88 CLO 2
Interpret the financial report as well as design and operate the accounting systems of governmental units and other non-profit entities, apply the GAAP in fund accounting.
CLO 3 Develop and design a good control over governmental expenditure.
PLO 1 PLO 2 PLO 3 PLO 4 PLO 5 PLO 6 PLO 7
CLO 1 2
CLO 2 3
CLO 3 3 3
Mapping Course Learning Outcomes (CLOs) with the Teaching-Learning & Assessment Strategy:
CLOs Teaching-Learning Strategy Assessment Strategy
CLO1 Lecture, Open Discussion Test
CLO2 Lecture, Group work Test/Class Participation CLO3 Lecture, Viva-Voce, Cases, Examples Test/Assignment
89 Governance, Accounting for Mergers and Acquisitions and Financial Analysis, Alternative Approaches to Valuation.
Working with Financial Statements: Financial ratios to assess performance, performance evaluation, performance comparison, preparing pro forma financial statements.
Mapping of Course Learning Outcomes (CLOs) with the Program Learning Outcomes (PLOs):
CLO1 Providing-in-depth view of the processing capital investment decision of the firm.
CLO2 Develop knowledge on allocation, management and funding of financial resources.
CLO3
Improving students understanding the capital budgeting, cost of capital concept and the risk and uncertainties of managers in current competitive business scenarios.
CLO4
Enhancing student’s ability in dealing short-term with day-to-day working capital decisions; and also longer-term dealing, which involves major Capital Investment Decision and raising long-term finance.
PLO1 PLO2 PLO3 PLO4 PLO5 PLO6 PLO7
CLO1 3 2 1 2 3 1 3
CLO2 3 2 3 2 3 3 3
CLO3 3 3 3 2 3 3 1
CLO4 1 3 2 3 3 3 2
Mapping Course Learning Outcomes (CLOs) with the Teaching-Learning & Assessment Strategy:
CLOs Teaching-Learning Strategy Assessment Strategy
CLO1 Lecture, Open Discussion Test
CLO2 Lecture, Group work Test/Class Participation
CLO3 Lecture, Viva-Voce Test/Assignment
CLO4 Lecture, Consultations Test
Course Code: FIN 4202 Course Title: Financial Institutions and Market Credits: 3.00 Rationale of the Course:
We all know that financial markets finance much of the expenditures by corporations, governments, and individuals. Moreover financial institutions are the key intermediaries in financial markets because they transfer funds from savers to the individuals, firms, or government agencies that need funds. So after completing the course the student will be able to know different financial securities operating in different countries, Overall interest rate structure, Term structure, Valuation of different securities, Derivatives markets etc.
Course Content:
Financial institutions, how it works, Types of financial institution, Financial intermediaries Financial instruments and it’s types, Importance of Financial institution, Financial assets and liabilities, Role of financial institutions in an economy Overview of Financial System of Bangladesh, Regulator of Financial Systems, Financial market, Classification of financial markets, Instruments, Role of government in financial markets, Fin- Tech. Mechanics of monetary policy, Trade off in monetary policy, Interest rate determination, Factors that affect interest rate, Forecasting interest rate, Introduction to the concept of banking, origin of banks, Importance of banks in an economy, Features and objectives of a bank, Bank management, Types of banks, Recent banking trends and overview of Bangladesh banking industry, Bankruptcy and financial distress: what is bankruptcy, indicators of a distressed bank, prediction of bank failure? Loanable fund theory, Aggregate demand of loanable fund Household demand for loanable fund Government demand for loanable fund, Foreign demand for loanable fund Insurance Companies, Investment Companies and Exchange-Traded Funds Capital and
90 asses requirement of insurance companies and Banks, Properties and Pricing of Financial Assets Financial asset versus physical asset.
Mapping of Course Learning Outcomes (CLOs) with the Program Learning Outcomes (PLOs):
CLO1 Achieve knowledge and professional skills to develop a career in financial sectors in Bangladesh.
