3. Body of the Report

8/12/2019 3. Body of the Report

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Selina Tower-4 ,Islam Bag ,Holan Road ,Dhakhin khan, Uttara, Dhaka -1230 Bangladesh.

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Financial Activities of Nipa Fashion Wear Company 1

Chapter 01

Introduction




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1.1. INTRODUCTION OF THE REPORT

With the advent of economic reforms in the country the Economy is growing at

a fast phase over the last decade. As of now the economy is booming. The

growth rate is at 6%. This offers tremendous opportunity for corporate to grow

to the extent of their capacity. The scope for growth is Garments sector. The

sector has seen new players moving to Bangladesh to setup its manufacturing

hubs. Nipa Fashion Wear Ind. Ltd, a Garment manufacturer in North of Dhaka is

extremely ready to take advantage of the situation and is growing effectively.

As part of my MBA programmer a study is made on the existing financials of the

company. Finance is the life-blood of any business concern. It is a lubricant

that facilitates the company during tough times. Any enterprise would require

funds for various purposes during its life-time. Finance is required to acquire

fixed assets (fixed capital) and for day –to-day operations (working capital). As

finance has a greater importance in running a business, an analysis on it is vital

to give a clear picture about a particular business undertaking.

1.2. RATIONALE FOR SELECTING THE REPORT

Financial analysis is the methodical classification of data given in the financial

statements. It enables to make a complete diagnosis of the profitability and the

financial solutions of any business or enterprise. The simple monetary figures

available from the financial statements will not be much useful, unless they are

transformed into simpler form that would enable financial analysis. The

analysis of the financial statements and performance is very essential for any

type of commercial undertaking. Thus the analysis of the financial performance

of the company has undertaken in this report.




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1.3. OBJECTIVES OF THE STUDY

The main objective of this report is to know about the financial activities

of Nipa Fashion Wear Company and try to analyses the overall scenario of the

this department and give some recommendation over it for overcome the

future obstacles.

1.4. ORGANIZATIONAL DESCRIPTION

1.5. 1.1. ORGANIZATIONAL DESCRIPTRON

Nipa Fashion Wear Company is a sister concern of Nipa Group, established in

the beginning of 2000. Now it’s become one of the leading manufacturer and

exporter of ready-made garments in Bangladesh managed by a team of

professionals. Seventeen years of business experience has gathered immense

reputation at home and abroad. Innovative business approach, foresight,

sustainability, resource mobilization, quality assurance and superior service

have been the factors of our success. Years of experience in producing and

managing our product range has built us very strong in our field of production

and management, which eventually helped us to get BSCI certification and

achieved trust from our valuable customers. Now with our skilled human

resources and strong management team we can assure quality products for all

markets. The founder and Managing Director of Nipa Group, honorable Md.

Khosru Chowdhury and his excellent supervision and organization skills make

Nipa Fashion Wear Company as a profitable business in the garments industry of

the Bangladesh. Nipa Fashion Wear Company mainly deal with all types of

woven and knit items and very specialized on making fleece and bottom item

both male and female. Our main buyers are scatters across the world but we

produce garments mainly for Europe and USA market. We have more than one

thousand employee who are directly involved with our business and playing and

excellent role everyday to meet buyer satisfaction by assuring quality and

commitment. We have engaged more than 527 sets of sewing machine and it is

distributed among the SIX sewing line for each day operation. Currently our




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monthly production has reached more than 300,000 pieces garments and

displaying very strong growth rate. Our attempt will continue to make sure

quality and high standard in every activity whatever we are engaged with.

Developing and promoting the ready-made apparel sector. Creating customers

need through manufacturing and supplying quality products A 100% export

oriented world-class ready-made garments factory committed to quality &

competitive price , equipped with all latest and advanced machinery &

equipment and run by honest, dedicated and long experienced management .

1.4.1. Market Information:

Nipa got a strong reputation in the market. As the management is directly

related with production. The quality is upgrading day by day. Nipa is obtaining

re-orders from all current buyers as they were satisfied with the factory’s

performance, designing, sampling, costing.

