NATIONAL UNIVERSITY

Syllabus
Department of Management
Detailed Syllabus
Second Year
Four-Year B.B.A. (Honours) Course
Effective from the
Session : 20092010
National University
Syllabus for 4 years ! ! A! "onours #ourse
Subject : Management
Secon$ Year %"onours&
Subject Code Subject Title Marks Credit
7111 Business Communication and Reort !riting "#n $nglis%& 100 '
7'20 Comuter and #n(ormation Tec%nolog) 100 '
72*+ Ta,ation in Banglades% 100 '
7112 Business Statistics "#n $nglis%&
100 '
7227 Macro $conomics 100 '
2--2 .uman Resource Management 100 '
2-9- /i0a1/oce 2 Term 3aer "*02*0&4100 "222&4'
Total ' ()) *+
#ourse #o$e (,,, -ar.s/ ,)) #re$its/ 4 #lass "ours/ 0)
#ourse Title B5S#6$SS C7MM56#C8T#76 869 R$37RT !R#T#6: "#n $nglis%&
,! Intro$uction/ Meaning o( communication and business communication; scoe; uroses;
rocesses; rinciles; (unctions; imortance and models o( communication<
*! Ty1es of #ommunication/ !ritten; oral; non10erbal; do=n=ard; u=ard %ori>ontal; mass
communication<
2! -a3or -e$ia of 4ritten #ommunication/ ?etters; memos; reorts st)le and structure;
ad0antages and disad0antages o( di((erent media<
4! -a3or -e$ia of Oral #ommunication/ Seec% (ace to (ace con0ersation inter0ie=s;
meetings; ad0antages and disad0antages o( di((erent media<
5! Non Verbal #ommunication/ S)mbols; gestures; bod) language; 0isual communication<
0! Internal #ommunication/ Meaning; #mortance; Communication =it%in organisation and
small grous; media o( internal communication st)le; o((ice memos<
(! Technolo6y in -o$ern #ommunication/ $lectronic media in oral and =ritten
communication; Tele%one; @a,; #S9; comuter; internet; $1mail; multimedia and business
related so(t=are<
+! #ommunication s.ills/ #mro0ing skills in non10erbal and 0erbal communication $((ecti0e
listening; reading skills; e((ecti0e =riting st)le and tec%niAues; =riting tec%niAues; barriers to
e((ecti0e communication and t%eir remo0al<
7! usiness Re1ort 4ritin6/ T)es o( reort; c%aracteristics and imortance o( di((erent t)es;
urose; scoe; di((erent st)les o( =riting reorts<
,)! Letter 4ritin6/ T)es o( letter circular letter letter o( inAuir) letter o( comlaints
dunning letter letter o( adjustment letter o( order; letters in connection =it% bank and
insurance<
,,! Em1loyment #ommunication/ 3rearing C/ or ersonal resume; alication; letter
inter0ie=s and joining<
oo.s Recommen$e$ /
1< Ra)mond / ?esikar : Basic Business Communication; #r=in< C%icago
2< Batt) and Ba) : Business Communication S)stems and 8lication
+< M< Masudur Ra%man : Business Communication "?atest $dition&
and 7t%ers
#ourse #o$e (4*) -ar.s/ ,)) #re$its/ 4 #lass "ours/ 0)
#ourse Title Comuter and #n(ormation Tec%nolog)
,! Intro$uction/ !%at is comuter; 5ses o( Comuters; Comuter :eneration and Classi(ications;
6umber S)stem; Comuter 7rgani>ation and 8rc%itecture; Basic ?ogic :ates and Trut% Tables<
*! 8un$amentals of #om1uter "ar$9are/ #nut .ard=are; 7utut .ard=are; 3rocessing %ard=are;
3eri%eral and Storage 9e0ices<
2! Intro$uction to System Soft9are an$ A11lication Soft9are/ #ntroduction to 7erating S)stem<
