ACT 301: Accounting and Management

Notes, class work, assignments, and practice materials for ACT 301: Accounting and Management.

This repository is organized as a course archive. Class notes, topic summaries, practice problems, and assignment work are kept in separate folders so everything is easy to find before exams.

Course Title : Accounting and Management
Course Code  : ACT 301
Course Credit : 3 (Theory)
Session       : Fall 2026

• Teacher: Jannatul Ferdousy Supty (JFS)
• Email: [email protected]

act301-accounting-and-management/
│
├── README.md
│
├── class-01/
│   ├── README.md
│   └── notes.md
│
├── class-02/
│   ├── README.md
│   └── notes.md
│
├── assignments/
│   ├── assignment-01/
│   └── assignment-02/
│
├── practice/
│   ├── journal-entries.md
│   ├── trial-balance.md
│   └── financial-statements.md
│
├── resources/
│   └── references.md
│
└── exam-prep/
    ├── midterm.md
    └── final.md

• Basic accounting concepts
• Accounting equation
• Assets, liabilities, and owner’s equity
• Debit and credit
• Journal entries
• Ledger accounts
• Trial balance
• Income statement
• Balance sheet
• Cost accounting basics
• Budgeting
• Break-even analysis
• Ratio analysis
• Management decision making

Each class folder follows this simple format:

class-01/
│
├── README.md      # short summary of the topic
├── notes.md       # detailed class notes
└── practice.md    # solved or unsolved problems

This repository is maintained class by class.
The goal is to keep the course materials clean, searchable, and useful for revision.

Course: ACT 301 - Accounting and Management
Instructor: Jannatul Ferdousy Supty
University: Bangladesh University of Business and Technology