness, employees and organized labor.
8. Business and Community: Business involvement in community activities-Business and the
urban community-Business Involvement with cultural affairs and communication mediaEcology and business responsibility-Controlling pollution.
9. Consumer protection
10. Public affairs management.
11. Business impacts on social elements: Social stratification-Community-FamilyGovernment Ecology and social change.
Recommended Textbook:
Keith Davis and Robert L. Blamestorm, Business and Society.
Boston: McGraw-Hill.
Books Recommended
1. Alfred A. Marcis, Business and Society. Chicago: Irwin.
2. Clark Kert and Associates, Industrialism and Industrial Man. MA: Harvard University Press.
3. Lawrence and James Weber, Business and Society: Stakeholders, Ethics, Public Policy, 14th
edition, McGraw-Hill, India
MGT-209: Industrial Law
1. Industrial/Labor Laws: history-Importance-objectives classification of Industrial/ Labour
Laws. Features.
2. Conditions of Service and Employment
3. Employment of Adolescent
4. Maternity Benefit
5. Health and Hygiene
6. Safety
7. Welfare
8. Working Hours and Leave,
9. Wages and Payment,
10. Trade Unions and Industrial Relations
11. Disputes, Labour Court, Labour Appellate Tribunal,
12. Legal Proceedings, etc.
13. Provident Funds,
14. Administration, Inspection, etc.
Books Recommended
1. The Bangladesh Labor Act – 2006
2. A.A. Khan, Labour and Industrial Law, M/S Alam Book House, Dhaka.
3. Relevant Acts and Laws of Bangladesh Government.
MGT-210- Macroeconomics
1. Introduction: Definition of macroeconomics-Meaning of economic models-Goals of
economic policy-Definitions of important macroeconomic variables-Business cycle.
2. Market Economy: Markets and prices-Operation of market economy-Economic decisions
in market economy.’
3. National Income Accounting: Gross national income,-Circular flow of income-The
expenditure approach-The income approach-The output approach- Other income conceptsGross national Product (GNP).
4. Income determination: Savings and investment- Consumption schedule: household
and national- Marginal propensity to consume (MPC)-Multiplier effect.
5. Inflation: Measures of inflation-Causes of inflation-Sources of inflationary pressureConsequences of inflation-Deflation- Impact of deflation.
6. 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.
7. Fiscal Policy: Theory of fiscal policy-Relationship of fiscal policy to monetary policyProblems in implementing fiscal policy.
8. Employment: Labour demand schedule-Real wage rate and aggregate demand for and supply
of labour-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 typesRemoving unemployment.
Books Recommended
1. David C. Klingaman, Principles of Macroeconomics, Wordsworth Publishing Company.
2. Lloyed G. Reynolds, Macroeconomics: Analysis and Policy, Richard D. Irwin, Inc.
3. Edward Shapiro, Macroeconomic Analysis, Harcourt Brace Jovanovich.
4. M.C.Vaish, Macroeconomic Theory, Allied Publishers Private Limited, New Delhi, India.
MGT-301: Management Science
1. Introduction: Definition-Characteristics-Historical Development – Application-DecisionMaking Process- Model Construction-Tools of Management Science.
2. 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.
3. 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
4. Linear Programing: Nature and Assumptions- General Formation – Graphical MethodFeasible 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.
5. Transportation Problem: Characteristics and Assumptions- Transportation ModelModified Distribution Method – VAM-Degeneracy- Assignment Problem.
6. Integer Programming: Concept -Types of Integer Programing Models-Methods of SolutionZero-One Model-Branch and Bound Method – Nonlinear Programing.
7. Waiting Lines: Queuing Situations- Managerial Problems-Methodology of Waiting LineSolution Approaches-Cost Analysis-Application of Poison and Exponential DistributionMulti-Facility Queuing Systems.
8. Dynamic Programing: Nature of Dynamic Programing -Terminology and Structure –
Allocation Processes.
