Programmes Details
Programme Aims and Objectives
Introduction
Our Bachelor of Accountancy (B.Acc) is a broad based programme which provides accounting education to our accounting students. The B.Acc programme focuses on core accounting issues. Our students graduate with a very strong accounting knowledge and accounting technical competences which puts them on demand in both accounting and non-accounting organization.
Rationale
Our Bachelor of Accountancy (B.Acc) gives students the tools to make real life financial decisions in a constantly changing and uncertain business world.
Aims of the programme
The programme aims to provide students with a coherent and vocationally relevant academic curriculum, designed to equip them for employment and for a variety of responsible posts within the financial services industry. The Bachelor of Accountancy (BAcc) programme aims to produce accounting students who are not only technically competent but who also have high ethical standards and good business sense, to well prepare them to surmount the challenges in an ever-changing global accounting environment. The Bachelor of Accountancy (BAcc) programme is aimed at preparing accounting students for advanced academic studies as well as for careers in public accounting, private industry, government and non- profit sectors.
Objectives of the programme
Provide students with the accounting knowledge and tools needed to obtain meaningful employment and have successful accounting careers. The programme provides the educational background for students to meet the educational requirements of various professional accounting certification examinations. The programme also prepares students for graduate school.
BS 110: Principles of Microeconomics
The Study and Methodology of Microeconomics
Consumer Choice Theory
Theory of the Firm
Perfect Competition
Monopoly
Oligopoly
Price Discrimination
BS 120: Basic Financial Accounting
1.0 Introduction to Accounting
2.0 Accounting model,recording transactions,reporting results
3.0 Year-end adjustments
4.0 Manufacturing accounts
5.0 Incomplete records
6.0 Income and expenditure accounts
7.0 Introduction to Partnership accounts (partnership act 1890)
8.0 Introduction to the accounts of Limited companies
9.0 Uses and interpretation of financial statements
10.0 The statement of cash flow
BS 140: Mathematical Analysis
NON CALCULUS
· EQUATIONS AND INEQUALITIES
· FUNCTIONS AND GRAPHS
· TYPES OF FUNCTIONS
· MATRIX ALGEBRA
· MATHEMATIC OF FINANCE
CALCULUS
· Differentiation
· Curve Sketching
· Differentiation and Applications
· Multi-Variable Calculus
· Integration and Application
· First and Second Order Differential Equations
BS 150: Principles of Management
Introduction to Management
Organization, The management Process
The History and evaluation of Management
Organizational theories and different approaches to management
The organizational Culture and the Manager
The external environment and the Manager
The internal environment and the manager
Foundations and basic elements of Planning
Process of planning and MBO
Effective strategic planning
Decision Making
The manager‟s role as decision maker
Decision making process
Basics of Strategic Management
Case of Strategic Management
Strategic management process
Organizational Structure
Types of organizational structures
Case Decision-making
Human Resource Management
HRM processes
Motivation its theories
Current issues in Motivation
Team work and Group Behaviour