1.4.2. Our Products:

1. Wind Wear

2. Parka (Padding Jacket)

3. Jogging Suit

4. Polar Jacket

5. All Kinds of Bottom (Cargo)

1.4.3. Fabric and Accessories:

We have strong source of fabric and accessories in Hongkong, China,

Taiwan, Korea, Thailand, India and Bangladesh.




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1.4.4. Current Buyer’s:

1. Target (USA) 11. Knight Apparels (USA)

2. Wal-Mart (USA) 12. Taramex (CANADA)

3. Jcpenney (USA) 13. Orientex (CANADA)

4. Oshkosh (USA) 14. Amerex Group (USA)

5. Kelme (SPAIN) 15. Sadas / Vertbaudet (FRANCE)

6. Regatta (U.K) 16. Badger (U.S.A)

7. B.H.S (U.K) 17. Radcats Brand (UK)

8. Aldeva Group (U.K) 18. Kohl’s (USA)

9. Brylane (USA) 19. Children Place (USA)

10. Soccer Company (U.K) 20. Sandryds Handel AB (SWEDEN)

1.4.5. Management Policy:

Nipa human resources department has a quality standard for recruiting

employees in any position. They must have to meet the standard and

after a successful provisional period they all get permanent by the

management.

Nipa maintains worker’s payroll much higher then internationally

accepted limitation of minimum wages.

Nipa provides worker life insurance for any damage occur while they are

working in the factory

Nipa provides workers health card to check with doctor as

required. Company provides first aid for any kind of emergency or if any

workers fall sick. Besides, a full time doctor is also available to meet any

eventualities.

As per labor law. An employee can work maximum 50 hours/month

overtime

Nipa has a big dinning hall. At a time more than 500 people can take

their lunch.

Fresh & pure drinking water is supplied among the workers

Enough fresh rooms and toilets are available in the factory

Nipa provides free uniform facilities for workers.




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Nipa provides self for workers.

Nipa provides self shoe bag for workers.

Employers get much more facilities from management, which makes them

happy and improve their life quality as well

1.4.6. Training and Skilled:

To build a skilled and experienced manpower Nipa always busy to solve their

weakness and make them learn the right, and make skilled workers to

be an expert on their relative fields. Therefore sometimes they arrange

training and development courses.

1.4.7. Fire Safety:

• Nipa takes fire safety mater very seriously, and that is why we have full set

of fire equipment in each color of factory building.

• Nipa has fire resource squad in between our own employees and they are

very well trained.

• Nipa general workers also well trained at least to save themselves from the

accident.

• Emergency exit plan from each sewing line and fire alarms hanging on the

front wall.




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1.4.8. Factory Profile:

Name : Nipa fashion wear Company

Founder : Mr. Khosru chowdhury. Chairman & managing director

Factory Address : Selina Tower, Islambag, Halan Road, Dhakhin Khan,

Uttara, Dhaka-1230, Bangladesh

Telephone : 88-02-8962683, 8962684, 8962410 fax-88-02-8962411

Head Office : Selina tower, (5th floor) islambag, halan road, dhakhin

khan, uttara, dhaka-1230, bangladesh

E-Mail : [email protected]

Web-Site : www.nipafashion.com

Established : In 2000

No.of Employes : Stuff - 126 persons

Worker male - 150 persons

Worker female -1400 persons

Banker’s : National credit and commerce bank ltd.(NCCBL)

Malibagh branch, dhaka-1219,

Tel: 88-02-9342916, 88-02-8321768

Contact Persons : Mr.khosru chowdhury. Chairman & managing directorWe would like to invite you cordially to visit our factory as per our convenience

for any further query please doesn’t hesitate to call us over phone or sent a

mail.

mailto:[email protected]

http://www.nipafashion.com/

http://www.nipafashion.com/





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1.6. OVER ALL ACTIVITIES OF NIPA FASHION WEAR COMPANY

1.5.1. Accounting and Finance Department:

Objective and Accounting and Finance Department

To have permanent record of all the transaction for future reference.