CLO2 Understand and analyze the overall knowledge of the Financial Market, Financial Institution and its’ working procedure
CLO3 Equipped with knowledge of different financial securities operating in financial market like share, bond, derivatives, and securities.
CLO4 Know the valuation of different securities so that they can take financial decision CLO 5 Research and analyze specific problems or issues related to financial markets and
institutions.
PLO1 PLO2 PLO3 PLO4 PLO5 PLO6 PLO7
CLO1 3 2 1 2 1 2 2
CLO2 3 2 2 2 2 1 1
CLO3 2 1 3 3 1 2 1
CLO4 2 1 3 3 1 2 2
CLO 5 2 2 3 2 2 2 2
Mapping Course Learning Outcomes (CLOs) with the Teaching-Learning & Assessment Strategy:
CLOs Teaching-Learning Strategy Assessment Strategy CLO1 Analysis of academic texts, cases, and
examples
Test/ Presentation
CLO2 Lecture/Exercise / Group work/Individual work
Test/Assignment
CLO3 Class Performance / Lecture/Exercise/ text book
Test/Assignment
CLO4 Viva-Voce, Analysis of academic texts, cases, and examples
Test/ Class Performance
CLO5 Open Discussion/Debate Presentation
Course Code: FIN 4203 Course Title: Corporate Finance Credits: 3.00 Rationale of the Course:
This course presents the foundations of finance with an emphasis on applications vital for corporate managers. We discuss most of the major financial decisions made by corporate managers both within the firm and in their interactions with investors. Essential in most of
91 these decisions is the process of valuation, which will be emphasized throughout the course.
Topics include criteria for making investment decisions, valuation of financial assets and liabilities, relationships between risk and return, capital structure choice, payout policy, the effective use and valuation of derivative securities (futures, options, and convertible securities), and risk management.
Course Content:
Introduction: Review of financial tools Valuation basics Time value of money Inflation Cash flows Effects of accrual accounting Free cash flow
Cash flows: Examples Capital budgeting Incremental project cash flows Net present value and others
Cost of Capital: WACC; without and with taxes, Divisional WACC Capital structure I:
Perfect market Proposition I: WACC Proposition II: Cost of equity Business and financial risk unlevered beta
Capital structure: Imperfect market WACC with taxes WACC with bankruptcy costs incorporating changes in leverage Value of levered firm. Capital structure puzzle
Raising Capital: IPOs Private equity market Rights Corporate bonds
Mergers and acquisitions: Forms of acquisitions Synergy and coinsurance effects financing acquisitions Empirical evidence.
Mapping of Course Learning Outcomes (CLOs) with the Program Learning Outcomes (PLOs):
CLO1 Understand the basic concept underlying related essentials of corporate financial structure and its management.
CLO2 Understand how investment and financing decisions impact the value of a firm.
CLO3 Apply various corporate financial theory related to corporate restructuring and reengineering.
CLO4 Analyze a firm’s financial statements and value the firm. Analyze business problems and identify the ethical aspects, provide a solution and defend it.
CLO5 Evaluate corporate projects and make decisions based on financial data, Evaluate alternative solutions to business problems in various settings.
PLO 1 PLO 2 PLO 3 PLO 4 PLO 5 PLO 6 PLO 7
CLO 1 3
CLO 2
CLO 3 3
CLO 4 3
CLO 5 3
Mapping Course Learning Outcomes (CLOs) with the Teaching-Learning & Assessment Strategy: CLOs Teaching-Learning Strategy Assessment Strategy
CLO1 Lecture, Open Discussion Test
CLO2 Lecture, Group work Test/Class Participation
CLO3 Lecture, Viva-Voce Test/Assignment
CLO4 Lecture, Consultations Test
CLO5 Lecture, Consultations Test
Course Code: FIN 4204 Course Title: Portfolio Management Credits: 3.00 Rationale of the Course:
This course will make the students understand the concept of Portfolio Management and will enable students make understand about efficient frontier. This course also provides understanding about the
92 overall investment process. The course also covers the wide area of stock market investment procedures and enables students to construct efficient frontier.
