Part-C Description of All the Courses
PLO 1 PLO 2 PLO 3 PLO 4 PLO 5 PLO 6
CLO 1 3 1 2
CLO 2 2 1 3 2
CLO 3 1 1 2 2
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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
Course Code: MBA 5115 Course Title:
Organizational Behavior
Credits: 3.00 Rationale of the Course:This course provides a comprehensive analysis of individual and group behavior in organizations. Its purpose is to provide an understanding of how organizations can be managed more effectively and at the same time enhance the quality of employees work life. Topics include motivation, rewarding behavior, stress, individual and group behavior, conflict, power and politics, leadership, job design, organizational structure, decision-making, communication and organizational change and development.
Course Content:
Organizational Behavior: Definition and importance of OB; Goals and Forces of OB; Concepts and Framework in OB, OB and other disciplines; Values & Attitudes: Meaning and importance of values;
Types of values; Values for cultural assessment; Values of building Attitudes; Components of attitudes;
Types of attitudes; Effects of employee attitudes; Job Satisfaction: Measuring job satisfaction; Factors of job satisfaction; Job satisfaction measurement; Job satisfaction Vs. Performance, Absenteeism, and Turnover; Personality and Perception: Meaning and determinants of Personality; Implication of personality to OB; Factors influencing perception; Application of perception in organization; Frustration:
Meaning and importance; OB applications of Frustration; Frustration and Motivation; Group & Team Behaviors: Definition of group & team; Classification of group; Stages of group development; Size of Group; Group influence in individual behavior; Group decision making techniques; Types of team;
Ingredients of effective teams; and Team building; Leadership: Attributes of 21st century leader;
Leadership Theory: Trait theory, Style theory, and Contingency theory for organizational effectiveness;
Motivation: Motivational drives and approaches; Motivational theories for organizational effectiveness;
Money as a motivator; Power & Politics: Meaning, Contrasting Leadership and Power bases, Sources of Power, Dependency, Power tactics, Coalitions, Politics: Meaning, factors Contributing to Political Behavior; Organization Culture: Meaning, Functions, Creating and Sustaining Cultures, How employee learn Culture.
Mapping of Course Learning Outcomes (CLOs) with the Program Learning Outcomes (PLOs):
CLO1 Analyze individual and group behavior, and understand the implications of organizational behavior on the process of management.
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CLO2 Identify different motivational theories and evaluate motivational Strategy used in a variety of organizational settings.
CLO3 Evaluate the appropriateness of various leadership styles and conflict management strategies used in organizations.
CLO4 Describe and assess the basic design elements of organizational structure and evaluate their impact on employees.
CLO5 explain how organizational change and culture affect working relationships within organizations
PLO1 PLO2 PLO3 PLO4 PLO5 PLO6
CLO1 2 2 1 2 2
CLO2 2 2 1 3 2
CLO3 1 2 2 2 2
CLO4 2 2 3 1 3
CLO5 1 3 2 1 2 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/Presentation Test/Class Performance
CLO3 Lecture/Open Discussion Test/Assignment
CLO4 Lecture/Viva-Voce Test
CLO5 Lecture/Individual work Test
Course Code: MBA 5201 Course Title:
Auditing and Taxation
Credits: 3.00 Rationale of the Course:This course helps the student to understand what is taxable and deductible under NBR. They will be able to perform simple tax research exercises and complete a moderately complex Bangladesh Individual Income Tax return. They will be aware of audit terminology, have knowledge about audit planning and execution, learn and link between auditing, accounting and financial statement analysis.
Course Content:
Audit
Introduction: Definitional Assessment of Auditing; Audit Types; Economic and Social Functions of Auditing; Differentiation between Accounting and Auditing; Assurance Framework; Applications of the
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Assurance Function; Structure of Assurance Standards and Pronouncements; the Personal Qualities of an Assurance Provider.
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; 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.
The Conduct of the Audit: Accounting systems; Internal controls; Audit testing; Sampling and analysis review techniques; Working papers; Reports to directors; Errors and frauds.
The Auditors’ Report: Auditors’ report, qualified reports, Subsequent events (post balance sheet events), Going concern.
Taxation
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;
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).
Administration and Tribunal: Income Tax Authorities; Administrative and Judicial authorities;
Appointment, Subordination, Power and Functions; Alternative Dispute Resolution (ADR).
