Department of Accounting and Information Systems, Jahangimagar University Jahangirnagar University |} Department of Accounting and Information Systems ey Faculty of Business Studies (FBS) Savar, Dhaka Master of Business Administration (MBA) Program Effective for Academic Session 2021-2022 to 2023-2024 Part- A 1. Title of the Academic Program: Master of Business Administration (MBA), Faculty of Business Studies The Department of Accounting and information Systems regularly offers the MBA (Master of Business Administration) Degree to students. To become eligible for geiting admitted into its MBA program one needs to complete the Bachelor of Business Studies (BBA) degree from the same department. The MBA (Master of Business Administration) program is one and half years long and is comprised of three semesters, For a total of 40 credit hours, students must complete 10 taught courses, two viva exams, and a researct/business project. There will be two one-and-a-half-hour lectures per week for every course unit. Every course unit is equivalent to three credit hours Students must take Viva~ Voce examinations at the conclusion of each semester. In addition, students must complete a research/business project at the conclusion of the second semester. The research/business project (including defense! viva-vace) contains a weight of 6 (Six) credit hours. No credit transfer from other institutions or programs is permitted for the MBA (Master of Research/ T ; Course work | Viva-voce Research) | Total (Credit (Credit hours) | (Credit hours) "Crete hou si hours) 10 courses x3] 2 Viva-voce x2] 1 x 6 Credit Credit Hour=30 Credit 6 Credit Administration) Credits =4 Credits | 40 Credits 2, Name of the Univers Jahangirnagar University accustomed as a fully residential public university established in 1970 has now 36 departments and Six Faculties along with Four institutes, with added than fifteen thousand students, and about seven hundred academics adherent to teaching and research The sprawling arresting campus is anchored 30 kilometers from the basic Dhaka, able-bodied affiliated with a civic highway. The aboriginal assembly of independent Bangladesh accepted the university its Charter in £973 beneath which the university is getting operated. Jahangirnagar Univer ‘The badge of the university bears the civic annual ‘white lily’ (Lilium condidu) with three petals belted by strips of an acceptable floral architecture with the name of the university in Bangla ensconcing in a semi-circle like a band of flowers. Located at Savar abreast Dhaka, Jahangimagar University is one of the renowned public Universities in Bangladesh. The University is totally residential unjversity for the students, fe was formally launched on 12 January 1971 by its aboriginal adjudicator Rear Admiral S.M. Asan, Governor of above East Pakision. After Emergence of Bangladesh the Government allowable the Jahangimnagar University Act, 1973, which repealed the antecedent authorization and renamed the University as Jahangimagar University. The University owes its present appearance to this act beneath which it is now functioning. 3. Vision of the University Hee Promoting and advancing world-class higher education in the University VE 2h, yon \Department of Accounting and information Systems | Jahangimagar University 4, Mission of the University © Creating skilled and trained human resources through enhancing the quality of higher education in the University, technology-based education, communication with the outside world, and expanding national and international collaboration and research activities, * Contributing to Vision 2041 by ensuring education with the spirit of liberation war and playing a functional role in raising the standard of higher education in Bangladesh to the international level. © Ensuring quality advanced higher education for all classes of citizens religion, caste, creed, and gender. irrespective of 5. Name of the Degree: Master of Business Administration (MBA) major in Accounting and Information Systems is offered under the Department of Accounting and Information Systems, Jahangimagar University ‘The Department of Accounting and Information Systems, Jahangimagar University strives to stay at the forefront of accounting education while providing the students with engaging experiential Jeamning opportunities that, prepare them for successful careers, The department is committed to serve the needs of the modern business world and has vision in producing executives and trained manpower with strong skills in accounting and information systems. To avail this objective, our curriculum has been designed in a way that gives equal weight to classroom learning and industry- focused problem solving including industrial visit, trainings, business project or thesis for each student that build research, teamwork, and presentation skills, 6, Name ofthe faculty offering the program: Faculty of Business Studies (FBS), Jahangirnagar University, Savar, Dhaka-1342, 7. Name of the department offering the program: Department of Accounting and Information Systems, 8. Vision of the Department (Program): Our vision is to be nationally recognized as a community of high-quality education by ensuring the knowledge and competencies for accounting and business career success while focusing on the research and development of IT-based accounting, auditing, and taxation practices. ._ Mission of the Department (Program): MI | To foster excellence in accounting education and prepare graduates for dynamic careers in accounting, auditing, laws and taxation, and cutting-edge accounting software, M2_| To provide a comprehensive and innovative learning environment that equips students with the skills and knowledge necessary to excel in the rapidly evolving fields of accounting and information systems. ™M3__| To prepare graduates for future roles as chartered accountants, cost and management accountants. 10. Objectives of the Department (Program): OBi | To attract and retain high-quality students To offer courses that require critical thin oB2 : for a successful career. OB3_| To improve relationships with students, alumni, and other stakeholders ‘OB4_| To focus on the research that adds value to accounting knowledge and practices ay we oA bx Be tote er Y we ng, communication skills, and competenciesDepartment of Accounting and Information Systems | Jahangirnagar University 11. Description of the Program: The name of the program shall be Master of Business Administration (MBA). This program is a combination of beth theotetieal and practical components, Admission of students to the Master of Business Administration (MBA) program shall be guided by the admission ordinance of the University. English shall be used as a medium of instruction for the entire program, * Courses shall be offered in three different semesters along with a research or business roject at the end of the second semester. = Evaluation criteria contains coursework, viva voce, and research/business project. = The name and topic of the courses would be decided by the individual department based an syllabus and program policy. However, the ‘credit points for each course shall be 3 three) © Coursework has three components which are continuous assessment, class attendance & participation, and final exam. © The total marks for each course is 100 (one hundred). Distribution of 100 marks ‘Continuous assessment 30 marks i 50 marks each qui iH carries 10 marks each) SRE (Semester End Examination) - (50 Marks) _ Bloom's Category Marks ‘ests (Marks) Remember Understand 10 Appl 1 nal Se 10 Evaluate 3 Create 5 © Semester end Viva-voce There shall be a Viva-voce at the end of