Chapter 2 DETAILED SYLLABUS AND SUGGESTED READING MATERIALS FOR JUNIOR ASSOCIATE OF THE INSTITUTE OF BANKERS, BANGLADESH (JAIBB)

PAPER 1 : PRINCIPLES OF ECONOMICS AND BANGLADESH ECONOMY Full Marks : 100 Module A: Concepts of Economics and Demand Supply Analysis Economics, Scarcity, Opportunity Cost, Micro and Macro Economics Law of Demand and Supply, Changes in Demand and Supply Demand Supply Interaction, Market Equilibrium, Shortage and Surplus, Price Ceiling and Floor Price Elasticity, Income and Cross Elasticity of Demand

Module B: Production, Cost and Market structure Theory of Production and Cost, Law of Variable Proportions, Returns to Scale, Short and Long-Run Costs. Different forms of Market: Perfect Competition, Monopoly, Oligopoly and Monopolistic Competition; Their Characteristics and Equilibrium Situations.

Module C: Macroeconomics Overview on Macroeconomics; Macroeconomic Goal, Policies and Accounts Macroeconomic Accounts: National Income Account, Fiscal Account, Monetary Account and BOP Account. Macroeconomic Policies and their Interactions

Module D: Bangladesh Economy Structure and Macroeconomic Performance of Bangladesh Economy; Savings, Investment and Capital Formations, Fiscal and Monetary Policies of Bangladesh; Inflation, Unemployment and External Sector Situation of Bangladesh.

References 1 2 Dornbusch. R, and Fischer, S. Macroeconomics Mishkin, F.S. The Economics of Money, Banking and Financial Market

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Ministry of Finance, Bangladesh Economic Review Publications of Bangladesh Bank (Economic Trend, Annual Reports and other reports) Samuelson, P.A and Nordhaus, W.D. Economics

PAPER 2 : BUSINESS COMMUNICATION Full Marks : 100 Module A: Theory and Process of Communication Meaning and Importance of Communication, Business and Banking Communication. Principles of Business Communication, Process of Effective Communication (Model), Factors Affecting Communication

Module B: Classification and Methods of Communication Types of Communication, Downward, Upward, Horizontal, External, Internal, Formal, Informal, Oral and Written, Spoken Communication and Listening.

Module C: Fundamentals of Business Writing Adaptation and Selection of Words, Construction of Clear Sentences and Paragraphs, Effective Writing. Directness in Initiating Routine Letters, Answering Routine Letters, Indirectness for Bad-News and Persuasion.

Module D: Fundamentals of Report Writing The Shorter form Report Structure, Long Formal Reports

Module E: Standard and Physical Aspects of Communication Graphic Aids to Communication, Physical Presentation of Reports and Letters, Correctness of Communication. Communication in the Financial Institutions and Banks of Bangladesh

References 1 2 3 4 Lesiker, Raymond V. Basic Business Communication Narayan, N.C Complete Banking Correspondence Singh, L.R. A Guide of Bank Correspondence Slocun, Keith. Business English with Programmed Reinforcement

PAPER 3 : ORGANIZATION AND MANAGEMENT Full Marks : 100 Module A: Fundamentals of Organizational Behavior and Environment Working with People, Social Systems, Formal and Informal Organization, Mainsprings of Motivation, Motivating Employees, Job Satisfaction, Developing a Sound Organizational Climate. Organizational Structure & Design, Technology & People, Quality of Work Life, The Individual in the Organization.

Module B: Leadership and Its Development Leadership and Supervision, Employee Participation, Interpersonal and Group Dynamics, Managing Change & Conflict, Organizational Development and Training.

Module C: Organizational Behavior in Perspective Models of Organizational Behavior, Limitations of Organizational Behavior. Applied Aspects of Human & Organizational Behavior in Banks

Module D: Basic Management Concept, Environment and Process Management Science, Theory and Practice; Patterns of Management Analysis. Internal Environment, External Environment and Management Process (Planning, Staffing, Organizing, Leading and Controlling).

Module E: Personal Management Perspective of Personnel Management, Organization for Personnel Management, Manpower Planning, Job Analysis and Job Evaluation, Personnel Compensation, Manpower Recruitment and Selection, Career Planning, Appraising Personnel Performance, Manpower Development, Handling Personnel Grievances, Disciplinary Actions.

Module F: Organizational Ethics, Business Ethics, Code of Conduct, Conflict Resolutions References 1 2 3 4 5 6 Davis, Keith. Human Behavior At Work (Organizational Behavior). Hersey, Paul and K.H. Blanchard. Management of Organization Behavior. Ivancevich & Matteson. Organizational Behavior & Management. Juicus, M.J. Personnel Management. Terry, G.R. Principles of Management. Weihrich, Heniz and Harold, Koontz. Management.

