Course Code: MBA 3115

Course Title: Entrepreneurship Development

Credit: 3

Course Objective: To enable students to develop an understanding of entrepreneurship and small business management by studying entrepreneurial strategies, the identification. and pursuit of new venture opportunities, and the development of business plans. Students will also study the FSM macro environment and how it directly or indirectly influences entrepreneurship and the establishment and growth of small businesses in the FSM.

Course Description:

Entrepreneurial Perspective: Nature and importance of entrepreneurship, Introduction to small business, Types of small businesses, individual entrepreneur, International entrepreneurship opportunities. Creating and starting venture: Creativity and business idea, Legal issues for entrepreneur, Business plan, Marketing plan, Organizational plan, Financial plan. Financing New Venture: Sources of capital, Informal risk capital and venture capital. Managing, Growing, and Ending: Management decisions, Managing early growth of new venture, New venture expansion strategies and issues, Going public, Ending venture.

Books Recommended:

• Essentials of Entrepreneurship and Small Business Management by Thomas W.Zimmerer,             Narman M. Scarborough, 4^th Edition. D. Holt, Entrepreneurship: A New Venture Creation Prentice – Prentice Hall Inc. New Jersy, USA. Kent R. Blawatt, Entrepreneurship: Process and Management, Prentice Hall Inc. Englewood 

• Cliffs USA. Entrepreneurship Development – S. S. Khanka

• Entrepreneurship and Small Business – Dr. A. R. Khan

Course Code: MBA 2315

Course Title: Auditing and Taxation

Credit: 3

Course Summary:

This course is designed to introduce the concept of auditing and assurance services as a demand driven discipline necessitated by the economic imperative and guided by social justification. This would pave the way to a more meaningful approach to understanding the audit process as a whole. This course will also give a comprehensive knowledge of tax system in Bangladesh. Calculation of income from various sources, calculation of tax liability will be taught under this course.  

Course Content:

Bangladesh Tax Structure; Structure of Income Tax Laws (Income Tax Ordinance & Rules); Objectives and Importance of Income Tax; Role of Income Tax in Economic Development of Bangladesh; Statutory Definitions and Important Concepts relating to Income Tax; Concept of Income; Capital or Revenue; Tax and Income Tax; Different Rates of Income Tax for Different Assessees; Some Significant Issues of Income Tax (Assessment Year vs. Income Year; Different Classes of Assesses; Residential Status of an Assesse; Taxation Implication of Resident or Non-resident). Charge of Income Tax; Charge of Surcharge; Charge of Other Taxes; Scope of Total Income; Income deemed to accrue or arise in Bangladesh; Deemed income; Special Tax Treatment in respect of some investments; Disclosure of undisclosed income. Statutory Heads of Income; Heads of Income under Income Tax Returns; Non-assessable income, Tax-free income, Unearned and Earned Incomes; Domestic and Foreign Incomes; Regular and Casual incomes; Income Subject to Regular Tax Rate and Income Subject to Special Tax Rate, TDS. 

Books Recommended:

• A. Arens and J. K. Loebbecke: Auditing: An Integrated Approach (Prentice Hall). 

• Shil, Masud and Alam: Bangladesh Income Tax: Theory and Practice, 11th Edition 

• The Income Tax Ordinance 1984 and the Income Tax Rules 1984 (updated). 

Course Code: MBA 2312

Course Title: Legal Environment of Business

Credit: 3

Objective of the Course: 

To provide students with an understanding of business laws and the ability to recognize legal issues in regular business deals to resolve in befitting way.