each semester. The marks for each viva voce are 50 and it shall be considered as equivalent to 2 (Two) credit hours. Viva- voce of each semester shall be comprehensive up to that semester. Failure to attend any viva-voce shall result "fail" in that particular viva-voce. © Research/Business Project To oblain MBA degree, a student must undertake and pass rescarch/business project. I shall be offered in the 3° semester and no sludent shall be allowed to go for this unle he/she completes all courses in the previous semesters. The credit points for the research/business project study program shall be 6 in total respective of researeh/business project a student must write a research/business project report on an approved title and there would be a defense/viva-voce on that reseach/ousiness project report as per the schedule given by the department Fach student shall be evaluated against 200 (Two hundred) marks for his/her research/business project. ‘The marks distribution for evaluation purpose will be decided by the respective department. The report shall be written in the formal format. Each student shall submit four (4) hard and soft copies of their research/business project report to the department. Among the four copies, one copy shall be sent to the contrller of Examination. The teport must. be submitted through the respective supervisor. The examination committee of the respective batch shall conduct the vivacvoce of defense. © Submission of the CHE (Continuous Internal Evaluation) marks & SEE (Semester ‘xamination) marks by the course teacher/supervisor: i 7 a Cy 3 of 58 Fe Bh " serDepartment of Accounting and Information Systems | Jahangirnagar University ‘The course teacher/supervisor shall submit two copies of the assessment report to the relevant Examination Committee and one copy to the Examination Office. © Evaluation Procedure of Final Exam Seripts The Program shall follow the dual examiners system, There would be two-question setters and two- examiners system for each course. The examination Committee shall set the final question foreach couse through moderation process. Two examiners (intemal and extemal) shall evaluate cach answer sheet. If there is more than 20% difference in between two evaluated results, third examiner shall check the scripts © Completion of the Program and Degree Awarding ‘The degree of Master of Business Administration (MBA) shall be awarded to a student if the student satisfies the following requirements: © Completion of total credit hour requirement as per the syllabus of the Department © Minimum CGPA of 2.50 ‘0 No "F" grade in any course 0 No"F" grade in any semester end viva-voce and (© No “B" grade in research or business project + The total numerical marks obtained by a student in each course and viva-voce will be converted into letter grades. There shall! be 10 letter grades that will be assigned to evaluate course-performances and other works. The conversion points and grade points are as follows (recommended by the UGC) Conversion point (marks) —_ Letter Grade Grade Point 80% and above ACRE 4.00, [75% to less than 80% A 3.75. 70% to less than 75% AS a 3.50, 65% to less than 70%. BE [ 3 ‘60% to less than 65% - 3.00, to Tess than 60% 2.75, ‘50% to less than 35% 2.50. to less than 50% 2.25 40% to less than 45% | a 2.00 Tess than 40% 0.00 * Repetition of Semester A student earning Fail/Incomplete grade in the courses/viya yoce shall be required to improve the grade with the immediate next two regular examinations. If s/he does not avail the opportunity of the immediate next two regular examinations, s/he will never get another chance to improve grade point. However, s/he shall appear at least 50% courses of his/her each semester end examination, = Time Limit _ : eee ‘A student will get two consecutive academic sessions to complete his or her master’s program sinee his or her admission of the Master’s Program. * Decision under unforeseen situation [f there is any situation which has not been addressed by this ordinance, then the Faculty of Business Studies shall resolve such situation, 12. Program Edueation Objective (PEO): MBA 7 To get ready to embark on the next phase of their professional life with cout PEOL | muitidisciplinary business and comprehensive accounting. ‘They will qualify with the business acumen and accounting understanding that is needed to fuel their career. hseter! oe Fy | yeDepartment of Accounting and information Systems | Jahangirnagar University pao2 [To develop the student's ceed Winking, problem-solving abi, professional _PBO2 | communication expertise, and technological skills. PaO: | To walize the ehical expectations ofthe accounting profession including Whe ability 03 _| to recognize and respond appropriately to ethical dilemmas. 13. Program Learning Outcome (PLO): MBA PLO I To demonstrate creativity and initiative by adapting and applying theories and tools | developed from the discipline of accountng and fields relatively cose to accountng | to synthesize, analyse, and evaluate accounting problems, PLOZ (To analyse, ‘evaluate, and’ communicate the implications of applying. aevounting | knowledge, techniques, and approaches ina variety of management decision settings PLO} To describe contemporary accounting issues, practices, and methods as reflected in | accounting research, and accounting regulator act PLO4 ~ To explain developments of contemporary accounting issues measurement, control systems, and corporate governance. 7 PLOS To work collaboratively in teams to understand the legal and professional environment 14, Generic skills/ graduate profile (to be adopted from the national skills framework of Bangladesh) ‘The graduate profile is a crucial foundational statement for teaching in the Department of Accounting and Information Systems at Jahangimagar University. Since its (Department of ‘Accounting and Information Systems, Jahangirnagar University) inception in 2010, the current graduate profile has influenced the individual graduate profiles of the degrees offered and the program and course design. The university's current accounting graduate profile has shaped as distinctive, forward-looking vision for the university articulated in our new strategy and required a review of our graduate profile to ensure that lt reflects our aspirations for our students in the most realistic manner. In addition, the Department of Accounting and Information Systems has aligned its mission and vision with university strategies to develop dynamic and competent leaders for the global marketplace, Jahangirnagar University has been using the Bangladesh National Qualifications Framework (BNQF) to ensure the development of all required business as well as fundamental skills, social skills, thinking skills, and personal skills. Moreover, continue to support national and international portability and comparability of qualifications to ensure that qualification outcomes remain relevant and consistent at the national and intemational levels. Fundament skills © Applying creative problem-solving skills to effectively address problems, obstacles, or unmet demands in business/accounting area. © Capable of implementing ideas to address problems, challenges, or unmet requirements @ Develop value through innovation and/or enterprise. Social skills © Act with honor, sincerity, and compassion. Participate in civic and volunteer activities, © Contribute to society as knowledgeable and accountable individuals. ‘Thinking skills Analyze and engage data along with the concepts, © Apply strategies in diversified platforms and issues © Develop the decision-making understanding & capabilities Flexible towards receiving others’ opinions & perceptions Motivated by an eagerness to learn more about the globalization. Be oe SS we BaDepartment of Accounting and Information Systems | Jahangimagar University Personal skills Be responsible for behavior and action, Seek out and gladly embrace challenging new experiences, Think of such "missteps" as stepping stones to future success. Networking communication 15. Mapping or alignment Department’s Mission vs PEO (Program educational Objectives) on Statements PEOI | PEO? PEO3 MI Eee cere MC 0 2 3 M3 3 2 2 Correlation: 3- High, 2- Medium, 1- Low 16. Mapping or alignment PEO (Program educational Objectives) vs PLO (Program learning Outeomes PEO/PLO. [PLOT | PLOT |= PLOS J PLOS | PLOS: PRO A) aes ues 3 2 PROD 3 3 3 3 PEOS 2 3 2 3 Correlation? 