Business Department

Head of Department: Myo Zaw Tun, BA; MBA

Faculty Members – Full Time
Amos Sein, BB; MS Management
Do Lian Thang, BBA; MBA; PhD
Nang Awn Mai, BBA; MBA
Lay Moo Kyaw, BBA; MBA
Myo Zaw Tun, BA; MBA
Sah Mu Paw, BBA; MAT
Shwe Zin Aung Hla, BBA; MBA

Programs Offered
The Faculty of Business Administration offers two programs of study:
1. Bachelor of Business Administration in Management
2. Bachelor of Business Administration in Accounting
3. Bachelor of Business Administration in Accounting & Management
4. Minor: Business Administration

Statement of Mission 
The Mission of the Business Administration Department is to develop a well-integrated program which will enable a student to achieve mental, moral and ethical values, which will guide him in the pursuit of technical, conceptual and human knowledge, and in the development of managerial and accounting skills.

In harmony with this mission the objectives of this program are:
 To provide specialized skills and tools for the effective management of business operation.
 To develop a high degree of ethical and moral responsibility to the task one undertakes in the management organization functions.
 To combine knowledge with analytical skills that help identify and accurately define problems, obtain and organize relevant information, and choose from alternatives and implement decisions.
 To train students to be competent managers for both commercial and non-profit organizations. To train for more competent and able administrators and accountants who have specialized skills and knowledge in their concerned fields.
 To promote a practical and career-oriented curriculum, with a primary emphasis on entrepreneurship.

1. A prospective student completed accredited Higher Secondary School Certificate (G-12)
2. Demonstrate word processing proficiency.
3. English Proficiency Test with a score of 65 %.

To complete the program and be awarded the degree of Bachelor Business Administration, a candidate must satisfactorily meet the following requirements:
1. Complete a minimum of 131 semester hours of course work.
2. Maintain a minimum cumulative GPA of 2.25 or “C”.
3. Must be a Master Guide Graduate.
4. To obtain 250 hours of practical work in Management and/or Accounting related activities.
5. Completion of Entrance Examination

Any student who wants to join business department must take entrance examination prepared by the department itself. The test measures three areas of competence such as Mathematics, English Language and general knowledge. Those who get 65 % and above will be eligible to study in the department of Business Administration. The test is scheduled at the beginning of every semester. The proportion of the test will be as follows:
1. Mathematics 40 %
2. English Language 40 %
3. General Knowledge 20 %

Field Trips
All students majoring or minoring in the Business Administration Department will be required to go on departmental field trips.

Bachelor of Business Administration emphasis in Management degree (BBA) requirements: A
total of 132 semester units of course work is required and it is distributed in the followings:

BASIC EDUCATION COURSES: 41 units (Refer to School Bulletin)

CORE COURSES: 46 units
MGMT 200 Business Management (3)
ECON 201 Principles of Economics (3)
ECON 202 Intermediate Economics (3)
BUAD 205 Business Communication (2)
BUAD 209 Business Statistics (3)
CIS 302 Management Information System (2)
MKTG 306 Marketing (3)
MGMT 331 Human Resource Management (3)
MGMT 332 Production/Operation Management (3)
FINA 405 Business Finance (2)
BUAD 426 Business Policy and Strategy (3)
ACCT 151-152 Accounting Principles (6)
ACCT 251-252 Intermediate Accounting (6)
ACCT 406 Management Accounting (3)

BUAD 301, 302 Business Law (4)
MGMT 351 Business Ethics (2)
BUAD 402 Company Law (2)
ENTR 408 Entrepreneurship (3)
MGMT 411 Management and Organization (3)
MGMT 421 Industrial Psychology (3)
MGMT 423 Project Management (3)

ACCT 321, 322 Cost Accounting (6)
ACCT 331 Denominational Accounting (2)
ACCT 401, 402 Advanced Accounting (6)
ACCT 422 Auditing (3)
ACCT 421 Computerized Financial Accounting (3)

ACCT 422  Accounting Information Systems 3
MKTG 305 E-Commerce 3
FINA 404  Microfinance 2
FINA 406  Investment Analysis and Management 3
MGMT 410 Total Quality Management 3
MKTG 307 Consumer Behavior and Motivation 3

BUSINESS ADMINISTRATION MINOR Requirements – 28 units including a minimum 8 upper division units.