Course Description:

Definition and sources of law; Nature & kind of Contracts; Types of contracts; Essential elements of valid contract; Offer & Acceptance; Consideration: Essentials of valid consideration; Capacity of the Parties: Minor & Minor’s agreement, Person of unsound mind, Disqualified persons; Free Consent: Definition & effect of coercion, Effect of undue influence, Unconscionable transactions; Effect of misrepresentation, Effect of fraud; Legality of Object & Consideration; Agency: agent & principal; Contract of Sale of Goods: essentials of sales contract; Law of Carriage of Goods: Contract of carriage & carrier defined, Classification of carriers; Contract of Bailment: types of bailment; Law of Partnership: Formation & Dissolution of partnership; Company Act: Formation & Features of company, Memorandum and Articles, Winding up of company; The Law of Workplace: Factory Act, Labor law, Employee benefit & safety law; Laws Relating to Consumer Protection. 

Books Recommended:

• Kuchhal, M and Kuchal, V. Mercantile Law- 8th

• Edition, Vikas Publishing House Pvt. Ltd. New Delhi, 2012. 

Course Code: MBA 2106

Course Title: Business Communication

Credit: 3

Objective of the Course:

The Business Communications course will provide the basic communication skills to the students and prepare future entrepreneurs to create effective business communications, present business briefings, produce understandable business documents and examine the impact of the communications process on the business operation.

Course Description:

Role of Business Communication in Business Organization: Definition, Principles, Nature, Forms and Types. A model of communication Process. Perception and Reality.Filter of Mind. Words and Meaning. Some Malfunctions of Communication. Principles of Clear Business Writing. Qualities of Effective Correspondence. Letter Problems: Direct, indirect, Persuasive Requests and Collections, Sales, Job Application and Resume. Memorandums. Report: Problems, Organization, and Interpretation, Makeup. Nonverbal Communication. Meeting. Public Speaking and Oral Reporting.

Books Recommended:

• Business Communication, Flatley, Lesikar.Publisher,

• McGraw-Hill. Edition, 11th Edition, 2017. 

• Business Communication: Making Connections in a

• Digital World 11th Edition by Raymond Lesikar (Author), Marie Flatley (Author), Kathryn Rentz (Author) Communication for Business by Shirley Taylor.

• Pitman publishing London, 4th Edition Business and Administrative Communication by Kitty O. Locker

• Business Communication: Theory and Application by

• M. Omar Ali Business Communication by Prof. Muhammad Mohiuddin Business Communication And Report Writing by Dr. Abdul Awal Khan; Dr.M.A.Taher

Course Code: MBA 5005

Course Title: Principles of Finance

Credit: 3

Objective of the Course: 

To provide students with an understanding of basic level business finance along with different type, length and risk of financing options.

Course Description:

Finance; Business Finance- Conceptual Framework, Functions of Finance; Goals of Firm; Sources of Finance; Concepts of Risk and Return; Time value of money and its applications- Present Value and Future Value, Annuity Due, Annuity Immediate and Perpetuity, Loan Amortization; Sources of Financing; Short-term Financing; Intermediate-term Financing; Long-term Financing; Common Stock, Preferred Stock and Issuance of Securities; Bonds and Convertibles; Lease Financing and Term Loan; Introductory Concepts on Working Capital.

Books Recommended:

• Stanly B. Block and Geofferey A. Hirt, Principles of Finance.

• Charles P. Jones, Introduction to Financial Management, Richard D. Irwin.

• Scott Besley & Eugene F. Brigham, Essentials of Managerial Finance.

• Vanhorne, J. C, Fundamentals of Financial Management, Prentice Hall Inc.

Course Code: MBA 5004

Course Title: Principles of Marketing

Credit: 3

Objective of the Course: 

To provide students with an understanding of marketing concept and how to identify, understand and satisfy the needs of customers and markets. 

Course Description:

Introduction to marketing; Strategic planning and the marketing management process; The marketing environment; Consumer markets and consumer buying behavior; Organizational markets and organizational buyer behavior; Market segmentation; Designing products: New product development and product life-cycle strategies; Pricing considerations and approaches; Pricing strategies; Placing products Promoting products: advertising, sales promotion and public relations, Integrated Marketing Communications.