To know the result of the business in terms of profit and losses.

To the exact reason for profit and loss.

To know the financial position of the business.

To know the progress of the business from year to year

To have valuable information for legal and purpose

Functions of Accounting and Financial Department:

To prepare Trading A/c

To prepare Profit and Loss A/c

To prepare Balance Sheet

Maintenance of accounts is under taken

Rate fixing

Suppliers bill paying Maintenance of cash and bank balance.

Strengths and weaknesses of finance department

Strengths

Friendly work environment

Hire Young staff

Use of management system

Weakness

Lack of awareness about employee

Misuse of Network

Punctuality

Lack of coordination between employe




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1.5.2. Merchandising Section:

Customer Merchandiser Factory

In Nipa Fashion Wear Company all kinds of marketing activities are done under

the MD. Market analysis includes anticipation of future trends in the market

regarding economic, life style, fashion and competitors. Currently Nipa

anticipates the future competitors like China and India in result of WTO policies

and now the china is successful competing in quality and price.

Analyzing all the available data for improvement and anticipation,

Merchandiser also searches about the accessories purchase and to negotiate.

‘Product planning’ concerns about sampling, regarding research and

development.

The merchandiser starts his work with new inquires, new inquires are the

customers first knock at Nipa. The merchandisers increase the sale of products

through personal selling, seminars and physically stall presentation in

worldwide cloth fairs and exhibitions. But currently due to high quality

customers trust on Nipa quality, Nipa only relying on personal selling or old

customer relations.

When new inquires comes in the merchandising department starts working on it

on the bases of customer demand required in the inquiry.

Nipa is becoming a leading garments manufacture company in Bangladesh

having expertise & machinery capable of transforming customer ideas into

superior quality goods, which are taken as the most famous brands in the

world.

1.5.3. Commercial Section:

To export a business should be competent to be an ‘exporter’. According to

Import and Export (Control) Act, 1950, the office of Chief Controller of Import

and Export provides the Export Registration Certificate (ERC) to the exporter.

Then a person becomes a qualified exporter.




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The major import items by Nipa are capital machinery, Embroidery Machine,

chemicals, raw cotton, garments accessories, cotton etc. To import Nipa should

be competent to be an ‘importer’. According to Import and Export (Control)

Act, 1950, the office of Chief Controller of Import and Export provides the

Import Registration Certificate (IRC) to the importer. After obtaining this, MSL

has to secure a Letter of Credit Authorization Form instructs the opening bank

to open an L/C.

1.5.4. Quality Department:

Preventive measures are taken to make defect free product. MSL has

documented a quality manual that states the quality management system of

the organization. Management establishes a documented quality plan setting

out the specific quality practice, resources required and the sequence of

activities relevant to particular product.

1.5.5. Human Resource Policy:

About 4000 employers are currently working in this factory. Human resource

department (HRD) manages different situations and difficulties are really

appreciable. NIPA has a very friendly working environment in all around. So all

workers are self motivated and very willing to do their job properly, they are

well aware of keeping this environment and have full respect in all discipline.

1.5.6. Sample Section:

We have a skilled sample section to meet buyers sales man sample and new

collection, before starting bulk production in any of our factories, we supply

actual sample to the client for final approval on styling, measurement,

workmanship etc. This is our commitment to achieve the highest quality.




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Chapter 02 Activities Undertaken




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2.1. WORK RELATED ACTIVITIES

During my internship period following accounting and financial related

activities I have done at Nipa Group:

Prepare, examine, or analyze accounting records, financial statements,

or other financial reports to assess accuracy, completeness, and

conformance to reporting and procedural standards.

Develop, implement, modify, and document recordkeeping and

accounting systems, making use of current computer technology.

Verify the monthly bills of C&F, Transport (Export & Import) and others

to payment purpose

Verify to pay inspection bill in daily bases

If any discriminate find out by checking the bills and others it will inform

and take necessaries action of it

Report to management regarding the finances of establishment.