Case of team and team work
Leadership and its characteristics
Leadership styles and behaviours
The process of Control
The Control Standards
Case of controlling
staffing
BS 153: Business Environment
INTRODUCTION
ENVIRONMENTAL ANALYSIS
THE ECONOMIC ENVIRONMENT AND BUSINESS
THE DEMOGRAPHIC ENVIRONMENT AND BUSINESS
SOCIAL – CULTURAL ENVIRONMENT AND BUSINESS
THE TECHNOLOGICAL ENVIRONMENT AND BUSINESS
THE ECOLOGICAL ENVIRONMENT AND BUSINESS
THE POLITICAL ENVIRONMENT AND BUSINESS
BUSINESS ETHICS AND SOCIAL RESPONSIBILITY
BUSINESS AND ITS VARIOUS PUBLICS
SOCIETY OF MULTINATIONAL BUSINESS
BS 190: Principles of Law
1.0 Introduction
2.0 Nature of Law
3.0 Common Law and Equity
5.0 Doctrine of Privity of Contract Misrepresentation and Mistake
YEAR 2
Introduction to Macroeconomics
Measuring Economic Performance
The Goods Market
Financial Markets
The IS-LM Model
The Labor Market
The AD-AS Model
The Phillips Curve
Inflation, Output, and Money Growth
Economic Growth
Expectations
The Open Economy
The Mundell Fleming Model
BS222: Management Accounting 1
Introduction to cost accounting
Cost Accounting terms
Classification of Costs
Cost behavior
Accounting for elements of cost
Accounting for labor
Accounting for overheads
Information for decision making
Marginal Vs Absorption Costing
Activity Based Costing (ABC)
Standard Costing and variance Analysis
Cost- Volume- Profit (C-V-P) Analysis
Job and Batch Costing
Contract Costing
Operation and service costing
Process Costing
Further Aspects of Process Costing
Budgets and Budgetary Control
The use of flexible budgets
BF 224: Corporate Finance
1.0 Introduction
2.0 The financial system
3.0 Basic concepts in finance
4.0 Working capital management
5.0 Long-term finance
6.0 Capital structure and the cost of capital
7.0 Capital Budgeting Techniques
8.0 Dividend policy
9.0 Financial Analysis
BS 240: Introduction to Data Processing
Data and Information
Computers, computer hardware and Associated Peripherals
Software
computer networks and telecommunication
Computer Appreciation
Securing COMPUTERISED Information Systems
Introduction to Systems Concepts and Systems Analysis
Introduction to E-Commerce
Professional Issues and ethics
BS 242: Decision Making Techniques
1.0 Introduction to Statistical Problems.
2.0 Graphical Descriptions of Data
3.0 Numerical Descriptions of Data
4.0 Elementary Probability
5.0 Discrete Probability Distributions
6.0 Continuous Probability Distributions
7.0 Sampling.
8.0 Estimation
9.0 Hypothesis Testing
10.0 Analysis of Variance
11.0 Chi-square Tests
12.0 Regression and Correlation Theory.
13.0 Index Numbers
14.0 Time Series
15.0 Decision making Under Uncertainty
BS 260: Principles of Marketing
Introduction and Organisation
Marketing Management
Product Decisions
Analysing Consumer Markets and Buyer Behaviour
Designing Pricing Strategies and Programmes
Sales Promotion and Marketing Communication Mix.
Managing the Sales Force
Dealing with Competition
B 320: Intermediate Financial Accounting
1.0 Regulatory Framework of Accounting
2.0 Conceptual Framework of Financial Reporting
3.0 IAS 1 Presentation of Financial Statements
4.0 IAS 16 Property, Plant and Equipment
5.0 IAS 23 Borrowing Costs
6.0 IAS 20 Government Grants
7.0 IAS 40 Investment Property
8.0 IAS 38 Intangible Assets
9.0 IAS 36 Impairment of Assets
10.0 IAS 17 Leases
11.0 IAS 8 Accounting Policies, Changes in Accounting policies, Estimates and Prior Period Errors AND IAS 10 Events after the Reporting Period