PAPER 4 : LAWS AND PRACTICE OF BANKING Full Marks : 100 Module A: Business Related Laws Company Act Contract Act Transfer of Property Act Limitation Act Bankruptcy Act Sale of Goods Act Stamp Act Partnership Act Registration Act

Module B: Financial Institutions Related Laws Bank Company Act Financial Institutions Act Bangladesh Bank Order Bankers Book Evidence Act Artho Rin Adalat

Module C: Financial Instrument Related Laws Negotiable Instrument Act Money Laundering Prevention Ordinance & Anti Terrorism Ordinance

References 1 2 3 4 Ali, S. Ashraf & Howlader, R.A. Banking Law and Practice Bashar, M.A. Bangladesh Laws on Banks and Banking Debnath, R.M. Banks and Legal Environment Relevant Govt. Gazettes

Varshney, P.N. Banking Law and Practice

PAPER 5 : MARKETING OF FINANCIAL SERVICES Full Marks : 100 Module A: The Role of Marketing Introduction- The Marketing Function- The Comparative Development of Marketing for Banks and Financial Institutions. Elements of Marketing.

Module B: Customer Behavior and Market Segmentation Introduction- Consumer Behavior and Attitudes- Types of Market SegmentationSegmentation of Retail vs Corporate Markets.

Module C: Branch Location and Distribution Introduction- Means of Distributing Financial Services- Locating Bank Branches- New Technology and Branching- Creating the Branch Image.

Module D: Advertising and Communication The Roles of Advertising- Advertising Channels- Promotions- Publicity- The Contribution of Advertising and Communications to Marketing Programmes of Financial Institutions.

Module E: Product Development and Pricing Product Development and Segmentation- Special Features of Product Development- Product Development Strategies- the Implications of New Technology for Bank Product Development. Pricing Systems- Methods of Pricing- Price Policies: Strategic V. Tactical Goals- the Marketing Programmes of Financial Institutions.

Module F: Marketing Strategies of Financial Institutions Introduction- Corporate Planning- Formulating a Marketing Strategies for Banks and Financial Institutions, Implementing Marketing Strategy. Marketing Strategy of New Products.

Module G: Marketing Administration Administering the Marketing Programme- Administration of Retail V. Corporate Financial Markets. Future Outlook.

Module H: Marketing Research in Financial Institutions The Role and Functions of Marketing Research in Financial Institutions- The Research Methodology- Evaluating Marketing Research Programmes- Applications of Marketing Research in Financial Institutions.

Module I: Marketing of Financial Services in Bangladesh

References 1 2 3 Andrew, Kenneth. Bank Marketing Handbook. Arthur, Mechian. Bank Marketing Management. Kotler, Marketing Management

PAPER 6 : ACCOUNTING FOR FINANCIAL SERVICES Full Marks : 100

Module A: Introduction and Environment Purpose, Nature, Uses and Users of Accounting Information, Functional and Operational Definition of Accounting, Accounting Principles, Standards and Regulations, Forms of Business Organizations and Accounting systems.

Module B: Analysis of Financial Statement Objectives of Financial Statement Analysis, Financial Statement Analysis, Horizontal and Vertical Analysis, Comparative Financial Statements, Communize Statements, Financial Ration Analysis, Trend Percentage, Specialized Analysis, Cash Forecasts, Analysis of Changes in Financial Position, Break-Even Analysis, Cash Flow Statement, Unadjusted Trial Balance and Adjustments.

Module C: Processing and Recording of Accounting Information Transaction, Analysis of Transaction, Accounting Cycle, Recording of Transaction, Double Entry System, Golden Rule of Debit and Credit, Posting of transactions to the Ledger, T Form and Multi Column Ledger, Preparation of Cash Book, Single Column, Double Column and Triple Column Cash Book, Preparation of Trial Balance, Suspense Accounts, Reflection of Errors Adjusting Entries and Closing Entries Accrued and Deferred Revenue and Expenses.

Module D: Financial Statements for Different Entities Service, Merchandise and Manufacturing Operation: Income Statement, Cost of Goods Sold, Cash Flow Statement, Balance Sheet, Limitation of Balance Sheet. Partnership and Joint Stock Companies: Specific Characteristics of Financial Statements of Partnership Capital Account, Current Account, Profit and Loss Adjustments Account. Distinguishing Characteristics of Financial Statements of Companies. Banks and Other Financial Institutions: Provisions of Bank Company Act, 1991 (with Amendments), Preparation of Profit and Loss Account and Balance Sheet of Banks. Provisions of Financial Institutions Act, 1993 (with Amendments), Preparation of Profit and Loss Account and Balance Sheet of Financial Institutions.

Module E: Accounting for Assets Current Assets: Inventory Valuation, Periodic and Perpetual Method for Ascertaining Closing Inventory, Average, Last In First Out (LIFO), First In First Out (FIFO), Account Receivables.

Fixed Assets: Depreciation Methods, Recording of Depreciation, Valuation of Fixed Assets, Depreciation as a Cost Allocation.

Module F: Journal Rules for Journalizing Different Types of Journals, Sub-Division of Journals, Posting of Accounts, Ledger, Interpretation of Ledger Account, Writing of Different Types of Cash Book in Columnar Form, Imprest System of Petty Cash, Bank Reconciliation System, Journal Proper.

References 1 2 3 4 5 Anthony, Reece Accounting Principles (Richard D, Irwin, Inc. U.S.A.). Anthony, Robert N. Essentials of Accounting (IRWIN, U.S.A.). Harmenson, Edwards, MAHER Accounting Principles (IRWIN, U.S.A.). Khan, Md. Mainuddin Advanced Accounting (Ideal Library, Dhaka). Weygandt, Kieso Kell Accounting Principles (John Wiley and Sons Inc. U.S.A.).