ffi Department of Accou nti ng

gs and lnformation Systems

University of Dhaka
 MASTER OF ACCOUNTANCY IN TA)OATION
DEPARTMENT OF ACCOUNTING & INFORMATION SYSTEMS
UNIVERSITY OF DHAKA

INTRODUCTION
The Department of Accounting and lnformation Systems in the University of Dhaka is a center of excellence for
accounting, auditing and taxation education in Bangladesh. lts graduates are prominent in corporate businesses and the
accounting profession of this country. This department is endowed with a pool of world class faculties bearing ph.D.s
and/or professional degrees. lt is also deeply integrated with government institutions. c.ofessronal organizations and
corporate businesses. As internationalizing of higher education has accelerated n r-ecen::mes the Department of
Accounting & lnformation Systems has concluded many academic exchanges ani researcr. ccilabor-ations with foreign
universities, notably in the United States and Japan. A motivation of this deepeninE niegra:ion ai -,o-re and abroad is to
address a widening skillgap rn the Bangladesh.lob market by devising new Jroqrars Dei,cl rakers and in6ustry
leaders have observed that $ousands of hrgnrv skilled foreigners are no$ erooye6 ^ Ba.gacesl. corporate
businesses, delivenng thern accoun0r€. audrung anc other manage"ial servlces or€n lnr€ 3r€ aJbourid remttance of
their eamings has kect soanr€ rnto b{hons of U S do{hrs Thrs emergrng paner- s r.eatenrng f-adr0onat
1ob s€cur.} of
locat execrltves anc nurldr-eds C thotrsands C 'rett entrants rnto fle Job market Clr Master or Acco.intancy rn Taxatron
is a graduate degree program for addressrrg this *rdenrng skill gap rn fie co,untr!.

An Entranc€ to the Faculty of Business Studies, University of Dhaka

PROGRAH DESCRIPTION
The 'Master of Accountancy in Taxation' is a high level, specialist degree program in the Department of Accounting and
lnformation Systems of the University of Dhaka. The MAT program will prepare you to be a tax advisor, accountant,
financial planner. lawyer. or consultant with a critical and deep understanding of taxation system of an emerging
economy in a global conteld. The program is designed to meet the growing needs of taxation professionals and
practitioners to deal with complex taxation issues involved in business decisions and transactions. lt will create you
in a
set of relevant and transfenable skills catering to the globaljob market. The program will impart fundamental knowledge
of major technical, conceptual. and research issues in the area of tax and taxation, and provide training in the practical
and procedural aspects of taxation. Students will also explore the ethical and legal obligations of practicing in the area
of taxation, and collaborating with tax practitioners. The program will also focus on developing skills in research,
analysis and independent writing in the areas of taxation and public finance.

TARGET GROUP
lf you are, or plan to be, a taxation specialist in the public or private sector, a manager with a tax agency, an
international taxation advisor, a financial planner, or a finance director, the Master of Accountancy in Taxation is the
degree program of your choice. Given that Bangladesh's development is private-sector led, corporate businesses
account for an increasing share of employments. As an accountant with sound technical knowledge and practical
training in taxation, you will occupy a central role in corporate management. lf you are a practicing chartered accountant
(CA) or a cost and management accountant (CMA), you will find this program highly relevant for your continuing
professional development.
The National Board of Revenue (NBR) is at the heart of government finance. A low tax-GDP ratio of 12o/o itself is
indicative of the dearth of proper human capital in tax administration. NBR officials will thus find our program invaluable
for efficient revenue administration. Tax lawyers too require training in the accounting and legal aspects of taxation. lt is
undeniable that the lack of human capital in taxation is impeding both the NBR and tax payers in complying with tax
codes. The public accounts and audit departments of the government is another area of concern. The office of the
Comptroller and Auditor General has long insisted on such a graduate program for the University of Dhaka. The 'Master
of Accountancy in Taxation' program will thus be a supply side response to this widening gap.

MASTER OF ACCOUNTANCY IN TAXATION CURRICULUM

The Master of Accountancy in Taxation consists of a core curriculum and an elective curriculum. The core curriculum is
comprised of eight (08) course units of three (03) credits each. The elective curriculum includes twenty five course units;
and a student shall pursue a minimum of six course units from this category. After the completion of the requisite course
work, a graduate student shall undertake a master thesis in areas of taxation and public finance and it will weigh six (06)
credits. The 'Master of Accountancy in Taxation' program is therefore a 48-credit hour graduate program.

