Bachelor of Accounting

Bachelor of Business Administration in Accounting

Faculty: Faculty of Business Studies

Duration: 4 Years (8 Semesters)

Total Credit Hours: 160

CGPA Range: Highest 4.00 – Lowest 2.00

Program Type: Outcome-Based Undergraduate Professional Business Program

Overview

The Bachelor of Business Administration (BBA) in Accounting program at Mawlana Bhashani Science and Technology University (MBSTU) provides a specialized and rigorous education focused on the principles and practices of financial reporting, auditing, taxation, and managerial accounting. This professional degree is designed to train future business leaders and accounting experts capable of providing accurate financial information for decision-making and ensuring regulatory compliance. The program is structured over four academic years (eight semesters) and requires 160 credit hours, integrating core business fundamentals (management, marketing, finance) with advanced accounting concepts and practices.

The curriculum is skills-oriented and technology-focused, ensuring students develop hands-on expertise in financial modeling, computerized accounting systems and data interpretation. The program emphasizes ethical standards, professional skepticism, and global accounting standards.

Program Objectives

The primary objectives of the BBA in Accounting program are to:

• Provide comprehensive knowledge of financial accounting, cost accounting, auditing, and tax principles.

• Develop essential analytical, problem-solving, and computational skills necessary for accurate financial reporting and analysis.

• Promote critical thinking regarding business ethics, corporate governance, and regulatory compliance.

• Introduce interdisciplinary applications in areas like forensic accounting, financial statement analysis, and risk management.

• Prepare graduates for careers in auditing, corporate finance, and public service.

Program Structure and Curriculum

The BBA in Accounting curriculum includes a vast array of core business and specialized accounting courses, distributed among theoretical, practical, and applied modules.

Core Areas Include:

• Financial Accounting and Reporting (I, II, III)

• Cost and Management Accounting

• Auditing and Assurance

• Taxation (Income Tax and VAT)

• Accounting Information Systems (AIS)

• Advanced Financial Statement Analysis

• Corporate Finance and Investment

• Business Law and Ethics

Supporting Courses Include:

• Principles of Management and Organizational Behavior

• Principles of Marketing and Economics

• Business Statistics and Mathematics

• Computer Application and Spreadsheet Modeling

• English Communication and Business Writing

In the final year, students typically undertake a mandatory Internship or Business Project/Thesis, applying their specialized accounting knowledge to real-world organizational challenges or a comprehensive research topic.

Assessment and Evaluation

Student assessment combines continuous and final evaluations to ensure comprehensive learning and performance tracking, consistent with university standards.

Theoretical Courses:

• 30% Continuous Assessment (10% Attendance, 20% Quiz/Class Test/Assignment/Presentation)

• 70% Final Examination

Practical/Skills-Based Courses (e.g., AIS, Financial Modeling):

• 50% Continuous Assessment (15% Attendance, 15% Case Study/Software Lab Report, 20% Quiz/Assignment)

• 50% Final Examination (40% Practical Exam/Software Test, 10% Viva-Voce)

A minimum CGPA of 2.00 (out of 4.00) is required for graduation.

Admission Requirements

Admission to the BBA in Accounting program follows the GST (General, Science & Technology) cluster system or university-approved criteria. Candidates must meet the minimum eligibility criteria set by the university for the relevant academic session, typically requiring a commerce/business or science background at the HSC (or equivalent) level.

Career Opportunities

Graduates of the BBA in Accounting program are highly sought after for analytical and leadership roles across all sectors of the economy:

• Public Accounting Firms (Big Four and others): Auditor, Tax Consultant, Assurance Specialist.

• Corporate Sector: Financial Analyst, Management Accountant, Internal Auditor, Financial Controller in manufacturing, banking, and multinational companies.

• Government/Non-Profit: Budget Analyst, Revenue Officer, Finance Manager.

• Financial Services: Roles in banking, investment firms, and insurance.

• Professional Certification: Excellent foundation for pursuing globally recognized qualifications like CA, ACCA, CMA, and CPA.