Course Content:
Investment Defined, Investment Risks; Measures of Return and Risk, Determinants of Required Rate of Return, Relationship between Risk and Return, Business Investment and Financial Investment.
Financial Markets, Difference Between Primary and Secondary Markets, Organized Exchanges for Common Stock and Bonds Organized Exchanges for Options, Organized Exchanges for Future Contracts, Over-the-Counter Market, Types of Orders, Sources of Investment Information.
Alternative Efficient Market Hypothesis - Weak Form; Semi- strong Form and Strong Form Efficient Market Hypothesis, Efficient Capital Market vs. Perfect Capital Market. Valuation of Securities, Theories of Share Valuation - Fundamental Theory; Technical Theory, Random Walk Theory, Bond Valuation and Preferred Stock Valuation. Valuation of Complex Securities: Options, Factors Determining the Option Value, Valuing Options Using the Black - Scholes Framework, Valuation of Warrant, Valuation of Compulsory Convertible (Partly or Fully) Debentures, Valuation of Optionally Convertible Debentures. Valuation of Warrant, Valuation of Compulsory Convertible (Partly or Fully) Debentures, Valuation of Optionally Convertible Debentures. Portfolio Management: Virility Theory:
Attitude toward risk; Portfolio; Efficient Seer and Efficient Portfolio, Markowitz Diversification, Portfolio Return and Risk - 2-assets case and n-assets case The Efficient Frontier and Investors' Virility, Single Index and Multi-Index Models for Variance Measurement of Portfolio, Portfolio Management and its Objectives. Wealth Maximization Model. Total, Systematic and Unsystematic Risk, Capital Marker Line, Capital Asset Pricing Model Alternative pricing model: Arbitrage Pricing Model. Portfolio Performance Measures, Trainer Measure; Sharp Measure; Jensen Measure, Application of Performance Measures, Reliability of Measurement. The Portfolio Management Problem -Individual Limitations, Investment Companies - an Alternative Solution; Open-End vs.
Closed-End Funds, Types of Investment Companies Based on Portfolio Makeup, Performance of Investment Companies.
Mapping of Course Learning Outcomes (CLOs) with the Program Learning Outcomes (PLOs):
CLO 1 Understand the overall investment procedure, risk and returns associated with it.
CLO 2 Understand the instrument of different types of investment and markets.
CLO 3 Analyze the method of designing Portfolio.
CLO 4 Identify the optimal portfolio and construct Efficient Frontier.
CLO 5 Select and revise the portfolio alongside measuring performance of the portfolio.
PLO 1 PLO 2 PLO 3 PLO 4 PLO 5 PLO 6 PLO 7
CLO 1 2
CLO 2 2
CLO 3 3
CLO 4 3
CLO 5 2
Mapping Course Learning Outcomes (CLOs) with the Teaching-Learning & Assessment Strategy: CLOs Teaching-Learning Strategy Assessment Strategy CLO1 Analysis of academic texts, cases, and examples Test/ Presentation CLO2 Lecture/Exercise / Group work/Individual work Test/Assignment CLO3 Class Performance / Lecture/Exercise/ text book Test/Assignment CLO4 Viva-Voce, Analysis of academic texts, and
examples
Test/ Class Performance
93
CLO5 Open Discussion/Debate Presentation
Course Code: FIN 4205 Course Title: International Finance and Banking Credits: 3.00 Rationale of the Course:
This course offers a structured and integrated approach to studying international finance and banking beginning with a comprehensive understanding of the economic and business environment in which finance professionals operate, through to the application of technical and strategic concepts and frameworks. It provides an introduction to the theory of financial markets with an emphasis on corporate governance and financial regulation.
