The course utilizes the cost accounting data studied in AF102. It includes analysis of the management accounting information for managing and creating value using various approaches. Students will be exposed to applying these approaches and techniques that will facilitate the decision-making process.
Students will be required to display that they have some knowledge of the principles and methodologies of forensic accounting. These students have to demonstrate that as accountants they are able to collect evidence, reconstruct financial trails and prove how fraud occurred and who was responsible. All these will be done by following forensic principles and established methodologies. The learning of this course will follow a different approach from undergraduate studies and will focus on both the field and practical approaches to forensic accounting. Using forensic accounting theories and methodologies, this course will
discuss the tactics to tackle the ever-increasing fraudulent financial activities in the corporate world. This course will also discuss issues and controversies faced by the current accounting and auditing environment. This course will make use of case studies based on the corporate fraud in the practical environment.
This course is designed to help students critically review conceptual framework programmes for financial accounting and reporting; issues with the traditional financial reporting structure; the impact of the fair value model of accounting on issues related to revenue and expenses recognition, and the identification and measurement of assets and liabilities. Students will also learn about evaluation and application of solvency test; and critical examination of accounting issues and techniques associated with specific industries and complex business structures. Topics may include accounting in the construction, real estate development, finance and extractive industries; group accounts; segment reports; accounting for unicorporated associations; trading trusts; reporting problems arising from off-balance-sheet financing; pension accounting; foreign currency translation; accounting for heritage assets; accountability beyond the traditional accounting model; accountability through the directors’ and chief executive officers’ reports; corporate social responsibility; and social and environmental accounting.
This course is designed to help students critically review conceptual framework programmes for financial accounting and reporting; issues with the traditional financial reporting structure; the impact of the fair value model of accounting on issues related to revenue and expenses recognition, and the identification and measurement of assets and liabilities. Students will also learn about evaluation and application of solvency test; and critical examination of accounting issues and techniques associated with specific industries and complex business structures. Topics may include accounting in the construction, real estate development, finance and extractive industries; group accounts; segment reports; accounting for unicorporated associations; trading trusts; reporting problems arising from off-balance-sheet financing; pension accounting; foreign currency translation; accounting for heritage assets; accountability beyond the traditional accounting model; accountability through the directors’ and chief executive officers’ reports; corporate social responsibility; and social and environmental accounting.
The aim of this course is to expose the students to the need to develop and employ an advanced sense of moral reasoning in accounting practice, notwithstanding the regulatory framework that directs practice. To this end, this course will address ethical issues pertaining to the practice of accounting auditing and accountability, such that students will be able to undertake such practices applying reasoning as Kolberg identifies being consistent with post-conventional moral development.
The aim of this course is to expose the students to the need to develop and employ an advanced sense of moral reasoning in accounting practice, notwithstanding the regulatory framework that directs practice. To this end, this course will address ethical issues pertaining to the practice of accounting auditing and accountability, such that students will be able to undertake such practices applying reasoning as Kolberg identifies being consistent with post-conventional moral development.
To identify internal control and Accounting procedures associated with the various subsystems of an Accounting system. Students are expected to apply this knowledge to identify weaknesses and rectify it. With knowledge and skills acquired will enable students to design a simple Accounting system together with analysis of receivables, assets, depreciation, inventory valuation and payroll which will help business owners to run their businesses successfully.
To identify internal control and Accounting procedures associated with the various subsystems of an Accounting system. Students are expected to apply this knowledge to identify weaknesses and rectify it. With knowledge and skills acquired will enable students to design a simple Accounting system together with analysis of receivables, assets, depreciation, inventory valuation and payroll which will help business owners to run their businesses successfully.
To identify internal control and Accounting procedures associated with the various subsystems of an Accounting system. Students are expected to apply this knowledge to identify weaknesses and rectify it. With knowledge and skills acquired will enable students to design a simple Accounting system together with analysis of receivables, assets, depreciation, inventory valuation and payroll which will help business owners to run their businesses successfully.
To identify internal control and Accounting procedures associated with the various subsystems of an Accounting system. Students are expected to apply this knowledge to identify weaknesses and rectify it. With knowledge and skills acquired will enable students to design a simple Accounting system together with analysis of receivables, assets, depreciation, inventory valuation and payroll which will help business owners to run their businesses successfully.
To identify internal control and Accounting procedures associated with the various subsystems of an Accounting system. Students are expected to apply this knowledge to identify weaknesses and rectify it. With knowledge and skills acquired will enable students to design a simple Accounting system together with analysis of receivables, assets, depreciation, inventory valuation and payroll which will help business owners to run their businesses successfully.
To identify internal control and Accounting procedures associated with the various subsystems of an Accounting system. Students are expected to apply this knowledge to identify weaknesses and rectify it. With knowledge and skills acquired will enable students to design a simple Accounting system together with analysis of receivables, assets, depreciation, inventory valuation and payroll which will help business owners to run their businesses successfully.
This course provides students with basic knowledge of the contribution of farm animal to man, their adaptation (anatomy and physiology) and routine management practices (housing, nutrition, feeds and feeding, reproduction and health). The application of these concepts to real farm situations for optimum outputs will be emphasised.
This course provides students with basic knowledge of the contribution of farm animal to man, their adaptation (anatomy and physiology) and routine management practices (housing, nutrition, feeds and feeding, reproduction and health). The application of these concepts to real farm situations for optimum outputs will be emphasised.
This course provides students with basic knowledge of the contribution of farm animal to man, their adaptation (anatomy and physiology) and routine management practices (housing, nutrition, feeds and feeding, reproduction and health). The application of these concepts to real farm situations for optimum outputs will be emphasised.
This course is designed to provide students with understanding of the recent trend in animal breeding. Students will be able to address the lack of interest and knowledge in animal breeding in the Pacific Island Countries and develop practical and sustainable breeding programmes.
This course is designed to provide students with understanding of the recent trend in animal breeding. Students will be able to address the lack of interest and knowledge in animal breeding in the Pacific Island Countries and develop practical and sustainable breeding programmes.
This course is designed to provide students with understanding of the recent trend in animal breeding. Students will be able to address the lack of interest and knowledge in animal breeding in the Pacific Island Countries and develop practical and sustainable breeding programmes.
This course is designed to provide students with understanding of the recent trend in animal breeding. Students will be able to address the lack of interest and knowledge in animal breeding in the Pacific Island Countries and develop practical and sustainable breeding programmes.