Financial Accounting II
This unit provides an overview of the financial reporting environment; arrangements for regulating external financial reporting including Corporations Law, accounting standards, purpose of general purpose financial reports. General purpose financial reports with particular reference to the balance sheet and income statement . Principles underlying preparation of financial statements including format, general disclosure requirements, accounting policies, materiality, after reporting date events and segment reporting. The balance sheet: Equity: reserves, share capital. Liabilities: measurement, presentation and disclosure, debt capital, contingencies, and provisions. Leases; classification criteria, accounting treatment and related issues. Accounting for employee entitlements and related issues. Assets: including intangibles, measurement issues
Company and Partnership Law
This course covers the law of business organizations, such as sole traders and partnerships, and a comprehensive study of company legislation. It deals with aspects of formation and management of companies. It also includes issues involved in contracting with a company, corporate finance issues, directors' duties, insider trading, protection of minorities and corporate rescues and reconstruction.
Auditing I
The course introduces the basic concepts and principles underlying auditing theory and practice, the objectives and reporting functions of the auditor and an understanding of the tools used by the auditor an the environment in which the auditor operates.Topics include and introduction of the auditing environment, general principles and standards; audit overview and audit evidence; risk analysis, materiality and sampling; study and evaluation of internal control; auditing in an IT environment; verification and account balances; completing the audit; reporting; internal audit and public sector audit; professional ethics and responsibilities of auditors; and auditor's legal exposure.
Taxation I
The course aims to provide students a practical understanding of the importance of the principles of taxation as applied to companies, partnerships, sole proprietorships, charities, clubs and associations. Students are expected to demonstrate their understanding of the principles through computational skills, which are assumed to be used by management for the most efficient course of actions.
Management Information System
The focus of this module is on providing the business students with a fundamental knowledge of management science applications and management information systems development and implementation in business. It covers the basic concepts of linear programming, network analysis, decision theory, and simulation and their applications to a range of business decisions. It looks at the basic tools and techniques for analyzing, designing, implementing, and reviewing information systems as well as the management challenges of e-Business. Most of all, it aims to produce students with an understanding of mathematical and systems modeling techniques.
Corporate Finance
This subject aims to give students an understanding of the conceptual framework of business finance and to develop the skills of analysis and evaluation needed in applying the concepts to the practical situation. It also aims to help in understanding how financial management can assist management in source and utilisation of funds. It contains a critical examination of the theory and practice of financial management, investment decisions and dividend policy.
Managerial Accounting
The subject provides students with knowledge of the various cost concepts and systems in manufacturing and service sectors. In addition, the coverage includes cost measurement and allocation, activity based costing, just-in-time management, essentially for an efficient management of cost. A practical approach to the use of cost management tools will be taught considering today's highly competitive business environment where strategic pricing and business positioning are vital for business survival
Financial Markets and Institutions
This module aims to cover various financial markets, instruments, and institutions, with the primary focus on the capital raising and financing activities of firms at different stages in their life cycle. The perspective will typically be that of a firm wishing to raise capital, though the course will quite often also examine financing transactions from the viewpoint of the participating financial intermediary. The course analyses financing choices for young firms for which there exists little or no security price information and then examines capital raising issues relevant to larger, listed firms. Topics include the decision to go public, mechanics and pricing of initial public offerings, role of investment bankers in IPOs, privatization, bank and public debt markets, securitization, credit ratings, junk bond markets, equity financing and signaling, convertible debt financing, interest rate, currency and price risk management, and issues relating to corporate hedging.
Bachelor Year 3 (ACCA Accredited) *Subject to Validation
Advanced Taxation
This module builds on the knowledge gained in Taxation and aims to provide the students with an understanding of the calculation of the corporation tax and VAT liabilities of a limited company, the capital gains tax liabilities of individuals and business, the taxation of partnerships and the international aspects of taxation relating both to individuals and companies. The assessment in this module enables students to secure exemption from the relevant ACCA examination.
Advanced Financial Reporting
This module aims to build on the knowledge, written, numerical problem solving skills gained in Financial Reporting and to provide an understanding of the theory and the regulatory environment of financial reporting and of the contents and requirements of the principle accounting standards. The assessment in this module enables students to secure exemption from the relevant ACCA examination.
Auditing and Corporate Governance
This module builds upon the basic foundations developed in Auditing. Students should be able to apply advanced auditing techniques as well as dealing with corporate governance in audit and general auditing practice. Students should be able to apply the principles of auditing to situations that they may meet in practice and critically evaluate the role of the auditor. The assessment in this module enables students to secure exemption from the relevant ACCA examination.
Advanced Financial Management
The module is designed to build on the finance related knowledge and skills acquired by students in their earlier studies, particularly those acquired via study of Financial Management 1 in their second year. It will also provide a strategic understanding of financial management policy and practices.
The module complements other 3rd year modules in the finance area, particularly investment management and taxation. It does more than any other module to integrate various aspects of students’ accounting studies from the viewpoint of the finance director or treasurer. The assessment in this module enables students to secure exemption from the relevant ACCA examination.
Strategic Management
This module is the major integrative element in the final phase of business studies courses. It builds on the knowledge and skills acquired in earlier modules to enhance critical awareness of senior management decision-making. It addresses strategic management as a complex agenda of fundamental questions and problems that concern organizations and their future development. In order to address this complexity and generate a richer picture of organizations, the module also considers the context or environment in which an organization performs and the individuals whose actions help shape organizational performance.
Advanced Performance Management
The module is designed to build on the finance related knowledge and skills acquired by students in their earlier studies, particularly those acquired via study of Performance Management 1. It will also provide a strategic understanding of performance measurement techniques and practices. The assessment in this module enables students to secure exemption from the relevant ACCA examination.
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