3- High, 2- Medium, 1- Low 17. Mapping or alignment PEO (Program educational Objectives) vs types of courses: Courses PEOR [PEO PROS] TOT 3 3 2 3102 [3 — Z 2 2 2 S104 33 = 5105 3 2 [3201 3173 z 3202 | 233 5203 3 See 3204 3 3 2 3205 3 3 3 6101 3 3 2 Correlation: 3- High, 2- Medium, 1- Low Part- B 18, Curriculum Framework: a. Duration of the Program: 1:5 Vears/ 3 Semesters b. Total minimum credit requirement: 40 Credits e i 7 Aa ical Page 6 of 58 AeDepartment of Accounting and Information Systems, | Jahangirnagar University Part- C ~ Code Course Title Unit | Credit | Marks MBA First Semester S101 | Advanced Financial Accounting cr 3 100 S102 | Advanced Cost Accounting T 3 Too 3103 | Applied Accounting Theory T 3 100 3104 | Comporate Governance T 3 Too 5105 | Advanced Research Methods T 3 TOO S110] Viva Voce T z 30 | MBA Second Semester Strategic Management Accounting 7 “37 100 Forensic Accounting T 3 TOO ‘Advanced Corporate Finance T 3 100 | Corporate Reporting and Financial Analysis [~T cs 0S | Corporate Tax Planning T 3 100 3210] Viva Voce T z 30 Semester F eee GI0T | Research/Business Project T 6 200 Be WP eo Page 7 of 58 ghDepartment of Accounting and Information Systems Jahangienagar University Course No: 5101 Course Title: Advanced Financial Accounting Course Type: Compulsory Session: 2021-2022 to 2023-2024 Course Credit: 3 Pre-requisite: NA Course Marks: Continuous assessment 50 & Final examination 50 ‘Course Deseripti Building on technical skills and knowledge covered in earlier accounting courses, this course focuses on advanced accounting topics. Its primary focus is on accounting for long-term, inter-corporate equity investments under International Finaneial Reporting Standards and also Accounting Standards for Private Enterprises. Other topics include accounting for foreign currency transactions, translation and consolidation of foreign currency financial statements, and accounting standards pertaining to not-for- profit and public sector organizations. This course qualifies as a prerequisite for entrance into the Chartered Accountant (CA) and other professional accountancy program. Course Objective Pee In this course we will focus on advanced topics in accounting, Specifically, we will cover three broad ateas of accounting: i) intercorporate investments, business combinations and consolidations, ii) foreign currency transactions and operations, and iii) public sector financial reporting. In addition, we will also briefly discuss the topics of interim reporting and segmental disclosures, By nature, such topics are highly theoretical and technical. This course is of primary interest to students who intend to pursue a career in professional accounting Indeed, it is inconceivable how a student who has not taken advanced accounting can honestly claim to be an accounting major. In this course, we will aim to hone your ability to recognize and resolve recording and reporting highly technical accounting issues keeping in mind the preparers and many users of accounting. We will emphasize relevant theory which will help you exercise your professional judgment in unique situations and technical application of the current accounting rules for presenting these advanced accounting topics. After successful completion of the course the students will be able to: 1, demonstrate a broad and coherent understanding of advanced issues in financial accounting with depth in corporate group structures and how to read and interpret/analyze contemporary group financial reports underpinning accounting standards, and apply to business-related contexts; 2, demonstrate professional knowledge on preparing consolidation journals and worksheets, and | consolidated statements of comprehensive income and financial position; 3. demonstrate a broad and coherent understanding of a range of accounting issues related to accounting for associates and joint arrangements, and their recording in financial statements and disclosures; 4, demonstrate a broad and coherent understanding of a range of accounting issues related to operating segments, foreign currency transactions and translating foreign operations, and their recording in financial statements and , Ww yw i/ e hdeder | Page 8 of $8 an “heDepartment of Accounting and information Systems | Jahangirnagar University 5. work independently and/or collaboratively to plan and execute tasks to enhance professional. knowledge and skills in advanced financial accounting considering fair value accounting, interim financial reporting and segment reporting; and 6. demonstrate advanced issues related to financial instruments, share based payment, impairment, related party disclosure, change in accounting policies and estimates ete, with reference to related IASs and IFRS Methods of Teaching/Learning: © Module leaders will mainly use cases, class discussions, and lectures to achieve the learning objectives. The leaning approach of the Advanced Financial Accounting course will include, but ‘will not be limited to, lectures, discussions, presentations, case studies, project work and assigned exercises © Students are advised to consult the teacher on a regular basis to report and take guidance on the master project work. ‘+ Participation in class discussions is an essential part of this course. © Conduct practical research in the contemporary accounting discipline. * So, to successfilly complete this course, learners are expected to attend lectures and tutorials, | read the prescribed textbook chapters, participate in class discussions, complete weekly assigned tutorial questions and the assignment, Mapping of Course Learning Outcomes to Program Learning Outcomes- Mapping | por | pLo2 PLO3 PLO4 PLOS CLOT 3 3 U i | ‘cLoz i 1 i 2 i CLO3 3 2 2 1 CLo4 2 1 2 2 ‘CLOS 2 3 i CLO i 2 2 i 3 3=High; 2=Medium; Course Learning Outcomes: 1, demonstrate a broad and coherent understanding of advanced issues in financial accounting with depth in corporate group structures and how to read and interpret/analyze contemporary group financial reports underpinning accounting standards, and apply to business-related contexts; 2, demonstrate professional knowledge on preparing consolidation journals and worksheets, and consolidated statements of comprehensive income and financial posit 3. demonstrate a broad and coherent understanding of a range of accounting issues related to accounting for associates and joint arrangements, and their recording in financial statements and disclosures; C oe RAO IO eeeDepartment of Accounting and Information Systems | Jahangirnagar University 4. demonstrate a broad and coherent understanding of a range of accounting issues related to operating segments, foreign curreney transactions and translating foreign operations, and their recording in financial statements and disclosures. 