#ntroduction to So(t=are 9e0eloment and Concets o( 3rogramming ?anguages; Comliers;
#nterreters and 8ssembler; 3rogram 9esign and @lo=c%art<
4! :ra1hical User Interface/ :aining 3ro(icienc) in :5# 7erating S)stem; !ord 3rocessing using
Ms !ord: $diting; @ormatting; Colors and St)les; 9ra=ing; Tales<
5! Information Systems in usiness/ !%) stud) in(ormation s)stemsC1!%) Business 6eed
in(ormation Tec%nolog)1@undamental #n(ormation S)stem Concets170er0ie= o( #n(ormation
S)stem<
0! Solvin6 usiness ;roblems 9ith Information Systems/ 8 S)stems 8roac% to 3roblem Sol0ing1
9e0eloing #n(ormation S)stem Solutions<
(! #om1uter Systems/ $nd user and $nterrise Comuting<
+! Information Systems for usiness O1erations/ Business #n(ormation S)stems1Transaction
3rocessing S)stem<
7! Information Systems for -ana6erial <ecision Su11ort/ Management #n(ormation and 9ecision
Suort S)stems18rti(icial #ntelligence Tec%nologies in Business<
,)! Information Systems for Strate6ic A$vanta6e/ @undamentals o( Strategic 8d0antage1Strategic
8lications and #ssues in #n(ormation Tec%nolog)<
,,! -ana6in6 IT/ $nterrise and :lobal Management1Managing #n(ormation Resources and
Tec%nologies1:lobal #n(ormation Tec%nolog) Management13lanning and #mlementing C%ange1
3lanning (or Business C%ange =it% #T1#mlementing Business C%ange =it% #T1Securit) and $t%ical
C%allenges1Securit) and Control #ssues in #n(ormation S)stems1$t%ical and Social C%allenges o(
#n(ormation Tec%nolog)<
oo. Recommen$e$/
Musta(a Dabber; Comuter and #n(ormation Tec%nolog)
oo. Reference/
1< .utc%inson and Sa=)er; Comuters and #n(ormation S)stems<
2< Dames 7EBrien: Management #n(ormation S)stems
+< ?audon and ?audon: Management #n(ormation S)stems<
'< Courter; 7((ice 2000 Mastering<
*< T%e Comlete Re(erence MS 7((ice 2000
#ourse #o$e (*52 -ar.s/ ,)) #re$its/ 4 #lass "ours/ 0)
#ourse Title/ TA=ATION IN AN:LA<ES"
,! Theory of Ta>ation/
Ta>ation?An Intro$uction/ 3ublic @inance and Ta, as a Source o( 3ublic Re0enue; 7t%er Sources
o( 3ublic Re0enue 0s< Ta,ation; 3ublic @inance 0s< 3ri0ate @inance; #mortance o( 3ublic @inance;
9e(inition o( Ta,; C%aracteristics o( Ta,; 7bjecti0es o( ta,ation; 3rinciles o( ta,ation;
C%aracteristics o( a :ood Ta,<
Inci$ence of Ta>es/ #mact; #ncidence and $((ect o( a Ta,S%i(ting o( Ta, #ncidence9emand and
Sul) T%eor) o( Ta, S%i(ting8dditional @actors #n(luencing Ta, S%i(ting :eneral $((ects o(
Ta,ation<
#lassification an$ #hoice of Ta>es/ Classi(ication Ta,es "on t%e basis o(: 6umber o( ta,es; #mact
and incidence o( ta,es; Structure o( ta,1rates; Subject1matter o( ta,es; $lasticit) o( ta,es;
Classi(ication o( ta,1bases; #ncrease or decrease in ublic re0enue; Single1oint 0s< Multile1oint
ta,es; and Collector o( ta,es&F C%oice o( Ta,es bet=een 3roortional and 3rogressi0e ta,es; C%oice
o( Ta,es bet=een 9irect and #ndirect ta,esF Ta, Structure in Banglades%
*! usiness Ta>ation?An Intro$uction/ Business $nterrises as a Ta,a)er "Sole1rorietors%i;
3artners%i; and Coman)&; 3ass1T%roug% 0s< 6on13ass1T%roug% $ntities; ?egal Ta,a)er 0s< Real
Ta,a)er<
2! Income Ta>/
Intro$uction to Income Ta>/ #ncome Ta,Meaning; 6ature; #mortance in resect o( Contribution
to #nternal Resource Mobili>ation.istorical 3ersecti0e o( t%e #ncome Ta, 7rdinance; 19G'
Statutor) 9e(initions o( #mortant Terms<
Income Ta> Authorities/ 8dministrati0e and Dudicial 8ut%oritiesaointment; organi>ation
structure; o=er and (unctionsTa,es 8ellate TribunalRegistered #ncome Ta, ractitioner<
#har6e of Income Ta>/ Basic 3rinciles; S)stems "Con0entional $,emtion ?imit 0ersus @iling
T%res%old&Sources o( #ncome Ta, ?a=s<
#om1utation of Total Income/ T)es o( 8ssesseesScoe o( Total #ncome on t%e basis o(
8ssesseeHs Residential Status#ncome deemed to accrue or arise in Banglades%9eemed #ncome
"une,lained in0estment etc<&6on18ssessable #ncome#ncome under Seci(ic .eads "Salaries;
#nterest on Securities; #ncome (rom .ouse 3roert); 8gricultural #ncome; #ncome (rom Business or
3ro(ession; S%are o( #ncome (rom @irms; #ncome o( Souse or Minor C%ild; Caital :ains; #ncome
(orm 7t%er Sources; and @oreign #ncome&Set1o(( and carr)1(or=ard o( losses<
;roce$ure of Assessment/ @iling o( return o( income and Suorting Statements and 9ocuments<
8ssessment o( Ta,: 3ro0isional 8ssessment; 8ssessment on correct return; 5ni0ersal Sel(1
8ssessment; Sot 8ssessment; 8ssessment a(ter %earing; 8ssessment on t%e basis o( a C%artered
8ccountantHs Reort; Best1judgment 8ssessment; 3resumti0e 8ssessment7t%er issues in
assessment: 8ssessment in cases o( discontinuation o( or succession to business; 8ssessment (or
outgoing ersons and deceased ersons; 8ssessment o( escaed income; ?imitations (or assessment
Ta, audit<
Rates of Taxes: Ta, Rate on Caital gains and #ncome (orm =inningsTa, rate on ot%er income o(
indi0iduals; (irms and comaniesTa, Rate on non1residentHs income; #mosition o( Surc%arge<
Investment Ta> #re$it@ Ta> Rebate an$ Ta> Relief/ Rate o( in0estment ta, credit; #n0estment
allo=ance items and ma,imum limitTa, credit on Small or Cottage #ndustriesTa,1(ree income and
ta, creditTa, relie( (or a0oiding double ta,ation<
;ayment@ Refun$ an$ Recovery/ @our =a)s o( Ta, a)ment: Ta, deducted at source "T9S&;
8d0ance a)ment; 3a)ment on t%e basis o( return and a)ment on notice o( demand; Ta, Reco0er)
T9S as t%e @inal disc%arge o( ta, liabilit) "sec< G2C&<
In$ivi$ual Assessment/ 8ssessment co0ering all %eads o( income e,cluding s%are o( (irmHs
incomeClubbing o( #ncome<
Ta>ation of ;artnershi1 8irms/ Set1o(( and carr)1(or=ard o( losses b) (irm8ssessment o( (irms
8llocation (irmEs income among artners3artnersH total income including s%are o( (irmHs income
8ssessment in case o( c%ange in (irmHs constitution and in case o( constitution o( ne= successor (irm<
#or1orate Ta>ation/ 9e(initions o( Coman) and related terms9etermination o( Total #ncome
Ta, Rates and Ta, Rebates<
;rovi$ent@ Su1erannuation@ ;ension an$ :ratuity 8un$s/ Binds o( 3ro0ident @und "3@&:
:eneral; Contributor) and Recogni>ed3ri0ilege o( Recogni>ed 3@8ro0ed Suerannuation;
3ension and :ratuit) @unds<
Liabilities in S1ecial #ases/ ?iabilities o( reresentati0es; agents; (irms; association o( ersons;