9. Markov Analysis: Markov Systems – Characteristics of Markov Analysis – Assumptions –
Transition Probabilities and Initial Conditions – State Probabilities – Steady State – Absorbing
States – Managerial Applications.
Books Recommended
1. Taylor, Bernard W., Introduction to Management Science, Pearson Education.
2. Anderson, David J.; Sweeny, Dennis J.; William, Thomas A., An Introduction to
Management Science: Quantitative Approaches to Decision Making, Cengage Learning.
3. Panneerselvam, R., Operations Research, Prentice-Hall of India Private Limited, New Delhi,
4. Natarajan, A.M.; Balasubramani, P. and Tamilarasi, A., Operations Research, Pearson
MGT-302: Organizational Behavior
1. Introduction: Concept and meaning-Historical development-Basic approaches- basic nature
of people and organization, Hawthorne Experiment, the behavior process-models of
organizational behavior.
2. Personality and Learning: Meaning and nature- Personality determinants-Personality traitsLearning: Meaning and nature-Theories of learning.
3. Perception and Individual Decision Making: Meaning & importance of perceptionFactors influencing perception Perception models-The Link between perception and
individual decision making-The optimizing decision making model-Alternative decision
making models- Current issues in decision making.
4. Values, Attitudes and Job Satisfaction: Values- Meaning and importance-Sources of
value systems-Types of values- Values and ethical behavior-Attitudes: Sources of attitudesTypes of attitudes-Attitudes and consistency-. Job Satisfaction: Measuring job satisfactionDeterminants of job satisfaction-The effect of job satisfaction on employee performance-How
employees can express dissatisfaction.
5. 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
6. Group Dynamics: Meaning and origin- Types of groups- Stages of group developmentGroup structure- Groupthink and groupshift-Group decision making techniques-Informal
organizations-Linking teams and group concepts.
7. Leadership: Meaning and nature- Foundation of leadership-Leadership stylesLeadership models- Transactional versus transformational leadership.
8. Power and Politics: Definition and bases of power- Dependency-Uses of power-Power
tactics Organizational politics.
9. Conflict in Organization: Meaning and nature-Types- Causes- The conflict processNegotiation Resolution techniques- Inter-group relations.
10. Organizational Culture: Organizational Climate- Organizational Change and Development.
Books Recommended
1. S. P. Robbins- Organizational Behavior-Prentice-Hall of India Ltd.- New Delhi- India.
2. K. Davis- and Newstrom, Organizational Behavior, McGraw-Hill Book Company- New YorkUSA.
MGT-303: Financial Management
1. Introduction: Overview of financial management goals of financial management The
agency problem-Types of financial decisions.
2. Financial Statement Analysis: The nature of financial statements- The ratio analysis- Uses
and limitations of ratio analysis- The fund flow statement.
3. Financial Forecasting: The cash budget-meaning and nature-Uses and limitations- Preparation
of cash budget.
4. Valuation Concepts & Models: Concepts of value- Valuation of bond- Yield to maturityPreferred stock valuation- Common stock valuation.
5. 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)
6. 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
7. Intermediate-term Financing: Lease Financing and debt financing. 8. Financing Institutions in
Bangladesh: Forms- functions- and problems.
9. International Business Finance.
Books Recommended
1. James C. Van Horne- Financial Management and Policy- Prentice-Hall International
Inc Englewood Cliffs- USA.
2. E. F. Brigham- Financial Management: Theory and Practice- Dryden Press- Hinsdale
3. I. M. Pandey- Financial Management- Vikas Publishing House Pvt. Ltd.- New Delhi- India.
4. Brearley- R. A.- and S. C. Myers- Principles of Corporate Finance- McGraw-Hill Book
Company New York- USA.
MGT-304: Entrepreneurship Development
1. 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.
2. Theories of Entrepreneurship: Psychological theories- Socio-psychological and
cultural theories-Opportunity and background variables and entrepreneurship.
3. Entrepreneurship in the Less Developed Countries: An Overview- Special dimensions of
rural entrepreneurship and Women entrepreneurship.