Course Contents:
Multinational Financial Management: Goal and organizational structure of the MNC, the key theories that justify international business, common methods used to conduct international business, valuation of MNCs and uncertainty of MNCs. International Flow of Funds: BOP and its components, growth in international trade activity over time, international trade flows and influential factors. international capital flows and country characteristics. International Financial Markets: foreign exchange market, international money market, international bond market, international stock markets. Exchange Rate Determination: Exchange rate, its measurement, movement of exchange rate, explain how the equilibrium exchange rate is determined, factors that affect the equilibrium exchange rate. Government Influence on Exchange rates: Exchange rate systems, government intervention in the foreign exchange market can affect economic conditions. Measuring Exposure to Exchange Rate Fluctuations: Relevance of an MNC’s exposure to exchange rate risk; measuring economic exposure, transaction exposure and steps of reducing risk Course Learning Outcomes and mapping of CLOs with Program Learning Outcome (PLOs)-
CLO1 Identify the management goal of international financial operation and explain the common methods used to conduct international finance and banking.
CLO2
Explain the growth in international trade and banking activity over time and evaluate how international capital flows are influenced by economic factors and other factors.
CLO3 Analyze foreign exchange and international money market, examine how the equilibrium exchange rate is determined.
CLO4 Evaluation the impact of government’s intervention on foreign exchange market and exchange rate.
CLO5 Understand the relationships among inflation, interest rates, and exchange rates and applying the acquired knowledge regarding the exchange rate fluctuation
PLO1 PLO2 PLO3 PLO4 PLO5 PLO6 PLO7
CLO1 3 3 2 1
CLO2 2 3 3 2
CLO3 2 3 3 1
CLO4 3 3 2 1 1
94
CLO5 3 2 3 3
Mapping Course Learning Outcomes with the Teaching-Learning & Assessment Strategy CLOs Teaching-Learning Strategy Assessment Strategy
CLO1 Lecture/ Exercise, open discussion Test
CLO2 Lecture/Exercise, presentation Test/Class Performance
CLO3 Lecture, Viva Voce Test/Assignment
CLO4 Lecture, presentation Test
CLO5 Lecture/ Exercise, open discussion Test
Major Area in Management
Course Code: MGT 4201 Course Title: Industrial Relations Credits: 3.00
The rationale of the Course:
This course offers a multidisciplinary, theoretical and practical introduction to some key concepts, processes, practices and debates associated with employment relationships in organization. By the end of the course, Students should have an understanding of the key participants in any industrial relations system – workers, employers, trade unions, employer organizations and the state – and how they interact, sometimes cooperatively and sometimes in conflict. Adopting a robust and critical approach will always seek to assess how this wider context affects the perennial concerns of managers and employees in their day-to-day activities in the workplace.
Course Content:
Objective, Scopes, principles of industrial relations: Definition, Objectives and Scopes of Industrial Relations- Significance of Industrial Relations- Causes of Poor Industrial Relations- Objectives of Industrial Relations- Approaches to Industrial Relations- Principle and Role of Industrial Relations
Role of trade unions in maintaining Industrial Relations: Principles of Good Industrial Relations- Role of state in industrial relations- Role of management in industrial relations- Role of trade unions in maintaining industrial relations- The labor management synergy- Planning Industrial Relations: Tasks Ahead
Trade Unionism: Meaning of Trade Union, Organized Labor and Labor movement- Difference between Labor Movement and Trade Union Movement- Need for Trade Union- Functions of Trade Unions- Functions relating to trade union members
Trade Union Functions: Functions of Trade Unions - Functions relating to industrial organization- Functions relating to trade unions organization- Functions relating to society- Problems of Trade Union Multiplicity of trade unions- Financial weakness- Problems of recognition of trade unions- Politicization of the unions
Government, Labor Union, and International Trade Union: Recommendations of Government on Labor for Strengthening Trade Unions- Improvement of financial condition- World Federation of Trade Unions (WFTU)- International Confederation of Free Trade Unions (ICFTU)- International Labor Organization (ILO)
95 Industrial Disputes: Concept of Industrial Disputes- Causes and Forms of disputes- Voluntary Methods for solving industrial dispute- Types of Strikes: Lockout, Gherao, Hartal, Blockade;
Code of discipline.
