First Semester

This course examines various conceptual and theoretical approaches to accounting, including the implications of economics and finance on financial reporting. Focusing on current and/or controversial issues as well as contemporary cases, students are expected to examine the appropriateness of current accounting policies and practices in light of conceptual considerations. The objectives are to enable the learners to be able to evaluate the various theoretical underpinnings inherent in modern accounting, assess the emerging issues in contemporary accounting and financial reporting environment, analyze the accounting regulatory environment

Purpose of the Course:  

The purpose of this course is to enable students’ understand the various concepts of Business finance; identify challenges of making financial decisions in organizations, and selection of the  appropriate strategies of managing organizations