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BACHELOR OF BUSINESS ADMINISTRATION (BBA)

Admission Requirements:
SSC & HSC/ At least 3 "O" Levels and 2 "A" levels. Minimum GPA to be eligible to apply is 2.0.

Degree Requirements :
§ Completion of 44 courses & Dissertation (135 credits).
§ Passing all courses individually and maintaining a minimum CGPA of C (2.5).

Duration: Four years

Tuition Fees:
Admission Fee: Tk. 10,000
Per credit: Tk. 1,475
Total: Tk. 2,09,125


LIST OF COURSES

GENERAL EDUCATION AND REQUIRED COURSES

Course Code Title of the course

Credit Hours

ENG 101 Freshman English - I 3.0
MAT 102 Basic Algebra & Calculus  3.0
CSIT 111 Computer Fundamentals & Programming Techniques 3.0
CSIT 112  Computer Fundamentals & Programming Techniques Lab  1.5
SOC 104 Introduction to Social Science  3.0
BUS 105 Introduction to Business 3.0
ENG 106 Freshman English -II  3.0
PHY 107 Physical Sciences 3.0
CSIT 121 Structured Programming Language 3.0
CSIT 122 Structured Programming Language Lab 1.5
MAT 109 Business Mathematics 3.0
ACT 110 Principles Accounting 3.0
HIST 114 Bangladesh Studies 3.0
BUS 212 Business Communication 3.0
ECO 213  Micro Economics  3.0
ACT 214 Intermediate Accounting  3.0
MGT 215  Introduction to Management  3.0
MKT 216 Principles of Marketing 3.0
FIN 217 Introduction to Finance 3.0
CIS 218 E-Business 3.0
ECO 219 Macro Economics  3.0
STA 220  Basic Statistics  3.0
CSIT 221  Database Management  3.0
STA 321  Business Statistics for Decision Making  3.0
MGT 322  Organizational Behavior  3.0
LEB 323  Legal Environment of Business 3.0
ACT 324 Cost Accounting 3.0
POM 325 Production & Operations Management  3.0
HRM 326 Personnel Management 3.0
ECO 327 Socio-economic Study of Bangladesh 3.0
BUS 328 Business Environment & Entrepreneurship 3.0
FIN 329 Financial Management 3.0
MKT 330 Marketing Management 3.0
BUS 331 Business Ethics  3.0
RES 431  Research Methods 3.0
ACT 432 Auditing & Taxation 3.0
IBS 433 International Business 3.0
FIN 434 Banking & Insurance 3.0
MIS 435 Management Information System (MIS) 3.0
CSP 441 Corporate Strategy & Policy 3.0


SPECIALIZATION COURSES
(Any one group from the following)

Marketing

Course Code

Title of the course

Credit Hours

MKT 436

Consumer Behavior

3.0

MKT 437  Advertising & Promotion Management 3.0
MKT 438  Basic Marketing Research 3.0
MKT 439

 Sales & Salesmanship Management

3.0

Finance & Accounting

Course Code

Title of the course

Credit Hours

FA 437

Capital Budgeting

3.0
FA 439 Financial Institutions 3.0
FA 441 Advanced Cost Accounting 3.0
FA 442

Accounting Information System

3.0

Management & Human Resource Management (HRM)

Course Code

Title of the course

Credit Hours

MHR 436 

Operation Research

3.0
MHR 437 Total Quality Management 3.0
MHR 438 Human Resource Management 3.0
MHR 439 Industrial Psychology 3.0

Management Information System (MIS)

Course Code

Title of the course Credit Hours

MIS 436

Data Communication & Computer Networks

3.0
MIS 437 Distributed Database System 3.0
MIS 438 Software Engineering 3.0
MIS 439 System Analysis & Design 3.0

 

MGT 450 BBA Dissertation 6 Credit Hours
All BBA candidates require undertaking supervised study and research culminating in a dissertation in their field of specialization e.g. Marketing, Finance & Accounting, Management & HRM, MIS etc. The completed dissertation should be bind and printed in accordance with the regulations of IBAIS University.


Syllabus of BBA

ENG 101 Freshman English - I
The course aims at developing proficiency in speaking, listening, reading, and writing of English. It 1is generalized as a remedial course for students whose English need considerable repair and as a foundation courses for ENG 106. The contents include parts of speech, count and uncountable nouns and articles, agreement between subject and verb, adverbs of frequency, tense and the sequence of tenses, active and passive voices, types of sentences, prepositions: time, place, action, directions, questions forms, multi-word verbs, capitalization.

