Management Accounting

Course Information

Course Name: Management Accounting
Course Code: ACC2304
Programme: Business Administration
Academic Year: 2025–2026
Course Lecturer: Bizimungu
Credits: 15
Level/Semester: Year III – Trimester I
Delivery Mode: Face-to-face lectures, classroom discussions, tutorials, practical accounting exercises, case studies, computer-based activities, and Moodle support.

Course Overview

This course introduces students to the principles and techniques of management accounting used for planning, controlling, and decision-making within organizations. It covers cost concepts, cost behavior, budgeting, standard costing, variance analysis, cost-volume-profit (CVP) analysis, performance measurement, and managerial decision-making. The course equips students with the analytical skills required to support managers in achieving organizational objectives through effective financial planning and control.

Learning Objectives

Upon completion of this course, students should be able to:

  • Understand the concepts and importance of management accounting.
  • Differentiate between financial accounting and management accounting.
  • Analyze cost behavior and cost classification.
  • Prepare budgets and apply budgeting techniques.
  • Apply standard costing and variance analysis.
  • Use cost-volume-profit (CVP) analysis for decision-making.
  • Evaluate performance using management accounting information.

Learning Outcomes

By the end of the course, learners will be able to:

  • Explain the principles and functions of management accounting.
  • Classify and analyze costs for managerial decision-making.
  • Prepare operating and financial budgets.
  • Apply standard costing and variance analysis to evaluate performance.
  • Use cost-volume-profit (CVP) analysis to support business decisions.
  • Interpret management accounting reports and recommend appropriate actions.
  • Demonstrate the application of management accounting techniques in organizational planning and control.

Prerequisites

  • Principles of Financial Accounting.
  • Basic Mathematics.
  • Basic Computer Literacy.

Learning Resources

  • Lecturer's notes and handouts.
  • Management Accounting textbooks.
  • Cost Accounting reference books.
  • Budgeting and financial planning case studies.
  • Academic journals and professional accounting publications.
  • Moodle Learning Management System.
  • Microsoft Excel and online educational resources.

Learning Activities

  • Interactive lectures.
  • Practical accounting exercises.
  • Case study analysis.
  • Budget preparation workshops.
  • Individual and group assignments.
  • Student presentations.
  • Moodle-based learning activities.

Assessment Methods

  • Individual Assignments
  • Practical Accounting Exercises
  • Group Projects
  • Quizzes
  • Continuous Assessment Tests (CATs)
  • Midterm Examination
  • Final Examination

Course Duration

15 Weeks

Lecturer Information

Name: Bizimungu
Email: ____________________

 
 
 
 

Advanced Financial Accounting

Course Information

Course Name: Advanced Financial Accounting
Course Code: ACC2301
Programme: Business Administration
Academic Year: 2025–2026
Course Lecturer: Bizimungu
Credits: 15
Level/Semester: Year III – Trimester I
Delivery Mode: Face-to-face lectures, classroom discussions, tutorials, practical accounting exercises, case studies, computer-based activities, and Moodle support.

Course Overview

This course builds on the principles of financial accounting by introducing advanced accounting concepts, standards, and reporting practices. It focuses on the preparation and analysis of complex financial statements, accounting for partnerships and companies, consolidated financial statements, accounting for non-current assets, liabilities, equity, cash flow statements, and the application of International Financial Reporting Standards (IFRS). The course equips students with advanced accounting knowledge and analytical skills required for professional accounting and financial decision-making.

Learning Objectives

Upon completion of this course, students should be able to:

  • Understand advanced financial accounting principles and concepts.
  • Apply International Financial Reporting Standards (IFRS) in financial reporting.
  • Prepare advanced financial statements for business entities.
  • Account for partnerships, corporations, and group companies.
  • Analyze and interpret financial statements for decision-making.
  • Prepare consolidated financial statements.
  • Evaluate complex accounting transactions and reporting requirements.

Learning Outcomes

By the end of the course, learners will be able to:

  • Explain advanced financial accounting concepts and standards.
  • Prepare and present advanced financial statements in accordance with IFRS.
  • Prepare consolidated financial statements for group entities.
  • Account for partnerships, share capital, and corporate transactions.
  • Analyze financial reports to support business and investment decisions.
  • Apply professional judgment in solving advanced accounting problems.
  • Demonstrate ethical and professional practices in financial reporting.

Prerequisites

  • Principles of Financial Accounting.
  • Basic Accounting and Bookkeeping.
  • Basic Computer Literacy.

Learning Resources

  • Lecturer's notes and handouts.
  • Advanced Financial Accounting textbooks.
  • International Financial Reporting Standards (IFRS) publications.
  • Financial reporting case studies.
  • Academic journals and professional accounting publications.
  • Moodle Learning Management System.
  • Online educational resources and accounting software tutorials.

Learning Activities

  • Interactive lectures.
  • Practical accounting exercises.
  • Case study analysis.
  • Computer-based accounting activities.
  • Individual and group assignments.
  • Student presentations.
  • Moodle-based learning activities.