Heads of Income and Classification of Income: Statutory Heads of Income; Heads of Income under Income Tax Returns; Non-assessable Income; Tax-free Income; 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.
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.
Assessment of Individuals: Definition of Individual; Computation of Total Income of an Individual Assesse; Procedure of Assessment; Assessment Order and Tax Clearance Certificate.
Mapping of Course Learning Outcomes (CLOs) with the 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
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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
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, Open Discussion Test
CLO4 Lecture, Group work Test/Class Participation
CLO5 Viva-Voce Lecture, Analysis of academic texts, cases, and examples
Test/Assignment
Course Code: MBA 5202 Course Title:
Macroeconomics
Credits: 3.00 Rationale of the Course:This course provides a prologue to the concept of Macroeconomics, like – Growth, Unemployment, Inflation, National Income Accounting, Aggregate Demand (AD) and Aggregate Supply (AS):
Consumption and Saving Function. It also discussed fiscal and monetary policy, how money function in the economy and globalization. After pursuing this course student will be able to understand the basic Macroeconomics principles and their applications. It informs how economy performs and expands its scope in different level according to the demand of society.
42 Course Content:
Macro-Economic aggregates and concepts: Circular flow of income, National income and related concepts, calculation of National income, National income and social welfare, concept of Human Development Index. Supply of money, demand for money, price level, Inflation and Stagflation. Inflation and its Control: Definition, Characteristics and Types of Inflation, Monetary Policy, Fiscal policy, Problems and Limitations of Monetary Policy in underdeveloped Country. Money: Meaning, The Role and Functions of Money, Kinds of Money, Features of Good Money, Monetary Standard, Value of Money, Determinants of value of Money, Quantity Theory of money, Keynesian VS Classical Approach, Money Market and Capital Market National Income Determination and Employment: Overview of classical and Keynesian analysis, Business cycles, features, causes and remedial Measures, Equilibrium in the Goods and Money markets Policy Environment: Role of state in different economic systems, Theory of economic policy, Monetary policy, objectives and instruments, Fiscal policy, objectives and instruments, , impact on business, concept of inclusive growth, Economic stabilization, Fiscal v/s Monetary policy and Structural policy, Trade policy, Protection v/s Free trade Globalization:
Globalization, meaning and effects (gains and problems), role of IMF and World Bank, concept of global recession with contagion effects. World Trade Organization – agreements and implications for Bangladesh, contentious issues, disputes settlement mechanism. Foreign Capital – Need for Foreign capital, role of MNCs, FDI v/s Portfolio investment, causes of rising FDI in Bangladesh.
Mapping of Course Learning Outcomes (CLOs) with the Program Learning Outcomes (PLOs):
CLO1 Understand the functioning of economy at the macro level and apply these concepts CLO2 Identify the characteristics and types of inflation
CLO3 Describe the role and functions of money
CLO4 Analyze the role of state in different economic systems & distinguish between structural policy and trade policy,
CLO5 Interpret the concept of global recession with contagion effects
PLO1 PLO2 PLO3 PLO4 PLO5 PLO6
CLO1 3 2 2 2
CLO2 3 2 2 2
CLO3 3 2 2 2
CLO4 3 3 2 3
CLO5 2 3 3 3 2
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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, Analysis of academic texts, cases, and examples
Test
Course Code: MBA 5203 Course Title:
Entrepreneurship Development &
SME Management
Credits: 3.00
Rationale of the Course:
The main objective of this course is to introduce students to the fundamentals of Entrepreneurship Development. The purpose is to create awareness among students and motivate them to choose entrepreneurship as a career. Generating “self-employment’’ and developing the spirit of self-reliance among the individuals with special reference to youths & rural masses. Another objective is creating awareness amongst youths of the country having Science & Technological Background to opt entrepreneurship as a career
Course Content:
Introduction: Evolution of Entrepreneurship; Myths of Entrepreneurship; Approaches to Entrepreneurship; Definition of Entrepreneur and Entrepreneurship, characteristics; Dark side of Entrepreneurship; Model of Entrepreneurial motivation; Entrepreneur and Entrepreneur; Women Entrepreneurship; High –Tech Entrepreneurship.
Theories of Entrepreneurship: Psychological theories; Socio-psychological theory; Cultural theories;
Background Factor s Theories or General theories.