4. Entrepreneurial Ventures: Start-up Issues-Generating and evaluating business Ideas –
Competitor information.
5. Financing Issues: Financing options-Financial analysis.
6. Planning the Venture -Developing and writing business plan.
7. Organizing the Venture-legal Issues-Forms of organizations Other legal issues relating to start
up and operation.
Books Recommended
1. D. Holt-Entrepreneurship: A New Venture Creation, Prentice-Hall Inc., New Jersy, USA.
2. Kent, R. Blawatt, Entrepreneurship: Process and Management, Prentice-Hall Int. Inc.,
Englewood Cliffs, USA.
3. Hisrich, Peters, Entrepreneurship, Tata McGraw-Hill Publishing Company Ltd., New Delhi,
4. Calvin A. Kent, The Environment for Entrepreneurship, Lexington Books, Toronto, Canada.
5. Seston Kent and Vesper, Encyclopedia of Entrepreneurship, Prentice-Hall Inc., New Jersy,
USA. 6. Ahmed, Shaid Uddin, Entrepreneurship : A Behavioral Analysis. CEMD Dhaka,
MGT-306:-Management of Small & Medium Enterprises
1. 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.
2. Starting a New Venture: The need for planning-General outline of a business plan-Business
plan for project funding.
3. Buying an Existing Business and Protecting intellectual Property: Choosing a product
or service-Evaluating an existing business-Acquiring a failing business-The issue of goodwill value-Intellectual property and the entrepreneur.
4. Forms of Business Ownership and Franchising: The sole proprietorship-The partnership-The
joint stock company- Franchising: Kinds of franchising systems-Myths about franchising Selecting a franchise-The franchise agreement.
5. Choosing the Right Location and Layout: Location criteria for retail and service business the location decision for manufacturers-Layout and design considerations.
6. 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 strateg-Sales management-Advertising-Global
8. Planning and Control: Profit planning & break-even analysis-make-or-buy decision- The
budget Cost control responsibility-Performance measurement-Variance investigation.
9. Purchasing and Inventories: The importance of purchasing management- The purchasing
cycle Inventory management: EOQ and Re-order point (ROP).
10. Managing Small Business: Understanding and working with people.
11. 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.
12. The Government and Small Business: Government stimulation policies-Govt. assistance
programs for small business-Disadvantages and limitations of govt. assistance.
Books Recommended
1. Siropolis, N., Entrepreneurship and Small Business Management, Houghton Mifflin Company,
New York.
2. Zimmerer, T. W, and N. M. Scarborough, Essentials of Entrepreneurship and Small
Business Management, Prentice-Hall, New Delhi.
3. Sasser, J. K., How to Run a Small Business, McGraw-Hill Book Company, New York.
MGT-307: Human Resource Management
1. Introduction: The development of human resource management-Meaning-ObjectivesFunctions 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.
2. 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.
3. Strategic Human Resource Management: The strategic management process-human
resource management’s role in creating a competitive advantage-Human resource
management’s strategic roles-Creating the strategic human resource management Systems.
4. 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.
5. Job analysis: Methods for collecting information relating to job analysis-preparing
job descriptions-methods and implications of job specifications.
6. 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.
8. Training and Development-Orientation of the new employees-The purpose of training the identification of the need for training-Types of training-The training process-Management
development-evaluating the training effort Training methods.
9. Performance Appraisal-Objectives of performance programs-performance methods-feedback
on improving performance.
10. Career Development-Phases of career development-Bocess-career development programs
for special groups-personal career development-succession planning and management.
11. Compensation: Maning-Objeelives-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, retireirement benefits, personal services and family-Friendly benefits, flexible
benefits programs.
12. Safety and health management-Concepts-Programs, Occupational diseases & their
preventive measures,
13 Legal considerations in human resource management in Bangladesh- Labour 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.
