NATIONAL UNIVERSITY
Effective from the Session: 2013–2014
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National University
Subject: Finance & Banking
Syllabus for Four Year BBA Honours Course
Effective from the Session: 2013-2014
Year-wise Papers and marks distribution.
First Year
Paper Code Paper Title Marks Credits
212401 Principles of Accounting 100 4
212403 Principles of Finance 100 4
212405 Principles of Marketing 100 4
212407 Principles of Management 100 4
212409 Micro Economics 100 4
211501 History of the Emergence of Independent Bangladesh 100 4
Total = 600 24
Detailed Syllabus
Paper Code: 212401 Marks: 100 Credits: 4 Class Hours: 60
Paper Title: PRINCIPLES OF ACCOUNTING
1. Accounting-The Language of Business: Definition and Scope of Accounting, Its role and
functions, History of Accounting, Purpose and Nature of Accounting Information-Users of
Accounting Information. Branches of Accounting-Nature of Business and Accounting.
2. Conceptual Framework for Financial Accounting: FASB Conceptual Frame for Financial
Accounting-First Level: Basic Objectives (SFAC-1); Second Level: Qualitative
Characteristics of Accounting Information (SFAC-2); Third Level: Operational Guidelines.
3. The Accounting Process: Double Entry-Accounting System vis-a-vis Incomplete System,
Accounting Equation-Effects of Transactions on the Accounting Equation. The Accountant-
Classification of Accounts-Selection of Account titles-Chart of Accounts-Coding-Rules of
Debit and Credit –Balancing and Normal Balance-Recording (Bookkeeping), Aspect of
Accounting Cycle: Documentary Evidence and Identification, Analysis, and Recording of
Transactions and Other Events-Journalization-Posting to the Ledger-Preparation of Trial
Balance-Limitations of Trial Balance, Errors and their Rectification.
4. The Adjustment Process and Completing the Accounting Process: Key aspects of the
Accrual basis of Accounting, Cash Accounting and Break-up basis of Accounting-
Adjustments-Adjusted Trial Balance-Preparation of Work Sheet-Closing Entries-Post-
Closing Trial Balance-Reserving Entries.
5. Merchandising Operations and Accounting System: Merchandising Operations and
Classifying Inventory-Purchases, Sales, Other use of Loss and Returns of Merchandise
Inventory-Periodic and Perpetual Inventory Systems and Journal Entries-Specific
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Identification Method and Inventory Cost Flow Assumption (FIFO, LIFO and Average
Cost).
6. Accounting Systems and Special Ledgers: Manual and Computerized Accounting Systems
and their effectiveness-The Voucher System-General Ledgers and Subsidiary Ledgers:
General Ledger Control Accounts and Subsidiary Ledger Individual Accounts. Special
Journals: Advantages of Special Journals-Cash Receipts Journal-Sales Journals-Purchase
Journal-Cash Payments Journal and General Journal.
7. Control of Cash: Controlling cash, Internal Control, The Bank chequing account, Petty
Cash, Bank Reconciliation Statement.
8. Accounting for Receivable and Current Liabilities: Receivable-Types of Receivables
valuing and disposing Uncollectible accounts-Allowance for doubtful accounts, Accounting
for temporary investments-Marketable Securities-Accounting for current liabilities.
9. Financial Statements as a Reporting Device: Idea on a Complete Set of Financial
Statement. Purpose and interrelationship of the Financial Statement. Importance, Limitations
and Preparation of Financial Statements. Supplementary Statements/Schedules. Preparation
of Statements according to Nature of Business. Statements for Nonprofit Organizations.
Prepara5tion of Financial Statements according to Legal Form of Business: Sole-
proprietorship Organizations, Partnership Firms & Company (Introductory Idea).
Books Recommended:
1. Weygandt, Jerry J., Kimmel, Paul : Accounting Principles (latest edition), John
D. and Kieso Donald Wiley & Sons. Inc.
Paper Code: 212403 Marks : 100 Credits : 4 Class Hours : 60
Paper Title: PRINCIPLES OF FINANCE
1. Introduction: Conceptual framework, Financial Decision making, Role of Finance in a firm.
Goal of financial management of a firm, Finance as a discipline.
2. Short Term Financing: Characteristics and sources, spontaneous sources, unsecured and
secured short term loan, Assignment and factoring of accounts receivables and inventory
financing.
3. Intermediate Term Financing: Characteristics and sources, different methods, repayment
method and effective interest calculation.
4. Time value of Money: Basic concepts, computing present value and future value : Single
amounts-Annuities-Mixed streams.
5. Long Term Financing: Characteristics and uses, Common stock capital, Preferred Stock
Capital and Bond, Valuation of Stock and Bond.