Analysis of business Environment and opportunities: Basic Structure of Environment; Business Environment: political, economic, legal and technical aspects of Environment; Environmental scanning procedure; SOWT analysis; techniques of environmental analysis.
Developing Entrepreneurship: Entrepreneurship Development factors; process of developing Entrepreneurship; Entrepreneurship Development cycle; EDP and need for EDP; Family Business;
Business plan; Start-up and buy-ups.
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Entrepreneurship and Small Business: Definition of Small business; large Vs Small business; Feature of Small business; Stages of Small business Development; Role of small business; Development Issues-legal Issues.
Small Business plan: Definition, Importance-Uses and Features of business plan; Elements of business plan; Step to develop a business plan; pitfalls to avoid in making business plan.
Progression: Production, Finance and Marketing by small firms: product Development and Renovation;
Production flow process; Production Elements; Production control process; Production Plan, Marketing Research, Function, Marketing Mix, Promotional Strategy, Source of finance, equity and debt financing;
Problems of financing small business.
Growth and Development of Entrepreneurial Ventures: Strategic planning for emerging venture; Joint venture, Franchising, Licensing, Stages of venture development; key factors during the growth stage, succession and continuity plan, Evaluation of financial performance; Exit Strategy’; Case Studies.
Entrepreneurship and small business development in Bangladesh: Entrepreneur ship development potentials; problems of developing entrepreneurship in Bangladesh; Governmental role and support services in developing small business in Bangladesh; Need for training and development
Mapping of Course Learning Outcomes (CLOs) with the Program Learning Outcomes (PLOs):
CLO1 Understand advance knowledge on how to assess business opportunities & threats CLO2 Gain knowledge about key processes necessary to bring new products and services in the
market
CLO3 Generate new ideas of business for the creation of new employment opportunity
CLO4 Engage in a continuing learning process through the interaction with peers in related topics, as individuals and as team members
PLO1 PLO2 PLO3 PLO4 PLO5 PLO6
CLO1 2 2 3
CLO2 2 2 2 2
CLO3 2 2 3 2 3
CLO4 1 2 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
45 Course Code: MBA 5204 Course
Title:
Strategic Management
Credits: 3.00Rationale of the Course:
This course provides a prologue to the concept of Strategic Management, Business Vision and Mission, External Assessment, Internal Assessment, Strategy Analysis and Choice, Strategy implementation, Strategy Review, Evaluation, and Control, Global and Issues, International Issues.
Course Content:
The concept of strategy- A Broad Overview- Level of strategy-Strategy of different MNCs’, Strategy formulation, Strategy implementation and evaluation activities, Competitive advantage, Core competence, Competitive advantage of organizations Nature of Strategic Management -The strategic Management Process, analysis and intuition in strategic management, benefits of good strategic management. Business Vision and Mission-Nature and role of vision statements in strategic management, nature and role of mission statements in strategic management, process of developing a vision and mission statement, the characteristics of a good mission statement, how clear vision and mission statements can benefit other strategic-management activities; Internal Assessment -Nature and role of an internal assessment, nature and role of marketing, production/operations, finance and accounting, research and development (R&D), management information systems (MIS), Internal Factor Evaluation (IFE) Matrix External Assessment- Nature and purpose of an external assessment, 10 external forces that must be examined in formulating strategies, Porter’s Five Forces Model, forecasting tools and techniques, External Factor Evaluation (EFE) Matrix. Strategy Analysis and Choice-Strategy analysis and choice process, three-stage strategy- formulation analytical framework, SWOT Matrix, Strategic Position and Action Evaluation (SPACE) Matrix, BCG Matrix, Internal-External (IE) Matrix, Grand Matrix, Quantitative Strategic Planning Matrix (QSPM), important political considerations in strategy analysis and choice Strategy Review, Evaluation, and Control-Strategy-evaluation process, criteria, and methods used, activities that comprise strategy evaluation, develop a Balanced Scorecard, nature and role of contingency planning in strategy evaluation, six characteristics of an effective strategy evaluation system, International Issues-Business culture found in Mexico, Japan, China, and India; explain why this is a strategic issue. Business climate in Africa, China, Indonesia, India, Japan, Mexico, and Vietnam; explain why this is a strategic issue.