Books Recommended:
1. Dessler, Gary, Human Resource Management 12th edition, Prentice Hall, USA.
2. Wendell French, Human Resource Management, Houghton Mifflin Co., Boston, USA.
3. Decenzo and Robbins, Personnel/Human Resource Management, Prentice-Hall, USA.
4. William Arthur and Keith Davis, Human Resource Management.
5. M.A.Rahman and Associates, Human Resource Management, University Publications,
6. Ali Akkas and Associate, Human Resource Management, Zaman Publications House, 2014,
7. Perfecto S. Sison, Personnel and Human Resources Management, Rex Book, Store, Manila.
8. E. H. Burack and R. D. Smith, Personnel Management: A Human Resource Systems
Approach, West Publishing co. N.Y.
9. M.J.Jucius, Personnel Management, Richard D. Irwin, Inc., Ontario.
10. K. Aswathappa, Human Resource Management: Text and Cases, Tata Mc Graw Hill
Education Pvt. Ltd., New Delhi.
MGT-308: Industrial Relations
1. Introduction: Definition- Objectives- Models- Factors affecting the patterns of industrial
relations Actors in industrial relations- Causes s of poor relations- Improving relations,
2. 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,
3. Employers and their Organizations: A profile of Bangladeshi employers- Objectives and
functions of Chambers of Commerce and Industries and Bangladesh Employers’ Association.
4. Role of Government: Formulation of labor policies- Labor legislation – Interventions in
wages issues-Service regulations-Dispute resolution.
5. Industrial Dispute : Nature of industrial dispute, Causes of dispute, forms of industrial
dispute, conflict- Process and theories of conflict- Institutional methods of dispute resolutionfactors affecting resolution of dispute.
6. Collective Bargaining: Concept- Process- Prerequisites- Operation in Bangladesh context.
7. Conciliation Service: Organization and operation- Subjective and objective conditions
of conciliation in Bangladesh.
8. Adjudication Machinery: Organization and operation of labor court-problems encountered.
9. Employee Discipline & Grievance Procedure: Concepts- Steps in disciplinary actionDomestic enquiry-Charge sheet- Causes of grievance- Grievance procedure.
10. Industrial Relations practices in Japan, USA, germany, UK, China and India
11. Bangladesh and ILO: Structure of ILO- Functions-Objectives-Impact of ILO on the labor scene
of Bangladesh.
Books Recommended
1. Arun Monappa, Industrial Relations, Tata McGraw-Hill Publishing Co. India.
2. Govt. of Bangladesh, The Bangladesh Labor Code-2006, Dhaka.
3. Kamruddin Ahmad, Labor Movement in Bangladesh, Dhaka, Bangladesh.
4. Yoder, D. and Paul D. Staudohar, Personnel Management and Industrial Relations, PrenticeHall of India.
5. Biswanath Ghosh, Personnel Management and Industrial Relations, The World Press
Private Limited, New Delhi, India.
6. Relevant articles in the context of Bangladesh.
MGT-309: Marketing Management
1. Introduction: Strategic planning and marketing management process-Analyzing
marketing opportunities- Developing marketing strategies- Planning marketing tactics.
2. Marketing Information Systems: Marketing decision support systems- Marketing
research Consumer behavior.
3. Marketing Environment: Micro- environment- Economic environmentTechnological environment-Socio-cultural environment.
4. Marketing Mix: Product strategy-Price stratigy- Promotion strategy- Distribution strategy.
5. Marketing of Services: Innovation in service marketing- Marketing intermediaries in
distribution of services- Implications for services marketing.
6. Market Measurement and Forecasting-Methods Importance-Objectives -Consequences
7. Measuring Marketing Efforts: Marketing organization- Marketing control.
8. Marketing Response to a Changing Society: Social Responsibility of Marketing-Marketing
Ethics Consumerism.
Books Recommended
1. Philip Kotler, Marketing Management: Analysis, Planning and Control, Prentice-Hall
International Inc., New Delhi, India.
2. J. Paul Peter and James H. Donnelly, Marketing Management: Knowledge and skills,
Business Publication Inc., Texas, USA.
3. Eric N. Berkowitz, Roger A. Kerin, Steven W. Hartley and William Rudilius, Marketing,
McGraw-Hill, Boston, USA.
