Graduate Program

Course Credit: 3

This course is designed for the students of post-graduate level, who have completed the basic, intermediate, and higher Financial Accounting courses in the BBA level and like to specialize in Financial and Professional Accounting area. This course will provide comprehensive knowledge about the changes that are taking place in the arena of Corporate Business in the recent world's economic environment and the development of IASs & IFRSs to deal with these complex and specific changes in the accounting practices.

Course Credit: 3

The objective of the course is to introduce to the students the orientation, importance, process and functions of Corporate Governance. This course will deal with various theoretical and practical governance issues in the corporate sector. This will include various monitoring and control mechanisms on the use and distribution of corporate resources. The course will also look into whether corporate governance mechanisms can be injected in other sectors of business enterprises; and the public sector. Specifically, they would be able: a) to understand the concept of Corporate Governance; b) to suggest ways of effective corporate governance mechanism.

Course Credit: 3

This course examines the theories and applications of advanced and / or modern research methods, especially methodologies in accounting and finance. The purpose of the course is to provide students with an understanding of how research is conducted in accounting and finance areas, such that they may critically evaluate the academic literature and have a foundation to carry out their own research projects. Specifically, they would be able: a) to understand the advanced and applied areas of research methods; b) to use tools of research methods in practical research.

Course Credit: 3

This course would capable the students to interpret financial reports as well as design and operation of accounting systems of government; & prepare statements of governmental units & other non-profit entities, interpret the application of GAAP in fund accounting. Specifically, they would be able:

a) to understand the concepts of Governmental Accounting;

b) to develop design in good control over governmental expenditure.

Course Credit: 3

This course aims at introducing Strategic Management concepts and process. The emphasis will be upon environmental analysis, formulation, implementation and evaluation of strategy. Besides, from the analysis of cases the student will gain a competency of the process of strategic management. Specifically, they would be able: a) to understand the concepts of Strategic Management; b) to suggest effective use of Strategic Management in corporations.

Course Credit: 3

Accounting is a dynamic social science where continuous research contributes to changes in its practice. Theories help decision makers make correct decisions. By the course students would be able: a) to acquire knowledge about new issues in accounting; b) to suggest use in practice new issues in accounting.

Course Credit: 3

This course is on advanced issues in Cost & Management Accounting. On successful completion of this course, students will be able to: (a) use technical skills in the area of costing, cost control, and cost management; (b) apply relevant techniques in critical management planning & control; (c) strategize the decision making usefulness of tactical information generated by cost and management accounting system; (d) design a customized cost and management accounting system for a particular company.

Course Credit: 3

The objective of the course is to acquaint the students with the implications of tax laws with a view to make students capable to integrating the relevance of the laws with corporate profit planning and managerial decision making. Specifically, they would be able: a) to understand the concepts of corporate tax planning; b) to suggest use of it in corporate operations.

Course Credit: 3

This course aims to develop skills concerned about prevention, detection, and correction of financial frauds occurring in corporate transactions. This identifies areas of financial risk, develops internal control policies and procedures, & defines the role of the forensic accountant in the different business environments. Students will learn to analyze possible consequences of fraud, determine damages of valuation calculations, & evaluate effects of cyber-crime on an organization. Specifically, they would be able: a) to understand the process of fraud occurrence; b) to suggest ways to detect fraud.

Course Credit: 3

In spite of the social importance of auditing, the underlying philosophy has largely been ignored. There has to be some explanation of the nature, purpose and possibilities of auditing and what the audit contributes to the community wealth and welfare. Today, auditors are expected not only to enhance the credibility of financial statements, but also to provide value-added services. It is evident that there is a paradigm shift and it is likely to continue shifting in the future. This course is designed to strengthen the conceptual foundation of auditing to promote understanding of the nature of the knowledge and skills that are integral part of this demand driven discipline. Specifically, they would be able: a) to understand the philosophy and advanced areas of auditing; b) To suggest effective auditing in large organization.