MAT 102 Basic Algebra & Calculus

Algebra:
Basic Algebraic operations, Theory of sets, Special type of Problems, Linear Equation and Inequality, Exponential and logarithmic functions, System of Equations and inequalities, Sequences and Series

Differential Calculus:
Limit, Continuity and differentiability, Successive Differentiation of various types of function, Liebnitz's theorem, Rolle's theorem, Mean value theorem, Taylor's theorem in finite and infinite form, Maclaurine's theorem's in finite and infinite form, Evaluation of function of L'Hospitals rule, Partial Differentiation, Euler's theorem, Determination of minimum and maximum values of function and point of inflexion.

Integral Calculus:
Definitions of integration, Integration of method of substitution, Integration by parts, Standard integrals, Integration by the method of successive reduction, Definite integrals, its properties and use in summing series, Improper integrals.

CSIT 111 Computer Fundamentals & Programming Techniques
Introduction to digital computers. Programming languages, algorithms and flow charts. C programmeming: variables, constants, operators, expressions, control statements, functions, arrays, pointers, structure, unions, user defined variables, input-output and files. C++ Programming: introduction to object oriented programmeming, classes and objects, functions and operator overloading and inheritance.
Overview, Structure of C programme, Data Types and Data Type Qualifier, I/O Functions-Character I/O, Formatted I/O, Character Set, Identifiers, Keywords and Contents, Variables, Expressions, Statement and Symbolic Constants, Arithmetic operators, Relational Operators and Logical Operators, Assignment Operators, Increment/Decrement Operators, Unary Operator and Conditional Operator., Bit-wise Operators, Comma Operator, Precedence and Associativity, Branching: The IF statement (break and continue statement), Branching: SWITCH statement, GOTO statement and operator, Looping: FOR statement (break and continue), Looping: WHILE and DO WHILE statement, Storage class: Automatic, Static, Register and Extern, Functions: Access, Prototype, Argument Passing and Value Receiving, Functions: Pass-by-value, Pass-by-reference and Value Receiving , Functions: Command Line Parameter and Library Functions, Arrays: Initialization, Access, Passing and Receiving , Arrays: 2D handling, Arrays: Sorting and Searching , String Handling , Structure: Initialization, Access, Passing and Receiving, Structure: Embedded Structure, Union and Bit-fields, File: Types of File, Text File Handling, File: Binary File Handling , File: Data File Management Program, Pointer: Concept, Passing and Receiving, Memory Allocation and Release, Pointer: List or Tree Management by Self-Referential Structure, Pointer: Pointer and Multi-Dimensional Arrays, Enumeration, Macros, Pre-Processor and Compiler , Directives, Library, Compiler and Linker, Segment and Memory Model, Video Adapter, Modes and Graphics Initialization, Graphics Functions.

CSIT 112 Computer Fundamentals & Programming Techniques Lab
This course consists of two parts. In the first part, students will perform experiments to verify practically the theories and concepts learned in CSIT 111. In the second part, students will learn programme design.

SOC 104 Introduction to Social Science
Scope and nature of sociology, society, social evolution and techniques of production, industrial revolution, political system, social control, society and population, standard of living, nature of social change, urbanization and industrialization in Bangladesh, urban ecology, society and environment and tribal people of Bangladesh, women participation in the social development.

BUS 105 Introduction to Business
The course contents the philosophy, objectives, activities and responsibility of business enterprise and familiarizes with enterprises, business terminologies, and business environment. This course also outlines forms and procedure of business organization, procedure for business starts up, major business decisions, associations' kin business world, major business functions and careers in business. Functional areas of business such as marketing, production, finance, accounting, personnel, etc. are discussed, includes a project work on how to set up a business.

ENG 106 Freshman English - II
A course to provide solid foundation on study skills in English reading writing, listening comprehension and speaking. The course emphasizes the practice of pronunciation, speed-reading, and effective writing and listening. The course contents include the grammar parts of revision of tenses, use of idioms, prepositions, modals, conditional sentence, use of linking words, use of suffixes and prefixes, synonyms and antonyms, words with multi names, reading parts include the skills in skimming, scanning, selecting information, writing parts include planning, outlining, organizing ideas, topic sentences, paragraph writing, essay writing, job applications, writing reports, writing research report.