Books Recommended:

• Kotler et al., Principles of Marketing- A south Asian perspective-13th Edition, Pearson, 2013. 

• Kotler, Philip and Gary Armstrong, Introduction to Marketing- 9th Edition, Prentice-Hall Inc., New

• Jersey, 2008. 

Course Code: MBA 5003

Course Title: Principles of Management

Credit: 3

Objective of the Course: 

To provide students scope to internalize the process of management to develop an understanding about the basic functions and knowledge of the management, managerial activities, managerial functions and roles-responsibilities. They also will be equipped to prepare planning, organizing, leading, and controlling activities effectively and efficiently to achieve organizational objectives. Students would able analyze and understand the key practical and theoretical concept of managing and resolving issues and problem.

Course Description:

Introduction to Management, Management Process, Basic Managerial Roles and Skills, Scope of Management; Role of Theory and History in Management Classical, Behavioral, Quantitative, Contingency, Systems and Integrating Perspectives, Contemporary Management Issues and Challenges. Organization's Environment Internal and External environment, Organization-Environment Relationships; Organization's Culture; Decision Making & Planning Process: Organizational Goals and Planning, Strategic, Tactical and Operational Planning, Managing Goal-Setting and Planning Process, SWOT Analysis, Formulating and Implementing Business-Level and Corporate-Level Strategies; Decision Making: Definition, Types, Process; Elements of Organizing: Designing and Grouping Jobs, Establishing Reporting Relationships, Distributing Authority, Coordinating Activities, Differentiating Between Positions; Understanding Individuals in Organizations: Personality, Attitudes, Perception, Stress and Individual Behavior, Types of Workplace Behavior. Nature of Motivation: Content, Process, Reinforcement and Emerging Perspectives on Motivation, Nature of Leadership and Leadership Theories; Nature of Control in Organizations: Types of Control, Managing Control in Organizations; Ethical Context of Managers. 

Books Recommended:

• Stephen P. Robbins, ary Coulter-Pearson publication-9th edition Griffin,R.W.  Management – 11th Edition, A.I.T.B.S. Publishers and Distributors, New Delhi.

• Management By Harold Koontz and Heinz Weihich

• Management By James A.F Stoner, R Edward Freema&GrilberdJame.

• Principles of Management: Dr. Abdul Awal Khan. ISBN. 9789849502104. Edition. 2022. 6th Edition

Course Code: MBA 5002

Course Title: Principles of Accounting

Credit: 3

Course Summary:

Introduction to basic accounting principles, accounting equation, transaction analysis, fundamentals of double entry system, journal, ledger, trial balance, errors and their rectification, adjusting and closing entries. Preparation of financial statements for both the service and manufacturing concerns is covered along with bank reconciliation statement. Technique of understanding and analyzing financial statements is also introduced.

Course Content:

Accounting definition - Activities of accounting - Users of accounting information - Building blocks of accounting - Accounting equation and its components - Transaction analysis - Major financial statements. Hierarchy of standard setting body - Standard setting process - IASs and IFRSs - Difference between US GAAP and IAS - Need for conceptual framework - Objectives of financial reporting - Qualitative characteristics of accounting information - Principles, assumptions and constraints. The account - Debit and credit - Steps in recording process - Journal - Ledger - Posting journal to ledger -Preparing trial balance. Accrual versus cash basis of accounting - Adjusting entries - Need for adjusting entries - Adjusting entries for deferrals - Adjusting entries for accruals - Adjusted trial balance. Worksheet preparation - Preparing closing entries and post-closing trial balance - Steps in accounting cycle - Correcting entries - Classified balance sheet. 

Books Recommended:

• Kieso, Donald E., Weygandt, Jerry J. and Warfield, Terry D.: Accounting Principles, 12th Edition. John Wiley & Sons. 

• Needles, Powers and Crosson: Principles of Accounting, 12th Edition, South Western- Cengage Learning.