Accounting for Financial Services Syllabus

ACCOUNTING FOR FINANCIAL SERVICES

Full Marks: 100

Module A: Introduction and Environment

· Purpose, Nature, Uses and Users of Accounting Information, Functional and Operational Definition of Accounting, Accounting Principles, Standards and Regulations, Forms of Business Organizations and Accounting systems.

Module B: Analysis of Financial Statement

· Objectives of Financial Statement Analysis, Financial Statement Analysis, Horizontal and Vertical Analysis, Comparative Financial Statements, Communize Statements, Financial Ration Analysis, Trend Percentage, Specialized Analysis, Cash Forecasts, Analysis of Changes in Financial Position, Break-Even Analysis, Cash Flow Statement, Unadjusted Trial Balance and Adjustments.

Module C: Processing and Recording of Accounting Information

· Transaction, Analysis of Transaction, Accounting Cycle, Recording of Transaction, Double Entry System, Golden Rule of Debit and Credit, Posting of transactions to the Ledger, T Form and Multi Column Ledger, Preparation of Cash Book, Single Column, Double Column and Triple Column Cash Book, Preparation of Trial Balance, Suspense Accounts, Reflection of Errors Adjusting Entries and Closing Entries Accrued and Deferred Revenue and Expenses.

Module D: Financial Statements for Different Entities

· Service, Merchandise and Manufacturing Operation: Income Statement, Cost of Goods Sold, Cash Flow Statement, Balance Sheet, Limitation of Balance Sheet.

· Partnership and Joint Stock Companies: Specific Characteristics of Financial Statements of Partnership – Capital Account, Current Account, Profit and Loss Adjustments Account. Distinguishing Characteristics of Financial Statements of Companies.

· Banks and Other Financial Institutions: Provisions of Bank Company Act, 1991 (with Amendments), Preparation of Profit and Loss Account and Balance Sheet of Banks. Provisions of Financial Institutions Act, 1993 (with Amendments), Preparation of Profit and Loss Account and Balance Sheet of Financial Institutions.

Module E: Accounting for Assets

· Current Assets: Inventory Valuation, Periodic and Perpetual Method for Ascertaining Closing

Inventory, Average, Last In First Out (LIFO), First In First Out (FIFO), Account Receivables.

· Fixed Assets: Depreciation Methods, Recording of Depreciation, Valuation of Fixed Assets, Depreciation as a Cost Allocation.

Module F: Journal Rules for Journalizing

· Different Types of Journals, Sub-Division of Journals, Posting of Accounts, Ledger, Interpretation of Ledger Account, Writing of Different Types of Cash Book in Columnar Form, Imprest System of Petty Cash, Bank Reconciliation System, Journal Proper.

References

1 Anthony, Reece – Accounting Principles (Richard D, Irwin, Inc. U.S.A.).

2 Anthony, Robert N. – Essentials of Accounting (IRWIN, U.S.A.).

3 Harmenson, Edwards, MAHER – Accounting Principles (IRWIN, U.S.A.).

4 Khan, Md. Mainuddin – Advanced Accounting (Ideal Library, Dhaka).

5 Weygandt, Kieso Kell – Accounting Principles (John Wiley and Sons Inc. U.S.A.).

Read More...

Laws & Practice of Banking Syllabus

LAWS AND PRACTICE OF BANKING

Full Marks: 100

Module A: Business Related Laws

· Company Act

· Contract Act

· Transfer of Property Act

· Limitation Act

· Bankruptcy Act

· Sale of Goods Act

· Stamp Act

· Partnership Act

· Registration Act

Module B: Financial Institutions Related Laws

· Bank Company Act

· Financial Institutions Act

· Bangladesh Bank Order

· Bankers Book Evidence Act

· Artho Rin Adalat

Module C: Financial Instrument Related Laws

· Negotiable Instrument Act

· Money Laundering Prevention Ordinance & Anti Terrorism Ordinance

References

1 Ali, S. Ashraf & Howlader, R.A. Banking Law and Practice

2 Bashar, M.A. Bangladesh Laws on Banks and Banking

3 Debnath, R.M. Banks and Legal Environment

4 Relevant Govt. Gazettes

5 Varshney, P.N. Banking Law and Practice

Read More...

Organization & Management Syllabus

ORGANIZATION AND MANAGEMENT

Full Marks: 100

Module A: Fundamentals of Organizational Behavior and Environment

· Working with People, Social Systems, Formal and Informal Organization, Mainsprings of Motivation, Motivating Employees, Job Satisfaction, Developing a Sound Organizational Climate. Organizational Structure & Design, Technology & People, Quality of Work Life, The Individual in the Organization.

Module B: Leadership and Its Development

· Leadership and Supervision, Employee Participation, Interpersonal and Group Dynamics, Managing Change & Conflict, Organizational Development and Training.

Module C: Organizational Behavior in Perspective

· Models of Organizational Behavior, Limitations of Organizational Behavior. Applied Aspects of Human & Organizational Behavior in Banks

Module D: Basic Management Concept, Environment and Process

· Management Science, Theory and Practice; Patterns of Management Analysis. Internal Environment, External Environment and Management Process (Planning, Staffing, Organizing, Leading and Controlling).

Module E: Personal Management

· Perspective of Personnel Management, Organization for Personnel Management, Manpower Planning, Job Analysis and Job Evaluation, Personnel Compensation, Manpower Recruitment and Selection, Career Planning, Appraising Personnel Performance, Manpower Development, Handling Personnel Grievances, Disciplinary Actions.

Module F: Organizational Ethics, Business Ethics, Code of Conduct, Conflict Resolutions

References

1 Davis, Keith. Human Behavior At Work (Organizational Behavior).

2 Hersey, Paul and K.H. Blanchard. Management of Organization Behavior.

3 Ivancevich & Matteson. Organizational Behavior & Management.

4 Juicus, M.J. Personnel Management.

5 Terry, G.R. Principles of Management.

6 Weihrich, Heniz and Harold, Koontz. Management.

Read More...