CORE COURSES
CODE COURSE TITLE CREDITS
MAT8lO,I Taxation of lndividuals and Pass-Through Entities 3
MAT8102 Taxation of Corporations and Trusts 3
MAT8103 Ethics in Business 3
\4AT81 04 Value Added Tax (VAT): Design and Structure/ Goods and Services Taxes (GST): Design and Structure 3
htATS 1 05 lntemailor:a Tax: Design and Structure J
MAT8106 Taxes and Busfuress Suategy a
J
MAT8107 Tax Accounting 3
MAT8108 Tax Practice and Procedures 3

ELECTIVE COURSES
CODE COURSE TITLE CREDITS
MAT82O1 Financial Accounting 3
MAT8202 Cost and Management Accounting 3
MAT82O3 Public Finance 3
MAT82O4 Principles of Finance 3
MAT8205 Advanced Financial Accounting 3
MAT8206 Quantitative Methods for Business 3
MAT82O7 Financial Statement Analysis 3
MAT82O8 Tax Audit 3
MAT8209 Advanced Corporate Taxation 3
MAT821O Advanced Topics in lnternational Tax 3
MAT821 1 Pension, Superannuation and Profit-sharing Plans 3
MAr8212 Family Tax Planning and Wealth Transfer Taxation 3
MAT8213 Taxation of Financial lnstruments 3
MAr8214 Tax Litigation 3
MAT8215 Asia-Pacific Tax Regimes 3
MAT8216 Tax Policy 3
MAT8217 Tax Planning and AntiAvoidance Provisions 3
MAT8218 Principles of Tax Transfer Pricing 3
MAT8219 Taxation of Corporate Finance 3
MAT822O Principles of Revenue Administration 3
MAT8221 Double Tax Agreements 3
MAT8222 International Tax Research 3
MATB223 Tax of Propefty Transactions 3
MAT8224 Taxation of Capital Gains 3
MAT8225 Taxation of Mergers and Acquisitions 3
ACADEMIC RULES
The Master of Accountancy in Taxation can be studied on either a fulltime (four courses a senreter) or a parttime basis (a
minimum of two courses per semester). An academic semester is of twenty
week (equivalent to five months) duration. A course unit shall involve two
lectures of 90-minutes each every week over a period of twenty weeks. A
course unit shall be evaluated by two midterm tests (30%), class participation
(10%), class tests (10%), a prolect paper (10%) and a final exam (40%). A
midterm test will usually be of one-hour duration. The final exam will be of two.
hour duration and subject to a single-examiner evaluation. The uniform grading
system recommended by the University Grants Commission (UGC) will
comprise the grading policy of the program. lnstructors will publish their final
results within a week after the end of term-final exam.
A parsff ,'s i E-rzt r dea setirE for your study,
arrt E{r }irr r t'!e pn1t. C BrLstness Studies.

RETAKE RULE
A student earning B or below B grade in any course in any term shall be allowed to inprove the grade by retaking the
course in subsequent semesters. A sfudent can retake a @urse only once. lf a student faib to improve his/her grade.
the previous grade will prevail.

WAIVER POLICY
A student being a member of any recognized professional accountancy and/or auditing organizatrcns or a bar council or
having a previous graduate degree in areas of business, economics, and law shall be entitled to a waiver of maximum
four courses. Waiver decisions will depend on institutional background and his/her performance in respective courses.
Waiver decision of the program committee is final and caqrot becontested

DEGREE REQUIREMENTS
A graduate student of the Master of Accountancy in Taxation program shall be entitled to the degree if he/she fulfils the
following requirements:
1) A successful completion of 48 credit hours of course works and thesis work;
2) A minimum CGPA of 2.50;
3) Completion of the degree requirements within a period of six academic years from the year of first
admission into the program; and
4) No "F" grade in any course work or master thesis of the program.

ENTRY REQUIRETENTS
A recognized bachelor degree (or equivalent qualification), preferably in areas of accounting, business, law, and
economics is the basic entry requirement. Applicants bearing a third class or CGPA<2.50 in any degree program are
not eligible for application. A call for admission will be published twice a year. Applicants shall be subject to a written
test worth 70 points. Previous academic attainment and an interview shall account for 20 points. Prior work experience
(of more than 2 years) in relevant fields is entitled to a maximum 10 points. A final list of selected students will be
published in the notice board of the program office.

