NATIONAL UNIVERSITY

Syllabus
Department of Management

Detailed Syllabus of Third Year

Four-Year B.B.A. (Honours) Course

Effective from the
Session : 2009–2010
 National University
Syllabus for 4 years BBA Honours Course
Subject : Management

Third Year (Honours)

Third Year: 32 Credit Hours

Course No. Course Title Marks Credit Hours
2672 Office Management 100 4
8267 Supply Chain Management-I 100 4
2673 Legal Environment of Business 100 4
8251 Management Accounting (in English) 100 4
8242 Financial Management (in English) 100 4
8241 Banking and Insurance Theories, Laws and Accounts 100 4
8266 Marketing Management 100 4
8264 Entrepreneurship 100 4
Total = 800 32
 Course Code 2672 Marks: 100 Credits: 4 Class Hours: 60
Course Title Office Management
1. Introduction: Meaning and importance of office and office management, functions of office, nature
and scope of office management, modern concept of office management characteristics of office
work, departmentation, centralization and co-ordination of office work, office workers and their job,
status and qualities of an office manager.
2. Office Accommodation: Selecting the location of office, its environment and decoration; layout 
its importance, objectives, types, space planning, advantages of good layout.
3. Office Furniture and Equipment: Furniture  types, selection and layout; office mechanisation 
its objects, advantages and disadvantages, office machine  classification : computer, printer,
scanner, photocopiers, fax machine, MFOM; factors of machine selection, use of labour saving
devices.
4. Record management: Purposes of record keeping and management, procedure; filing 
importance, methods, principles, selecting filing equipments and requirement of good filing; Indexing
 importance, methods and steps of indexing.
5. Office manual and office forms: Definition and importance, types of office manual, steps in
preparing office manual, features of a good office manual and designing office form.
6. Office work measurement and cost control: Importance and purposes of office work measurement,
methods of measurement and limitation nature and importance of office cost control and methods of
its cost control.
7. Office Secretary: Definition, types, importance & necessity, qualities of a secretary, functions and
duties of a private secretary; company secretary appointment, qualification, functions, rights,
duties and liabilities and legal position.
8. Meetings: Various types of meetings, prerequisites of valid meetings, preparing agenda, notice,
minutes, motion and resolution of different meetings, quoram, proxy, methods and procedures of
voting.
9. Office Correspondence and Report writing: Drafting of official and semi-official letters,
procedures of writing reports, features of a good report, statutory report, directors, report Sand annual
report and procedures for handling different types of mail, GEP, EMS, IPS and courier services.
10. Office management in Bangladesh: Characteristics, importance, various types of office employees
and their salary & fringe benefits, office disciplines etc.