Mapping of Course Learning Outcomes (CLOs) with the Program Learning Outcomes (PLOs):
CLO1 Identify the forces impacting on corporate and business strategies CLO2 Be critically aware of factors involved in strategy making
CLO3 Assess the resources and constraints for strategy making in a business context CLO4
Explain the importance of social, cultural, economic, technological and political forces
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PLO1 PLO2 PLO3 PLO4 PLO5 PLO6
CLO1 3 3 1 3 3 2
CLO2 3 1 2 3 3 2
CLO3 2 3 3 2 3 3
CLO4 3 2 3 3 2 3
Mapping Course Learning Outcomes (CLOs) with the Teaching-Learning & Assessment Strategy:
CLOs Teaching-Learning Strategy Assessment Strategy
CLO1 Presentation/Open Discussion/Debate/Written assignment/Group work/Individual work
Test
CLO2 Lecture/Exercise Test/Class Performance
CLO3 Class Performance Test/Assignment
CLO4 Viva-Voce, Analysis of academic texts, cases, and examples
Test
Course Code: BBA 3104 Course Title:
Banking and Bank Management
Credits: 3.00Rationale of the Course:
This course aims at enabling the students to understand and to contribute to the strategic operational policies and practices of commercial bank management in a competitive environment. Throughout the course the student will observe the impact of various external and internal challenges on the banking industry and the strategies developed to deal with these threats.
Course Content:
Introduction: Meaning & Definition; Historical Development; Types of Banks. Functions of Commercial Banks. Modern Banking Systems; Banking Systems in Bangladesh: Evolution, Development and Challenges; Islamic Banking System in Bangladesh. Ethics in banking. Bank Administration:
Organization Structure of Banks; Management STRATEGIEs; Management of Nationalized Commercial bank: Board of Directors; Responsibilities and Powers of Board of Directors; Audit Committee of the Board; Management of Private Banks: Bangladesh Bank Guidelines; Banks and Legal Environment.
Bank Fund Management: Sources and Uses of Bank Funds - Functions as Collector of Bank Funds;
Functions as User of Bank Funds; Performance Evaluation of Bank; Indicators of a Successful Bank;
Performance Based Classification of Bank; Indicators of an Unsuccessful Bank. Commercial Banks’
Deposit Management: Life Blood of Commercial Banks; Objectives of Bank Deposit; Classification of Deposits; Types of Deposit Accounts; Factors determining the level of Deposits; Special Types of Deposit Schemes; Types of Account Holders; Special Types of Account Holders. Bank Reserves and
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Liquidity Management: Concepts of Bank Reserves: Primary Reserve; Secondary Reserve; Working Reserve; Legal Reserve; Required Reserve; and Primary Reserve vis-a-vis Secondary Reserve. Concepts of Liquidity; Liquid Assets of Banks; Nature of Bank Liquidity; Type of Liquidity; Liquidity Vs Profitability; Liquidity Indicators; Liquidity Management Theories. Loan Management: Concepts of Loan; Loans Vs Investments; Characteristics; Functions and Classification of Bank Loans; Importance of Bank Loan; Methods of Loan pricing; Considerations of Loan pricing; Principles of Sound Lending. Bank Loan policy: Elements of Loan Policy; Structure of Loan Management; Steps followed in Loan Operations; Credit Analysis; Use of Financial ratios for Credit Analysis; Documentation, Supervision and Security of bank Loans; Loan Activities; Classification of Loans for Reporting Purposes; Guidelines for Bank Loan Classification in Bangladesh. Good vs Problems Loans; Indicators of Problems Loans; Causes of Problems Loans; Guidelines for Handling Problem Loans in Bangladesh. Foreign Exchange Management: Foreign Currency Derivatives; Foreign Exchange, Foreign Exchange Rate; Foreign Currency Transaction; Forward Contracts; Translation Methodologies. Electronic Banking: Concepts, Objectives, Developments, and Structure of Electronic Banking; Basic Components of Electronic Banking; Types of Electronic Banking, Internet Banking, Problems of Electronic Banking in Bangladesh, Suggestions for Improvement of Electronic Banking in Bangladesh.
Mapping of Course Learning Outcomes (CLOs) with the Program Learning Outcomes (PLOs):
CLO 1 Understand the Origin and the growth of the Banking System in Bangladesh.
CLO 2 Remember broad functions of banks, banking services and functions of the regulatory authority.
CLO 3 Analyze the functions of e-service of commercial banks in Modern Banking.