MBA for BBA Holder (Reg 36 Cr.) (Other) (Major Accounting)

This course develops comprehensive theoretical and practical competencies for managing business in a turbulent global environment. It focuses on the strategic management of international firms, emphasizing analytical skills and intercultural awareness. The course begins with the drivers of globalization and various entry modes such as licensing and strategic alliances. It then progresses to the cultural context of business, utilizing Hofstede’s typology and international trade theories to understand market implications. Furthermore, learners study the political, legal, and regulatory environments affecting global operations. Significant emphasis is placed on global staffing approaches including ethnocentric and polycentric models and building sustainable competitive advantage in global markets.

This course provides a deep understanding of the format and function of financial statements based on International Accounting Standards. It focuses on the production of corporate reports for consolidated groups and the translation of foreign currency transactions. The course begins with exploring the regulatory environment and theoretical concepts like positive and normative accounting theories. It then progresses to the application of specific standards for intangible assets, revenue recognition, and income tax. Furthermore, learners study business combinations, including the measurement of goodwill and non-controlling interests. Significant emphasis is placed on analyzing and interpreting financial ratios to evaluate group performance and understand the limitations of financial statement analysis.

This course provides an advanced understanding of Managerial Economics by examining economic theories and analytical tools used in strategic managerial decision-making. Designed for students with prior knowledge of microeconomics and macroeconomics, the course emphasizes tertiary-level applications relevant to complex business environments. The course begins with a focused review of core concepts, then progresses to advanced topics including demand estimation, production and cost analysis, pricing strategies, market structure evaluation, and game theory. It further explores decision-making under risk and uncertainty, forecasting techniques, and the economics of information. In addition, the course addresses contemporary issues such as regulatory influences, global competition, and strategic interactions. Emphasis is placed on applying quantitative and conceptual economic models to real-world managerial problems to enhance analytical reasoning, resource allocation efficiency, and competitive advantage.

This course provides a comprehensive introduction to the fundamental concepts and diverse aspects of electronic commerce. It focuses on the distinction between pure and partial E-Commerce and explores the impact of the digital revolution on modern business. The course begins with analyzing various E-Commerce business models and the components of e-marketplaces. It then progresses to electronic retailing, examining successful e-tailing models and the growth of online markets. Furthermore, students explore consumer behavior in digital spaces, focusing on decision-making models and online advertising strategies like market segmentation. Significant emphasis is placed on B2B e-commerce and its influence on supply chain relationships, preparing students for competition in the online trading platform.

This course offers an in-depth exploration of traditional evaluation techniques for capital budgeting in both business and personal investment contexts. It focuses on differentiating relevant cash flows and assessing the impact of the cost of capital on firm value. The course begins with foundational methods such as NPV and IRR, alongside risk analysis using simulation. It then progresses to examining capital structure theory and the role of dividend policy in corporate governance. Furthermore, students explore securities markets, encompassing bond analysis and the valuation of equity securities through economic and industry lenses. Additional emphasis is placed on investment in real assets and the mechanics of leasing versus buying to drive organizational value.

This course focuses on the principles and practices of Total Quality Management within manufacturing and service organizations. It examines the philosophies of quality gurus like Deming and Juran to evaluate various implementation strategies. The course begins with foundational concepts of leadership and customer satisfaction, emphasizing the importance of feedback and retention. It then progresses to employee involvement, recognition systems, and continuous process improvement using the PDSA cycle and Kaizen. Furthermore, learners study benchmarking techniques to assess current performance and the role of information technology in quality functions. Significant emphasis is placed on meeting international standards, such as ISO 9000, to ensure an organizational culture of excellence.

This course provides advanced mathematical and structured problem-solving skills essential for professional business analysis. It focuses on the application of quantitative techniques to define and solve complex business problems. The course begins with decision analysis under uncertainty and business forecasting models. It then progresses to linear programming, utilizing graphical and simplex methods to reach optimal solutions. Furthermore, students explore duality, transportation and assignment problems, and queuing theory for service systems. Additional topics include game theory and network analysis tools like PERT and CPM for project scheduling. Significant emphasis is placed on inventory control methods and sequencing strategies to support data-driven decision-making.

This course provides a comprehensive examination of the principles, values, and ethical foundations of organizational development. It focuses on managing the OD process by identifying forces for planned change and utilizing diagnostic tools like the six-box model. The course begins with team intervention strategies, exploring the life cycle of team building and techniques for success. It then progresses to analyzing organizational power and politics, focusing on their impact on decision-making. Furthermore, students study intergroup peacemaking interventions and principled negotiation techniques. Significant emphasis is placed on the consultant-client relationship and the role of the consultant as an effective change agent to foster resilience across different contingencies.

This course explains the place and role of cost accounting in the modern economic environment by selecting and evaluating costs according to their business impact. It focuses on differentiating methods of scheduling costs per unit of production and understanding the scope of cost data. The course begins with foundational concepts such as cost objects, elements, and the distinction between cost and financial accounting. It then progresses to cost classification, including product versus period costs, and inventory control techniques like Economic Order Quantity. In addition, the course explores marginal and absorption costing, accounting for overhead cost allocation, and budgetary control. Emphasis is placed on utilizing cost-volume-profit analysis and determining cost behavior to support strategic decision-making and performance evaluation.

This course provides a comprehensive understanding of Accounting for Government and Non-trading Concerns by examining accounting principles, procedures, and reporting practices specific to public sector and non-profit organizations. It focuses on the objectives, concepts, and regulatory frameworks governing financial management and accountability. The course begins with foundational concepts such as fund accounting, budgetary control, and financial reporting requirements. It then progresses to topics including government accounting systems, receipt and payment accounts, income and expenditure accounts, balance sheets, and grant management. In addition, the course explores contemporary issues including transparency, auditing, financial controls, and performance measurement. Emphasis is placed on applying accounting standards and techniques to real-world public and non-profit contexts to enhance financial stewardship and decision-making.

This course provides a comprehensive understanding of the format and function of financial statements within the regulatory and conceptual framework of corporate reporting. It focuses on the production of financial statements for consolidated company groups and the complexities of foreign currency translation. The course begins with an exploration of the financial reporting environment, including laws, Generally Accepted Accounting Principles, and International Financial Reporting Standards. It then progresses to the application of specific standards for intangible assets, revenue recognition, and deferred income tax. In addition, the course covers business combinations, measuring goodwill, and calculating non-controlling interests. Emphasis is placed on the analysis and interpretation of financial ratios and understanding the theoretical limitations of financial statement analysis.

This course is designed to provide a comprehensive understanding of the different types of taxation systems prevailing in Bangladesh, with a specific focus on income and corporate tax. It focuses on the interpretation of tax laws and the application of rules to ensure organizational compliance. The course begins with basic concepts such as tax authority, public finance, and the history of income tax in Bangladesh. It then progresses to the classification of income, covering salary, interest on securities, house property, and agricultural income. In addition, the course explores business and professional income, capital gains, and the mechanics of advance income tax. Emphasis is placed on tax calculation, deduction at source, and the legal implications of penalties for non-compliance.