Book References:
1. G.R. Terry : Office Management and Control
2. S. P. Arora : Office Organization and Management
3. Whited, Geoffery : Office Practice
4. Leffingwell and Robinson : Office Management
5. B.N. Tandon : Manual Office Management and Correspondence
 Course Code 8267 Marks: 100 Credits: 4 Class Hours: 60
Course Title Supply Chain Management-I
1. Understanding the Supply Chain: What is a Supply Chain?-Historical Perspective-The objective
of a Supply Chain-The Importance of a Supply Chain-Decision Phases in a Supply Chain-Process
Views of a Supply Chain.
2. Supply Chain Performance- Achieving Strategic Fit and Scope: Competitive and Supply Chain
Strategies-Achieving Strategic Fit-Expanding Strategic Scope-Obstacles to Achieving Strategic Fit.
3. Supply Chain Drivers and Metrics: Impellers of Supply Chain-Drivers of Supply Chain
Performance-Framework for Structuring Drives-Facilities-Inventory-Transporation-Information-
Sourcing-Pricing-Obstacles to Achieving Strategic Fit.
4. Designing Distribution Networks and Applications to e-Business: The Role of Distribution in
the Supply Chain-Factors Influencing Distribution Network Design-Design Options for a
Distribution Network-e-Business and the Distribution Network. Distributions Channels of
Agricultural Product, FMCG Sector and Commodities in Bangladesh-Distribution Networks in
Practice.
5. Network Design in the Supply Chain: The Role of Network Design in the Supply Chain- Factors
influencing Network Design Decisions- Framework for Network Design Decisions- Models for
Facility Location Design Decisions- Models for Facility Location and Capacity Allocation- The
Role of IT in Network Design-Networking Tradition with Modernity- Making Network Design
Decisions in Practice- The Impact of Uncertainty on Network Design
6. Designing Global Supply Chain Networks: The Impact of Globalization on supply Chain
Networks- The Off shoring Decision: Total Cost- Risk Management in Global Supply Chains- The
Basic Aspects of Evaluating Global Supply Chain Design- Evaluating Network Design Decision
Using Decision Trees- AM Tires; Evaluation of Global Supply Chain design Decisions Under
Uncertainty- Making Global Supply Chain Design Decisions Under Uncertainty in Practice-
Uncertainty in Global Supply Chain Operations.
7. Demand Forecasting in a Supply Chain: The Role of Forecasting in a Supply Chain-
Characteristics of Forecasts- Components of a Forecast and Forecasting Methods- Basic Approach
to Demand Forecasting- Time-Series Forecasting Methods- Measures of Forecast Error-
Forecasting Demand. The Role of IT in Forecasting- Risk Management in Forecasting- Forecasting
in Practice.
8. Aggregate Planning in a Supply Chain: The Role of Aggregate Planning in a supply Chain- The
Aggregate Planning Problem- Aggregate Planning Strategies- Aggregate Planning in Excel- The
Role of IT in Aggregate Planning- Inventory Planning and Economic Theory Aberrations-
Implementing Aggregate Planning in Practice.
9. Sales and Operations Planning-Planning Supply and Demand in a Supply Chain: Responding
to Predictable Variability in the Supply Chain- Managing Supply- Managing Demand-
Implementing Sales and Operations Planning in Practice- Tacking Predictable Variability in
Practice.

Books Recommended:
Sunil Chopra, Peter Meindl & D. V. Kalra, Supply Chain Management: Strategy, Planning and Operation,
4th Edition, Pearson Education
 Course Code 8251 Marks: 100 Credits: 4 Class Hours: 60
Course Title: MANAGEMENT ACCOUNTING (in English)
1. Introduction: Definition of Management Accounting and Its Relation with Financial and Cost
Accounting, Management Accounting and Decision Making, Importance of Ethics, Management
Accounting in Service and Nonprofit Organizations, Cost-Benefit and Behavioral Considerations,
Management Process and Accounting, Planning and Control for Product Life Cycles and the Value
Chain, Career Opportunities in Management Accounting, Changes in Business Processes and
Management Accounting, Management Accounting Profession.
2. Cost Concepts and Classifications: General Cost Classifications- Cost Classifications on Financial
Statements - The Flow of Cost in a Manufacturing Company- Cost Classifications Predicting Cost
Behavior- Cost Classifications for Decision Making.
3. Absorption and Variable Costing: Variable and Absorption Costing, Variable vs. Absorption
Costing: Operating Income and Income Statements, Absorption Costing and Performance
Measurement, Comparing Inventory Costing Methods: Absorption, Variable, & Throughput/Super-
Variable Costing, and Actual, Normal & Standard Costing; Denominator-Level Capacity Concepts
and Fixed-Cost Capacity Analysis, Choosing a Capacity Level for different purposes, Planning and
Control of Capacity Costs.
4. Cost-Volume-Profit Relationships: Identifying Resources, Activities, Costs, and Cost Drivers,
Variable and Fixed Costs, CVP Analysis: Computing the Break-Even Point (BEP), Graphing the BEP,
Changes in Fixed Expenses, Changes in Unit Contribution Margin, Target Net Profit and an Incremental
Approach, Multiple Changes in Key Factors; Additional Uses of CVP Analysis: Best Cost Structure,
Operating Leverage, Margin of Safety, Contribution Margin and Gross Margin; Nonprofit Application of
CVP Analysis, Sales-Mix Analysis, Impact of Income Taxes.
5. Relevant Costs for Decision Making: Management’s Decision-making Process-Identifying
Different Costs and Benefits- Different Costs for Different Purposes-The Incremental Analysis
Approach-Types of Incremental Analysis- Accept an Order at a Special Price-Make or Buy-Sell or
Process Further-Retain or Replace Equipment- Eliminate an Unprofitable Business Segment-Allocate
Limited Resources.
6. Budgeting and Budgetary Control: Budgets and the Organization; Potential Problems in
Implementing Budgets, Planning Horizon (Strategic Plan and Long-Range Planning); Types of Budgets:
Master Budget (Pro Forma Statements) and Continuous Budgets (Rolling Budgets); Components of a
Master Budget: Operating Budget/Profit Plan (Sales budget, Purchases budget, Cost of goods sold
budget, Operating expenses budget, Budgeted income statement), and Financial budget (Capital budget,
Cash budget, Budgeted balance sheet); Preparing the Master Budget; Activity-Based Master Budgets
(Functional Budgets and Activity-Based Budgets)..
7. Flexible Budget: Flexible Budget and Fixed Budget-Characteristics of Flexible Budget-Advantages
of Flexible Budget-Segregation of Semi-variable Cost-Preparation of Flexible Budget.
8. Standard Costing: Concepts-Standards and Budgets-Advantages of Standard Costing-Analysis of
Material, Labor and Overhead Variances.

