1. Accounting (হিসাববিজ্ঞান) 1.1 Fundamental Concepts (মৌলিক ধারণা) Accounting Equation: $Assets = Liabilities + Owner's\ Equity$ Types of Accounts: Asset, Liability, Equity, Revenue, Expense Golden Rules of Accounting: Personal A/c: Debit the receiver, Credit the giver Real A/c: Debit what comes in, Credit what goes out Nominal A/c: Debit all expenses & losses, Credit all incomes & gains Accounting Cycle: Transaction $\rightarrow$ Journal $\rightarrow$ Ledger $\rightarrow$ Trial Balance $\rightarrow$ Financial Statements 1.2 Financial Statements (আর্থিক বিবরণী) Income Statement (Revenues - Expenses = Net Income) Statement of Financial Position (Balance Sheet): Assets = Liabilities + Equity Cash Flow Statement: Operating, Investing, Financing activities 1.3 Adjusting Entries (সমন্বয় দাখিলা) Prepaid Expenses, Unearned Revenue, Accrued Expenses, Accrued Revenue, Depreciation 1.4 Depreciation (অবচয়) Straight-line method: $\frac{Cost - Salvage\ Value}{Useful\ Life}$ Declining Balance Method Unit of Production Method 1.5 Ratios (অনুপাত বিশ্লেষণ) Liquidity Ratios: Current Ratio, Quick Ratio Profitability Ratios: Gross Profit Margin, Net Profit Margin, ROI Solvency Ratios: Debt-to-Equity Ratio 2. Business Organization & Management (ব্যবসায় সংগঠন ও ব্যবস্থাপনা) 2.1 Forms of Business Organization (ব্যবসায় সংগঠনের প্রকারভেদ) Sole Proprietorship (একমালিকানা), Partnership (অংশীদারী), Company (কোম্পানি) Cooperative Society (সমবায় সমিতি), State Enterprise (রাষ্ট্রীয় ব্যবসা) 2.2 Management Functions (ব্যবস্থাপনার কার্যাবলী) Planning (পরিকল্পনা), Organizing (সংগঠিতকরণ), Staffing (কর্মীসংস্থান), Directing (নির্দেশনা), Controlling (নিয়ন্ত্রণ) 2.3 Theories of Management (ব্যবস্থাপনার তত্ত্বসমূহ) Scientific Management (Taylor), Administrative Management (Fayol), Human Relations (Mayo) 2.4 Business Environment (ব্যবসায়িক পরিবেশ) Internal (অভ্যন্তরীণ) vs. External (বাহ্যিক) environment SWOT Analysis (Strength, Weakness, Opportunity, Threat) 3. Marketing (বিপণন) 3.1 Marketing Mix (বিপণন মিশ্রণ - 4 P's) Product (পণ্য), Price (মূল্য), Place (স্থান/বন্টন), Promotion (প্রচার) 3.2 Product Life Cycle (পণ্য জীবনচক্র) Introduction, Growth, Maturity, Decline 3.3 Market Segmentation (বাজার বিভক্তিকরণ) Geographic, Demographic, Psychographic, Behavioral 3.4 Promotion Mix (প্রচার মিশ্রণ) Advertising, Personal Selling, Sales Promotion, Public Relations, Direct Marketing 4. Finance (অর্থনীতি ও অর্থসংস্থান) 4.1 Money & Banking (অর্থ ও ব্যাংকিং) Functions of Money, Commercial Banks, Central Bank (Bangladesh Bank) Monetary Policy (মুদ্রানীতি) 4.2 Capital Budgeting (মূলধন বাজেটিং) Payback Period, Net Present Value (NPV), Internal Rate of Return (IRR) 4.3 Sources of Finance (অর্থসংস্থানের উৎস) Equity (শেয়ার), Debt (ঋণপত্র), Retained Earnings (সংরক্ষিত আয়) 5. General Knowledge & English (সাধারণ জ্ঞান ও ইংরেজি) 5.1 General Knowledge (সাধারণ জ্ঞান) Bangladesh Affairs: History of Bangladesh, Liberation War, Geography, Economy, Constitution, Major Projects, Current Affairs International Affairs: Important organizations (UN, WB, IMF, WTO, SAARC, ASEAN), Global events, Famous personalities Business & Economy Specific: Economic indicators, Famous Bangladeshi businesses, Business terminology, Nobel laureates in Economics 5.2 English Language (ইংরেজি ভাষা) Grammar: Tense, Voice, Narration, Parts of Speech, Right form of verbs, Subject-Verb Agreement, Conditionals, Prepositions Vocabulary: Synonyms, Antonyms, Idioms & Phrases, One-word substitutions, Analogies Reading Comprehension: Understanding passages and answering questions Sentence Correction/Completion 6. Analytical Ability / Logical Reasoning (বিশ্লেষণাত্মক ক্ষমতা / যৌক্তিক যুক্তি) Number Series, Letter Series, Coding-Decoding Blood Relations, Direction Sense Test Statements & Conclusions, Syllogism Analytical Puzzles 7. Mathematics (গণিত) - Basic Level Arithmetic: Percentage, Profit & Loss, Ratio & Proportion, Simple & Compound Interest, Time & Work Algebra: Basic equations, Inequalities, Exponents, Logarithms, Set Theory Geometry: Basic shapes, Area, Perimeter, Volume Data Interpretation: Reading charts, graphs, and tables