5. work independently and/or collaboratively to plan and execute tasks to enhance professional knowledge and skills in advanced financial accounting considering fair value accounting, interim financial reporting and segment reporting; and 6. demonstrate advanced issues related to financial instruments, share based payment, impairment, related party disclosure, change in accounting policies and estimates etc. with reference to related JASs and IFRSs. | Chapter Name [Chapter Learning Outeome | Chapter Content Hours | CLOs (2 Introduction to | * Understand the Concepiual_| Development of Accounting and International Framework [Financial Report setting}3 | CLOL Financial © Obtaining knowledge about | accounting standards; need for Reporting Accounting Standard IASC; a brief overview on IASC; Standards setting processes. | objectives of standard setting under | ‘© Understand and explain the | the constitution of the IASC recent efforts toward foundation; a brief overview on the convergence to one setof | [ASB-trustee; standard advisory global accounting standards | council; International Financial and the current state of that | Reporting Interpretation effort Committee; [ASB Staff IASB due process, IASB and FASB harmonization and conceptual framework. Business © Understand and explain the | This section covers the issues] 3 | CLO2 Combination reasons for and different _| related to business combinations in methods of business which an acquirer (a parent) expansion, the types of | obtains control of one or more organizational structures, | businesses (aequires/subsi and the types of A focus will be on the application acquisitions. of the acquisition method Make calculations and particularly the recognition and prepare journal entries for | measurement of assets acquired, the creation of a business __| liabilities assumed and any non-| | entity, controlling interest in the acq Understand and explain the | (FRS 3). A Discussion will be | differences between made regarding accounting for goodwill and other intangibles that arise_in a combination. A h Page 10 of 58 ” poole VY” Phage"Department of Accounting and information Systems | Jahangirnagar University different forms of business combinations Make calculations and business combination journal entries in the presence of a differential, goodwill, or a bargain purchase element. Understand additional considerations associated with business combinations. discussion on the preparation of consolidated and/or separate financial statements will then follow (IFRS 10), Included topics are consolidation procedures, disclosure of non-controlling interests, changes in the ownership interests, and the accounting for the | loss of control of a subsidiary. Investment in Associates, Interest in Joint Ventures, and Special Purpose Entities (SPEs) Demonstrate a broad and coherent understanding of a range of accounting issues related to accounting for associates and joint arrangements. Make calculations and prepare the financial statements of venturers and investors. This section will focus on | 3 accounting and reporting issues related to investments in associates or interests in joint ventures and other special purpose entities (IAS 28, IFRS 11, IFRS 9). This section first discusses the equity method of accounting for investments in associates when an investor holds | significant influences over an associate. It is then followed by accounting for interests in joint ventures and the reporting of joint | venture assets, liabilities, income, | and expenses in the financial | statements of venturers and | investors. ‘The specific issues | include a discussion of joint | venture types and the application of proportionate consolidation and equity methods in accounting for interest in joint ventures. SPEs are | often used as off-balance sheet | financing vehicles. Based on the IFRSs and recent research articles, an effort will be made to understand accounting and reporting issues that arise from a CLO3 ~ a. ye Ore ron aclDepartment of Accounting and information Systems | Jahangirnagar University relationship between a sponsor and the SPEs that it controls. Consolidation |e Understand and explain how | This section illustrates the [3 coz asof the Date | ownership and control can | consolidation procedure for the of Acquisition | influence the accounting for | preparation of consolidated investments in common | financial statements of related stock. companies immediately following © Prepare journal entries for |# business combination, A focus investments carried at fair | Will be on measuring fair value of value. consideration transferred and the © Understand and explain / accounting for goodwill or bargain differences in accounting for | purchase that may arise from the investments carried at fair | Acquisition, value and investments accounted for using the equity method. * Make calculations and prepare consolidation entries for the consolidation of a wholly owned | subsidiary when there is a complex positive differential at the acquisition | date, Consolidation | Make calculations and | This section is about consolidating | 3 CLO2 Following record journal and the complete set of financial Acquisition worksheet entries related to | statements of the parent and its | an interim acquisition. subsidiaries at the end of reporting ‘* Make basic calculations and | period. So, consolidation is needed journal entries related to | for like items of assets, liabilities, income taxes in the | equity, income and expenses, As consolidated financial | the accounts are combined, statements, intragroup balances, transactions, © Understand and explain the | incomes and expenses shall be elimination of basic | eliminated in full so that the intercompany transactions, | Consolidated financial statements present financial information about the group as that of a single entity. The section will further include bedele |— 7 aa ead aDepartment of Accounting and Information Systems | Jahangirnagar University accounting for consolidated net income, other comprehensive income, retained earnings, and so the consolidated dividends. Intercompany |* Understand and explain | The inter-corporate transfer of | 3 Lod Inventory intercompany transfers and | noncurrent assets. requires, Transactions why they must be | additional adjustments in the and | eliminated, preparation of consolidated Indebtedness Understand and explain | financial statement. ‘The section concepts associated with | will particularly focus on | inventory transfers and | accounting for _inter-corporate transfer pricing, transfers involving depreciable or © Understand and explain | amortizable assets, concepts associated with | Inter-company transfer of intercompany debt transfers. | inventory may involve different «Prepare journal entries and | {YPes of inventory and the transfer consolidation entries related | May be at cost or at profit or loss. to direct intercompany debt | The consolidation process requires transfers. that all the income statement | effects of the transfer be eliminated and that the inventory be reported at cost in consolidated balance sheet. The section will also deal with consolidation accounting for intercompany indebtedness- either direct indebtedness between parent | and subsidiary or between subsidiaries. or ct indebtedness involving a third party. The consolidation process in the case of latter type involves constructive retirement of bonds and so is the need for recognition of gains/losses arising from the | constructive retirement. Consolidation |~ Understand and explain how | This section will cover [3 of Ownership | the consolidation process | consolidation problems that arise Issues and fers when the subsidiary | from complex ownership situations | Consolidated such as subsidiary preferred