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Absence in the exams will be regarded as absent and Zero (0) marks will be applied. Notifying the instructor before the exam is a must if a student misses any exam for reasons beyond his/her control.
In extreme circumstances, if the student cannot inform earlier, he/she must inform the instructor within three (3) days of the exam.
RIB (Referred, Improvement and Backlog) exams will be conducted according to the Examination Policy for Undergraduate Programs of BAUST.
PART-D
15. Learning Materials:
1) Recommended Reading:
Introduction to Educational Leadership & Organizational Behavior: Theory into Practice Book by Patti L. Chance
2) Supplementary Readings:
John W. Newstrom (2011), Organizational Behavior: Human Behavior at Work, 13th ed., Tata McGraw-Hill Publishing Company Limited.
Ricky W. Griffin and Gregory Moorhead (2014), Managing Organizational Behavior, 11th ed., South-Western/ Cengage Learning India Private Limited.
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13. Course Learning Outcomes (CLOs) and Mapping of CLOs with Program Learning Outcomes (PLOs):
CLO1
Describe and evaluate the accounting and internal control systems and identify and communicate control risks, potential consequences and recommendations there on.
CLO2
Explain and evaluate the sources of evidence, describe the nature, timing and extent of tests on class of transaction and account balances (including sampling and analytical procedures) and design program for audit and review assignments
CLO3
Define the Tax structure of Bangladesh, Importance of tax for national and economic development and tax provisions for resident and nonresident Bangladeshi.
CLO4
Explain about the income tax authorities, their responsibilities, power and functions.
CLO5
Understand various heads of taxable income of individuals and various organizations including partnership, corporation and non prof, it organizations.
PLO1 PLO2 PLO3 PLO4 PLO5 PLO6
CLO1
3
CLO2 CLO3
3
CLO4
3
CLO5
Part B
14. Course plan specifying content, CLOs, co-curricular activities (if any), teaching learning and assessment strategy mapped with CLOs.
Week Topic Teaching-Learning
Strategy
Assessment Strategy
Corresponding CLOs
1
Audit Introduction: Definitional Assessment of Auditing; Audit Types; Economic and Social Functions of Auditing;
Differentiation between Accounting and Auditing;
Assurance
Lecture notes, ppt, Reference books
Class Test Final Exam Participation
CLO1
156 2
Framework; Applications of the Assurance Function; Structure of Assurance Standards and Pronouncements; the Personal Qualities of an Assurance Provider.
-do-
Class Test Final Exam Participation
CLO1
3
The Elements of Auditing:
Auditing Procedures; Evidential Matter and its Relationship to Procedures; Financial Statement Assertions and Audit Objectives;
Overview of the Audit Risk Model; Types of Audit Tests.
-do-
Class Test Final Exam Participation
CLO1
4
Types of Tests of Control; Types of Substantive Tests; the Function of Working Papers; the Contents and Requirements of Working Papers; Legal Aspects of Working Papers; Mechanics of Working Paper Preparation.
-do-
Class Test Final Exam Participation
CLO2
5
The Conduct of the Audit:
Accounting systems; Internal controls; Audit testing; Sampling and analysis review techniques;
Working papers; Reports to directors; Errors and frauds.
-do-
Class Test Final Exam Participation
CLO2
6
The Auditors’ Report: Auditors’
report, Qualified reports, Subsequent events (post balance sheet events), Going concern.
-do-
Class Test Final Exam Participation
CLO2
7
Introduction to Bangladesh Income Tax: Definition of tax;
characteristics, Tax system of Bangladesh; types of tax;
objectives of tax; Role of Tax in Economic Development of Bangladesh; Concept of Income.
-do-
Class Test Final Exam Participation
CLO2
Mid-Term CLO1, CLO 2
8
Different Rates of income Tax for different Assesses; 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).
-do-
Class Test Final Exam Participation
CLO2
157 9
Administration and Tribunal:
Income Tax Authorities;
Administrative and Judicial authorities.
-do-
Class Test Final Exam Participation
CLO2
10
Appointment, Subordination, Power and Functions; Alternative Dispute Resolution (ADR).
-do-
Class Test Final Exam Participation
CLO3
11
Heads of Income and Classification of Income:
Statutory Heads of Income;
Heads of Income under Income Tax Returns; Non-assessable Income; Tax-free Income;
-do-
Class Test Final Exam Participation
CLO4
12
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. Charge of Surcharge.
-do-
Class Test Final Exam Participation
CLO4
13
Computation of Head Wise Income: Computation of Income under Statutory Heads: Salaries, Interest on Securities, Income from House Property, Agricultural Income, Income from Business or Profession, Capital Gains, and Income from Other Sources.
-do-
Class Test Final Exam Participation
CLO5
14
Assessment of Individuals:
Definition of Individual;
Computation of Total Income of an Individual Assesse; Procedure of Assessment; Assessment Order and Tax Clearance Certificate.
-do-
Class Test Final Exam Participation
CLO5
Part C
15. Assessment and Evaluation 1) Assessment Strategy
CLOs Teaching-Learning Strategy Assessment Strategy
CLO1 Lecture, Open Discussion Test
CLO2 Lecture, Group work Test/Class Participation
CLO3 Lecture, Open Discussion Test
CLO4 Lecture, Group work Test/Class Participation
CLO5
Viva-Voce Lecture, Analysis of academic texts, cases, and examplesTest/Assignment
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2) Marks distribution:
Assessment and Evaluation Factor Marks
a) Continuous Assessment (40%)
Class Test 15%
Assignment/Homework 05%
Class Performance 05%
Mid Term 15%
b) Final Examination 60%
Total Marks 100%
3) Make-up Procedures
Missed Class Tests, Assignment, Class performance and Midterm: There will be no make-up exam if anyone intentionally misses class test or midterm exam without any valid and legitimate reason. Absence in the exams will be regarded as absent and Zero (0) marks will be applied. Notifying the instructor before the exam is a must if a student misses any exam for reasons beyond his/her control. In extreme circumstances, if the student cannot inform earlier, he/she must inform the instructor within three (3) days of the exam.
RIB (Referred, Improvement and Backlog) exams will be conducted according to the Examination Policy for Undergraduate Programs of BAUST
PART-D
16. Learning Materials 1) Recommended Reading:
Income Tax Ordinance 1984 and Finance Acts.
2) Supplementary Readings: