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Syllabus for 4 years B.B.A. Honours Course
Subject : Accounting
Session : 2009-2010
Fourth Year
Course Code Course Title
Marks
Accounting Theory
100
Advanced Auditing & Professional Ethics
100
Organizational Behavior
100
Corporate Law and Practices
100
Working Capital Management And
100
Financial Statement Analysis
Advanced Accounting II
100
Investment Analysis and Portfolio
100
Management
Research Methodology (In English)
100
History of the Emergence of Independent
100
Bangladesh
100=(50+50)
Viva-voce + Term Paper
Total=
1000
Credits
4
4
4
4
4
4
4
4
4
4
40
Detailed Syllabus
Course Code :
Course Title:
Marks : 100
Accounting Theory
Credits : 4
Class Hours : 60
1.
2.
3.
4.
2. Dhiman Chowdhury.
Course Code :
Course Title :
Marks : 100
Credits : 4
Advanced Auditing & Professional Ethics
Class Hours : 60
Course Code :
Course Title :
Marks : 100
Organizational Behavior
Credits : 4
Class Hours : 60
Course Code :
Course Title :
Marks : 100
Corporate Law and Practices
Credits : 4
Class Hours : 60
Companies Act
Course Code :
Course Title :
Marks : 100
Credits : 4
Class Hours : 60
Working Capital Management and Financial Statement Analysis
2. Hampton
3. Bernstein, L.A and J.J. Wild
:
:
Course Code :
Marks : 100
Credits : 4
Class Hours : 60
Course Title : Advanced Accounting II
A. Financial Accounting
1. Valuation of Goodwill and Shares : Nature of Goodwill, Types of Goodwill,
Methods of Valuing Goodwill, Valuation of Shares, Need for Valuation, Methods of
Valuation.
2. Royalty Accounts : Royalty, Minimum Rent, Short workings, Recoupment of Short
working, Accounting Entries in the Books of Leassee and Landlord, Sub-lease.
3. Business Combination : Accounts for Business Purchase, Amalgamation,
Absorption and Reconstruction of Companies (IAS)#, Introduction to Inter-Corporate
Investment and Business Combinations, Consolidated Statements on Acquisition
Date and After Acquisition Date, Intercompany Sale of Inventory, Land and other
Assets, Intercompany Profits in Depreciable Assets.
4. Double Account System : Features of Double Account System, Differences between
Single Account System and Double Account System, Double Account System and
Double Entry System, Advantages and Disadvantages of Double Account System,
Preparation of Revenue Account, Net Revenue Account, Capital Account and
General Balance Sheet, Extension and Replacement of Fixed Assets.
5. Branch and Department Accounts :
6. Accounting for Foreign currency Transactions ad Reporting of Foreign Operations.
B. Government Accounting, Non-Profit Organaization and NGO Accounting.
7. Government Accounting and Reporting : Accounting Principles of Government
Units, The Fund Structure, Integration of Budgetary Accounts, The Basis of
Accounting.
8. Government Budgeting : Budget for Resource Management, Program Budget,
Budget Preparation and Budget Administration.
9. General Fund and Special Revenue Funds : Journalizing, Ledger Posting,
Preparation of interim and Year-end Financial Statements.
10. Operation and Accounting Procedures : Capital Project Funds, Debt Service
Funds, Special Assessment Funds, Internal Service Funds, Enterprise Funds, Trust and
Agency Funds.
11. Non-Profit Organization and its Accounts : Accounting for Clubs, Hospitals,
Educational Institutes, Capital Fund, Receipts and Payments Accounts, Income and
Expenditure Statement, Balance Sheet.
12. Account for NGO : System of keeping Accounts by NGO, Project-wise Accounting.
Books Recommended :
1. Donald E. Keiso, Jerry J. Waygandt
and Terry D. Warfield
Intermediate Accounting
3. Hay, Leon E
Course Code :
Course Title :
Marks : 100
Credits : 4
Investment Analysis and Protfolio Management
Class Hours : 60
2. Haugen, R.A
Portfolio
Course Code :
Course Title :
Marks : 100
Credits : 4
Research Methodology (In English)
Class Hours : 60
2. C. R. Kothari
Course Code
Course Title:
Marks: 100
Credits: 4
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Class Hours: 60
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2.
a.
b.
c.
d.
Proposal for undivided sovereign Bengal and the partition of the Sub Continent, 1947.
Rise of communalism under the colonial rule,
Lahore Resolution 1940.
The proposal of Suhrawardi and Sarat Bose for undivided Bengal : consequences
The creation of Pakistan 1947.
5. Military rule: the regimes of Ayub Khan and Yahia Khan (1958-1971)
a. Definition of military rules and its characteristics.
b. Ayub Khans rise to power and characteristics of his rule (Political repression,
democracy, Islamisation)
c. Fall of Ayub Khan and Yahia Khans rule (Abolition of one unit, universal suffrage,
Legal Framework Order)
Basic
the
a.
b.
c.
d.
Homecoming
Making of the constitution
Reconstruction of the war ravaged country
The murder of Bangabondhu and his family and the ideological turn-around.
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Course Code
Course Title:
Marks: 50+50=100
Viva voce + Term Paper
Credits: 2+2=4
Class Hours: 60