stock EP HeDepartment of Accounting and information Systems | Jahangimnagar University Statementof | has preferred stock | outstanding, changes in the Cash Flows outstanding, parent’s ownership interest in the and © Make calculations and | subsidiary, multiple ownership Consolidated explain how consolidation | levels, cross-shareholding, and Earnings per procedures differ when the | subsidiary stock dividends. The Share parent's ownership interest n will also discuss spectal changes during the issues such as_consolidated accounting period. statement of cash flows, * Prepare a consolidated | consolidated income taxes and statement of cash flows, consolidated EPS. * Make calculations related to consolidated eamings per share, Multinational | Understand how to make | This section deals with accounting | 3 CLO4 | Accounting calculations using foreign | and reporting for foreign currency (Foreign currency exchange rates. transactions and the use of financial Currency © Understand the accounting | derivatives held for speculation, Transactions implications of and be able | fair value hedge, cash flow hedge | and Financial to make calculations related | oF foreign currency hedge and also Instruments fo foreign curreney | includes the determination of and transactions. funetional currency, translation Translation of |» Understand how to hedge | Versus re-measurement of foreign Foreign Entity | international currency isk | financial statements, translation Statements) using foreign currency | and consolidation of foreign forward exchange financial | subsidiary, and accounting for instruments. other foreign investments and interest in joint ventures, Fair Value |e The course in this final section will | 3 CLOS | Accounting use recent deliberations and in accounting including its | exposure drafts of the IASB and recognition, measurement | FASB to focus on the recognition and disclosures. and measurement of complex financial instruments particularly | | when their markets become either illiquid or non-existent. The section will further assess, based on the theoretical and applied accounting research, if the fair value of accounting does represent a true yy ae y YY 7 yh SorDepartment of Accounting and information Systems | Jahangienagar University [and fair view of financial position | and financial performance of a business enterprise. Inierim Financial Reporting and Segment Reporting Understand accounting issues associated with segment reporting both in the United States and internationally. Understand and be able to calculate threshold tests for segment reporting Understand the rules for interim financial reporting, Regulatory Framework; Objectives | 3 and Scope of IAS 34, IFRIC 10; Key Concepts-Interim Financial Report; Condensed Balance Sheet Condensed Income Statement; Condensed Cash Flow Statement; Condensed Statement of Changes in Equity; Accounting Treatment; Presentation and Disclosure; Financial Analysis and Interpretation; Regulatory Framework; Objectives and Scope of IFRS 8; Key Concepts-Reportable Segment; Business Segment; Geographical Segment; Segment Result; Operating Activities; Accounting Treatment; Presentation and Disclosure; Financial Analysis and Interpretation, CLOS Related Party | Disclosure Understand the knowledge and application of Related- Party Transactions. Regulatory Framework; Objectives and Scope of IAS 24; Key|3 Concepts-Related Party; Related- Party Transactions; Related-Party Relationship; Close Member of the Family; Compensation; Accounting ‘Treatment; Presentation and Disclosure; Financial Analysis. and Interpretation. Financial Instruments Understand the Key Concepis- Financial Asset and Financial Liability. Understand the recognition and ‘measurement, disclosure, and nd acounting Regulatory Framework; Objective and Scope of IAS 32 and IAS 39; | 3 IFRS 9 Key Concepts- Financial Asset; Financial Liability; Derivatives; Compound Financial Instruments; Four Categories of Financial Instruments: Recognition CLO6 CLOG aDepartment of Accounting and Information Systems | Jahangirnagar University treatment of fina and Measurement Criteria; instrument, Accounting Treatment; Presentation and Disclosure; | Financial Analysis. and | Interpretation, ip Provisions, | Understand the difference | Scope and objective of AS 37; Key Contingent among liability, provision, | Concepts-Provision; Contingent | 1.5 | CLO6 Liabilities and | and contingent liability. Liability; Contingent Asset; Contingent | «Understand the knowledge } Distinguishing Contingent Assets and application of provision, | Liability from Other Liability; contingent liability, and | Distinguishing Provision from contingent asset, Contingent Liability; Recognition and Measurement; Disclosure Requirements. Share Based |e Understand the knowledge | Scope and Objective of IFRS 2;| 1.5 | CLO6| Payment and application of share- | Distinguishing Cash Settled and based payments, Equity Settled Share Based | Payment; Share Option Reload Feature; Disclosure Requirements, Accounting |e Understand the | Scope and Objective of IAS 8/3 CLOe Policies, requirements of changes in | Changes in Accounting Estimate; | Changes in accounting policies, | Retrospective Restatement and Accounting estimates and errors and its | Retrospective Application; Estimates and | effect. Prospective Application; Errors; © Understand and apply the | Impracticability of Retrospective Event After adjusting events after the | Restatement and Retrospective the Balance balance sheet date. Application; Disclosure. Sheet Date. Scope and Objective of IAS 10; Adjusting Events After the Balance Sheet Date; Non-Adjusting Events Afier the Balance Sheet Date; Dividends; Disclosure Required Textbooks L. Christensen, T., Cottrell, D., Baker, R., (2023). Advanced Financial Accounting. 13th Edition. McGraw Hill/ Irwin 2. Fischer, P.M., Cheng, R.H., Taylor, W.J., (2023). Advanced Accounting, (2th Edition, South- Western College Pub. 1 ” Goak : powlel— ay ye ¥ zeDepartment of Accounting and Information Systems Jahangirnagar University Reference Books and Supplementary Readings 1. Hilton, M. W. Herauf, D, (2013), Modem Advanced Accounting in Canada. 7th Edition. MeGraw Hill/Ryerson 2. International Accounting Standard Board (IASB), (Latest). International Financial Reporting Standards (IFRSs), ASB: London 3. International Accounting Standard Committee (IASC). (2000). International Accounting, Standards Explained, John Willey & Sons: England, 4, Larsen, E. J., (2006). Modern Advanced Accounting, 10th Edition, McGraw Hill 5. Picker, R., etal, (2006). Australian Accounting Standards. st edition, John Wiley & Sons. ichard, L., David, P., (2004), Advanced Financial Accounting, 7th Edition, Prentice Hall Financial Times 7. Ramirez, J. (2015). Accounting for Derivatives: Advanced Hedging Under IFRS 9, 2nd Edition, “The Wiley Finance Series ‘Assessment strategy ‘Assessment Type Weights Class participation / Attendance 10% ‘Assignments/ Report! Presentation 10% [ Class tests 10% MID tests ~ [20% eal Semester-end Examination 50% Total 100% ‘Mapping CLOs with Assessment process Assessment Pattern Bloom's Category| Mid | Assignments [Class test |, Eternal Participation in Marke (out of 30) 0 10) (0) | Carricular/Co-Curriewlar [Remember o | [Understand 05 | pply, 0S 02 10 | [Analyze 09 | Evaluate 06 03, | reate 05, | B- py . Bde oer a" Page 17 of 58 heeDepartment of Accounting and information Systems | Jahangimagar University i T Course No: 5102 | Course Title: Advanced Cost Accounting Course Type: Compulsory Session: 2021-2022 to 2023-2024 Course Credit: 3 Pre-requisite: Cost accounting-1, Cost accounting- Il, Management Accounting Course Marks: Continuous assessment 50 é& Final examination 50 Course Descriptio: This course covers the understanding of « comprehensive study of diverse costing methodologies, from absorption and marginal costing to Activity-Based Costing (ABC), Target, and Life-cycle Costing. Explore practical applications such as job costing for services, process costing systems, throughput accounting, and environmental accounting. Gain insights imo joint and by-products, operation and backflush costing, inventory management systems, and the strategie application of linear programming in limiting factor analysis. This course offers a deep understanding of cost concepts and innovative accounting methods, empowering students with strategic decision-making tools applicable across a range of industries Course Objectives: |. Master classic costing methods, including absorption and marginal costing, to effectively manage overheads and fluctuations. 