EAUR E-Learning

Financial Ratio Analysis is a specialized course designed to equip learners with the skills to interpret and evaluate financial statements using various financial ratios. The course explores the relationships between items in the balance sheet, income statement, and cash flow statement to assess a company’s financial health, profitability, liquidity, solvency, and operational efficiency. This knowledge is crucial for decision-making by managers, investors, creditors, and other stakeholders.

• Objectives
• Understand the concept and importance of financial ratios.
• Categorize and compute various types of financial ratios.
• Analyze and interpret ratio results to evaluate company performance.
• Compare financial ratios across time periods and against industry benchmarks.
  
• Use financial ratio analysis in decision-making processes, including credit analysis, investment decisions, and business planning.

Learning Outcomes

• Define and explain key financial ratios (e.g., liquidity, profitability, efficiency, solvency, and market value ratios).
• Calculate financial ratios using real-world financial statements.
• Interpret the significance of financial ratios in assessing a firm’s financial performance.
• Identify trends and patterns in financial ratios over time.
• Assess the strengths and weaknesses of a business using ratio analysis.
• Apply ratio analysis in making investment and credit decisions.

Academic Year 2024-2025

The Principles of Taxation course introduces students to the fundamental concepts, objectives, and structures of taxation systems. It examines how taxes are levied, classified, and administered, with a focus on fairness, efficiency, and economic impact. The course explores tax principles such as equity, certainty, and neutrality, while analyzing the effects of taxation on individuals, businesses, and the broader economy. Students also learn about different types of taxes (income, corporate, indirect, and property taxes), tax systems (progressive, proportional, regressive), and the role of taxation in government revenue and policy-making.

Objectives:

• Understand the key principles and purposes of taxation.
• Distinguish between different types and classifications of taxes.
• Analyze the structure and components of national and international tax systems.
• Assess the economic, social, and administrative implications of tax policy.
• Understand tax fairness, efficiency, and neutrality in practice.
• Interpret tax policy and evaluate its effectiveness in resource allocation and income redistribution.

Learning Outcomes:

• Define and explain the fundamental principles of taxation (e.g., equity, certainty, convenience, economy).
• Identify and classify various types of taxes and their characteristics.
• Analyze the impact of tax systems on economic behavior and income distribution.
• Evaluate the fairness and efficiency of different taxation models.
• Apply taxation principles to assess real-world tax systems and reforms.
• Discuss the administrative aspects of tax collection and compliance.
• Understand the relationship between taxation and public finance, budgeting, and economic development.

Course Code: FIN 2102

Credits: 15 

Academic Year 2024-2025

Advanced Financial Statements is a comprehensive course designed to deepen students' understanding of complex financial reporting and analysis. It builds on foundational accounting knowledge to cover advanced topics such as group financial statements (consolidation), foreign currency transactions, segment reporting, earnings per share, and financial instruments. The course equips learners with the analytical tools necessary for interpreting and preparing financial statements in compliance with International Financial Reporting Standards (IFRS).

Objectives:

• Understand and apply the principles of group accounting including the preparation of consolidated financial statements.
• Analyze and report foreign currency transactions and translation of foreign operations.
• Evaluate the accounting and reporting of financial instruments.
• Apply advanced techniques in financial statement analysis for decision-making.
• Comprehend and apply segment reporting and earnings per share (EPS) calculations.
• Critically assess the impact of accounting policies and estimates on financial statements.

Learning Outcomes:

• Prepare consolidated financial statements for a group of companies in accordance with IFRS.
• Account for business combinations, goodwill, and non-controlling interests.
• Record and report transactions involving foreign currencies and translate foreign operations.
• Analyze financial instruments and apply appropriate measurement and disclosure requirements.
• Calculate and interpret earnings per share (basic and diluted).
• Prepare and interpret segment reports for internal and external decision-making.
• Assess financial performance and position using advanced financial analysis tools.
• Critically evaluate the effect of accounting standards and judgments on financial statements.