MGT-310: Operations Management
1. Introduction: Meaning and scope-Difference between manufacturing and services-trends
in operations management- Three views of operations management (functionprofession decisions)- Corporate and operations strategies.
2. Product Design and Competitive Priorities: Product planning- Competitive priorities- Timebased competition- Positioning strategies.
3. Process Design: Meaning of Process design- Facets of Process design- process analysisWork force management.
4. Work Measurement: Work standards- Methods of work measurements- Learning
curves Managerial considerations.
5. Capacity Decisions: Measuring capacity- Economies of scale-Focused utilities- Capacity
strategy Systematic approaches to capacity planning-Profit planning-Make-or-buy decisions.
6. Location Analysis: Factors affecting location decisions- Locating a single facility- Locating
within a network of facilities- Globalization of operations.
7. Layout Analysis: Layout planning- Strategic issues- Hybrid layouts- Designing process
layouts Process layouts for warehouses and offices- Product layouts.
8. Inventory Management: General considerations- Priorities for inventory management: The
ABC concept- The economic order quantity (EOQ).
9. Just-in-Time (JIT) Systems: History and philosophy of JIT- Traditional systems compared
with JTT-JIT: benefits- problems and service applications.
10. Quality Management: Meaning-Importance-Quality management perspectivesStatistical quality-Control techniques.
Books Recommended
1. Lee J. Krajewski and Larry P. Ritzman, Operations Management: Strategy and Analysis,
Addison Wesley Publishing Company.
2. Elwood S. Buffa, Modern Production and Operations Management, Wiley Eastern Limited.
3. Hayes and Wheelwright, Restoring our Competitive Edge: Competing Through
Manufacturing, John Wiley & Sons, New York.
4. Chase and Aquilano, Production and Operations Management, IRWIN, Chicago, USA.
MGT-401: Development of Management Thought
1. Management Thought Prior to Industrial Revolution: Early management practicesManagement writers- Factors leading to development of management theories.
2. 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.
3. Neo-classical Theories of Management: Emergence of the human relations conceptsBasic notions of the human relations approach-Emergence of social systems approach –
General theory of management.
4. Contemporary Management: The quantitative school – Decision theory-experimental designgame theory etc. – Socialist management and socialist principles of management Apologetic in
the theory of management.
Books Recommended
1. Clauds S. George. Jr., The History of Management Thought, Prentice Hall India Ltd., New
2. Herbett G. Hicks, Organization: Theory and Behavior, McGraw Hill Book Co, Ltd. New York
3. C. Roy Gullet and Earnest Dale, Readings in Management: Landmarks and New Frontier,
McGraw Hill Book Company, New York (USA).
MGT-402: Cost and Management Accounting
1. 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.
2. 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.
3. Cost Elements: Costing for materials costing for labour-Costing for overheads.
4. Cost Accounting System: Job order costing-Contract Costing and Process Costing.
5. Costing Techniques: Standard Costing-Costing of by products and joint products-Direct
6. Cost Profit Volume Analysis.
7. Managerial accounting and overview.
8. Variable Costing a tool for management, Varibale Vs absorption costing, Activity Based
Costing (ABC), proft planning,
9. Standard cost and Variances.
10. Performance measurement in a decentralized Accounting.
11. Managerial Accounting Cost Concept.
Books Recommended
1. Ray H Garrison and Eric Noreen, Managerial accounting, 14th edition, McGraw-hill
2 Horngren. C.T., Cost Accounting: A Managerial Emphasis, 2 Prentice Hall of India Private
Limited, New Delhi, India
3. Matz. A. and Usry, M. F.: Cost Accounting: Planning and Control, South-Western Publishing
Co. Ohio, USA.
MGT-403 : E-Business
1. Introduction: Definition-Trends- Features of E-Business technologies- Web 2.0 typesLimitations and failures- History.
2. Business Models and Concepts: Key elements of business model-different business modelsB2C B2B-C2C-P2P-gold-rush model; influence of internet and web on business strategiesStructures and processes.