Assessment Methods

  • Individual Assignments
  • Practical Accounting Exercises
  • Group Projects
  • Quizzes
  • Continuous Assessment Tests (CATs)
  • Midterm Examination
  • Final Examination

Course Duration

15 Weeks

Lecturer Information

Name: Bizimungu
Email: ____________________

 
 
 

Auditing and Assurance

Course Information

Course Name: Auditing and Assurance
Course Code: ACC2302
Programme: Business Administration
Academic Year: 2025–2026
Course Lecturer: Bizimungu
Credits: 15
Level/Semester: Year III – Trimester I
Delivery Mode: Face-to-face lectures, classroom discussions, case studies, practical auditing exercises, presentations, computer-based activities, and Moodle support.

Course Overview

This course introduces students to the principles and practices of auditing and assurance services. It focuses on the role of auditing in enhancing the credibility of financial information, audit planning, risk assessment, internal controls, audit evidence, audit procedures, professional ethics, and audit reporting. Students will gain practical knowledge of the auditing process and the application of International Standards on Auditing (ISA) in evaluating financial statements and organizational controls.

Learning Objectives

Upon completion of this course, students should be able to:

  • Understand the concepts, principles, and objectives of auditing and assurance.
  • Explain the role and responsibilities of auditors.
  • Apply International Standards on Auditing (ISA) in audit engagements.
  • Assess internal control systems and audit risks.
  • Collect and evaluate appropriate audit evidence.
  • Prepare audit documentation and audit reports.
  • Recognize ethical and professional responsibilities in auditing.

Learning Outcomes

By the end of the course, learners will be able to:

  • Explain the auditing process and assurance services.
  • Plan and conduct audit procedures in accordance with professional standards.
  • Evaluate internal control systems and identify audit risks.
  • Gather and assess audit evidence to support audit conclusions.
  • Prepare audit working papers and professional audit reports.
  • Apply ethical principles and professional judgment during audit engagements.
  • Recommend improvements to internal controls and governance practices.

Prerequisites

  • Principles of Financial Accounting.
  • Advanced Financial Accounting (recommended).
  • Basic Computer Literacy.

Learning Resources

  • Lecturer's notes and handouts.
  • Auditing and Assurance textbooks.
  • International Standards on Auditing (ISA).
  • International Financial Reporting Standards (IFRS) publications.
  • Professional accounting and auditing case studies.
  • Moodle Learning Management System.
  • Online educational resources and videos.

Learning Activities

  • Interactive lectures.
  • Case study analysis.
  • Practical auditing exercises.
  • Group discussions.
  • Individual and group assignments.
  • Student presentations.
  • Moodle-based learning activities.

Assessment Methods

  • Individual Assignments
  • Practical Audit Exercises
  • Group Projects
  • Quizzes
  • Continuous Assessment Tests (CATs)
  • Midterm Examination
  • Final Examination

Course Duration

15 Weeks

Lecturer Information

Name: Bizimungu
Email: ____________________

 
 
 

Corporate Accounting

Course Information

Course Name: Corporate Accounting
Course Code: ACC2207
Programme: Business Administration
Academic Year: 2025–2026
Course Lecturer: Japhet
Credits: 10
Level/Semester: Year II – Semester II
Delivery Mode: Face-to-face lectures, classroom discussions, practical accounting exercises, case studies, presentations, and Moodle support.

Course Overview

This course introduces students to the principles and practices of accounting for corporate organizations. It focuses on the preparation, analysis, and interpretation of financial statements for companies and other corporate entities. The course covers topics such as company formation, share capital, financial reporting, corporate financial statements, mergers and acquisitions, accounting for groups of companies, corporate governance, and regulatory requirements. Students will develop practical skills in applying accounting concepts to support financial decision-making and business performance evaluation.

Learning Objectives

Upon completion of this course, students should be able to:

  • Understand the principles and concepts of corporate accounting.
  • Explain the accounting treatment of corporate transactions.
  • Prepare financial statements for companies.
  • Understand share capital and company financing.
  • Apply accounting standards and reporting requirements.
  • Analyze corporate financial information for decision-making.
  • Understand accounting issues related to mergers and acquisitions.
  • Appreciate ethical and professional practices in corporate reporting.

Learning Outcomes

By the end of the course, learners will be able to:

  • Explain the nature and importance of corporate accounting.
  • Prepare and analyze corporate financial statements.
  • Record transactions relating to shares, dividends, and company financing.
  • Apply accounting principles to corporate business activities.
  • Analyze financial information for corporate decision-making.
  • Understand consolidated financial statements and group accounting.
  • Evaluate corporate reporting practices and compliance requirements.
  • Demonstrate ethical and professional accounting practices.

Prerequisites

  • Basic English language proficiency.
  • Introduction to Accounting.
  • Basic knowledge of financial accounting principles.

Learning Resources

  • Lecturer's notes and handouts.
  • Corporate Accounting textbooks.
  • International Financial Reporting Standards (IFRS) materials.
  • Company financial reports and case studies.
  • Academic journals and professional articles.
  • Accounting software and spreadsheet applications.
  • Multimedia presentations and instructional videos.
  • Moodle Learning Management System.
  • Online educational resources.

Learning Activities

  • Interactive lectures.
  • Practical accounting exercises.
  • Financial statement preparation activities.
  • Case study analysis.
  • Group discussions.
  • Individual and group presentations.
  • Research assignments.
  • Moodle-based learning activities.

Assessment Methods

  • Individual Assignments
  • Group Projects
  • Quizzes
  • Continuous Assessment Tests (CATs)
  • Midterm Examination
  • Final Examination

Course Duration

15 Weeks

Lecturer Information

Name: Japhet
Email: ____________________