ACCT 151 – 152 Accounting Principles 6
MGMT 200 Business Management 3
ECON 201 Principles of Economics 3
BUAD 205 Business Communication 2
MKTG 306 Marketing 3
MGMT 331 Human Resource Management 3
ACCT 251 – 252 Intermediate Accounting 6
ACCT 331 Denominational Accounting 2


BUSINESS – Economics
ECON 201 Principles of Economics (3)
A study of the fundamental concepts of Economics based on the theory of consumption, production, exchange and distribution of wealth.

BUSINESS – Accountancy
ACCT 151 – 152 Principles of Accounting (3-3)
Period: Lecture 3; practicum 2
A comprehensive study of the principles of accounting with special reference to the accounting requirements of proprietary merchandising firms; emphasizing of financial statements; and examining on generally accepted accounting principles and conventions.

ACCT 251 – 252 Intermediate Accounting (3-3)
Prerequisite: ACCT 152 with a minimum grade of “C”
A detailed study of financial statements, net income concepts, Joint Stock Company accounts, current and fixed assets, liabilities and reserves; working of problems leading to the interpretation of financial statements; analysis of working capital and operations; preparation of cash flow and funds flow statements.

ACCT 321, 322 Cost Accounting (3, 3)
Prerequisite: ACCT 152 with a minimum grade of “C”
A study off cost concepts, cost behavior, and cost accounting to manufacturing cost systems; emphasis is on the three elements of cost, job order costing, process costing and standard costing.

ACCT 331 Denominational Accounting (2)
Prerequisite: ACCT 152 with a minimum grade of “C”
A study of the accounting principles/system of the Seventh-day Adventist Church.

ACCT 401 – 402 Advanced Accounting (3-3)
The field of accounting specializing on the accounting procedures of various types of business and different natures of transactions. The study includes the accounting perplexities of partnership formation, operation and profit distribution, partnership dissolution and liquidation. Accounting for branch operation and subsidiaries are also studied with emphasis on consolidated financial statements.

ACCT 406 Management Accounting (3)
A study of the principles of the uses of accounting data in making management decisions. Topics covered are financial statement analysis, cost-volume-profit relations, capital investment evaluation, cash-flow analysis, contribution margin and departmental performance evaluation and budgeting.

ACCT 415 Accounting Information Systems (3)
Prerequisite: ACCT 252 Principles of Accounting
This course is focused on the way computerized information systems impact how accounting data is captured, processed, and communicated. The course introduces you to the people, technology, procedures, and controls that are necessary to conduct internal and external e-business, with an emphasis on the internal controls over such systems.

ACCT 421 Computerized Financial Accounting (3)
Prerequisite: ACCT 152, ACCT 322 with minimum grades of “C”
An introduction to the SUN Accounting software used in the denominational organization and APAC accounting software used in profit-making enterprises.

ACCT 422 Auditing (3)
Prerequisite: Permission of the Department Head
A study of the auditing standards and practices observed by chartered accountants in the examination of financial statements of business and other organizations.

ACCT 498 Seminar in Accounting (2)
Prerequisite: Permission of the Department Head
Group discussions of the importance of accountancy as a tool in the hands of the management to make alternative decisions; cost concepts, standards and performance measurements; financial statements analysis; and active participation with presentation of scholarly papers.
BUSINESS – Management
MGMT 200 Business Management (3)
This course cover the evolution and stages of commercial organization, principles in setting up industrial enterprises and factory layout, principles of management, formation of policies, managerial functions and operative functions of management.

BUAD 205 Business Communication (2)
This course covers the basic concept of communication network system, emphasizes the importance of communication in the work place and composing business-related reports, transaction and letters.

BUAD 209 Business Statistics (3)
This course covers permutation and combination, sampling methods, collection and presentation of date, frequency distribution, measures of central tendency and variability.
BUAD 301, 302 Business Law (2)
A general study of business law relating to the contract act, sales of goods act, partnership act, common carriers act, negotiable instruments acts, and industrial law relating to payment of wages act, minimum wages act, payment of bonus act, and industrial act.

CIS 301 Management Information Systems
Prerequisite: CIS 112; CIS 201
This course includes the study of the foundation concepts of information system, an introduction of management information technologies, its’ application to business processes and decision making.

MGMT 331 Human Resource Management (3)
(Prerequisite: MGMT 200)
A study of the human factor in modern business; the growing importance and recognition of the human factor in modern industry; selection, training, placement, and maintenances of a satisfactory force of employees; methods of paying and safety of the employees; and maintenance of cooperative, and harmonious working relations with employees directly or through their bargaining agents.