3. E-Business Infrastructure: Technology background-(www.)-technology todayTechnology future-World wide-Features of the internet and the Web.
4. Marketing concepts: Online consumer behaviour-basic marketing branding strategies.
5. Ethics and Social Issues: Basic social and ethical issues- Privacy and information
rights Intellectual property rights- Public safety and welfare.
6. 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 servicesSocial networks auctions and portals
7. Social Networks and Online communities online auctions- e-business portals.
8. Security and Payment systems Security environment- security threats- technological
solutions payment systems-electronic billing-electronic payment.
Books Recommended
1. Laudon, Kenneth C. and Traver, Carol Guercio, E- Business: Business, Technology, Society,
(fourth edition), Pearson.
2. Turba, Efraim; King, David; Lee, Jae; Liang, Ting-Peng and Turban, Deborrah – Electronic
Commerce 2010:A Managerial Perspective, (Sixth Edition), Pearson.
3. Chaffey, Dave, E-Business and E-Commerce, (Third edition), Pearson.
4. Pandy, U.S. and Sukla, Saurabh – E-Business and Mobile Commerce Technologies, (Revised
Edition), S. Chand Publishing, New Delhi.
5. Chang, Henry, Lee, Raymond; Dillon, Tharam and Chang, Elizibeth- E-Commerce:
Fundamentals and Applications, (Student Edition), Willey-and Sons.
6. Kalakota, Ravi & Whinston, Andew- Frontiers of Electronic Commerce, Pearson.
MGT-404: Bank Management
1. Structure of Commercial Banking System.
2. Role of Commercial banks in economic development.
3. Banking systems in Bangladesh.
4. Organization and management of commercial banks.
5. Deposits in Commercial Banks.
6. Commercial Banks lending and investment portfolio.
7. Earnings, expenses and profitability of Commercial Banks.
8. Capital Structure and Safety of Commercial Banks.
9. Reserves and Liquidly Requirements of Commercial Banks.
10. General Accounting Systems in Commercial banks.
11. Bankers and Customers Relationships.
12. Central Banking system.
13. Specialized Banking system: Islamic Banks, BSB, BSRS, Grameen Banks and others.
Books Recommended
1. S. A. Shakoor, A Handbook of Bank Management: with Particular Reference to
Bangladesh, Monograph
2. The Bangladesh Bank (Nationalization) Order, 1972.
3. Edward. Reed and Edward K. Gill, Commercial Banking, Prentice Hall, New Jersy.
4. Islamic Banking and Insurance, IERB, Dhaka.
MGT-405: International Business
1. Meaning of international business-Importance Globalization-field of Global businessSignificance, Nature and scope of global business, Modes of Global business-Global business
environment- Social, cultural, economic, political and ecological factors.
2. Theories of international trade-Trading environment of international trade-Free trade
vs. protection-Tariff and non-tariff barriers-Trade blocks.
3. Balance of payment (Bop): Concept, Components of BOP, and disequilibrium in BOP-Causes
of disequilibrium-Means to correct disequilibrium in balance of payment.
4. Foreign Exchange Market: Nature of Transactions in Foreign Exchange market and Types
of Players, Exchange rate determination, Conveitibility of Tala-Euro currency market.
5. 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.
Text Books: John Daniels, Lee Radebaugh, and Daniel Sullivan, International Business
Environments and Operations, 13th edition, Pearson Education, 2011.
Books Recommended
1. Michael R. Czinkota, likka A. Ronkainen & Michael H. Moffett., International Business,
Cengage Learning, 2008.
2. Bhall, V. K. and S. Shivaramu, International Business Environment New Delhi, Anmol,
3. Charles W.L. Hill, International Business, 3rd Edition, McGraw-Hill, 2000.
4. Francis Cherunilam, International Business Environment, Himalaya Publishing House, 2008.
MGT-406: Project Management
1. Introduction: Meaning and Types of Project- Characteristics and Usefuehess of Industrial
and Other Development Projects Project development cycle.