Establish tables of accounts and assign entries to proper accounts.

Analyze business operations, trends, costs, revenues, financial

commitments, and obligations, to project future revenues and expenses

or to provide advice.

Prepare forms and manuals for accounting and bookkeeping personnel,

and direct their work activities.

Compute taxes owed and prepare tax returns, ensuring compliance with

payment, reporting or other tax requirements.

Appraise, evaluate, and inventory real property and equipment,

recording information such as the description, value and location of

property.




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2.2. ORGANIZATION WIDE ACTIVITIES

Maintenance personal (owner) and company’s bank accounts in different

bank.

Find out any discriminates between company and Bank records through

the Bank reconciliation about BTB, FTT, SOD etc.

Survey operations to find out accounting needs and to recommend,

develop, or maintain solutions to business and financial problems.

Develop, maintain, and analyze budgets, preparing periodic reports that

compare budgeted costs to actual costs.

Advise management about issues such as resource utilization, tax

strategies, and the assumptions underlying budget forecasts.

Provide internal and external auditing services for businesses or

individuals.

Advise clients in areas such as compensation, employee health care

benefits, the design of accounting or data processing systems, or long-

range tax or estate plans.

Represent clients before taxing authorities and provide support during

litigation involving financial issues.

Maintain or examine the records of government agencies.

Serve as bankruptcy trustees or business valuators.




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Chapter 03

Challenges and Proposed

Course of Action for Improvement




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3.1. OBSERVED IN THE ORGANIZATION

While preparing my report on the particular topic I have faced some dilemma

which devaluated the weight of my report to some extent. I have faced the

following situation which, I consider as the limitation of my report.

Our company point of view they are not use financial performance

analysis to farther investment or expand their business.

So many difficulties I have faced to prepare the report, because there

insufficient and artificial financial information to analysis, here I

mention artificial let me say about it more elaborately in Nipa Group

consists of

1. Nipa Fashion Wear Company

2. Nipa Fashion Wear Ind. Ltd.

3. Selina Apparels Ltd.

4. Nipa Knitwear Company

5. Nipa Builders

6. Nipa Land Procurement Department

7. Nipa Transport

8. Nipa Fashion Wear Ind. Ltd. (Self C&F)

9. KC Hospital

10. KC School and College

All these are handled and maintained from one Account Department and

to give the finance to maintain and expand the organization we have

almost three bank accounts among three two is for Nipa Fashion Wear

Ind. Ltd. and other for Selina Apparels Ltd. Our main income comes fromby exporting RMG products. But we have not different bank account for

different company to maintain individual records. So that it is very

difficult to find out individual income and expenses. Besides of that

there have some problems. We have three companies for those we

partially maintain cash book, ledger book, and by using tally software for

find out financial statement and balance sheet.




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Most of the garments organization are not willing to show the real

scenario of financial position

Lack of financial performance analysis because of insufficient

information

Too much work pressure did not make sense to study widen.

Multiple tasks of different department have to be performed.

Lack of job freedom.

Miss use of reference power.

Management doesn’t want to disclose the information to the employee,

because of their confidentiality.

Lack of coordination of the colleagues.

Disorganized work system

Lack of awareness about employee

Misuse of Network

Punctuality

Lack of coordination between employee

3.2. Academic Preparation

Here I will mention that academic knowledge and practical knowledge is not

same in perspective of application of knowledge.

Personally, I am not a very big fan of theoretical education and I find practical

teachings more interesting and easy but there should always be a balance

between both of them. Most of the schools and universities across the world

include both theory and practical exercises in their academic curriculum. But

different people may have different views regarding this. Some might think

that practical education isn’t the real education and we should stick to

theoretical ways, while many others may believe that practical education must

be given more importance as it teaches more effectively making the student

understand better. I personally believe that practically education certainly has

a lot deeper impact on students.