artners; directors; liAuidators; etc<
A11eals An$ References/ 8eal to 8ellate Doint Commissioner o( Ta,es or Commissioner o(
Ta,es "8eals&; 8eal to Ta,es 8ellate Tribunal; Re(erence to .ig% Court 9i0ision and
8ellate 9i0ision8lternati0e 9isute Resolution "89R&<
-iscellaneous Issues/ 9e(ault and 3enalt)7((ence and 3rosecutionMet%ods o( 8ccounting@iling
o( Return o( !it%%olding Ta,@iling o( 8nnual #n(ormation ReturnTa, 80oidanceBond !as%ing
Transactions< Ta,1%olida) Sc%eme: #ndustrial undertakings; 3%)sical in(rastructural (acilit) and
Cooerati0e societ)<
4! Other Ta>es in an6la$esh/
ValueAA$$e$ATa> %VAT&/ #mortant terms$,emted :oods and Ser0ices7utut ta,#nut Ta,
Ta, eriodTa,able :oods#n0oiceManu(acturers/8T 8ut%orities< #mosition o( /8T
9etermination o( /alue (or /8TMet%ods and Time o( /8T a)mentSulementar) 9ut)
Turno0er Ta,Ta, RebateRegistration o( manu(acturers 9elegated o=ers8ointment /8T
o((icials1o((ence and enalties Con(iscation8eal1Re0isionsReco0er) o( claims8lternati0e
9isute Resolution<
#ustoms <uty/ 6atureScoe and imortance:oods 9utiable:oods 3ro%ibited/arious 9uties
under t%e Customs 8ctRates o( 9utiesTa, 3oints and /aluation Bases (or Customs 9ut)9ut)1
9ra=back and $,emtions3re1S%iment #nsection 8ut%orit) 8ssessment3enalties and
7((encesCustoms 8ut%orit)8eals and Re(erences8lternati0e 9isute Resolution<
E>cise <uty/ 6atureScoeSer0ices 9utiableRates o( 9uties8ssessment<
:ift Ta>/ C%arge o( :i(t Ta,9e(inition and C%aracteristics o( :i(t:i(ts to include certain trans(er
$,emtions (rom :i(t1ta,9etermination o( t%e 0alue o( :i(tsReturn o( :i(tsRates o( :i(t1ta,
3enalt) and 3rosecution8ssessment rocedures:i(t1ta, 8ut%orities<
Other Ta>es an$ <uties/ 6arcotics and ?iAuor 9ut)6on1Dudicial Stam?and Re0enue<
oo.s Recommen$e$ /
1< Bala; S<B< and 7t%ers; Ta, ?a=s =it% 3ro(essional 3ractice<
2< .<?< B%atia: Public Finance; /ikas 3ublsi%ing .ouse 30t< ?td<
+< :7B ":o0ernment o( Banglades%&: #ncome Tax Manual, Part IIncome Tax Ordinance, 1984
and Income Tax Manual, Part IIIncome Tax Rules, 1984<
'< :7B: alue !dded Tax !ct 1991 and alue !dded Tax Rules 1991
*< :7B: "ift Tax !ct 199#
-< :7B: $ustoms !ct 19%9
7< :7B: &xcise and 'alt !ct 1944
G< :7B: Finance !cts( Ordinances<
9< MCC# "Metroolitan C%amber o( Commerce and #ndustr)&: 'ummar) of *an+lades, Taxation
Rules<
#ourse #o$e (,,* -ar.s/ ,)) #re$its/ 4 #lass "ours/ 0)
#ourse Title Business Statistics "#n $nglis%&
,! Intro$uction/ 9e(inition; #mortance and scoe; ?imitations; T)es o( Statistical Met%ods; 9ata;
T)es o( data; Sources o( data< Classi(ication o( data; 7rgani>ing data 5sing data arra); Tabulation o(
data; gra%ical resentation o( data; t)es o( diagrams<
*! -easures of #entral Ten$ency/ 7bjecti0es o( a0eraging; ReAuisites o( a measure o( central
Tendenc); Measures o( Central tendenc); Mat%ematical a0erages; :eometric mean; .armonic mean;
80erages o( osition; artition 0alues; Mode; Relations%i bet=een mean; median; and mode1
comarison bet=een measures o( central tendenc)<
2! -easures of $is1ersion/ Signi(icance o( measuring disersion1classi(ication o( measures o(