MGMT 332 Production & Operation Management (3)
(Prerequisite: MGMT 200 with “C” grade)
A study of modern concepts, tools and techniques of production management; analysis of costs for choice of processes; operations efficiency and improvement; layout facilities and materials handling; production planning and scheduling and quality control and human elements or production.

MGMT 351 Business Ethics (2)
The course addresses the need of sound ethics in business operation and management. Discussions and case studies will help understand the effect ethical and unethical actions. It includes the foundation of ethical behavior, principles of management and leadership.

MGMT 402 Company Law (2)
Prerequisite: MGMT 200 with a minimum grade of “C”
The study relating to the formation of a company; memorandum and articles of association; capitals,, shares, and shareholders, management of company; the qualifications and duties of the company secretary, steps in calling and conducting legal meetings, recording minutes, and filing returns.

ENTR 408 Entrepreneurship (3)
An introduction to the basic concepts and skills of entrepreneurship, and processes of identifying and launching enterprises for the various forms of business. Topics include corporate entrepreneurship, business development strategies, business plans and the risk and rewards in an entrepreneurial journey.

MGMT 410 Total Quality Management (3)
Prerequisite: Permission of the Department Head
A study of quality management system in the business operation and the application of the quality tools and techniques in individual, the analysis and formulation of quality policies, awareness of quality concept, developing and implementation of statistical quality control and quality auditing system.

MGMT 411 Management and Organization (3)
(Prerequisite: MGMT 200 with “C” grade)
A study of the organization and control of a business enterprise through accepted principles of scientific management; group dynamics; investment decisions and quantitative methods.

MGMT 421 Industrial Psychology (3)
Prerequisite: PSYC 141
A study of man and machines; economics aspects, social foundations, individual differences, trends, motivations, production and leadership; and collective bargaining and industrial relations; employees morale, monotony and fatigue, learning and training, job satisfaction and accident prevention.

MGMT 423 Project Management (3)
A study of project’s life cycle; the basic principles and tools of project management.

BUAD 426 Business Policies and Strategy (3)
MGMT 200 with a minimum grade of “C”
The course deals with the basic administration processes and problems; the determination of corporate strategy; and the implementation of strategy.

MGMT 498 Seminar in Management (1 – 4)
Prerequisite: Permission of the Department
Group discussions of selected topics related to some of the current problems and trends in management; and active participation with presentation of scholarly papers.
BUSINESS – Finance
FINA 404 Microfinance (2)
This course is designed to introduce how microfinance works in the developing world and how its principles may be applied to the international and domestic financial system. Students will be exposed to the microfinance movement and collaborate on business strategies focused on alleviating poverty.

FINA 405 Business Finance (2)
(Prerequisite: ACCT 252 with “C” grade)
A study of how business firms acquire and manage funds, nature and use of financial instruments, financial institution, money markets, corporate financial problems, and government regulations.

FINA 406 Investment Analysis and Management (3)
This course offers an introduction to investments including investment analysis, portfolio management, and capital markets. Designed to provide the basic concepts and principles of investing, the course examines investment policies, types of securities, factors that influence pricing changes, timing purchases and sales, preparing investment programs to meet objectives, investment risk and return, and portfolio balancing. Instruction also includes an overview of the securities markets and their behavior, including sources of information about the various instrument traded, procedure of trades, and the relevant mechanics and techniques of the market.

BUSINESS – Marketing
MKTG 305 E-Commerce (3)
The increased commercial use of the internet makes it essential for students to understand the fundamentals of Electronic Commerce. Included are the role of the internet and the World Wide Web in Electronic Commerce. It provides an overview of the fundamental concepts of online marketing, creating a web site, gaining customers online.

MKTG 306 Marketing (3)
(Prerequisite: MGMT 200)
A study of the marketing process, functions, institutions, channels in distribution of goods and services from producers to consumers, buying motives, roles of middlemen, marketing practices, and marketing costs.

MKTG 307 Consumer Behavior and Motivation (3)
The course of consumer behavior is designed to give insight knowledge to the students regarding consumer interaction in the market on daily basis. The purpose of the course is to equip students with the skills that can help them to identify the factors that play a vital role to the customer satisfaction and purchase pattern of products and what kind of strategies can help them in this regard.