12.0 IAS 37 Provisions, Contingent Liabilities and Contingent Assets
13.0 IAS 2 Inventories and IAS 11 Construction Contracts
14.0 IAS 7 Statement of Cash Flows
15.0 IAS 33- Earnings per share
16.0 IAS 23 Taxation in Financial Statements
17.0 Analysis of Financial Statements
BS 322: Management Accounting II
1.0 I Introduction
2.0 Cost concepts
3.0 Cost Behaviour
4.0 Cost Accumulation and product costing
5.0 Budgeting and Budgetary Control
6.0 Standard Costing
7.0 Decision making – short range
8.0 Decision making – Long Range
9.0 Decentralised organizations
BS 325: Auditing and Assurance
1.0 PART A: THE NATURE, PURPOSE AND SCOPE OF AN AUDIT
2.0 THE FRAMEWORK OF AUDITING
3.0 AUDIT EVALUATION AND PLANNING
4.0 EVIDENCE COLLECTION AND ANALYSIS
5.0 PERFORMANCE OF AN AUDIT
6.0 REPORTING FRAMEWORK
BS 327: Taxation
1.0 I Theoretical framework
2.0 Legal Framework
3.0 Tax on Income
4.0 Value Added Tax
5.0 Property Transfer Tax
6.0 Tax planning
BS 341: OPERATIONS RESEARCH
1.0 Introduction to Operations Research
2.0 Introduction to Linear Programming (LP)
3.0 The Simplex Algorithm
4.0 Sensitivity Analysis and Duality
5.0 Transportations, Assignment and Transshipment Problems.
6.0 Network Models
7.0 Queuing Theory – Introduction
8.0 Simulation
BS 343: PRODUCTION AND OPERATIONS MANAGEMENT (POM)
Introduction to Production and Operations Management (POM)
Demand Forecasting in Operations Management
Inventory Management
Managing Demand
Requirement Planning-MRP
Planning and Control in Operations Management
Facilities Location
Facilities Layout
Introduction to Quality Management
BS 390 – Company Law
Introduction to Company Law
Promoter and Company Relationship
Steps to the Incorporation of Companies
Application for the Incorporation of a Company
Membership of a Company
Rights of Shareholders
Seal & Accounts
1 BS 420: Advanced Financial Reporting
Introduction to groups of companies
Revised IFRS 3- Full Goodwill Method
INTRA-GROUP TRADING
Purchase Consideration
Mid-year acquisitions-statement of financial position
Consolidated income statement
IAS 28- INVESTMENTS IN ASSOCIATES
IAS 31 Interest Joint Ventures
Accounting for jointly controlled entities
COMPLEX GROUP STRUCTURES
IAS 7 CASH FLOW
ACCOUNTING FOR FOREIGN CURRENCY TRANSACTIONS-IAS 21
SUBSTANCE OVER FORM
INTRODUCTION TO FINANCIAL INSTRUMENTS
IAS39 FINANCIAL INSTRUMENTS: Recognition and Measurement
IFRS7 FINANCIAL INSTRUMENTS: Disclosures
SEGMENTAL ANALYSIS
IAS33-EARNINGS PER SHARE
IAS33-DILUTED EARNINGS PER SHARE
TAXATION IN FINANCIAL STATEMENTS
DEFERRED TAX
IAS 19-EMPLOYEE BENEFITS
BS 421: Financial Management and Investment Policy
1.0 INTRODUCTION
2.0 FINANCIAL MARKETS
3.0 EFFICIENT MARKET HYPOTHESIS (EMH)
4.0 SECURITY ANALYSIS
5.0 PORTFOLIO THEORY
6.0 PORTFOLIO MANAGEMENT AND EVALUATION
PART B
1.0 CAPITAL STRUCTURE AND THE COST OF CAPITAL
2.0 DIVIDEND POLICY
3.0 CAPITAL INVESTMENT DECISION
4.0 VALUATION OF COMPANIES
5.0 MERGERS AND OTHER FORMS OF CORPORATE RESTRUCTURING
6.0 WARRANTS AND CONVERTIBLES
BS 422: Contemporary Issues in Accounting
ACCOUNTING THEORIES
CORPORATE GOVERNANCE
ETHICS AND VALUES
FORENSIC ACCOUNTING
ACCOUNTABILITY
ROLE OF AUDITING
STRATEGIC PLANNING
BEHAVIOURAL ASPECTS OF ACCOUNTING
PERFORMANCE MEASUREMENT
BS 425 – Advanced Audit and AssuranceCONTEMPORARY DEVELOPMENTS IN AUDIT THEORY & PRACTICE
INTERNATIONAL REGULATORY ENVIRONMENTS FOR AUDIT
PROFESSIONAL AND ETHICAL CONSIDERATIONS
OBTAINING AND ACCEPTING PROFESSIONAL APPOINTMENTS
PLANNING AND RISK ASSESSMENT
USE OF INTERNAL CONTROLS
EVIDENCE
COMPUTER INFORMATION SYSTEMS (CIS)
QUALITY CONTROL
EVALUATION AND REVIEW (REVIEW PROCEDURES & EVALUATION OF FINDINGS)
EVALUATION AND REVIEW (MATTERS RELATING TO SPECIFIC ACCOUNTING ISSUES)
SPECIALISED AUDITS AND COMPLEX AUDIT SITUATIONS
Reporting
BS 425: Accounting Information Systems
BS 425: Accounting Information Systems Computer Technology
Systems Analysis
Information for Decision Making
Computer Applications
Electronic Commerce
BS450: Strategy and Strategic Management