PHY 107 Physical Science
Physics: Vector, motion, force, energy, pressure, heat and temperature, mechanics, gravitation, sound, light, electricity, and magnetism, atomic and nuclear physics.
Chemistry: Nature of atoms and molecules, valence and periodic tables, aliphatic and aromatic hydrocarbons, optical isomerism, chemical reactions.
Astronomy: Structure of the universe and solar system, space probes and death of stars, Nova and Supernova, Black Hole, Big Bang and Cosmological theories.

CSIT 121 Structured Programming Language
PREREQUISITE: CSE 103. Overview, Structure of C programme, Data Types and Data Type Qualifier, I/O Functions-Character I/O, Formatted I/O, Character Set, Identifiers, Keywords and Contents, Variables, Expressions, Statement and Symbolic Constants, Arithmetic operators, Relational Operators and Logical Operators, Assignment Operators, Increment/Decrement Operators, Unary Operator and Conditional Operator. Bit-wise Operators, Comma Operator, Precedence and Associatively, Branching: The IF statement (break and continue statement), Branching: SWITCH statement, GOTO statement and operator, Looping: FOR statement (break and continue), Looping: WHILE and DO WHILE statement, Storage class: Automatic, Static, Register and Extern, Functions: Access, Prototype, Argument Passing and Value Receiving, Functions: Pass-by-value, Pass-by-reference and Value Receiving, Functions: Command Line Parameter and Library Functions, Arrays: Initialization, Access, Passing and Receiving , Arrays: 2D handling, Arrays: Sorting and Searching , String Handling , Structure: Initialization, Access, Passing and Receiving, Structure: Embedded Structure, Union and Bit-fields, File: Types of File, Text File Handling, File: Binary File Handling , File: Data File Management Program, Pointer: Concept, Passing and Receiving, Memory Allocation and Release, Pointer: List or Tree Management by Self-Referential Structure, Pointer: Pointer and Multi-Dimensional Arrays, Enumeration, Macros, Pre-Processor and Compiler , Directives, Library, Compiler and Linker, Segment and Memory Model, Video Adapter, Modes and Graphics Initialization, Graphics Functions.

CSIT 122 Structured Programming Language Lab
Laboratory work based on CSIT 121

MAT 109 Business Mathematics
Topics include: Real number system, and set concept, set algebra and applications, relations, functions, and equations, inequalities, liner programmeming, model building, vectors, matrix algebra, limits, continuity and differentiation, methods of differentiation, methods of integration, application of calculus, mean value theorem and practical application of mathematical concepts in business.

ACT 110 Principles of Accounting
Accounting generates reports and communicates them to external decision-makers so that they can evaluate how well the business achieved its goals. These reports to external users are called financial statement. Financial statements report directly on the goals of profitability and liquidity and are used extensively both inside and outside a business to evaluate the business success .The course covers the basic accounting concepts, preparation of trial balance, final statement, accounting for assets and liabilities, accounting system and accounting practices in different type of organization

HIST 114 Bangladesh
This is a multidisciplinary course designed to provide students with a general understanding of various aspects covering the overall concept of Bangladesh. The topics included are:

1. Origin of the name 'Bangladesh', the people and language.
2. Physical features of Bangladesh.
3. Roots of Bangladesh: Socio-cultural and political developments of Bengal, especially of the Eastern Bengal during (a) Ancient period (b) Muslim rule, 1204-1765 and (c) British rule, 1765-1947.
4. Emergence of Bangladesh: Cultural, political and economic background-towards independence, 1970-71 - Liberation War - Role of India and Superpowers (USA & USSR).
5. The constitution of Bangladesh - Major amendments of the Constitution
6. Politics and Governance: Party system of Bangladesh and its features - governance of the Parliamentary system.
7. Foreign Policy - Goals and objectives - SAARC & Bangladesh.
8. Society and social structure - Culture and Religion - Education.
9. Role & Condition of Women - Social aspects
10. Tribal people - insurgency in Chittagong Hill Tracts - Peace accord signed in December, 1997.
11. Economy of Bangladesh (major aspects):
a. Recent history of Bangladesh economy
b. Natural Resources
c. Agriculture
d. Industry
e. Foreign Trade
f. Role of foreign investment & aid in the economic development

BUS 212 Business Communication
The course deals with developing skills in clear and efficient communication through letters, memos, reports, etc. Explains various forms of business communication and demonstrates the correct and appropriate format. Writing of various types of letters such as personal and official, sympathy, condolence, reference, congratulation, introduction, recommendation, request and reply, credit collection, inquiry, acknowledgement and orders are also explained. Public speaking (presentation) and the art of communication through telephone, fax, electronic mail etc are included.