Both practical and theoretical experiences go hand in hand and each has their

own importance. Both theoretical knowledge and practical skills are necessary




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to master a field. Theoretical learning gives the guidance to the mind and mind

guides our body to convert that theoretical learning into practical

performance. Theoretical learning is good but not using that knowledge

practically is of no use. Hence it is very important to utilize the knowledge

practically; otherwise there is no point to gain theoretical knowledge. So to

have perfect learning experience one should gain both practical and theoretical

knowledge

To do this task I have really required academic knowledge to fulfill the

practical knowledge. Because in an organization there have lot of activities

those are not related with the academic knowledge but when I have going for

enclosed the tasks in such a way that I have getter from academic knowledge,

it helps me to make it very precisely and easily in a short time manner.

3.3. KNOWLEDGE AND SKILLS THAT NEED TO BE LEARNED IN THE UNIVERSITY

Problem-based learning is student-centered. PBL makes a fundamental shift--

from a focus on teaching to a focus on learning. The process is aimed at using

the power of authentic problem solving to engage students and enhance their

learning and motivation. There are several unique aspects that define the PBL

approach:

Learning takes place within the contexts of authentic tasks, issues, and

problems--that are aligned with real-world concerns.

In a PBL course, students and the instructor become colearners, coplanners,

coproducers, and coevaluators as they design, implement, and continually

refine their curricula.

The PBL approach is grounded in solid academic research on learning and

on the best practices that promote it. This approach stimulates students to

take responsibility for their own learning, since there are few lectures, no

structured sequence of assigned readings, and so on.

PBL is unique in that it fosters collaboration among students, stresses the

development of problem solving skills within the context of professional

practice, promotes effective reasoning and self-directed learning, and is

aimed at increasing motivation for life-long learning.




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Chapter 04Lessons Learned




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4.1. Lessons Learned From The Internship Program

From my experience with the Accounting section of Nipa Group I havelearned so many valuable knowledge which helped me a lot to understand

the accounting and financial activities and as well as to prepare this report.

Through this internship affiliation report I got a chance to have a very closely

observe about most of all the accounting and financial activities of Nipa

Group. Followings are my understanding from this internship program:

First of all, I have learned about the organizational behavior, i.e. how

individuals and groups act in the organization, what are the relationships

between people and organization in terms of the whole person, whole

group, whole organization etc.

Secondly, I have learned about practice of accounting and finance related

organization terms and condition. Here I have learned about different form

of activities in terms of maintaining cash book ledger book and verify the

bill before time of payment. The posting of debit and credit vouchers in

tally ERP software. The most important lessons from this part is that

before making Income Statement and Financial Statement and Cash Flow

Statement of a new company of Nipa Group by using Excel.

Thirdly, we also make Salary Statement, Early Bonus Statement and also

maintain the employees’ personal file all of them are head office

employees on an average 110 employees.

Fourthly, I have learned mostly about the banking transaction system. Like

as deposit cash, withdrawn cash, cheque procedure system, bank

reconciliation process, maintain the credit card and communicate with the

bankers.




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Finally, through writing different type of letters and notices my

writing skill has been developed.

4.2. Implications To University’s Internship Program

Graduate with more than a degree. Graduate with

Knowledge of a Profession

Professional-Level Experience

Perspective on ones Future

Networks & Connections

Self-Awareness & Self-Assurance

Experience in Organizational Life

Sense of Local & Global Communities






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5.1. CONCLUSION

Nipa Fashion Wear Company is a sister concern of Nipa Group is a trend better

in the RMG Industry. The company is always trying for creating customers need

through manufacturing and supplying quality products. Keeping that in mind the

industry is expanding its operation in the Welding rod and RMG industry sector

which the largest means for great achievement.




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5.2. RECOMMENDATIONS

Nipa Fashion Wear Company can take the following recommendations into

consideration:

The system of the finance department is a well established. However,

there is a need for high development for better performance.

By making the freedom of association, prohibition of discrimination and

building cooperation finance department of finance can restructure for

its betterment.

