জাতীয় বিশ্ববিদ্যালয়ের হিসাব বিজ্ঞান (অ্যাকাউন্টিং) অনার্স দ্বিতীয় বর্ষ সিলেবাস
জাতীয় বিশ্ববিদ্যালয়ের হিসাব বিজ্ঞান (Accounting Honours Second Year Syllabus) অনার্স দ্বিতীয় বর্ষ সিলেবাস। You can download National University’s Accounting Honors Second Year Syllabus from here directly.
Business Communication and Report Writing
Meaning of communication and business communication, scope, purposes, processes, principles, functions, importance and models of communication.
Types of Communication : Written, oral, non-verbal, downward, upward horizontal, mass communication.
Major Media of Written Communication:
Letters, memos, reports –style and structure, advantages and disadvantages of different media.
Major Media of Oral Communication:Speech –face to face conversation –interviews, meetings, advantages and disadvantages of different media.
Non Verbal Communication: Symbols, gestures, body language, visual communication.
Internal Communication: Meaning, Importance, Communication within organisation and small groups, media of internal communication style, office memos.
Technology in Modern Communication: Electronic media in oral and written communication, Telephone, Fax, ISD, computer, internet, E-mail, multimedia and business related software.
Communication skills: Improving skills in non-verbal and verbal communication Effective listening, reading skills, effective writing –style and techniques, writing techniques, barriers to effective communication and their removal.
Business Report Writing: Types of report, characteristics and importance of different types, purpose, scope, different styles of writing reports.
Letter Writing: Types of letter –circular letter –letter of inquiry –letter of complaints –dunning letter –letter of adjustment –letter of order, letters in connection with bank and insurance.
Employment Communication: Preparing CV or personal resume, application, letter interviews and joining.
Computer and Information Technology(Accounting) – What is computer, Uses of Computers,Computer Generation and Classifications, Number System, Computer Organization and Architecture, Basic Logic Gates and Truth Tables.
Taxation in Bangladesh – Public Finance and Tax as a Source of Public Revenue, Other Sources of Public Revenue vs. Taxation, Public Finance vs. Private Finance, Importance of Public Finance, Definition of Tax, Characteristics of Tax, Objectives of taxation, Principles of taxation, Characteristics of a Good Tax. Impact, Incidence and Effect of a Tax–Shifting of Tax Incidence–Demand and Supply Theory of Tax Shifting–AdditionalFactors Influencing Tax Shifting –General Effects of Taxation. Classification Taxes (on the basis of: Number of taxes, Impact and incidence of taxes, Structure of tax-rates, Subject-matter of taxes, Elasticity of taxes, Classification of tax-bases, Increase or decrease in public revenue, Single-point vs. Multiple-point taxes, and Collector of taxes); Choice of Taxes betweenProportional and Progressive taxes, Choice of Taxes between Direct and Indirect taxes; Tax Structure in Bangladesh.
Other Taxes in Bangladesh: Value-Added-Tax (VAT): Important terms–Exempted Goods and Services–Output tax–Input Tax–Tax period–Taxable Goods–Invoice–Manufacturers–VAT Authorities. Imposition of VAT–Determination of Value for VAT–Methods and Time of VAT payment–
Supplementary Duty–Turnover Tax–Tax Rebate–Registration of manufacturers Delegated powers–Appointment VAT officials-offence and penalties–Confiscation–Appeal-Revisions–Recovery of claims–Alternative Dispute Resolution.
Customs Duty: Nature–Scope and importance–Goods Dutiable–Goods Prohibited–Various Duties under the Customs Act–Rates of Duties–Tax Points and Valuation Bases for Customs Duty–Duty-Drawback and Exemptions–Pre-Shipment Inspection Authority –Assessment–Penalties and Offences–Customs Authority–Appeals and References–Alternative Dispute Resolution.
Excise Duty: Nature–Scope–Services Dutiable–Rates of Duties–Assessment.
Gift Tax: Charge of Gift Tax–Definition and Characteristics of Gift–Gifts to include certain transfer–Exemptions from Gift-tax–Determination of the value of Gifts–Return of Gifts–Rates of Gift-tax–
Penalty and Prosecution–Assessment procedures–Gift-tax Authorities.
Other Taxes and Duties: Narcotics and Liquor Duty–Non-Judicial Stamp–Land Revenue.
Business Statistics – Definition, Importance and scope, Limitations, Types of Statistical Methods, Data, Types of data, Sources of data. Classification of data, Organizing data Using data array, Tabulation of data, graphical presentation of data, types of diagrams.
Macro Economics – Key concepts of Macroeconomics-Aggregate Supply and Demand.
Intermediate Accounting – Review of Accounting Process and Presentation of Financial Statements.