Courses Catalogue

Business Accounting

COURSE CODE: MBA7301
COURSE CREDIT UNIT: 0
ACADEMIC PROGRAMME: Human Resource Management, M.A
COLLEGE/SCHOOL/FACULTY: College of Economics and Management
STATUS: Core
PROGRAMME TYPE: Postgraduate

Course Description

PURPOSE OF COURSE 

The purpose of Business Accounting is to enmesh students in accounting technology such that they will be able to prepare basic accounting records from subsidiary books to trial balance up to final accounts in respect of sole proprietorships, partnerships and companies’ accounts. In addition, students will be taught how to prepare other financial information such as cash flow statement, cash budgeting, stock valuation, and some basic management accounting.

EXPECTED LEARNING OUTCOMES

By the end of the course, students should be able to understand

  • Explain the  keeping accounting records
  • Identify and classify accounting transactions
  • Examine how to Prepare final accounts of a sole proprietorship, partnership and company
  • Describe the  basic management accounting information, marginal costing, absorption costing and alternative cost accounting techniques e. g ABC