6. Risk and Return: Risk and Return fundamentals, Measuring risk; Probability distribution,
Expected value, Standard deviation and co-efficient of variation. Risk premium, Risk and
required rate of return, CAPM. Leverage and Risk-Financial Risk, Business Risk.
7. Capital Budgeting Cash Flows: The Capital Budgeting Decision Process-The relevant cash
flows, finding initial investment, finding the operating cash inflows, finding the terminal cash
flow, summarizing the relevant cash flows.
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8. Capital Budgeting Techniques: Overview of capital budgeting techniques-Pay Back Period,
Net Present Value (NPV), Internal Rate of Return (IRR), Comparing NPV and IRR.
9. Capital Structure Decision: The firm’s capital structure-The EBIT-EPS approach to capital
structure, Choosing the Optimal Capital Structure.
Book Recommended:
1. Gitman Lawrence G : Principles of Managerial Finance, 10th edition
Reference Book:
1. Brigham eugene F, Ehrhardt : Financial Management Theory and Practice,
Michael C, 11th edition, South-Western
2. Lawrence D, Schall & Charls : Introduction to Financial Management
W. Haley
Paper Code: 212405 Marks: 100 Credits: 4 Class Hours: 60
Paper Title: PRINCIPLES OF MARKETING
1. Creating and Capturing Customer Vatue: What is marketing? Understanding the
marketplace and customer needs. Designing a custonrer driven marketing strategy. Preparing
an integrated marketing plan and program Building customer relationship. Capturing value
from customers. The changing marketing landscape.
2. Company and Marketing Strategy-Partnering to Build Customer Relationships:
Company-wide strategic planning. Planning marketing. Marketing strategy and the marketing
mix. Managing the marketing effort. Measuring and managing return on marketing
investment.
3. Analyzing the Marketing Environment: The Company's microenvirorrment. The
company's macro environment. Responding to the marketing environment.
4. Markets and Their Buyer Behavior: Consumer Markets and Consumer Buyer Behavior:
Consumer market Model of consumer behavior. Characteristics affecting consumer behavior.
Types of buyer decision behavior. The buyer decision process. The Buyer decision process of
new products. Business Markets and Business Buyer Behavior ; Business market. Business
buyer behavior. Institutional and government markets.
5. Customer-Driven. Marketing Strategy: Creating value for Target Customers: Market
segrnentation. Market targeting. Differentiation and positioning.
6. Products, Services, and Brands: Building Customer value: What is Product? Product and
service decisions. Branding strategy: building strong brands. Services marketing : nature and
characteristics of a service--Marketing strategis for service firms.
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7. New Product Development and Product Life Cycle Strategies: New product development
strategy-The new product development process. Product life cycle strategies. Additional
product and service considerations.
8. Pricing: Understanding and Capturing Customer Value and Pricing Strategies: What is a
price? Factors to consider when setting prices. New product pricing strategies. Product mix
pricing strategies. Price adjustment strategies. Price changes.
9. Marketing Channels: Delivering Customer value & Relating and Wholesaling: Supply
chains and the value delivery network. The nature and importance of marketing channels.
Channel behavior and orginization. Channel design decisions. Channel management
decisions. Retailing-Wholesaling.
10. Communicating Customer Value: Integrated Marketing Communications Strategy: The
promotion mix. Integrated marketing communications. A view of the communication
process. Steps in developing effective marketing communication. Setting the total promotion
budget and mix. Socially responsible marketing communication.
11. The Global Market Place: Global marketing today. Deciding whether to go global.
Deciding which markets to enter. Deciding how to enter the market. Deciding on the global
marketing program. Deciding on the global marketing organization.
12. Sustainable Marketing: Social Responsibility and Ethics: Sustainable Marketing. Social
criticisms of marketing. Cousumer actions toward sustainable Marketing. Business actions
toward sustainable marketing.
Books Recommended:
1. Philip Kotler & Gary Armstrong : Principles of Marketing, Pearson Prentice Hall, Upper
Saddle River, New Jersey
Paper Code: 212407 Marks: 100 Credits: 4 Class Hours: 60
Paper Title: PRINCIPLES OF MANAGEMENT
1. Introduction: Meaning; Scope; Importance; Principles; Functions; Rules of managers; Is
Management Science or Art? Is Management a Profession? Management as a Career; Global
management.
2. Schools of Management: History of management; Early contribution to Management;
Various Approaches to Management; Taylor's Scientific Management; Functional or Process
Approach; Fayol’s Principles of management; Human Relations; Behavioral Science
Approach; Quantitative Approach; Systems Approach; Contingency Approach; Other
Contemporary Approaches to Management.
3. Planning: Meaning; Importance; Nature; Types; Steps; Factors Affecting Planning; Planning
Techniques; Limits of Planning; Making Planning Effective.