ECO 213 Microeconomics
The course introduces the concept, basic kinds of economic systems, demand and supply and inter action of markets, business organization and market structures, the economics of the firm, gross national product, business cycles, unemployment, and inflation, fiscal policy, budget deficits, and the national debt.

ACT 214 Intermediate Accounting
PREREQUISITE ACT 110. Accounting generates reports and communicates them to external decision-makers so that they can evaluate how well the business achieved its goals. These reports to external users are called financial statement. Financial statements report directly on the goals of profitability and liquidity and are used extensively both inside and outside a business to evaluate the business success .The course covers the basic accounting concepts, preparation of trial balance, final statement, accounting for assets and liabilities, accounting system and accounting practices in different type of organization, using external accounting information, accounting for assets, short term investment and receivables, partnership accounting, principles, accounting for corporations, international accounting, accounting with computers

MGT 215 Introduction to Management
The course covers functions of management viz., planning, organizing, directing, motivating and controlling, problems of organizational goal attainment in differing managerial environments. Each management principal and functions is discussed in details. The course deals with management Science, theory and practice, management and society, global and comparative management, decision making, the nature and purpose of planning, objectives, strategies, policies and planning premises, political and social environment, organizational structure, departmentalization, line and staff authority, decentralization, effective organizing and organizational culture, managing change through manager and organizational development, human factors of motivation, leadership, committees and group decision making, communication, the system and process of controlling, control techniques and information technology, Productivity and operations management, management change in organization

MKT 216 Principles of Marketing
This course deals with the study of concepts, principles and problems involved in the transfer of goods and services from produces to the ultimate consumer. Contents covered include buyer behaviour, demand measurement, segmentation, targeting, product life cycle and positioning, product development, pricing, distribution, sales promotion, marketing institutions, marketing strategy and marketing management process. Marketing is the social and managerial process by which individual and group obtains what they need and want, through creating offering and exchanging product of value with others. Principles of Marketing course is design to present marketing environment which includes marketing and changing world, the identification of market, developing the marketing mix, marketing in special field, international marketing, marketing and society, marketing appraisal and prospects, factor affecting the efficiency of marketing

FIN 217 Introduction to Finance
Financial Management and decision making, Financial market, Time value of money, Valuation and financial management, Short term financing, Capital budget and cash flow principles, Capital budgeting techniques, cost of capital, Dividend policy, lease financing and term loans, Working capital management, Analysis of risk and return, Capital structure and analysis financial statement.

CIS 218 E-Business
The history of electronic commerce; the telegraph; mail order; call canters; EDI; web-based businesses. Network economics: real and virtual networks, supply-side versus demand-side scale economies, Internet and WWW-value chains- strategic business and Industry value chains- Packet switched networks- TCP/IP protocol script- Internet utility Programmes- SGML, HTML and XML- web client and servers- Web client/server architecture- intranet and extranets.
Web server- web server software feature sets- web server software and tools- web protocol- search engines- intelligent agents-EC software- web hosting- cost analysis; Computer security classification- copy right and Intellectual property- electronic commerce threats- protecting client computers- electronic payment systems- electronic cash- strategies for marketing- sales and promotion- cryptography; web based marketing - search engines and Directory registration- online advertisements- Portables and info mechanics- website design issues.

ECO 219 Macro Economics
PREREQUISITE ECON 213. This is a study of application of macroeconomics principles in an economy. The study also covers financial markets and the role of central bank, measurement and determination of national income and its components, demand and supply of money and explores the basic ideas on foreign trade aspect of an economy. The course deals with introduction to macroeconomic concepts, aggregate demand /aggregate supply, financial markets, and macro economic equilibrium, the banking system, central bank, stabilizing the economy through fiscal policy, inflation, international economic issues.

STA 220 Basic Statistics
The course provides an understanding of the concept, history, subdivision, features, grouping and displaying data to convey meaning, measures of central tendency and dispersion in frequency distribution, probability, probability distributions, sampling and sampling distributions, time series and forecasting, measure of dispersion e.g. range, standard deviation and inter quartile deviation, multiple regression and modeling, index number, testing hypothesis, quality and quality control, chi square and analysis of variance, decision theory, network analysis, non parametric methods

CSIT 221 Database Management
Concepts and methods in database system, File organization and retrieval, Data manipulation, Query formulation and language, Database models, Data description languages, database integrity and security, Data dictionary/directory systems, database administration, Database design, Survey of some existing database management systems, Some applications using commercial languages.