disersion1distance measures1a0erage de0iation measures< Measures o( Ske=ness and Burtosis<
4! ;robability an$ 1robability $istributions/ Concets o( robabilit)1de(inition o( robabilit)1
combinations o( ermutations1Rules (or robabilit) and algebra o( e0ents1Ba)esH T%eorem1
3robabilit) distributions1e,ected 0alue and 0ariance o( a random 0ariable19iscrete 3robabilit)
distributions1continuous robabilit) distribution<
5! Sam1lin6 an$ Sam1lin6 $istributions/ Reasons o( Samle Sur0e)13oulation arameters and
samle statistics1Samling Met%ods1Samling distributions1Samling distribution o( Samle mean1
Samling distribution o( samle roortion<
0! "y1othesis Testin6/ :eneral rocedure (or .)ot%esis Testing19irection o( t%e .)ot%esis Test1
$rrors in .)ot%esis Testing1.)ot%esis Testing (or Single oulation mean1.)ot%esis Testing (or
di((erence bet=een t=o oulation means1.)ot%esis testing (or single oulation roortion1
.)ot%esis testing (or oulation mean =it% small samles1.)ot%esis testing based on @1
9istribution<
(! #orrelation an$ Re6ression Analysis/ Signi(icance o( measuring correlation1Correlation and
causation1Met%ods o( correlation 8nal)sis1SearmanHs Rank correlation coe((icient< 5nderstanding
Regression anal)sis and its ad0antages13arameters o( Simle linear Regression model1Met%ods to
determine Regression coe((icients<
+! 8orecastin6 an$ time series analysis/ 5nderstanding @orecasting1@orecasting Met%ods1Time series
anal)sis1time series decomosition Models1Trend rojection met%ods1 Iuantitati0e (orecasting
met%ods1Measurement o( Seasonal e((ects1measurement o( c)clical 0ariations1Residual Met%od1
Measurement o( #rregular 0ariations<
7! In$e> Number/ 5nderstanding inde, number1t)es o( #nde, numbers1C%aracteristics and 5ses o(
inde, numbers1Met%ods (or construction o( 3rice inde,es1un=eig%ted rice inde,es1=eig%ted rice
inde,es1Iuantit) or /olume inde,es1/alue inde,es1Tests o( 8deAuac) o( #nde,es1C%ain #nde,1
Consumer 3rice inde,es<
oo.s Recommen$e$/
1< Bruce ?; Bo=erman; Ric%ard T<7< Connel; Mic%ael ?; .and : *usiness 'tatistics in Practice
2< 9r< Md< Ra(iAul #slam; Business Statistics<
#ourse #o$e (**( -ar.s/ ,)) #re$its/ 4 #lass "ours/ 0)
#ourse Title -acro Economics
,! Overvie9 of -acroeconomics/ Be) concets o( Macroeconomics18ggregate Sul) and 9emand<
*! -easurin6 Economic Activity/ :ross 9omestic 3roduct: T%e Jardstick o( an $conom)Hs
3er(ormance19etails o( t%e 6ational 8ccounts1Be)ond t%e 6ational 8ccounts13rice #nde,es and
#n(lation<
2! #onsum1tion an$ Investment/ Consumtion and Sa0ing1Consumtion; #ncome; and Sa0ing1
6ational Consumtion Be%a0ior< #n0estment1T%e #n0estment 9emand Cur0e17n to t%e T%eor) o(
8ggregate 9emand<
4! usiness 8luctuations an$ the Theory of A66re6ate <eman$/ Business @luctuations1Business
C)cle T%eories< @oundations o( 8ggregate 9emand1T%e 9o=n=ard Sloing 8ggregate 9emand
Cur0e1Relati0e #mortance o( @actors #n(luencing 9emand<
5! ;rocess of Economic :ro9th/ T%eories o( $conomic :ro=t%1T%e 3atterns o( :ro=t% in
Banglades%<
0! The #hallen6e of Economic <evelo1ment/ $conomic :ro=t% in 3oor countries18sects o( a