2. Project Appraisal: Market appraisal- Infomation Required for Market and Demand
Analysis Sources of Information Market survey-Demand forecasting.
3. Technical Appraisal: Materials and Inputs- Production Technology- Product Mix- Machinery
and equipment- Structures and Civil Works-Project Charts and Layouts-Work Schedules.
4. Financial Appraisal: Cost of Project and Means of Financing-Profitability – Assessing Tax
Burdens – Financial Projections.
5. Economic Appraisal: Measuring Cost and Benefits- Appraisal Criteria-Social Cost Benefit
6. Project Organization and Planning -Network Techniques for Project ManagementProject Monitoring and Evaluation-Termination of a Project.
7. 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.
Books Recommended:
1. P. Chandra, Projects: Preparation, Appraisal, Budgeting and Implementation, Tata – McGrawHill Publishing Company Ltd, New Delhi, India.
2. S. Chadha, Managing Projects in Bangladesh, University Press Limited, Dhaka.
MGT-407: Business Research
1. Introduction- Developing research proposals- Research paradigms, Contributions of research
to theory and practice, Research Ethics
2. Defining research problem.
3. Research design Technique
4. Sampling design, Probability of Non-Probability Sampling,
5. Measurement and scaling technique 6. Questionnaire design,
7. Methods of data collection 8. Processing and analysis of data: Exploratory data analysis,
9. Testing of hypothesis (Parametric & non-Parametric tests): Univariate analysis, Bivariate
analysis and mult-variate analysis, Regression Analysis and correlation
10. Interpretation and report writing
11. Computer application in research: SPSS, SAS
12. Project paper- Preparation and Formats.
Books Recommended:
1. Donald Cooper and Pamela S. Schindler, Business Research Methods.
2. Kothari C.K, Research Methods, Methodology and Technique.
3. M. Nurul Islam, An Introduction to Research Methods, Mullick & Brothers, Dhaka.
4. William G. Zikmund, Business Research Methods, Cengage learning India Pvt. Ltd., Delhi.
5. M.N.K Saunders et al., Research Methods for Business Students, Pearson, New Delhi,.
6. Ranjit kumar, Research Methodology, Pearson Education, Delhi
7. R.Panneerselvam, Research Methodologies, PHI Learnsing Pvt. Ltd., New Delhi.
8. Neuman, W.L. (2011). Social Research Methods: Qualitative and Quantitative Approaches,
7th edition, International edition, Pearson.
MGT-408: Total Quality Management
1. Introduction: Quality Concept- Dimensions of Quality, Historical Perspective of
Quality Management- TQM Defined- Scope of TQM- The Basics of TQM- Importance of
TQM-Areas of Quality Management- Principles of TQM- Features of TQM- TQM
Framework- Stages in TQM Development- TQM Implementation Process- Integrated TQM
System (Process- People Structure-Technology and Customer)- The Future of TQM Vs.
2. Core Concepts of TQM: Quality for profit- cost of quality- Competitive benchmarkingSynergy in teamwork-Ownership and elements of self- Management- Quality of delivery
3. Functions of TQM: Quality Planning- Organizing- Leading- Staffing And Controlling.
Quality Planning- – What Is Quality Plan- Need for planning for Quality. Types of Quality
Plans- Quality Planning Process- Environment Analysis- Setting Quality Policy- General
Strategic Quality Goal Establishing Quality Action Plan- Quality Strategy ImplementationMonitoring and Evaluating Quality Performance.
4. Learning from the Quality Specialists Contribation of : M. Edwards Deming- Joseph M
Juran Kaoru Ishikawa- Philip B. Crosby, and William E. Conway-,
5. Benchmarking: Definition- Types- Characteristics- Benefits- Influences on
Benchmarking Benchmarking process-Limitations.
6. Quality of Design: Customer Identification And Quality Design- The Quality Service
Culture Quality Service Effectiveness- Benefits and Application of Quality Service; Tools
and Methods For Customer oriented Quality Marking Design-Tractability and Quality
Function Deployment
7. Quality of Organizational Structure and Design: Organizing-Organizational
Structure Organizational design-Job design-Quality Methods- Quality centralization and
decentralization TQM and OD.