STA 321 Business Statistics for Decision Making
PREREQUISITE MATH 102 & STA 220. The course is designed to equip the student with statistical tools and concept to be used in the decision making process. The topics of the course include measure of central tendency, measure of dispersion, probability distribution and their application in the management decision process, testing hypothesis, regression, correlation and introduction to parametric statistics, survey methods, sample design and sources of business statistics in Bangladesh

MGT 322 Organizational Behaviour
PREREQUISITE. MGT 215. The course introduces applied behavioral sciences to the study of people at work in organization. The course deals with individual and group behavior models in the context of different organizations and social system. It deals with the basic concept of motivation, perception learning and analysis of human behavior, individual difference and job satisfaction, attitude change, group process, team work, role theory, power and authority, along with the analysis of small group behavior, group dynamics, leadership, conflict and managing change, development of the organization and the influence of group.

LEB 323 Legal environment of Business
The study of this course includes the application of law to business transactions and their legal responsibility as managers. The course contains those aspects of law as related to business e.g. contract, agency, and sale of goods, negotiable instruments, insolvency, partnership and labor. Beginning with the nature and sources of business law the students will be required to conceptualize the legal system and relationship in the context of Bangladesh.

ACT 324 Cost Accounting
PREREQUISITE: ACT 110 & ACT 214. The management concepts and the function of controller; Cost concepts and the cost accounting information system; Cost system And cost accumulation; Job order costing; Process costing: cost of production report; Process costing: average and FIFO costing; Costing by product and joint products; Materials- controlling and costing; Materials -quantitative models for planning and control; Labor-controlling and accounting for costs; Labor-accounting and labor related costs; Cost behavior analysis; Factory over head: planned, actual and applied; Factory over head: departmentalization; Factory over head responsibility accounting and reporting; Budgeting: profit, sales cost and expenses; Budgeting: capital expenditure, research and development expenditure; Standard costing: setting standard and analyzing variance; Standard costing: incorporate standard into the accounting records; Direct costing and cost volume and profit analysis; Differential cost analysis Management accounting activities geared to the preparation of information for managers to help them plan and control a company's operations. Management accounts generally provide more detailed information than financial accounts, for example, breaking down revenues and costs between different products, or factories or departments to provide comparative data and to help reveal profitable and unprofitable activities. Management account also tend to provide information about performance more frequently than financial accounts, with monthly or even weekly management accounts rather than annual accounts, to give manager prompt feedback and to enable them to act quickly to check inefficiencies.

POM 325 Production and Operations Management
Production management deals decision making related to production process so that the resulting goods or services is produced according to specifications in the amount and the schedule demanded at the minimum cost. The course includes techniques of production, scheduling, stocks and quality control. The use of production management to accomplish any activity undertaken by an organization, which adds value to the contributing resources by converting them into another goods and services designed to satisfy human needs.

HRM 326 Personnel Management
Personnel management is the part of management dealing with people and its main purpose is to improve the productive contribution of people. Primarily concerned with procurement, maintenance and utilization of personnel in the organization. Topics include manpower planning, recruitment, selection, training and development, performance evaluation, wages and salary administration, job satisfaction.

ECO 327 Socio-Economic Study of Bangladesh
Thoughts on socioeconomic development, socioeconomic profile of Bangladesh, agriculture, industry, service sector, demographic patterns, social and physical infrastructures, social stratification and power, power structures, government and NGO activities in socioeconomic development, national issues and policies and changing society of Bangladesh.

BUS 328 Business Environment & Entrepreneurship
PREREQUISITE MGT 215, FIN 329, HRM 326. Perspective on business and society, identifying and analyzing the major macro environment factors, environmental issues and trends, managing the environment, strategic planning in a turbulent environment, social impact in major functional areas. Small business flourished in almost all-ancient cultures. The Vedics, the Arabs, the Babylonians, the Egyptians, the Jews, the Greeks, the Phoenicians and the Romans excelled at it. The products and services however, were frequently shoddy and slip short. Consumers were often cheated and defrauded. The result was that the business becomes object of scroll. Small business defies the term small business to so called mom and pop stores, such as neighborhood grocery and restaurant, and the term big business to such giant as IBM and Toyota.