Books Reference:
1. C. T. Horngren, G. L. Sundem, W. O. Stratton, J. Schatzberg, and D. Burgstahler. Introduction to
Management Accounting (Latest Edition). Upper Saddle River, New Jersey: Prentice Hall.
2. Ray H. Garrison, Eric W. Noreen, and Peter C. Brewer. Managerial Accounting (Latest Edition).
Boston: McGraw-Hill & Irwin.
3. Charles T. Horngren, Srikant M. Datar, Madhav V. Rajan. Cost Accounting: A Managerial
Emphasis (Latest Edition). Upper Saddle River, New Jersey: Prentice Hall.
 Course Code 8242 Marks: 100 Credits: 4 Class Hours: 60
Course Title: FINANCIAL MANAGEMENT (in English)
1. Goals and Functions of Finance: Meaning of Financial Management; Financial Goal: Maximize
Shareholder Wealth; Maximization of EPS; Corporate decisions, Importance of Financial
Management, Factors influencing financial decisions. Agency Problems, Dealing with Agency
Problems; Principle of Financial Management; Social Responsibility; Corporate governance.
2. Capital Budgeting and Risk Analysis: Risk Evaluation Approaches-Certainty Equivalents (CE),
Risk-adjusted Discounted Rates (RADR), CE vs RADR., Probability Distribution Approach,
Decision Tree Approach, Behavioral Approach for Dealing with Risk-Sensitivity Analysis,
Simulation.
3. Theory of Capital Structure: Introduction to the Theory; Assumptions and Definitions; NI
Approach, NOI Approach and Traditional Approach; Modigliani-Miller (MM) Position; Arbitrage
process; Taxes and Capital Structure; Corporate plus Personal Taxes; Merton Miller’s Equilibrium;
Effects of Bankruptcy Costs, Tradeoff model, Pecking order theory.
4. Dividend Policy: Procedural Aspects of Paying Dividends; Types of Dividend Policies; Factors
Affecting Dividend Policy; Dividend Payout Irrelevance; Arguments for Dividend Payout
Mattering; Impact of Other Imperfections; Financial Signaling; Share Repurchase; Method of
Repurchase; Repurchasing as Part of a Dividend Decision; Stock Dividends; Stock Splits.
5. Capital Market Financing: Public Offering of Securities; Traditional Underwriting, Best Efforts
Offering, Making a Market, Shelf Registrations, Flotation Costs, Government Regulations for
Issuing Securities, SEC Review, SEC Regulations in the Secondary Market, Selling Common Stock
Through a Rights Issue, Value of Rights, Success of the Offering, Standby Underwriting,
Oversubscriptions, Rights Issue vs. Public Offering, Green Shoe Provision, Financing a Fledgling,
Initial Public Offerings, Information Effects of Announcing a Security Issue; Types of Long-term
Debt Instruments; Retirement of Bonds; Preferred Stock and its Features; Common Stock and its
Features; Bond Refunding.
6. Lease Financing: Definition of Lease, Types of Leases, Leasing Arrangements, Advantages and
Disadvantages of Lease, Lease versus Purchase Decision, Leasing in Bangladesh-Problems and
Prospects.
7. Working Capital Management: Importance, Determinants of Working capital, Policies for
Financing Current Assets, Operating Cycle and Cash Conversion Cycle, Estimating Working
Capital Requirement.