The finance department of a business has to takes responsibility for

organizing the financial and accounting dealings including the

preparation and presentation of appropriate accounts.

Keeping records in a proper manner so that it will help to analyze the

financial data in future aspects. That sway we should mention the cost

of goods sold, operating expenses & income, non operation expenses &

income in a proper way.

Managers require ongoing financial information to enable them to make

better decisions. They will want information about how much it costs to

produce a particular product or service, in order to assess how much to

produce and whether it might be more worthwhile to switch to making

an alternative product.

Financial statements need to be produced in a proper and systematic

way within a given time intervals,

The finance department should also take some necessary steps for the

technical details of how a business raises finance e.g. through loans, and

the repayment of interest on that finance.




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Reference and Bibliography

1. Sources of Information: Officials of Nipa Fashion Wear Company.

2. http://www.nipagroup.com

3. http://www.oppapers.com/essays/Workers-Garments-Industries-

Bangladesh/153454

4. http://en.wikipedia.org/wiki/Performance_appraisal

5. https://www.google.com.bd/

6. http://www.slideshare.net/

http://www.nipagroup.com/


http://www.oppapers.com/essays/Workers-Garments-Industries-Bangladesh/153454





http://en.wikipedia.org/wiki/Performance_appraisal


https://www.google.com.bd/


http://www.slideshare.net/











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Appendix

Maleque Md. Hasan Bhuiyan191, College Road, Ainusbagh,

Dakkhinkhan, Uttara, Dhaka-1230.

Mobile: [email protected]

Objective

Secure a management position in a high growth company with considerableadvancement opportunities, preferably, in a business development capacity with anemphasis on financial planning.

Experience

Company Name : Nipa Fashion Wear Company Ltd.Position held : Account OfficerDuration : 2nd May 2012 to till now.

Responsibilities- To carry out financial management and accounting tasks in accordance with procedures

established in the finance team in order to meet the requirements of standing orders.

Reporting all accounting activities to the Manager, Finance and Accounts on a regularbasis

Maintaining recording all kinds of transaction, preparation of timely accounts

Handle employees, consultants and company related activities

Assisting utilities and payment thereof.

Company Name : Masihata Sweaters Ltd.Position held : InterneDuration : June 2011 to August 2011.

Responsibilities-

Conceptualization and run of accounting procedures from concept to completion,

To know the culture of an organization.

Academic Qualification

Masters of Business Administration 2012American International University- Bangladesh (AIUB)CGPA: 3.48 after 39 credits

Major: Finance

Bachelor of Business Administration 2012American International University- Bangladesh (AIUB)CGPA: 3.57/4

Major: Accounting & Finance

H.S.C 2007, GPA: 4.0 Business Studies

S.S.C 2005, GPA: 4.0 Business Studies




Personal Qualities

Ability to get on well with others,

Disciplined attitude to work,

Keenness to undertake any suitable work,

Ability to do things without arguing,

Ambition,

Responsible attitude,

Willingness to learn.

Skills & Abilities

Professional : Tally ERP 9Language Ability : English & Bengali.Computer Knowledge : Good Knowledge of Windows Operating System, Microsoft

Office, Web Browsing, Networking.

References

Maleque Mohammad Hasan Bhuiyan

Mohammad Ibrahim KhalilAccounts ManagerNipa GroupMobil: 01712-689102E-mail: [email protected]

Mohammad Shofiqul IslamAssistant ProfessorDepartment of Accounting & FinanceAmerican International University-Bangladesh (AIUB)Mobil: 01711-392764E-mail: [email protected]

Md. Mahbubur RahmanGeneral ManagerFinance & AccountsMasihata GroupMobile: 01711-635687E-mail: [email protected]

Mohammad Zakaria Masud,ACMAAssistant Professor and HeadDepartment of Accounting & FinanceFaculty of Business AdministrationAmerican International University-Bangladesh (AIUB)Mobil: 01552-410177E-mail: [email protected]

















3. Body of the Report

Documents