2, Evaluate Activity-Based Costing (ABC) and compare its merits and drawbacks to absorption costing, highlighting the importance of efficient cost drivers, 3. Apply job costing ideas to service businesses, highlighting its strategic value in managing service-specitie charges. | 4. Examine how flexible manufacturing affects process costs, calculate unit equivalents, and lear accounting methodologies for losses, spoilage, and scrap. 5. Apply Target Costing and Life-cycle Costing approaches, grasping their benefits and | drawbacks in manufacturing and service sectors. | 6 Examine the impact of Throughput Accounting, Environmental Accounting, Quality Costing, Operation Costing, Backflush Costing, Inventory Management Systems, and Limiting Factor Analysis on strategie decision-making. | Methods of Teaching/Lean * Module leaders will mainly use cases, class discussions, and lectures to achieve the learning objectives. The learning approach of this integrated accounting course will inelude, but will not be limited to, lectures, discussions, presentations, case studies, project work, and assigned exercises. ‘© Students are advised to consult the teacher on a regular basis to report and take guidance on the master project work. «Participation in class discussions is an essential part of the eae pours war Get Jing and inform; agar University Systems Jahangi Department of Accout © So, to successfully complete this course, leamers are expected to attend lectures and tutorials, read the prescribed textbook chapters, participate in class discussions, and complete weekly assigned tutorial questions and assignments, Mapping of Course Learning Outcomes to Program Learning Outcomes- Mapping [prot PLO2 |PLO3- PLO4 PLOS | [exer 2 3 - 1 CLo2 2 3 1 | [cos 2 3 : 1 CLO4 2 3 I CLOS, ff 3 = I 2 CLO6 2 3 - 1 2 35High; 2=Medium; 1=Low j ‘Course Learning Outeom | Upon successful compl of the course, students should be able © Achieve an expert command of traditional (absorption, marginal) costing, mastering overhead management and profit analysis. ‘© Demonstrate expertise in Activity-Based Costing (ABC), effectively versus ttaditional methods. ‘© Apply tailored job costing principles in service industries, strategically managing service- related expenses and handling process costing intricacies, including flexible manufacturing scenarios and material handling complexities. ‘© Understand and manage joint and by-product costs effectively. ‘© Implement Target Costing and Life-cycle Costing strategically, overcoming challenges and leveraging life-cycle cost advantages. © Apply diverse accounting methods (Throughput, Environmental, Quality, Operation, | Backflush) effectively in decision-making scenarios and develop superior critical thinking to | analyze complex costing methods, synthesizing actionable strategies for real-world | tically comparing and applying it applications. Co ‘Chapter Name Chapter Learning Chapter Content ‘Hours | CLOs Outcome (42) introduction Define and differentiate | Revision of cost concepts and | cost concepts while classifications; casting, the} 3 | CLOL exploring their practical | problem of overheads; uses of applications in managing | absorption costing and marginal overheads and assessing _| costing to deal with the problem / rae 199 o baat yo a F a Wo 1Department of Accounting and Information Systems Jahangirnagar University profitability through of overheads; revision _ of absorption and marginal | absorption costing: allocation, costing. apportionment and overhead absorption; use ofa predetermined absorption rate; over- and under-absorption of overheads and the reasons thereof revision of marginal costing: marginal cost, contribution and marginal | costing; comparison _ between marginal costing and absorption costing; reconciliation between the profit figures given by two ae methods. [Activity-based | Demonstrate expertise in | Definition of ABC; reasons for| 3 | CLO2 Costing (ABC) | Activity-Based Costing | the development of ABC; (ABC), critically absorption costing vs. ABC: comparing and applying | merits and criticisms of AB it effectively versus cost drivers LL __| traditional methods. L Job Costing for | Apply tailored job Job costing for planning and| 9 | CLO3, Services, costing principles in control of services. cLo4, service industries, Process Costing | strategically managing _| Impact of flexible manufacturing Systems. service-related expenses, | costing method; equivalent units; accounting for total costs; Exhibit advanced cost of production report; journal proficiency inhandling | entries using process costing; process costing weighted average and PIPO; | intricacies, including | Addition of materials; lost units; 1g | increase in units; loss of units; normal ys. abnormal loss; normal tolerance limi spoilage | accounting; rework units; accounting for scrap; allocation of normal loss. | flexible manufactur | scenarios and material | handling complexities Target Costing | Caleulate target costs, | Calculation of a target cost in] 6 | CLOS and Life-cycle | assess challenges in | manufacturing and —_ service implementing target | industries; difficulties of using costing within service | target costing in service industries, and identify | industries; identification of the and compute life-cycle | costs involved at different stages costs across different | of the life-cycle; caleulating a business domains, life-cycle _cost_in_manufacturing fangs o> fe CostingDepartment of Accounting and Information Systems | Jahangirnagar University and service industries; benefits of life-cycle costing Throughput Explore and manage | Application of the theory of Accounting environmental cost | constraints (TOC); caleuiation| 3 | CLO6 Environmental | challenges in various | and interpretation of a throughput ineeandnain accounting methods. | accounting ratio; improving a throughput accounting ratio. Issues a business may face in the management of environmental costs; different methods used by a business to account for its 5 BEE EEE - environmental costs Joint Products | Understand and manage | Definitions of joint product and and By-Products | joint and by-product by-product; common costs and| 6 | CLO4 costs effectively Joint costs; allocation of joint costs; splt-off point and separable | costs; assignment of costs to joint products; accounting for by- products / Quality Cost Utilize operation costing | Measuring and reporting the cost Operation systems and understand | of quality; controlling quality] 9 | CLO6 Costing, backflush costing | costs. | Backflush overview, Overview of operation costing; Apply EOQ, MRP, and | journal entries for an operating | Costing and JIT methodologies in cost | costing system; overview of | Inventory accounting for advanced | backflush costing; journal entries Management ‘manufacturing. for backflush costing Systems Economic Order Quantity Material Requirements Planning (MRP); just-in-time (JIT); automated environment; gains from improved manufacturing performance; cost accounting for tomorrow's factory: Optimizing Productions | Technology (OPT); flexible manufacturing systems; | push/pull system; change in | performance evaluation; changing methods of reporting cost information. Limiting Factor | Apply linear [ Limiting factor; the application | 3 | CLO | Analysis: programming techniques | of linear programming (LP) to analyze limiting | techniques in the context of factors, solve problems | limiting faetor__analysis: (p7 Page 21 9 5 =Department of Accounting and Information Systems | Jahangirnagar Univers or through | formulation of the LP problem; solving the LP problems by using the graphical method and simultaneous equations; calculation of slack and surplus; calculation of shadow prices, Text Book: 1. Homgren, C. T., S. M. Datar and M, V. Rajan, (2015). Cast Accounting: A Managerial Emphasis. 