8. Leadership: Quality Leadership Concept- Quality Leadership Theory.
9. Human Resource Management for TQM: HRM & TQM- Quality HRM planning- Quality
HRM process- Quality circle and HR development.
10. Group and TQM: Concept of Group/Team- Characteristics of Group/ Team- Group
Development Process And TQM-Team Conflict and Benefits.
11. TQM & Culture And Change Management: Nature of Change- Nature of Culture. Use of
TQM Practice In The Management of Change And Culture- Case Study on Changing The
Quality-Oriented Culture of An Organization.
12. Quality Control: Concept- Quality Control System- Major Elements In Total 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.
13. Quality Economics: Quality Related Cost- Classification of Quality Cost- Quality Cost
and Non-Quality Cost- Hidden Cost of Quality- The Management of Quality Cost.
14. Quality Standards: Concepts- International Quality Standards- ISO-9000- ConceptsCertification Process- ISO-L4000-Environment Related Issues And Other Related Standards.
Baldridge Award And Model
15. Quality Audit: Concept; Audit of Certification And Accreditation- Form of Quality
Audits Procedures of Quality Audit.

Books Recommended:
1. D. H. bester field, et al, Total Quality Management.” Delhi: Addison-Wesly Longman (Indian
2. John Bank The Essence of Total Quality Management. Prentice-Hall. New York:

MGT-409: Portfolio Management
1. Introduction to Investment Management. Institutional overview of the investment
management industry
2. Modern Investment Theory;
3. Securities and Markets;
4. Combining Individual Stocks into portfolio,
5. Finding efficient set; index models,
6. The Capital Asset Pricing Model, (CAPM)
7.. Factor models and the APT…
8. Performance measurement- performance analysis and performance attribution;
market inefficiencies or market anomalies,
9. Choosing an optimal portfolio.
10. Equity valuation and strategies.
11. Bond portfolio management-Valuation and risk- pricing- measuring yield-bond price
volatility duration-active and passive strategies-immunization and cash flow matching.
12. Black-Schools and beyond-portfolio insurance-program trading; stock market in Bangladesh.
13. Behavioral Finance: Psychological foundations, financial implications, relationship to asset
pricing models. Current applications.
14. Futures markets & other derivatives. Building better baskets.
15. The efficient market hypothesis-Versions of the hypothesis, Event studies, Behavioral
Books Recommended:
1. Elton and Gruber-“Modern Portfolio Theory”-6th Edition- John Wiley & Sons- Singapore,
2. Reilly and Brown, “Investment Analysis and Portfolio Management-“10th Edition, Harcourt,
New York, 2011.
3. Richard Grinold & Ronald Kahn, Active Portfolio Management, McGraw-Hill, Singapore.
MGT-410: Strategic Management
1. 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.
2. 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.
3. Crafting A Strategy: Strategy Making Tasks, Corporate Strategy Business Strategy,-
Functional Strategy, Operating Strategy-Uniting the Strategy Making Efforts.
4. Factors Shaping A Company’s Strategy: Linking Strategy with Ethics, Tests of A Winning –
Strategy, Approaches to Performing The Strategy Making Task.
5. Industry And Competitive Analysis: Methods Of Analysis-Actually Doing An Industry
and Competitive Analysis.
6. Evaluating Capabilities Strategy and Competitive advantage
7. Evalution and Control: Meaning Process-Objectives-Means-Limitations.
Books Recommended:
1. A. A. Thomson and A.J.Strickland. Strategic Management, New Jersy: McGraw-Hill.
2. C.W. L. Hill and G. R.Jones, Strategic Management. Boston: Houghton Mifflin Company.
3. Fred R David, Strategic Management, 10th Edition.
1. Teresa Bradley, Paul Patton, Teresa Bradley, Essential Mathematics for Economics and

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