ACC 100  ACCOUNTING FUNDAMENTALS [3]

The course deals with the basics of book keeping and accounting with thorough grinding in accounting process viz vouching to trial balance.
 

ACC 101 FINANCIAL ACCOUNTING [3]

The course introduces concept, process, principles and system of book-keeping and accounting. Topics include definition and role of accounting principles and concepts, accounting process, vouchers, journal, ledger, trial balance, assets and liabilities, preparation of final accounts and reports, and accounting system.

ACC 201 COST ACCOUNTING [3]

P: ACC 101. The course deals with cost concepts, cost accounting process and principles, and integrated accounts. Topics include introduction to cost accounting, cost concepts, cost accounting for materials, labour and overhead, job costing, process costing, cost control, reconciliation of cost and financial accounts, integrated accounts, cost accounting methods, etc.

ACC 301 AUDITING AND TAXATION [3]

P: ACC 101. The course introduces auditing procedure and taxation principles. Topics in auditing include nature of auditing , audit mechanism, valuation of assets, and auditing of depreciation, provisions, reserves, profits and dividends, etc. The taxation part of the course covers income tax, VAT, excise duty, custom duty, etc. Topics are principles of taxation, taxation authority and power, computation of income, exemption and allowances, tax at source, returns and statements, provisional assessment, computation of tax liability, appeal procedure, rules and rates of custom duty, excise duty, VAT and other relevant taxes.

ACC 302  MANAGEMENT ACCOUNTING [3]

P: ACC 101 and ACC 201. The course on management accounting familiarizes students with uses of accounting for decision making, planning and control. It covers scope of management accounting, budgeting, relevant cost and decision making, responsibility accounting,differential cost, accounting for decentralized units, profit center and transfer pricing, investment center accounting, accounting reports to management.

ACC 303 ADVANCED ACCOUNTING [3]

P: ACC 101. The course is devoted primarily to the accounting for companies. Topics include accounting for issue of shares, stock and debentures, company accounts, foreign subsidiary branch accounts, accounting for amalgamation, absorption  and  reconstruction, conversion of partnership to companies, company liquidation accounting, accounting for dividends, department accounts and accounting for goodwill.

ACC 304  ADVANCED COST ACCOUNTING [3]

P: ACC 201. The course is a sequence to Cost Accounting and  deals with specialized cost accounting and application of cost accounting. Topics include cost accounting cycle, job costing, process costing, C.P.V. analysis, joint  product and by product costing, spoilage and wastage cost accounting, cost auditing.

ACC 305 ADVANCED AUDITING AND TAXATION [3]

P: ACC 301. The course focusses primarily on income tax accounting but also includes VAT, excise duty, custom duty, etc. Topics  are principles of taxation, taxation authority and power, computation of income, exemption and allowances, tax at source, returns and statements, provisional  assessment, computation of tax liability, appeal procedure, rules and rates of custom duty, excise duty, VAT and other relevant taxes.

ACC 306 SPECIALIZED ACCOUNTING [3]

P: ACC 201. The course deals with accounting for specific activities and industries and includes following topics : accounting for hire purchase and instalment sales, accounting for banks, insurance companies, utilities, hotels, press and publications, firms, hospital and clinics, NGOs.

ACC 309 PRACTICUM [9]

This is designed to expose students to dynamic accounting or business environment through internship for a semester in a real life organization.

ACC 504 MANAGERIAL ACCOUNTING [3]

The course deals with tools and techniques of internal use of accounting for management decision viz , analysis and interpretation of financial statements, concept of cost, element of cost and cost centres. cost classification, methods of costing, job costing, process costing, variable costing and absorption costing, break-even analysis, accounting treatment of price-level changes, pricing, budgeting and budgetary control and use of accounting information. Emphasises use of accounting data for production, marketing, personnel and financial decision-making.

AGR 101 AGRONOMY [3]

Agriculture: concept, importance and scope. Geography of Bangladesh. Weather and climate. Tillage, sowing, planting and transplanting. Cultural practices. Fertilizer management. Agricultural implements.

AGR 116 AGRONOMY LAB [1]

P: AGR 101. Identification of crops, soils, seeds, farm implements, manures and fertilizers. Observation of weather related instruments, trend of weather data. Preparation and preservation of manure, compost, silage. Practicing farm operations.

AGR  201 PLANT SCIENCE [3]

P: BOT 105. Taxonomy: principles and systems of plant classification, phylogeny of plant kingdom. Morphology of leafs, stepals, flowers and fruits, and of crops eg rice, jute, sugarcane, wheat etc. Plant anatomy: cell, tissue, primary and secondary growth and structure of stems, roots and leafs, structure of rice, jute, sugarcane etc crops. Embryology: development of embryo, seed and fruit. Plant physiology: transportation, photosynthesis, respiration. Plant bioproductivity. Growth regulator. Physiology of seeds. Stress physiology.

AGR  211 PLANT SCIENCE LAB [1]

P: AGR 201. Study of morphological features of important crops. Preparation of slides, cutting, staining, mounting, maceration. Anatomy of stem, root; structure of ovules, spores, pollen grains. Embryo culture technique. Experiments on absorption, conduction, stomatal movement. photosynthesis, estimation of seed proteins.

AGR 271 FARM MANAGEMENT [3]

Concept and principles of business, diminishing return, substitution, opportunity costs. Farm accounting, survey, cost accounting, measure of efficiency, budgeting and planning. Linear programming for planning. Project analysis. Undiscounted and discounted measure of physical worth. Sensitivity analysis. Farm management research techniques.

AGR 321 PLANT NUTRIENTS [3]

Occurrence of N, P, K, S, Zn in soils. Transformation of commonly used fertilizers. Chemistry of Urea, TSP, MP. Micronutrient components. Assimilation of nitrogen by plants and biological nitrogen fixation.