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4. Organizing: Meaning; Nature; Importance; Span of Management; Departmentation
Authority and Responsibility; Types of Organization at Structure; Delegation of Authority;
Decentralization of Authority; Problems in Organizing.
5. Staffing: Meaning; Purpose; Importance; Recruitment; Selection; Training; Promotion;
Developing Managers; Using Manager Inventory Chart.
6. Leading: Meaning; Importance; Ingredients of Leadership; Styles of Leadership: Autocratic,
Democratic and Free-reign- Likerts' System; Managerial Grid Approach; Theories of
Leadership.
7. Motivating: Meaning; Motivation and Motivator; Importance; The Need - Want -
Satisfaction - Chain; Theory Motivation; Mc-Gregor’s Theory X and Theory Y’ Maslow’s
Need Hierarchy Theory, Hergberg’s Two Factor Theory; Vroom’s Expectancy Theory;
McCelland’s Achievement; Motivation Theory: Various Motivation Techniques.
8. Controlling: Meaning, Nature; Importance; Controlling Process, Requirements of an
Effective Control System, Controlling Techniques.
Book Recommended:
1. Harold Koontz and Heinz : Management A global Perspective
Reference Book:
1. S.P. Robbinn : Management
2. Griffin : Management
3. M M Islam and A A Khan : Fundamentals of Management
Paper Code: 212409 Marks: 100 Credits: 4 Class Hours: 60
Paper Title: MICRO ECONOMICS
1. The Fundamentals of Economics: Scarcity and Efficiency-The Twin Themes of
Economics-The Logic of Economics-The Three Problems of Economic Organization:
Market, Command and Mixed Economies-Society’s Technological Possibilities : Inputs and
Outputs-The Production Possibility Frontier.
2. Markets and Government in a Modern Economy: The Mixed Economy-What is a
Market? Trade, Money and Capital-The Economic Role of Government.
3. Basic Elements of Supply and Demand : The demand Schedule : The Demand Curve-The
Supply Schedule : The Supply Curve-Equilibrium of Supply and Demand.
4. Applications of Supply and Demand: Price Elasticity of Demand and Supply : Price
Elasticity of Demand, Elasticity and Revenue, Price elasticity of Surplus-The Indifference
Curve & Budget Line-Deriving the Demand Curve.
5. Demand and Consumer Behavior: Choice and Utility Theory-Equimarginal Principle-
Substitution Effect and Income Effect-Consumer Surplus-The Indifference Curve & Budget
Line-Deriving the Demand Curve.
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6. Production and Business Organization: Theory of Production and Marginal Products:
Basic Concepts Returns to Scale-Short Run and Long Run, Technological Change,
Productivity and the Aggregate Production Function-Business Organizations : The Nature of
the Firm; Big Small and Infinitesimal Business.
7. Analysis of Costs : Economic Analysis of Costs-Economic Costs and Business Accounting-
Opportunity Costs-Production, Cost Theory and Decisions of Firms.
8. Analysis of Perfectly Competitive Markets: Supply Behavior of the competitive Firm-
Supply Behavior in competitive Industries-Special Cases of Competitive Markets-Efficiency
and Equity of competitive Markets.
9. Imperfect Competition and Monopoly: Pattern of Imperfect competition-Marginal
Revenue and Monopoly.
10. Oligopoly and Monopolistic Competition: Behavior of Imperfect Competitors-Innovation
and Information-A Balance Sheet on Imperfect Competition.
11. How Markets Determine Incomes: Income and Wealth-Input Pricing by Marginal
Productivity.
12. The Labor Market: Fundamentals of Wage Determination-Labor Market Issues and
Policies.
13. Land and Capital: Land and Rent-Capital and Interest-Markets and Economic Efficiency.
Books Recommended:
1. Ahuja, H. L. : Modern Micro Economics, S. Chand & Co. Ltd.
2. Dewett, K. K. : Modern Economic Theory
Paper Code: 211501 Marks: 100 Credits: 4 Class Hours: 60
Paper Title: History of the Emergence of Independent Bangladesh
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Legal
Framework Order
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History of the Emergence of Independent Bangladesh
Introduction: Scope and description of the emergence of Independent Bangladesh.
Writing on this topic.
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Harun-or-Roshid, The Foreshadowing of Bangladesh: Bengal Muslim League and
Muslim Politics, 1906-1947, The University Press Limited, Dhaka 2012.
Rounaq Jahan, Pakistan: Failure in National Integration, The University Press Limited,
Dhaka 1977.
Talukder Maniruzzaman, Radical Politics and the Emergence of Bangladesh, Mowla,
Brothers, Dhaka 2003.
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