FIN 329 Financial Management
PREREQUISITE FIN 322. Helps apprehending of finance functions and decisions in business enterprise. Topics include Goals And Functions Of Financial Management, Financial Analysis and Forecasting, Break Even Analysis and Cost Volume Profit Analysis, Operating Leverage and financial leverage, short term and long term financing and cost of capital, time value of money, capital budgeting processes and decision making, risk analysis and capital budgeting, management of working capital- cash inventory and receivables management, dividend decision and retained earnings, financial management practices in the corporate sector of Bangladesh

MKT 330 Marketing Management
PREREQUISITE MKT 324. Marketing management course is design to present an integrated approach to marketing from a managerial point of view. Economic quantitative and behavioral concept are used in analyzing and developing a framework for decision making leading to formulation of an organizational goal and implementations of its marketing programme. The course includes the identification of marketing structure, analysis of consumer behavior, factor affecting the efficiency of marketing and the process planning marketing operations.

BUS 331 Business Ethics
Types of Ethical Study, Needs and Claims over Time, Morality in Business; History and Development of Business Ethics: individual Ethics, Value Orientation in Business; Ethics and Morality: Morality and Etiquette, Morality and Law; Foundation of Ethical Business Decisions; Business Ethics in Islam; Use and Scope of Business Ethics; Theories and Tools of Business Ethics: Major Ethical Theories - Ethical Egoism, Utilitarianism, Universalism; Statements, Features, Applications and Criticisms of the Theories; Virtue Ethics and Relativism: Different Ethical Systems, Ethical Models; Tools of Ethics-Islamic Concepts; Pluralism and Social Responsibility of Business: The Pluralistic Society: Interest Group before and after Pluralism, Changing Role of Business Clients-Strength and Weakness of Pluralism; Economic Model for Social Responsibility: Historical Process of the Development of Social Responsibility, Arguments for and Against Social Responsibility, Social Responsibility as an Investment, Pluralism and Social Responsibility of Business in Islam; Corporate and Managerial Ethics: Approaches to managerial Ethics; Factors of Managerial Unethical Practices, Status of Managerial Ethics, Ethical Decisions-Managerial Code of Ethics, Status of Corporation, Corporate Morale Decisions; Ethical Rationale of Restructuring and Takeovers, Corporate Ethical Environment, Corporate and Managerial Ethics in Islam; Code of Ethics and Social Audit: Corporate Codes: Professional Organizations-Morality of Social Audit, Institutionalizing Ethical Conduct, Measuring Social Performance, Codes of Ethics in Islam; Ethical Expectations: Employers and Employees: The organization of Work-Wages and Benefits, Working Conditions, Employee Rights, Disciplining-Gifts and Entertainment-Ethical Expectations to and from Employers and Employees, Employer-Employee Expectation Under Islam; Ethical Expectations: Buyers and Sellers; Environmental Ethics: Ethics and Ecology; Sustainable Development Framework, Environment for the Future Generation, Islamic Emphasis on the protection of Natural Environment; International Business Ethics: Rationales, Intergovernmental Understandings, Impact of Operations of the Multinational; Operations to Ensure Mutuality: Caux Round Table Conference Codes; International Business in Islam.

RES 431 Research Methods
Research and management, scientific thinking, research process and design, measurement and scaling, sampling design, data collection methods, survey instrument design, field administration and operations, analysis and research communications.

ACT 432 Auditing and Taxation
Definition and field of auditing; Objective of Auditing Basic concepts of Auditing Need for a Comprehensive theory. Evidence Due audits Care - fair presentation. Independence, Ethical Conduct Standard of Auditing practices-Professional pronouncements relevant to an Auditor. International Auditing Guidelines. International: Accounting Standards. Guidance note in Bangladesh; Audit evidence Audit Technique; Internal control; Cost Audit,
Income Tax : Value Added Tax; Gift Tax; Customs Duty; Wealth Tax; Excisable Duty:

IBS 433 International Business
PREREQUISITE ECON 219. The course analyze s the major business management function of international business operation s of multinational firms; topics include international business environment, organizational policies and strategies of MNCs, industrial relation and control policies It focuses on theories and managerial application s. global strategies, competitive advantages, Cultural and other environmental factors that influence international business will be addressed. Course contents include, International Courses and Competitive Advantage, Political and Legal Environment of Business, International Trade Theories, Factor Production Theory, Govt. Influence of International Business and Trade Barriers to International Trade and Investment, Economic Integration and International Business, Effect Of Integration, Foreign Direct Investment, Developing Global Strategy, Global Strategy in Perspective, SOWT Analysis- Strategy and Organization Structure, Strategic Management Issues In MNC's, International Marketing and Marketing Management in MNEs Technology, Human Resource Management in International Business, Accounting and Taxation In International, Business, Financial Management and Control In International Business

