EAUR E-Learning

Corporate Accounting is a branch of accounting that deals with the preparation, presentation, and analysis of accounts and financial statements of corporate entities in accordance with statutory requirements. The course focuses on the accounting treatment of issues related to share capital, debentures, amalgamation, absorption, liquidation, and financial statement analysis of companies. It equips learners with both theoretical knowledge and practical skills to record, interpret, and present corporate financial transactions in compliance with accounting standards and corporate laws.

Objectives

• Develop an understanding of the concepts, principles, and practices of corporate accounting.
• Provide knowledge of company accounts, share capital transactions, and debenture accounting.
• Equip students with skills to prepare final accounts of companies as per statutory requirements.
• Introduce accounting treatments for mergers, acquisitions, amalgamations, and liquidation.
• Enhance students’ ability to analyze and interpret corporate financial statements.
• Familiarize learners with relevant accounting standards and regulatory frameworks.

Learning Outcomes

• Explain the nature and scope of corporate accounting and its role in financial reporting.
• Record and account for transactions relating to issue, forfeiture, redemption of shares and debentures.
• Prepare company final accounts including Profit and Loss Account, Balance Sheet, and Cash Flow Statements.
• Apply accounting standards in the preparation of company accounts.
• Demonstrate accounting treatment for amalgamation, absorption, reconstruction, and liquidation of companies.
• Analyze and interpret financial statements for decision-making.
• Understand the legal and ethical considerations in corporate accounting.

Academic Year 2024-2025

Lecturer: Jean Paul HABUMUREMYI

The course on Computerised Accounting & Applications in Finance introduces learners to the principles and practices of using computerized systems for accounting and financial management. It emphasizes the transition from manual bookkeeping to digital platforms, focusing on accuracy, efficiency, and real-time financial reporting. Through hands-on practice with accounting software, students gain practical skills in recording transactions, preparing financial statements, managing budgets, analyzing financial data, and supporting strategic financial decisions.

Objectives

• Understand the role and importance of computerized accounting systems in modern finance.
• Develop proficiency in using accounting software for data entry, transaction processing, and financial reporting.
• Apply computerized tools to manage payroll, taxation, accounts payable, accounts receivable, and inventory.
• Evaluate financial information using software-generated reports for decision-making.
• Integrate accounting applications with broader financial management functions.
• Appreciate the ethical, legal, and security aspects of computerised accounting systems.

Learning Outcomes

• Demonstrate competence in operating popular computerized accounting packages (e.g., Tally, QuickBooks, Sage, or ERP systems).
• Record, classify, and summarize business transactions digitally.
• Generate financial statements (income statement, balance sheet, cash flow statement) using software.
• Utilize accounting software for budgeting, forecasting, and financial analysis.
• Apply computerized systems in payroll, tax compliance, and statutory reporting.
• Assess data integrity, accuracy, and security in digital financial systems.
• Provide financial insights to support managerial and strategic decision-making.

Academic Year 2024-2025

Lecturer: Jean Paul HABUMUREMYI

This course introduces the foundational principles of design and the practical application of computer-aided graphics. Students learn essential design theories, elements, and principles of visual communication while gaining hands-on skills in using computer software to create, manipulate, and present graphic designs. It emphasizes the integration of creativity with technology to solve design problems effectively in areas such as product design, visual media, architecture, and engineering.

Objectives

• Provide a solid understanding of the fundamental theories of design and their application in visual communication.
• Equip students with essential skills in computer-aided graphic software for creating and modifying digital designs.
• Foster creative and critical thinking in solving design-related problems.
• Develop students’ ability to integrate design principles with technology for professional and academic applications.
• Enhance students’ visual literacy and ability to communicate ideas effectively through digital media.

Learning Outcomes

• Explain and apply the basic theories, elements, and principles of design.
• Demonstrate proficiency in using computer-aided design (CAD) and graphic software tools.
• Create and present professional-level graphic and visual design projects.
• Analyze and critique design works based on aesthetic, functional, and technical considerations.
• Apply design thinking and digital tools to solve real-world design challenges.

Course Code: BIAD 1102

Academic Year 2024-2025

Lecturer: MUWAYA Shafick