15" Edition. New Jersey. Prentice-Hall | 2. Michael R. Kinney, Cecily A. Raiborn., (2010). Cost Accounting: Foundations and Evolutions. 8" Edition, South-Western College Pub Reference Books and Supplementary Readings: : Traditions | 1. Jesse T. Barfield , Cecily A, Raiborn, Michael R. Kinney, (2002).Cost Account | & Innovations, 5" Edition, South-Westem College Pub 2. Jasch, Christine M. (2002). Environmental and Material Flow Cost Accounting: Principles and Procedures. 1* Edition, Springer Varleg 3. Kaplan, R. S. and A. A. Atkinson, (1998). Advanced Management Accounting, 3" Edition, ‘New Jersey, NY: Prentice-Hall 4. ACCA’s Examining Team, (2014). Paper 5 Performance Management Study Text for Exams up to June 2015. 7" Edition. London, BPP Learning Media Ltd. ‘Assessment strategy: ‘Assessment Type Weights Class participation / Attendance 10% ‘Assignments/ Report/ Presentation 10% Class tests 10% MID tests 20% Semester-end Examination 50% Total 100% Mapping CLOs with Assessment process Assessment Pattern ibeaea Goer tata | oe tslctass test] P&termal Participation in id | Assignments|Class tes ; a Marks (out of 50)} @0)| (10) (10) ee an Remember 05 Understand 5 ‘Apply, 05 03 10 Analyze o Evaluate 06 a Create 5 » 2 wy P " ee 7 Page 22 of 58 » sonDepartment of Accounting and information Systems | Jahangirnagar University Course No: 5103 Course Title: Applied Accounting Theory Course Type: Compulsory ay Session: 2021-2022 to 2023-2024 Course Credit: 3 Pre-requisite: Advanced Financial Accounting; Cost and Management Accounting Course Marks: Continuous assessment 50 & Final examination 50 Course Deseription: This course is designed for MBA students seeking a comprehensive understanding of accounting theory and its practical applications in contemporary business environments. The course explores various accounting theories, frameworks, and their application in decision-making processes. Fmpha placed on critical analysis, ethical considerations, and the ability to apply theoretical knowledge to real-world business scenarios. Course Objectives: ‘© Introduce students to the fundamental concepts and historical evolution of accounting theory, laying the groundwork for advanced study. ‘© Foster critical thinking skills to enable students to evaluate and analyze accounting theories in the context of evolving business landscapes. «Equip students with the ability to apply accounting theories to make informed business decisions, considering both financial and non-financial implications. ‘* Examine emerging trends and challenges in accounting, such as global financial reporting standards, technology integration, and sustainability reporting. ‘© Emphasize ethical considerations in accounting practices and develop students’ ethical decision-making abilities in financial reporting and analysis. Illuminate the strategic role of accounting in organizational success, empha planning, control, and performance measurement. Methods of Teaching/Learning: ing its impact on © Lectures Format: Interactive lectures with opportunities for Q&A. Purpose: Provide a comprehensive overview of accounting theories and frameworks, © Case Studies Format: Analyzing real-world accounting cases individually and in groups. Purpose: Apply theoretical knowledge to practical situations, fostering critical thinking and problem-solving skills. © Group Projects Format: Collaborative projects focusing on applying accounting theories to specific business scenarios, Purpose: Encourage teamwork, communication, and the practical application of accounting concepts. © Guest Speakers Format; Inviting industry professionals and experts to share their experiences and insights. a oS le na ynnDepartment of Accounting and Information Systems Jahangitmagar Uni Mapping of Course Learning Outcomes to Program Learning Outeomes- lapping |PLO|| PLO2 |PLO3 |PLO4 | PLOS |PLOs |PLO7 [PLO& |PLO9 |PLOIO cLor | 3 1 1 1 3 1 cLoz_ | 3 | 1 1 2 1 i 2 3 2 cLos_ [3 | 2 2 1 2 3 L cLoa [2 [tt 2 2 1 U 2 L cLos_ | 2 1 1 t 1 3-High; 2=Medium; [=Low Course Learning Outcomes: * Demonstrate a comprehensive understanding of foundational accounting theories and their relevance in contemporary business settings. + Apply accounting theories to analyze and solve complex business problems, demonstrating the practical implications of theoretical concepts, ritcally evaluate financial information using established accounting frameworks, considering itive aspects. # Integrate accounting principles into strategic decision-making processes, recognizing ‘its impact on organizational performance. t an awareness of ethical issues in accounting and make ethical decisions in financial | reporting and anal | Course Conten| Chapter Learning Outcomes Chapter Content Hours | CLOs Name I (2) Critical * To demonstrate a deep |e In-depth analysis of Evaluation of | understanding of major] conceptual frameworks (ez.,| 3 | CLOI Conceptual conceptual frameworks. | IFRS, FASB); Frameworks |* To critically evaluate the |e Critical evaluation of the qualitative attributes of | qualitative characteristics of financial information, financial information; * To apply conceptual |e Case studies on the practical frameworks to analyze and | application of conceptual solve real-world accounting | frameworks; problems, Advanced «To demonstrate an advanced |* Advanced principles and} 6 | CLO2 Positive understanding of Positive! assumptions of Positive Accounting Accounting Theory. ‘Accounting Theory (PAT); Theory * To evaluate. recent Accent). Exploration of recent developments and critiques nn Spats developments and critiques; B— per” yy S|Department of Accounting and Information Systems Jahangirnagar University © To apply PAT principles to] © Application of PAT in analyze and solve complex | — complex accounting; accounting issues. penerien Normative |e To analyze ethical |e Ethical considerations in| 3 | CLO3 Accounting considerations in accounting | accounting; Theories in Practices mative theories |" Advanced application of * Toapply normative theories | normative theories in to influence accounting oe i standard-setting accounting standard-setting; © Tomakecthical decisions in |* Case studies on ethical complex financial reporting | decision-making in financial scenarios, reporting; Advanced | To demonstrate advanced | In-depth examination of | 45 | CLO3 Agency knowledge of Agency| Agency Theory; iene ts : sex |? Advanced topes in prineipal- eto analyze complex | agent relationships; Design principal-agent 7 felationships. + Designing effective © To design effective} _ incentives and monitoring