AGR 351 CROP PRODUCTION [3]

Crop environment. Soil moisture and organic matter management. Production technology of crops: climate and soil factors, status, importance, production inputs, post harvest operation, method of production, cost calculation of major crops. Crop estimate. Crop calendar. Quality control of crops. Cropping scheme: concept, utility, procedure.

AGR 352 CROP PRODUCTION LAB [1]

Practice experiments and observations based on AGR 351.
 
 

AGR 371 CROP PROTECTION [3]

Causes of plant diseases: fungi, bacteria, virus, nematodes. Principles of plant disease control through: cultural practices, use of chemicals, host resistance and integrated control. Pest management: definition of pest, control and management. Methods: mechanical, physical, biological, chemical, semio-chemical, host resistance and integrated. Pesticide toxology.

AGR 381  HORTICULTURE PRODUCTION [4]

Floriculture and landscape horticulture: propagation and methods. Spices and plantation crops. Pomology. Industrial Horticulture.

AGR 386 HORTICULTURE PRODUCTION LAB [1]

Laboratory experiments based on AGR 381.

AGR 391  AGRICULTURAL COMMUNICATIONS [3]

Communication process. Organizational communication. Technology transfer process. Category of technology. Models of technology transfer. Means of technology transfer. Training.
Extension services.

AGR 401 ANIMAL SCIENCE [2]

Zoological classification of livestock, introduction to animal psychology and behavior, importance of livestock and its economic impact on farming system of Bangladesh, terminology of animals, livestock production in Bangladesh compared with that of the world, types and breeds of livestock, livestock feeding and housing, livestock products and by-products.

AGR 406 ANIMAL SCIENCE PRACTICE [1]

P: AGR 401. Approaching animals, methods of different body measurements and live weight of livestock, identification and marking of animals, dentition, ageing and different management of livestock.

AGR 411 FISHERY SCIENCE [3]

Taxonomy. Fishery biology. Freshwater aquaculture. Capture fisheries. Processing. Fisheries management. Hatchery operation. Marketing and cooperatives.

AGR 421 POULTRY PRODUCTION [2]

P: AGR 401, AGR 406. History and development of poultry production. Terminologies. Origin, classification and characteristics of different poultry species. Various external and internal parts and systems in fowls. Structure, composition and formation of eggs.

AGR 426  POULTRY PRODUCTION PRACTICE [1]

P: AGR 421. Identification of breeds, chicken, ducks, geese, and pigeons, structure and formation of eggs. Selection of males and females. Introduction to housing and housing systems of poultry. Poultry equipments.

AGR 431 DAIRY PRODUCTION [2]

P: AGR 401, AGR 406. Status of dairy cattle in Bangladesh and their possible improvement, selection and judging of dairy cows, dairy cattle management, factors affecting the quality and quantity of milk, dairy record keeping. Composition and properties of milk, nutritional properties of milk, sources of contamination of milk, milk marketing, buying and assembling the milk, milk processing.

AGR 436  DAIRY PRODUCTION PRACTICE  [1]
P: AGR 431. Identification of dairy breeds, judging of dairy cows and bulls, identification of dairy feeds, practice of milking and dairy farm work. Sampling of milk. Platform test for milk, detection of adulteration, milk test for quality, pasteurization, homogenization and bottling of milk.

AGR 441 FOOD PROCESSING [2]

Introduction to postharvest physiology. Concept of postharvest quality. Postharvest losses. Role of environmental factors in postharvest deteriotion of fruits and vegetables. Postharvest handling, transportation and storage.

AGR 446  FOOD PROCESSING PRACTICE [1]

P: AGR 441. Assessment of quality and grading. Study of deteriotion of fruits and vegetables. Sampling of fruits and vegetables from market, assessment of postharvest deteriotion. Study on packaging and controlled storage systems.

AGR 451 FARM MARKETING [3]

Marketing functions, channels, costs and margins, efficiency, and institutions. Marketing of agricultural inputs and major agricultural products including livestock, livestock product, fisheries, etc, in Bangladesh. Government intervention in agricultural marketing in Bangladesh.

AGR 490 PRACTICUM [3]

This course is designed to expose students to real life situation in agricultural production, processing, marketing, organization, extension development, and related aspects. The student will be placed in relevant organization or situation to gather experience and to generate a problem related report. The report is graded. There is an oral examination.

ANT 104  INTRODUCTION TO ANTHROPOLOGY [3]

Introduces students to the basic anthropological concepts and theories and deals with basics of physical, cultural and linguistic anthropology and archeology.

ART 110 INTRODUCTION TO ARTS [3]

A brief survey of different branches of art and practice of drawing and painting. Topics include art history, drawing, design, sculpture, painting, lettering, photography.

ART 112  INTRODUCTION TO HUMANITIES [3]

A study of the selected major works of history, literature and philosophy of western, indian civilization, and muslim civilization.

ART 201  CAREER PLANNING AND DEVELOPMENT [1]

This course examines various perspectives on career and the process by which individuals choose, enter, move through and leave formal organizations. In this course career planning, development and placement methods will be studied.  Topics include career objective, choice of education and training,self-development, job search, preparation for interview and tests, criteria for selection among job offers, career development in job, job rotation, job change, salary negotiation and advertisement.

ART 203 MODERN LIVING [3]

This course aims at physical, mental, personality and social development of the student. Topics include study and practice of physical fitness, social and cultural environment,  organizational  culture, coping with physical and mental stress, personality, manners and etiquettes, personal presentation and the like. Besides, the course shall include activities for improved personal fitness through organised exercises, jogging and sports programs.

ARB 105 MODERN ARABIC [3]

Introduction to the structure of Arabic. Essentials of grammar, reading, writing and speaking are covered.