Books Recommended:
1. James C. Van Horne. Financial Management and Policy (Latest Edition). Upper Saddle River, New
Jersey: Prentice Hall.
2. James Van Horne and John M Wachowicz. Fundamentals of Financial Management (Latest
Edition). Upper Saddle River, New Jersey: Prentice Hall.
 Course Code 2673 Marks: 100 Credits: 4 Class Hours: 60
Course Title: Legal Environment of Business
1. The Contract Act, 1872: Definition of contract–Essentials of contract–Communication, acceptance
and revocation of proposals–Contracts, voidable contracts and void agreements–Consignment
contracts–Contracts which must be performed–Time and place of performance–Contracts which need
not be performed–Breach of contract–Indemnity and guarantee–Bailment–Bailment of pledges–
Agency, appointment and authority of agents, sub-agents, revocation of authority, agent’s duty to
principal, principal’s duty to agent.
2. The Sale of Goods Act, 1930: Formation of the contract–Effects of the contract–Performance of the
contract–Rights of unpaid seller against the goods- Suits for breach of the contract.
3. The Negotiable Instruments Act, 1881: Promissory notes, bills of exchange and cheques–
Negotiations–Payment and interest–Discharge from liability on notes, bills and cheques–Notice of
dishonour–Special provisions relating to cheques–Special provisions relating to bills of exchange–
Penalties in case of dishonour of certain cheques for insufficiency of funds in the accounts
4. The Partnership Act, 1932: The nature of partnership–Relations of partners to one another–
Relations of partners to third parties–Incoming and outgoing partners–Dissolution of a firm–
Registration of firms.
5. The Bangladesh Labor Act, 2006: Important Statutory Definitions: Factory, Worker, Employer,
Commercial Establishment, Industrial Establishment; Summary of major provisions on: Employment
and Conditions of Services, Employment of Adolescent, Provisions of Health, Hygiene, Safety and
Welfare Measures, Working hours and leave, Trade Union and Industrial relations, Dispute
resolution, Workers’ Participation in Companies’ Profits.
6. The Arbitration Act, 2001: Arbitration agreement, Subject matter of arbitration, Different methods
of arbitration, Arbitration Tribunal, Arbitral proceedings, Arbitral award, Appeals.
7. The Trade Marks Act, 2009: Registration procedures and duration, Effects of registration, Use of
trademark.
8. The Bangladesh Environment Conservation Act, 1995: Restrictions on manufacture, sale etc. of
article s injurious to environment–Remedial measures for injury to ecosystem–Environmental
Clearance Certificate.

Books Recommended:
1. Dr. Altaf & Hanif : Legal Environment of Business (Bengali) (Latest Edition)
2. Kazi Faruqi & Others : Business Law (Bengali)
Reference:
1. The Contract Act, 1872
2. The Sale of Goods Act, 1930
3. The Negotiable Instruments Act, 1881
4. The Trade Marks Act, 2009
5. The Partnership Act, 1932
6. The Bangladesh Labor Act, 2006
7. The Bangladesh Environment Conservation Act, 1995
8. The Arbitration Act, 2001
 Course Code 8241 Marks: 100 Credits: 4 Class Hours: 60
Course Title: BANKING AND INSURANCE THEORIES, LAWS AND ACCOUNTS

Part-A: Banking Theories, Laws and Accounts (50%)

