Accounting
NATIONAL UNIVERSITY
Syllabus
Department of Accounting
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 : Accounting
Third Year (Honours)
Third Year: 32 Credit Hours
Course Code
COURSE TITLE
Marks
Credit Hours
Audit and Assurance
100
4
Advanced Accounting-I
100
4
Cost Accounting
100
4
Management Accounting (in English)
100
4
Financial Management (in English)
100
4
Business & Commercial Laws
100
4
Banking and Insurance Theories, Laws and Accounts
100
4
Marketing Management
100
4
Total =
800
32
Course Code
Marks: 100
Credits: 4 Class Hours: 60
Course Title:
AUDIT AND ASSURANCE
1. The Demand for Audit and Other Assurance Services: Definition of auditing, Nature of Auditing, Distinction Between Auditing and Accounting, Economic Demand for Auditing, Assurance Services, Types of Audits and Auditors.
2. The Auditing Profession: Chartered Accountant (CA) Firms and their Activities, Structure of CA Firms, Role of BSEC in relation to auditing, BSEC’s Corporate Governance Guidelines and Audit vs. Non-audit Activities, ICAB, US GAAS, International Standards on Auditing (ISA) and Bangladesh Standards on Auditing (BSA), Statutory Cost Audit.
3. Audit Reports: Parts of the Audit Report, Categories of Audit Reports, Report on Internal Control Over Financial Reporting, Unqualified Audit Report with Explanatory Paragraph or Modified Wording, Conditions Requiring a Departure from Unqualified Opinion, Audit Reports Other Than Unqualified: Qualified Auditors’ Reports (Qualified, Adverse and Disclaimer) and Auditors’ Reports with emphasis on materiality.
4. Legal Liability: The legal environment of audit profession, Auditors’ Liability to clients, Auditors’ Liability to third parties
Syllabus
Department of Accounting
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 : Accounting
Third Year (Honours)
Third Year: 32 Credit Hours
Course Code
COURSE TITLE
Marks
Credit Hours
Audit and Assurance
100
4
Advanced Accounting-I
100
4
Cost Accounting
100
4
Management Accounting (in English)
100
4
Financial Management (in English)
100
4
Business & Commercial Laws
100
4
Banking and Insurance Theories, Laws and Accounts
100
4
Marketing Management
100
4
Total =
800
32
Course Code
Marks: 100
Credits: 4 Class Hours: 60
Course Title:
AUDIT AND ASSURANCE
1. The Demand for Audit and Other Assurance Services: Definition of auditing, Nature of Auditing, Distinction Between Auditing and Accounting, Economic Demand for Auditing, Assurance Services, Types of Audits and Auditors.
2. The Auditing Profession: Chartered Accountant (CA) Firms and their Activities, Structure of CA Firms, Role of BSEC in relation to auditing, BSEC’s Corporate Governance Guidelines and Audit vs. Non-audit Activities, ICAB, US GAAS, International Standards on Auditing (ISA) and Bangladesh Standards on Auditing (BSA), Statutory Cost Audit.
3. Audit Reports: Parts of the Audit Report, Categories of Audit Reports, Report on Internal Control Over Financial Reporting, Unqualified Audit Report with Explanatory Paragraph or Modified Wording, Conditions Requiring a Departure from Unqualified Opinion, Audit Reports Other Than Unqualified: Qualified Auditors’ Reports (Qualified, Adverse and Disclaimer) and Auditors’ Reports with emphasis on materiality.
4. Legal Liability: The legal environment of audit profession, Auditors’ Liability to clients, Auditors’ Liability to third parties