9e0eloing Countr)18lternati0e models (or 9e0eloment<
(! Unem1loyment an$ the 8oun$ations of a66re6ate Su11ly/ T%e @oundations o( 8ggregate Sul)1
5nemlo)ment<
+! Ensurin6 ;rice Stability/ 9e(inition and imact o( in(lation1Modern #n(lation T%eor)1 9ilemmas o(
8nti1in(lation 3olic)<
7! ;olicies for :ro9th an$ Stability/ T%e $conomic ConseAuences o( t%e :o0ernment 9ebt1
Stabili>ing t%e $conom)1$conomic 3rosect in t%e 6e= Centur)<
oo. Recommen$e$/
3aul 8< Samuelson K !illiam 9< 6ord%aus; &conomics, Mc:ra= .ill; 1Gt% $dition<
#ourse #o$e *00* -ar.s/ ,)) #re$its/ 4 #lass "ours/ 0)
#ourse Title "U-AN RESOUR#E -ANA:E-ENT
,! Intro$uction to "uman Resource -ana6ement/ 9e(inition; imortance; (unctions; models;
en0ironment in(luencing .RM; globali>ation and its imact on .RM<
*! AcBuisition of "uman Resources/ .uman Resource lanning; its imortance; stes; e((ects o(
retirement on .uman Resource lanning< Dob anal)sis; de(inition; met%ods; uroses; recruitment
sources; (actors e((ecting recruitment; constraints and sources; Selection rocess; bene(its o( roer
selection; discrete and comre%ensi0e selection rocess; c%aracteristics o( good selection de0ices;
Selection de0ices; alication (orms; tests inter0ie=s; background in0estigations; sociali>ing ne=
emlo)ee; meaning; rocess; consideration in de0eloing sociali>ing rogram<
2! <evelo1ment of "uman Resources/ Meaning o( training and management de0eloment; training
and learning determining needs (or training; training met%ods; met%ods o( de0eloing managers;
Career de0eloment; meaning; imortance; stages; tec%niAues; #nstitutions criteria (or distribution<
4! -otivation of "uman Resources/ Moti0ation; meaning; rocess; t%eories; alications;
3er(ormance araisals; rocess; met%ods; (actors distorting araisals; suggestions (or imro0ed
araisals< Re=ards; t)es Aualities; criteria (or distribution!
5! -aintenance of "uman Resources: Comensation 8dministration; (actors e((ecting salar) structure;
job e0aluation; incenti0e comensation lans; e,ecuti0e comensation< Bene(its and Ser0ices; imact
on moti0ation; legal reAuirements; 0oluntar) bene(its and ser0ices; imact on moti0ation; legal
reAuirement; 0oluntar) bene(its and ser0ices ro0ided; current trends $mlo)ee disciline; de(inition;
t)es o( discilinar) roblems; (actors determining discilinar) actions; guidelines (or administering
disciline; discilinar) actions a0ailable (or managers< Sa(et) and .ealt%; sa(et) rograms; %ealt%
rograms; =ork stress; emlo)ee burnout; $mlo)ee relations; (ormation and registration o( trade
unions; institutional met%ods o( maintaining good relations< :rie0ance %andling rocess; collecti0e
bargaining and ot%er met%ods o( resol0ing disutes and industrial democrac)<
oo.s Recommen$e$/
1< 9a0id 8 9ecen>o and Ste%en 3 Rabbins; .uman Resource Management; Do%n !ile) and sons; #nc<
6e= Jork<
2< :ar) 9essler; .uman Resource Management; 3rentice1.all o( #ndia; 6e= 9el%i<
+< $mlo)ment o( ?abor "Standing 7rders& 8ct; 19-*<
'< #ndustrial Relations 7rdinance; 19-*<
#ourse #o$e *070 -ar.s/ %5)C5)&',)) #re$its/ %*C*&' 4
#ourse Title Viva Voce C Term ;a1er