1. Introduction: Definition, Evolution, Classification, Functions, Objectives, and Principles of Bank,

Functions of commercial bank, Objectives of Commercial Bank, Forms of advance, Types of
security, Electronic banking services, Functions of central bank, Credit control of central bank,
Principles of note issue, Method/systems of note issue, Role of bank in economic development,
Structure of banking system in Bangladesh.
2. Banking Company in Bangladesh: Business and licensing of bank companies, Paid up capital and
reserves, Appointment and removal of directors and chief executive officer, Illegal banking
transactions by companies, Acquisition of the undertaking of banking companies, Suspension of
business and winding up of banking companies, Restriction on loans and advances, Issuance of policy
directions by BB, Remission of loans, Classified Loan and Loan Loss Provisions, Operation and
management, Inspection and investigation, Submission of return and reports.
3. BB’s Guidelines for Banks: Corporate Governance Guidelines, and Guidelines on Risk Based
Capital Adequacy for banks.
4. Financial Statements of Banking Companies: Preparation of Financial Statements of Banking
Companies as per BB’s Guidelines.

Part-B: Insurance Theories, Laws and Accounts (50%)

1. Insurance Company in Bangladesh: Definition and Evolution of Insurance, Functions, Importance

and Classification of Insurance, Essential element of insurance, Insurable interest, Classification of
insurance policies under life insurance, marine insurance and fire insurance, Reinsurance.
2. Insurance Company in Bangladesh: Insurance Development and Regulatory Authority (IDRA),
Registration and renewals, Determination of premium rates, Capital and deposits, Margin of safety,
Insurable interests, Actuarial report and abstract, Registers, Submission of returns, Investment of
assets, Solvency margin, Loans and Management, Investigation and power of regulatory authority,
Assignment and transfer of policies, Commissions, rebates and management expenses, Distribution of
dividend, bonus and profit, Licensing of agents, Survey and surveyors.
3. Calculation of Premium and Claims of Insurance: Calculation of net single and annual premium of
life insurance, Methods of payment of claim in life insurance, Calculation of loss and actual claims in
marine insurance and fire insurance.
4. Financial Statements of Insurance Companies: Preparation of Financial Statements of Insurance
Companies as per Guidelines of the IDRA.

Reference Statutes:
1. ICAB, Corporate Laws and Practices (Professional Stage Application Level).
2. The Banking Companies Act, 1991
3. The Bangladesh Bank Order 1972
4. The Insurance Act, 2010
5. Insurance Development and Regulatory Authority Act 2010.
 Course Code 8264 Marks: 100 Credits: 4 Class Hours: 60
Course Title: Entrepreneurship
1. Introduction to Entrepreneurship: Meaning of entrepreneurship, entrepreneur and
intrapreneurship-historical background of the concept of entrepreneurship-entrepreneurial process-
causes for interest in intrapreneurship, climate for intrapreneurship-establishing intrapreneurship in
the organization-types of entrepreneurship-classification of entrepreneurs-entrepreneur background
and characteristics-common qualities of an entrepreneur-role of entrepreneurs in developing countries
like Bangladesh-entrepreneurial careers and education-ethics and social responsibility of
entrepreneurs-need for the study of entrepreneurship-methods of assessing self entrepreneurial
qualities-Theories of Entrepreneurship: Psychological theories, socio-psychological theories and
cultural theories, other theories and models of entrepreneurship.
2. Entrepreneurial Environment and Business Opportunity Identification: Analysis of business
environment-political, economic, legal and technical aspects of environment, environmental scanning
procedure, SWOT analysis, techniques of environmental analysis.
3. Entrepreneurial and Small Business: Definition of small business, its comparison with large
business, features of small business, stages of small business development, role of small business,
reasons for success and failure of small business.
4. Planning of Small Business: Definition, importance, uses and features of a business plan, steps to
develop a business plan, pitfalls to avoid in making business plan.
5. Financing Small Enterprise: Planning financial needs, using capital in small business, sources of
finances for small firms, working capital and request for institutional loan.
6. Creativity and Marketing Idea: Sources of new ideas-innovation and new product development
process, production process, production elements and plan, production control process, marketing
process and Marketing Plan.
7. Entrepreneurship and Small Business Development in Bangladesh: Entrepreneurship
development potentiality, need for training and development, problems of organizing
entrepreneurship development training, role of SME Foundation, BSCIC and other organization under
the entrepreneurship and small business development in Bangladesh- Entrepreneurship Case
Analysis. Women Entrepreneurship in Bangladesh.
8. Business Documents Collection Procedure and Maintenance: Issuing trade License, collecting
TIN Number, VAT registration, Opening Business account with bank and other non-banking
financial institutions, collecting association membership, partnership agreement, registration of joint
stock companies, registration of cooperative society, registration of foundation, registration of NGO-
IRC, ERC, Opening a L/C, Export Documentations-Import documentations-Insurance-fire-
environment-Intellectual Property- Trademarks, Patents, Copyrights and Trade Secrets, and other
relevant business documents collection procedure and maintenance.
9. Writing a Business Plan: Assignment for Internal Evaluation (Marks: 20)

