ACCOUNTING AND FINANCE

First Major: Any TEN (10) courses of the following have to be completed for a First Accounting and Finance (10 X 3) 30 credit hours.

Second Major: Any SIX (6) courses of the following have to be completed for a Second Major in Accounting and Finance (6 X 3) 18 credit hours.

Minor: Any FOUR (4) courses of the following have to be completed for a Minor in Accounting and Finance (4 X 3) 12 credit hours.

ELECTIVE/MAJOR COURSES

Course Code

Course Title

Pre-requisite

FIN-4001

Corporate Finance

20 core courses including BBA-3116

FIN-4002

Financial Institutions and Markets

20 core courses including BBA-3116

FIN-4003

Investment and Portfolio Management

FIN-4001

FIN-4004

Capital Budgeting

FIN-4001

FIN-4005

Global Finance

FIN-4001

FIN-4006

Public Finance

FIN-4001; FIN-4002

FIN-4007

Comprehensive Finance Case Analysis

FIN-4003

FIN-4008

Financial Derivatives

FIN-4003

FIN-4009

Bank Fund Management

FIN-4001; FIN-4002

FIN-4010

Working Capital Management

20 core courses including BBA-3116

ACT-4001

Auditing

20 core courses including BBA-3116

ACT-4002

Taxation

20 core courses including BBA-3116

ACT-4003

Intermediate Accounting

20 core courses including BBA-3116

ACT-4004

Cost Accounting

20 core courses including BBA-3116

ACT-4005

Accounting Information Systems

20 core courses including BBA-3116

ACT-4006

Advanced Financial Accounting

ACT-4003

ACT-4007

Strategic Management Accounting

ACT-4004

ACT-4008

Accounting for Government &

Non-profit Organization

ACT-4004

ACT-4009

Special Topic in Accounting & Finance

ACT-4004

ACT-4010

Financial Statement Analysis

20 core courses including BBA-3116

 

Note: Each course equivalent to 3 credit hours

Note: Major in Accounting and Finance requires completing total TEN elective/major courses taking at least FOUR (4) from FIN group and FOUR (4) from ACT group. The remaining TWO (2) to be selected from other available courses within the list.

 

COURSE DESCRIPTIONS

FIN-4001: Corporate Finance

Pre-requisite: BBA-3116

This course focuses on relevant topics regarding long-term and short-term investment and financing decisions made by finance managers in a corporate set-up. It provides an in-depth discussion of capital structure and dividend policy, and a comprehensive analysis of various financing alternatives. Special emphasis is given on valuation and capital budgeting, risk-return trade off, current assets and liability management etc.

FIN-4002: Financial Markets and Institutions

Pre-requisite: BBA-3116

This course deals with the dynamics of financial markets, and how along with financial institutions it plays a vital role in the economic development of a nation. Major focus of this course is on empirical as well as contemporary analysis of financial markets, the role that central bank plays in the financial market sector and the banking industry, the non-bank financial institutions, financial derivatives, etc.

FIN-4003: Investment and Portfolio Management

Pre-requisite: FIN-4001

The purpose of this course is to help students understand how to manage investment funds to derive maximum benefits. The course starts with discussing basic investment theories, and introduces appraisal of bonds, preferred and common stocks as vehicles of investment. This course also involves the study of alternative investments, the market settings, industry analysis, technical analysis, company analysis and stock selection and security legislation. This course details how to evaluate current investments and future opportunities so that one can construct a portfolio that will satisfy his risk-return objectives. current investments and future opportunities so that one can construct a portfolio that will satisfy his risk-return objectives.

FIN-4004: Capital Budgeting

Pre-requisite: FIN-4001

This course is designed to focus on the in-depth theoretical framework of capital budgeting as well as an application of capital budgeting tools in long term decisions that include acquisition of fixed assets, investment in plant and machinery, evaluation of a new project, risk and uncertainty, sensitivity analysis and analysis of selective investment decisions.

FIN-4005: Global Finance

Pre-requisite: FIN-4001

This course is designed to focus on international and regional financial arrangement and institutions. It will start with the discussion of comparative economic advantage and genesis of international trade, and trade, role of commercial and central banks in financing international capital flow, financing import and exports, instruments and markets of foreign exchange, and determination of exchange rates.

FIN-4006: Public Finance

Pre-requisite: FIN-4001, FIN-4002

This course is basically about economics of the public sector, including role of the state and the market, issues on equity and efficiency, private vs. public goods, market failures, the impact of the government budget on resource allocation, income distribution and economic stabilization, principles and problems of budget determination, including both tax and expenditure aspects, measures of collecting public revenues, tax shifting and incidence, equity and efficiency of taxation, and fiscal and debt management policies.

FIN-4007: Comprehensive Finance Case Analysis

Pre-requisite: BBA-3116

In this course the students will analyze, prepare and present comprehensive cases that relate to financial policy and decision-making. No definite format is prescribed for a case report, but in general a case report includes an introduction, analysis of the firm involved (including SWOT analysis), statement of the problem, alternative courses of actions, analysis of each alternative and recommendation(s). All arguments should preferably be backed up by quantitative estimates.

FIN-4008: Financial Derivatives

Pre-requisite: BBA-3116

Covers forward contracts, futures, options, and swaps. Introduces the markets for each of these financial derivatives and explain their market valuations. Illustrates the application of market valuations of derivative products through numerical problems. Also covers the use of financial derivatives in hedging risk.