incentives and monitoring | mechanisms; | mechanisms. in accounting contexts, Critical ‘* To apply critical theories to| * Application of critical) 6 | CLO4 Perspectives analyze accounting theories (e.g, Marxist, | Eni apes tH E feminist) in accounting; .ccounting | « Fe : = To explore advanced topics |, Advanced exploration of in social and environmental ees j accounting social and environmental * To critically assess the accounting; relevance of traditional | Critical analysis of traditional accounting practices in) accounting practices in modem contexts, contemporary contexts; [Earnings | To apply their knowledge of |e Case studies on real-world Management | earings management to examples of — eamings| 6 | CLOS and Financial | analyze real-world cases. nanagement; Reportin; i ye Pree eee sto Pee cage © Group exercises analyzing potential signs of earnings ane 7 management in financial oan Glee een tro statements, potential eamings To discuss the implications of management; ‘eamings management on * Discussion on the impact of various stakeholders, including | earnings management on investors and regulators stakeholders; Soe we xyDepartment of Accounting and Informat Jahangirnagar University to Game ‘Theory in Management Accounting fundamental principles of ‘game theory. ‘To recognize the relevance of game theory in strategic decision-making. To explore the application ‘of game theory concepts in management accounting scenarios. relevance in management accounting; Overview of strategic | decision-making; | Application of game theory | concepts in accounting | scenarios; Valuation To be familiar with ‘© Common valuation ‘Techniques common valuation techniques (e.g, market] 6 | CLO4 and Methods | techniques used in fair approach, income approach, value accounting, cast approsct) To apply fair value . measurement methods in |* Practical application of fair practical scenarios value measurement methods; To analyze case studies to | * Case studies on fair value understand the application, measurement in different of fair value measurement industries: in various industries. Fair Value To understand how financial] Fair value measurement of and Financial | instruments are valued using | financial instruments (eg.,| 45 | CLOS Instruments fair value measurement. detivatives, securities); To explore the implications |, jmptications of fair value of fair value accounting on : financial markets, accounting on financial To analyze the risks and| — markets; challenges associated with|* Risk and challenges fair value measurement of | associated with fair value financial instruments, measurement of financial instruments; Fair Value To understand how fair |. Fair value accounting in the CL05 and Business | value accounting is applied | context of -—_—business Combinations | in business combinations. combinations (e.g., purchase To learn how intangible price allocation); assets and goodwill are | ® Accounting for intangible accounted for under fair assets and goodwill under fa value. value; To consider practical Practical considerations in aspects of fair value fair value measurement ‘measurement in mergers during mergers and and acquisitions, acquisition: : Introduction To understand the * Basics of game theory and its 3 CLO4 \yDepartment of Accounting and Information Systems | Jahangirnagar University Text Books: 1, William R. Scott, Financial Accounting Theory, Seventh Edition, Prentice Hall, 2015 2. Richard G, Schroeder, Myrtle W. Clark and Jack M. Cathey. Financial Accounting Theory and Analysis: Text and Cases, 13" Edition, Wiley, 2019. Reference Materials: 1. Dhiman Chowdury. Applied Accounting Theory: Private and Public Sector, Grantha Kutir, 2022. 2. David Mueller (Editor), Ralf Trost (Editor). Game Theory in Management Accounting: Implementing Incentives and Fairness, Springer, 2018. 3. Healy, M.P. and Wahlen, J.M. (1991). A Review of the Eamings Management Literature and Its Implications for Standard Setting, Accounting Horizons, 13(4), 365-383. 4, Canace, T.G., Jackson, $.B. Ma. T. and Zimbelman, A. (2022). Accounting for R&D: Evidence and Implications, Contemporary Accounting Research, 39(3), 2212-2233. 5. Laux, C, and Leuz, C. (2009). The crisis of fair-value accounting: Making sense of the recent debate, Accounting, Organizations and Society, 34, 826-834. 6. Orthaus, S., Pelger, C., and Kuhner, C. (2022). The Etemal Debate over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory. Contemporary Accounting Research, 40(1), 41-88. 7. Unegbu, A.0. (2014). Theories of Accounting: Evolution é& Developments, Income- Determination and Diversities in Use, Research Journal of Finance and Accounting, 3(19), 1~ 15. ‘Assessment strategy Assessment Type Weights Class participation / Attendance 10% Assignments/ Report/ Presentation 10% Class tests 10% MID tests 20% ‘Semester-end Examination 50% Total 100% Mapping CLOs with Assessment process | Assessment Pattern Bloom's Category| Mia | Assignments{Class test | Teter Participation in | ss fest! Curricular/Co-Currieular eter vain Activities (10) Remember 0 Understand 05 Apply 05 03 10 Analyze 09 Evaluate 06 Create 5 yo Wy rey FP —Department of Accounting and information Systems | Jahangienagar University Course No: 5104 Course Title: Corporate Governance Course Type: Compulsory Session: 2021-2022 to 2023-2024 Course Credit: 3 Pre-requisite: NA Course Marks: Continuous assessment 50 & Final examination 50 Course Deseription: | The course aims to introduce the concept of corporate governance and relevant theories. The emphasis will be on different internal and external corporate governance mechanisms, the reasons and impact of governance failures, various micro and macro level governance reforms, historical development of governance practices and related laws in Bangladesh, Course Objectives: ‘The course aims to provide a thorough idea of corporate governance policies and practices within | national and international borders. Theories related to corporate governance and regulatory framework will help students to make important business decisions in their professional careers and corporate industry. From the case study analysis, the students will gain a better idea of corporate governance practices within and beyond Bangladesh. Methods of Teaching/Learning: The following tools will be predominantly used while delivering the module: + The most significant part of the teaching will be through classroom lecturing, © As discussion of relevant theories and regulatory frameworks of corporate governance needs high participation from the attendants, students of this module are expected to interact and participate for business and decision-making, * Students are also expected to attend the classes prepared with an understanding of relevant chapters from textbooks as the classes will predominantly focus on problem-solving related to the contents of book chapters. # Presentation of cases by students wi comprise another significant segment of the module. Mapping of Course Learning Outcomes to Program Learning Outeomes- Mapping Ip1 01) pL.o2 | pLos | pLos | pos ao f[tf2],ij)2y3 Gal atee[eteates eeeo te) ao [3,2 [1,3 )3 cLor_] 2 Tt2 [3 3=High; 2-Medium; [=Low Course Learning Outcomes: By the end of this module, students would be equipped with: ‘* An introduction to corporate governance with theoretical frameworks * Detailed idea about internal and external corporate governance mechanisms * In-depth understanding of reforming corporate policies, developing rational compensation standards and creating effective disclosure. © Idea about regulating potential conflicts of interest and promoting uniform and meaningful accounting rules. x —£ hai