Course Code: ACC 2301

Credits: 15

Academic Year 2024-2025

Lecturer: Jean Paul H

Cost Accounting Management is a branch of accounting that deals with recording, analyzing, and reporting financial and non-financial information related to the costs of acquiring or using resources in an organization. This course provides a comprehensive understanding of cost behavior, cost allocation, cost control, and cost planning to support effective decision-making and strategic management. It bridges the gap between accounting data and managerial decision-making processes.

Objectives:

• To introduce the fundamental concepts and techniques of cost accounting and management.

• To develop students’ ability to classify, allocate, and control costs in business operations.

• To equip students with skills to use cost information for planning, decision-making, and performance evaluation.

• To analyze the relationship between cost behavior, production volume, and profitability.

• To explore the use of budgeting and standard costing in cost management.

Learning Outcomes:

• Understand and apply various costing methods such as job costing, process costing, and activity-based costing.

• Prepare cost statements and reports for managerial use.

• Evaluate the role of cost accounting in budgeting, pricing, and strategic planning.

• Analyze cost-volume-profit relationships for decision-making.

• Use variance analysis to assess business performance and take corrective actions.

• Identify and implement cost control and cost reduction techniques.

This course introduces students to the principles and practices of supplies and material management within organizations. It focuses on the strategic procurement, storage, distribution, and control of materials and goods used in production or service delivery. The course explores the role of materials management in ensuring efficient operations, cost control, and timely availability of resources. Topics include purchasing processes, inventory control, warehouse management, logistics, supplier relations, and the use of technology in managing supply chains.

Objectives:

• Provide foundational knowledge of materials and supplies management.
• Introduce the key components and functions of the supply chain.
• Explain procurement methods, supplier selection, and contract management.
• Explore the importance of inventory control and demand forecasting.
• Highlight modern trends and tools in materials management including ERP and automation.

Learning Outcomes:

• Define supplies and material management and understand its role in organizational performance.
• Explain the steps involved in the procurement cycle.
• Apply techniques for effective inventory management and stock control.
• Describe various warehousing and distribution strategies.
• Assess supplier performance and manage vendor relationships.
• Utilize basic software tools and systems for tracking and managing materials.

Course Code: PRM 3201

Credits: 15

Academic Year 2024-2025

Lecturer: Paterne RUKUNDO

Business Ethics is the study of moral principles and values that guide behavior and decision-making in the business world. This course explores ethical theories, corporate social responsibility (CSR), stakeholder management, sustainability, and real-world ethical challenges faced by organizations. It encourages students to critically analyze ethical dilemmas and understand the impact of business decisions on society, the environment, employees, consumers, and other stakeholders. The course also highlights the importance of ethical leadership, integrity, transparency, and accountability in building trust and maintaining long-term business success. Through case studies and discussions, learners develop the skills to make informed, responsible choices in complex business environments.

Objectives: 

• Understand the foundational concepts and principles of ethics in a business context.

• Identify ethical issues and dilemmas commonly encountered in various business environments.

• Analyze business decisions using ethical theories and frameworks.

• Explore the role of corporate social responsibility (CSR), sustainability, and stakeholder interests.

• Evaluate the ethical implications of leadership, culture, and organizational behavior.

• Apply ethical reasoning to real-world business scenarios and case studies.

• Promote ethical practices and integrity within professional and organizational settings.

Learning Outcomes: 

• Define business ethics and explain its significance in modern organizations.

• Differentiate between legal and ethical standards in business practice.

• Recognize and address ethical dilemmas using appropriate decision-making models.

• Assess the ethical performance of businesses in relation to social and environmental responsibilities.

• Demonstrate awareness of global ethical issues, including corruption, labor practices, and sustainability.

• Communicate ethical positions clearly and support them with sound reasoning.

• Foster an ethical culture within a business or organizational setting.