FIN-4009: Bank Fund Management

Pre-requisite: BBA-3116

This course examines the role and importance of bank financial management to the modern bank. It teaches the basic models of financial management applicable in banking sector. Special attention will be given to the fund management practices and policies in the sector. To examine bank capital and capital structure, and to consider the question of the adequate regulation of the banking sector to ensure its safety, to preserve bank liquidity and prevent bank failures.

FIN-4010: Working Capital Management

Pre-requisite: BBA-3116

Considers areas relating to various components of working capital. Examines practical issues and analytical models for the efficient management of cash, accounts receivables, and inventories, along with the critical appraisal of various sources of short-term funds.

ACT-4001: Auditing

Pre-requisite: BBA-3116

This course is designed to provide a broad foundation for all major aspects of auditing. This course focuses on objectives, concepts, standards, strategies, processes and communications relating to internal & external audit. Topics included are principles in auditing accounts, preparing audit reports, importance of auditing, laws governing auditing practices, auditor's demeanor, decorum and responsibilities, auditing standard, internal control, internal auditing, auditing planning & auditing procedures, disclosure of data in financial statements, and preparation of auditing reports.

ACT-4002: Taxation

Pre-requisite: BBA-3116

This course is primarily designed to provide the students with a fundamental understanding of taxation of business entities and individuals prevailing in Bangladesh. After successfully completing this course, students are expected to be able to: i) understand the role of taxation in overall economic development of an economy, ii) understand the place of taxation in overall fiscal policy of a government, iii) understand relevant provisions of the taxation rules in Bangladesh and iv) independently assess the tax liabilities of corporate and personal entities.

ACT-4003: Intermediate Accounting

Pre-requisite: BBA-3116

It is the continuation of Financial Accounting with a greater detail. Review of Financial Accounting, analysis and interpretation of financial statements, acquisition of fixed assets, depreciation and disposal, intangible assets and amortization, accounting of cash, cash book and bank reconciliation statement, statement changes in financial position, cash flow statement, accounting for companies incorporated in Bangladesh etc. are covered in this course.

ACT-4004: Cost Accounting

Pre-requisite: BBA-3116

Accounting is a multidisciplinary field. Now a day's cost accounting has become as one of the main braches of this field. Regardless of a student's career plans, a certain body of professional accounting knowledge is necessary to become a professional who is capable of making informed and rational decision. The knowledge acquired in this course should help students to introduce "Cost Accounting" as a separate branch of accounting, to give an idea about measurement, analysis, accumulation and control of various elements of cost and preparation of cost sheet and to get branch of accounting, to give an idea about measurement, analysis, accumulation and control of various elements of cost and preparation of cost sheet and to get students oriented with various systems of maintaining cost accounting record

ACT-4005: Accounting Information System

Pre-requisite: BBA-3116

Advanced technology requires that all its subsystem should move at a same pace so that there arises no system bottleneck. Accounting in big enterprises now a days are dependent on the use of new generation computers. Accounting Information are generated for decision making at a faster pace than before. This course has been presented to show comprehensively and effectively the relationship between today's accounting information system and basic accounting concepts. The course would provide the students a background in Systems Analysis and Design, emphasizing on the use of computer as a tool for accounts.

ACT-4006: Advanced Financial Accounting

Pre-requisite: ACT-4003

To provide comprehensive treatment of selected topics not covered elsewhere in the financial accounting sequence. These topics include Review Financial Accounting. The Accounting Cycle Consolidation of Financial Information, Consolidations - Subsequent to the Date of Acquisition, Consignment and Joint Venture Accounts, Branch and Departmental Accounts, Hire Purchase and Installment Accounting, Lease Accounting, Accounting for Liquidation of Companies (Insolvency Act), Financial Statement of Group of Companies, Accounting relating to Insolvency: Individual and Partnership Firms and Valuation of Goodwill, Shares and Business.

ACT-4007: Strategic Management Accounting

Pre-requisite: ACT-4004

The course is designed to orient the students with strategic management of Business, management accounting concepts and techniques and to provide them with a practical yet academically rigorous framework for applying these concepts and techniques in such strategic decisions as pricing, make or buy decisions, transfer pricing, corporate performance evaluation, product profitability analysis, marketing mix decisions etc. into the context of changing business environment in which most business organizations operate.

ACT-4008: Accounting for Government & Non-profit Organization

Pre-requisite: ACT-4004

An introduction to the theory and practice of accounting and auditing as applied to governmental entities and not-for-profit organizations. Various techniques are used to study fund accounting concepts; these may include the use of problem sets, case studies, computer applications, and other materials. This course includes the fund structure and application of Generally Accepted Accounting Principles to fund accounting.

ACT-4009: Special Topic in Accounting and Finance

Pre-requisite: ACT-4004

This course examines the current issues in accounting and finance, their application in modeling, planning, development and decision making process. Special emphasis placed on the contemporary developments in the field of accounting and finance. Periodical seminar will be necessary to acquaint students with the changing environment in accounting and finance.

ACT-4010: Financial Statement Analysis

Pre-requisite: BBA-3116

Financial Statement are extensively used by different users in their decision making process. Just as there are many different users of financial statements, there are various methods of analysis of financial statements. The course is designed to acquaint the students with various tools and techniques of financial analysis and to provide them with opportunities to apply these tools and techniques in analyzing financial statements necessary for practical business decisions.