FIN 434 Banking & Insurance

Banking: Evolution of banking institutions, functions, of commercial banks and the services rendered by them, general structure and methods of commercial banking, earning assets of bank, self-liquidating paper theory versus anticipated income theory, mechanism of credit creation, banking costs and interest rates, analyzing treasures, banking systems of Bangladesh, the structure and operation of Bangladesh Bank and its policy and procedures used in controlling the money supply and banking system.
Insurance: Evolution of insurance, role and importance of insurance, insurance, insurance contracts, life insurance, marine insurance, fire insurance and other insurance, insurance companies in Bangladesh.

MIS 435 Management Information System (MIS)

This study highlights the effective use of information systems in management builds on a vision - an idea, often not fully articulated, of where a company can go: perhaps new services or unique products it can offer, ways of serving customers better, or ways to help employees be more effective and more satisfied with their work. A vision also means knowing about how things are at the present time. Information describing current events, trends, and likely occurrences help from an image of what could be - opportunities and challenges.

SPECIALIZATION COURSES

MARKETING

MKT 436 Consumer Behaviour
PREREQUISITE: MKT 330. A study of motives, attitudes and decision processes of the industrial buyer and ultimate consumer. The sociological and psychological foundations of market place choice are analyzed including life style, social status, age, income, taste, habit, custom, fashion, self-concept, and opinion influence. Individual and group influences, brand loyalty and consumerism are studied.

MKT 437 Advertising and Promotion Management
PREREQUISITE: MKT 330. Provides an apprehension of the principles and practices of advertising and key decisions necessary for sales promotion. Topics cover include social context of promotion, role of communication in marketing, behavioral concepts, values and functions of advertisement, product and market analysis for advertising ideas, advertising media, testing, advertising effectiveness, message design, economic and financial criteria and development of promotion programme.

MKT 438 Basic Marketing Research
PREREQUISITE: MKT 330, STA 220 & STA 321. The course designed to acquaint students with the principles, procedures, methods and techniques of marketing research. The course seeks to develop the ability to conduct market research and to evaluate and use market research reports.

MKT 439 Sales and Salesmanship Management
PREREQUISITE: MKT 330. Examines the sales function from the viewpoint of sales person and the sales manager and studies effectiveness of organization and administration of selling process. The first part of the course focuses on selling process, human behavior and selling, account management, negotiation and other aspects of selling. Topics in the part include market assessment, territory alignment and quotas, segment analysis, budgeting and sales force management.

FINANCE & ACCOUNTING

FA 437 Capital Budgeting
PREREQUISITE: ACT 110, ACT 214 Principles and practices of capital budgeting, review of the concepts of Time value and discounted cash flow, basic measures of capital investment desirability, competing investments and conflicting profitability measures, capital rationing, risk analysis, financing capital investments, cost of capital, capital structure and value, contemporary issues in capital budgeting.

FA 439 Financial Institutions
PREREQUISITE: FIN 334. Financial system consists of financial markets and financial institutions that, in many respects, create the marketing. The course examines various aspect of interest rates and security prices; instruments and function of money, bond and stock market, financial derivative markets, the role of commercial bank and regulatory system and non-bank financial institution The course will cover different ranges of financial institutions-commercial banks, saving banks, loan associations, credit unions, insurance company, mutual funds, finance companies, markets and instruments, interest rate and the money market valuation, the fixed-income capital market, equity securities market, stock and bond market indexes, derivative markets.

FA 441 Advanced Cost Accounting
Non-integral system introduction, Non-integral accounting system, Journal entries, Cost Accounting ledger and control accounts, Subsidiary records, Advantages of having control accounts, Journal entries, Completing the recording cycle, Preparation of trial balance, Statement of cost of producing Income statement, Balance Sheet.

Reasons for variations, Different treatment of items Items appearing only in financial accounts, items appearing only in cost accounts, Account and statement, Need for reconciliation.

Definition, Features, Advantages of integration, Journal entries, Preparation of Cost sheet, Working-process account, Finished goods account, Cost of goods sold account, Cost of sale account.

Introducing job versus process, Historical Versus standard, Direct costing versus absorption costing, Full costing versus partial costing, Single or output costing, Batch costing, Marginal costing, Contract costing, Service costing, Operation costing, Uniform costing, Cost accounting system, Types of industries and suitable cost system, Features of a good cost accounting system, Factors to be considered at the time of introducing cost accounting system.