Dispute solving through Workers’ participation: Collective bargaining- Works committees- Conciliation- Voluntary arbitration- Court of enquiry- Adjudication
Grievances Handling: Areas of Grievances- Methods of Identifying Grievances- Principles or Guidelines for Grievance Handling- Steps in handling grievances- Grievance handling procedures.
Employee Discipline: Employee Discipline- Aims and objectives of Employee Discipline- Causes for indiscipline in organizations- Principles of Effective Discipline- Approaches to Discipline Enforcement- Code of Discipline.
Collective Bargaining: Concept of Collective bargaining- Collective bargaining as a process of social change- Principles of Collective bargaining- Importance of Collective bargaining- Forms of Collective Bargaining- The Contents of Collective Bargaining Agreements- Process of Collective Bargaining.
Workers’ Participation in Management: Workers’ Participation in Management- Objectives of Workers’ Participation in Management- Levels of Workers’ Participation in Management- Forms of Workers’ Participation in Management- Workers’ Participation in Management in Bangladesh.
Wage Administration and Industrial Relation: Provision of minimum wages in sweated industries- Wage Regulation Machinery- Evaluation of wage boards.
Employee Communication: Methods of Communication- Forms of Organizational Communication- Barriers in communication- Solutions for the barriers of communications Employee Safety, Security training, education and Accidents: Industrial Safety Inspections- Investigation of accidents- Measurement of industrial safety- Employee Counseling for safety and safeguard, Compliance, Ensuring compliance.
Mapping of Course Learning Outcomes (CLOs) with the Program Learning Outcomes (PLOs):
CLO1 Understand the objective, scope, principles, and role of industrial relations CLO2 Analyzing trade unionism, trade union functions, industrial disputes
CLO3 Know about conflict management strategies: grievance handling, employee discipline, industrial collective bargaining, Workers’ Participation in Management CLO4 Developing the concepts of wage administration, Employee Communication,
employee health, security, safety, training, and education
PLO1 PLO2 PLO3 PLO4 PLO5 PLO6 PLO7
CLO1 3 2 2 3 1 2 2
CLO2 2 2 2 2 2 2 3
CLO3 2 2 1 2 2 1 3
CLO4 2 2 1 3 3 2 2
Mapping Course Learning Outcomes (CLOs) with the Teaching-Learning & Assessment Strategy: CLOs Teaching-Learning Strategy Assessment Strategy
CLO1
Lecture, Open Discussion, Class Performance, Exercise
Test
96 CLO2
Lecture, Analysis of academic texts, cases, and examples
Test/Class Performance CLO3
Lecture, Written assignment, Test/Assignment CLO4
Lecture, Presentation, Viva-Voce Test
Course Code: MGT 4202 Course Title: Comparative Management Credits: 3.00 Rationale of the Course:
This course will help students to gain insights regarding economic, cultural, political, managerial similarities and differences among different nations around the world. Students will learn about Asian management, Japanese Management, American Management, Western European Management, English Management and compare all managerial perspectives with Bangladeshi Management.
Course Content:
Introduction to Comparative Management: Definition of Comparative management- nature of comparative management- difference between comparative management and international management- reasons for studying comparative management, nature of comparative management- objectives of comparative management- management and administration- difference between management and administration- similarities of management and administration- comparative management is the study and analysis of management in different environment- universality of management- are management function universally applied among countries
Culture in Management: Definition of culture- features of culture- components of culture- Hofstede’s cultural dimension- societal culture and management- cross cultural management- cross cultural management skills- dimensions of cross cultural variation- high versus low context culture- global environmental STRATEGYs and trends- 21st century workplace- Management is cultured bound- organization versus national culture- influence of national culture on organizational culture- cultural divergence and convergence. Managing cultural diversity- ethnocentric- polycentric and geocentric management design and their differences.