FEESAND CHARGES*
SL# ltem Description Amount (Taka)
1 Application Form 2,000
2 Admission Fee 10,000
3 Semester Fee (per semester) 8,000
4 University Registration Fee 2,000
5 Course Fee (per credit) 4,000
6 Course Exemption Fee (per credit) 2,000
7 Computer Lab Fee 5,000
8 lD card & Library Card Fee 500
I Residential Hall Fee 500
10 Student Advising Fee (per semester) 500
11 Waiver Application Fee (per course) 300
12 TranscripUTestimonial Fee 800
*The above fee structure is approved by the university authority. The authority preserves the right to make any change in program rules and fee structure as it deems
appropriate. lt is estimated that a regular student who wll pursue the program in two years will incur an approximate TK. 250,000 in the form of tuition fees and other charges.
COLLABORATIONS AT HOME AND ABROAD
The Depaftment of Accounting and lnformation Systems has concluded a number of academic and research
exchanges with foreign universities for internationalizing its degree programs. The Master of Accountancy in
Taxation Program is also planned to be a collaborative program with similar programs of foreign universities. A
motivation is to facilitate credit transfer to partnering universities. The deepening linkage between the Department
and professional organizations at home and abroad is one key organizational capital. We are committed to fufiher
broadening this capital. We are now negotiating a number of MOUs or agreements with professional organizations
so that our graduates secure a faster route to become members of those professional bodies. They include the
lnstitute of Chartered Accountants of Bangladesh (ICAB), Chartered lnstitute of Management Accountants (CIMA),
the lnstitute of Cost and Management Accountants (ICMAB), Bangladesh Bar Council, and Association of lncome
Tax Practitioners. lt is noteworthy that our Department has long partnered with chamber bodies notably including
the Federation of Bangladesh Chambers of Commerce and lndustries (FBCCI), and Dhaka Chamber of Commerce
and lndustries (DCCI).

PROGRAM COMMITTEE
The Master of Accountancy in Taxation is governed by a three-member program committee to be led by a Program
Director. Short biographies of the members of the program committee are appended below.

Professor Dr. Mizanur Rahman, Director

Dr. Mizanur Rahman is a Professor in the Department of Accounting & lnformation Systems of the University of
Dhaka. He is currently the Director of Master of Accountancy in Taxation program. He is also the Executive Director
of Dhaka University Technology Transfer Oflice (DUTTO). an initiative funded by the World Bank and administered
by the University Grants Commission of Bangiadesh (UGC). He got his undergraduate and graduate degrees in
Accounting from the same university. Later he obtained Master and Ph.D. degrees in public policy from Nationai
Graduate lnstitute for Policy Studies, Japan. Dr. Rahman worked as a research scholar at the Research lnstitute of
Economy, Trade and lndustry (RlETl) of the Government of Japan. Then he worked as an economist at the Asian
Development Bank lnstitute (ADBI). He was a visiting professor to Graduate School of Economics and
Management, Tohoku University. ln January 2010, the Global Development Network (GDN) awarded him 'GDN
Medal for Research on Development.'The U.S. Department of State awarded him a senior fellowship in 2015 to
participate in EducationUSA Leadership lnstitute for the promotion of University-lndustry linkages. Dr. Rahman has
more than 15 years of teaching experience in areas of Financial Accounting, Financial Statement Analysis and
Security Valuation, Corporate Finance, Auditing, Corporate Tax Management, Macroeconomics, and lnternational
Finance. His research areas include Corporate Governance, Accounting Regulation and Corporate Reporting,
Securities Valuation, Stock Exchange Governance, Capital Market Development, Trade and Exchange Rate
Economics.

Professor Dr. Md. Hamidullah Bhuiyan, Deputy Director

Dr. Md Hamidullah Bhuiyan is a Professor in the Department of Accounting & lnformation Systems of the University
of Dhaka. Currently, he is the Deputy Director of Master of Accountancy in Taxation program. Dr. Bhuiyan
completed B.Com. (Hons.) and M.Com. in Accounting from the same university. Later he was awarded Ph.D. from
La Trobe University, Australia. His research interest is earnings manipulation in corporate businesses. His teaching
interests include Advanced Financial Accounting, Corporate Finance, Cost and Management Accounting, and
Taxation.

Professor Abdul Hakim, Chairman and ex-officio Member

Prof. Abdul Hakim is the current Chairman of the Department of Accounting and lnformation of the University of Dhaka.
He earned his B.sc. (Hons.) and M. Sc. (Applied Math) degrees from the same university. Later he obtained MBA
(Major Finance) from Brunel University, the United Kingdom. His teaching and research interest are in areas of
Quantitative Analysis, Finance and Financial lnstitutions, Research Methodologies, Corporate Governance & Ethics,
and Project Management.
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A view of the MBA Building, Faculty of Business Studies, University of Dhaka.

ffi lVlaster of Accountancy in Taxation

Departme"'.1i?3:1Tl?g
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svstems

Mailing Address PhysicalAddress

Master of Accountancy in Taxation Master of Accountancy in Taxation
Department of Accounting and lnformation Systems Program Office: Room#3003, MBA Building
University of Dhaka Faculty of Business Studies
Dhaka-1 000, Bangladesh University of Dhaka, Dhaka-1000, Bangladesh
Tel: +8802 9661900, Ext. 7891 Tel: +8802 9661900, Ext. 7891
Fax: +8802 9667222 Fax: +8802 9667222
E-mail: mat@du.ac.bd E-mail: mat@du.ac.bd

Published by the Department of Accounting and lnformation Systems

@ Master of Accountancy in Taxation Program 2017