Introduction, job order costing, Main features, Advantage and Disadvantage, Job costing, Procedure, Cost accumulation, Cost control in job order system, Tools control treatment of tools cost, Report in job costing system.

FA 442 Accounting Information System
The changing Role of the Accountant-Accounting Information Systems-AIS and MIS- Accounting as a System-Users of Accounting Information System-Management Structure-Models of Decision Making - Human Aspect of the AIS - Transaction processing - Computer Hardware and Software in AIS - Computerized Accounting Systems-Tools to implement Accounting System.

Operation and Control of Purchases - Operation and Control of Sales - Operation and Control of Cash Transactions- Payroll Accounting - Inventory Control - Budgeting and Budgetary Control - Computer Assisted Operating Control Systems.

AIS Characteristics and Criteria for Management Control - AIS Data Support for Management Control - AIS-MIS use Mix in Management Control-Accountants and Management Control Interface-Management Control Decision using AIS
AIS in Corporate Planning-Decision Support System (DSS)-Artificial Intelligence (AI) and Expert Systems Operation and Evaluation.

MANAGEMENT & HUMAN RESOURCE MANAGEMENT (HRM)

MHR 436 Operation Research
PREREQUISITE: RES 431. This course is designed to enable students to get exposure to different quantitative and mathematical tools to find out solutions regarding various strategic decisions in organizations. Topics include linear programmeming, Performance Evaluation & Review Technique (PERT), Critical Path Method (CPM), Game Theory, Markov Chain Analysis, Decision Theory, Queuing Theory.

MHR 437 Total Quality Management
This course is designed to provide students with an understanding of the foundations of the principles, concepts, processes and procedures pertaining to the management aspects of quality functions in an organization. The course will cover the philosophies and thinking propounded by various well-known quality gurus like Deming, Juran, Feignebanm, Crostry, Ishikawa and Iniai. Approaches for including quality thinking and practices such as continuous improvement, customer focus, leadership and team building, and just-in-time management will also be discussed.

MHR 438 Human Resource Management
The course deals with personnel management in organization, viz., the basic functions of personnel management, job description, sources of personnel, methods of selection, recruitment, development, and motivating the work force, procedures of primary record keeping, compensation salary and wages administration, promotion, training, appraisal, health, safety, morale, discipline, employee benefits, etc.

MHR 439 Industrial Psychology
Jobs and their requirements: Principles of personnel testing, measurement of human abilities, personality and interest factors, performance evaluation, learning and training, measurement of attitudes and opinions, motivation and job satisfaction, finical incentives and job evaluation and human error.


MANAGEMENT INFORMATION SYSTEM (MIS)

MIS 436 Data Communication & Computer Networks

Introduction to modulation techniques: Pulse modulation, pulse amplitude modulation, pulse width modulation and pulse position modulation, Pulse code modulation, Delta modulation, TDM, FDM, Representation of noise, concept of channel coding and capacity, Asynchronous and synchronous communications, Communication medium.
Network architectures- layered architectures and OSI reference model: data link protocols, error control, flow and congestion control, virtual terminal protocol, data security, Local area networks, satellite networks, packet radio networks, Introduction to ARPANET, SNA and DECNET, Topological design and queuing models for network and distributed computing systems.

MIS 437 Distributed Database System

Review of Databases and Computer Network, Levels of distribution Transparency, distributed database design, Translation of global queries to fragment queries, Optimization of access strategies, the management of distributed Transaction, Concurrency Control, Distributed Database Administration, Homogeneous and Heterogeneous distributed Database.

MIS 438 Software Engineering

Concepts of software engineering: requirements definition, modularity, structured design, data specifications, functional specifications, verification, documentation, software maintenance, Software support tools, Software project organization, quality assurance, management and communication skills.

MIS 439 System Analysis & Design

Information, general concepts of formal information systems, analysis of information requirements for modern organizations, modern data processing technology and its application, information systems structures, designing information outputs, classifying and coding data, physical storage media considerations, logical data organization, systems analysis, general systems design, detail system design, Project management and documentation, Group development of an information system project: includes all phases of software life cycles from requirement analysis to the completion of a fully implemented system.

MGT 450 BBA Dissertation

All BBA candidates require undertaking supervised study and research culminating in a dissertation in their field of specialization e.g. Marketing, Finance & Accounting, Management & HRM, MIS etc. The completed dissertation should be bind and printed in accordance with the regulations of IBAIS University.