Asian Management: Chinese (sintic) cultural tendencies- political and legal setting in Chinese and Korean management- features of east Asian (Tiwan, Singapore- Hong kong and south korea) culture, economic STRATEGY and trends and political environment- sixteen principle of good business in a yang and yin management- Confucian philosophy in management- manager in Confucian zone.
US Management: Political and legal environment of US- US economic system- sociocultural tendencies of US- characteristics of contemporary US CEO- Profiles of US CEO (Family and professional), managerial tendencies- distinctive features of US managerial culture- Theory Z- similarities in Japanese and US leadership style.
Japanese Management: Japanese political system- legal system, economic system- prevalent Japanese sociocultural STRATEGY and tendencies- salient features of Japanese management style- organizing and directing system of Japanese management- career paths and pay policy of Japanese senior managerial position- difference between south Korean chaebol and Japanese keiretsu- planning and control process of Japanese manufacturing firms- motivation policy of Japanese manager- comparison between Japan and Bangladesh- Japanese management system- implication of Japanese motivation and leadership practices in Bangladesh.
Western European Management: Distinctive features of western European macro environment (demographic, political, economic, socio-cultural, education), management of western EU- Models of Western European management (region socio market system), Employer and employee relation of western Europe- difference between western need hierarchy and Chinese need hierarchy- western European manager- distinctive management function of western Europe- high context and low context culture of western Europe.
97 English Management: Management system in England, Characteristics of English management, resource utilization in England, English versus Bangladeshi management, exchange.
German management: Economy of Germany- politics and policies in Germany- Culture of Germany- codetermination and Germany: gradual evolution, structural codetermination. Features of codetermination, methods transmission.
Bangladeshi Culture & Management: Management system of Bangladesh, features of Bangladeshi management- Ethnocentric- Polycentric and Geocentric in respect of organizational design- organizational system in third world countries- comparison of Bangladeshi and Indian management- difference between management system of Bangladesh and UK management culture of Bangladesh.
Comparative study of various theories: Comparative study of various motivation theories of management-Comparative study of various leadership theories of management.
Mapping of Course Learning Outcomes (CLOs) with the Program Learning Outcomes (PLOs):
CLO1 Understand the concept of Comparative Management, culture in Management CLO2 Analyzing Asian, American, Japanese, Western European, English, German culture,
economy, management system and practices
CLO3 Know about Bangladeshi culture, economy, Management system and Practices CLO4 Developing the Comparative study of various motivation and leadership theories of
management
PLO1 PLO2 PLO3 PLO4 PLO5 PLO6 PLO7
CLO1 3 2 1 2 2
CLO2 2 2 2 2 3
CLO3 2 2 1 2 2 1 3
CLO4 2 2 1 3 2 2
Mapping Course Learning Outcomes (CLOs) with the Teaching-Learning & Assessment Strategy:
.
Mapping of Course Learning Outcomes (CLOs) with the Program Learning Outcomes (PLOs):
CLO1 Understand the concept of Comparative Management, culture in Management CLO2 Analyzing Asian, American, Japanese, Western European, English, German culture,
economy, management system and practices
CLO3 Know about Bangladeshi culture, economy, Management system and Practices CLOs Teaching-Learning Strategy Assessment Strategy
CLO1 Lecture, Open Discussion Test
CLO2 Lecture, Group work Test/Class Participation
CLO3 Lecture, Viva-Voce Test/Assignment
CLO4 Lecture, Case Study Solving, Group Discussion
Test/Presentation