Books Recommended:
1. Dr. AHM Habibur Rahman : Entrepreneurship (Latest Edition)
2. Robert D. Hisrich & Others, 6th Edition, McGraw Hill
 Course Code 8266 Marks: 100 Credits: 4 Class Hours: 60
Course Title: MARKETING MANAGEMENT
1. Defining Marketing for the 21st Century: Definition of Marketing Management, Key Customer
Markets, Core Concepts of Marketing Management, Marketing Management Tasks.
2. Developing Marketing Strategies and Plans: Phases of Value Creation and Delivery, Value Chain,
Core Business Processes, Characteristics of Core Competencies, Holistic Marketing, Marketing Plan,
Levels of a Marketing Plan, Corporate Headquarters’ Planning Activities, Corporate Culture, SWOT
Analysis, Porter’s Generic Strategies, Marketing Plan Contents.
3. Analyzing Consumer and Business Markets: Analyzing Consumer Markets (Consumer
Behaviour, Factors Influencing Consumer Behavior, Psychological Processes Influencing Consumer
Responses to the Marketing Program, Consumers’ Purchasing Decisions, Mental Accounting)–
Analyzing Business Markets (Business Market and its Difference from Consumer market,
Participates in the Business-to-Business Buying Process, Business Buyers’ Decision-Making, Build
Strong Relationships with Business Customers, Buying by Institutional Buyers and Government
Agencies).
4. Identifying Market Segments and Targets: Different Levels of Market Segmentation, Divide a
Market into Segments, Requirements for Effective Segmentation, Segmenting for Business Markets,
Steps in Segmentation Process, Effective Segmentation Criteria, Porter’s 5 Forces Model.
5. Building Strong Brands: Creating Brand Equity: Brand, the Role of Branding, Brand Equity,
Building, Measuring and Managing Brand Equity; Crafting the Brand Position: Developing and
Establishing an Effective Brand Positioning in the Market, Brand Differentiation Strategies, Means of
Differentiation; Competitive Dynamics: Expanding the Total Market, Protecting Market Share,
Market Challenger Strategies, Market Follower Strategies, Market Nicher Strategies, Product Life
Cycles.
6. Setting Product Strategy: Products, Classification of Products, Differentiating Products, Product
Design, Factors Affecting a Good Design, Building and Managing Product Mix and Product Lines,
Combine Products to Create Strong Co-Brands or Ingredient Brands; Packaging, Labeling,
Warranties, and Guarantees as Marketing Tools.
7. Designing and Managing Services: Definition and Classification of Services, Difference of Services
from Goods, New Services Realities, Achieving Excellence in Services Marketing, Improving
Service Quality, Improving Customer Support Services.
8. Developing Pricing Strategies and Programs: Common Pricing Mistakes, Processing and
Evaluating Prices by Consumers, Setting Prices Initially for Products or Services, Adapting Prices to
Meet Varying Circumstances and Opportunities, Initiating a Price Change, Responding to a
Competitor’s Price Challenge.
Text Book:
1. Philip Kotler and Kevin Keller. Marketing Management (Latest Asian Edition). Upper Saddle River, New
Jersey: Prentice Hall.
2. Philip Kotler and Kevin Keller. Framework for Marketing Management (Latest Edition). Upper Saddle