UNIVERSITY OF NAMIBIA CENTRE FOR EXTERNAL STUDIES ...

Module description:The detailed contents are as follows: The framework for the preparation and presentation of financial statements (FRW) – underlyingassumptions, definitions of assets, liabilities, equity, income, expenses, recognition of the elements of financial statements, preparationand presentation of financial statements (specific reference to auditors’, directors’ and other reports), Introduction to the Statement ofcash flow), analysis and interpretation of financial statements.Fundamentals of Accounting ACAFE3581NQA level: 5 Credits: 12 Module assessment: CA (50%) Examination (50%) - 1 x 3 hour paperPrerequisites: None Continuous assessment: 2 x tests (80%) plus 1 assignment (20%)Module description:The detailed contents are as follows: Introduction to the basic principles of accounting – nature and function of accounting andaccounting theory, the history and development of accounting, the statements of financial position and of comprehensive income and ofchanges in equity and its elements. Determining the information needs of different users, Collecting and processing accounting data, theaccounting cycle, designing source documents, Journalising, posting entries from journal to the ledger, Creating subsidiary ledgers andControl accounts and Compiling a trial balance before adjustments. Determining and recording adjustments. Recording closing entries,compiling a worksheet in the closing-off procedure and compiling a post-closing trial balance. Preparing financial statements for a soleproprietor, non-profit organisations and trading and service entities; The cost concept - determination of the Cost of Goods Sold (COGS).Creating a complete accounting system that will fulfil the requirements of a specific entity.Fundamentals of Accounting BCAFE3582NQA level: 5 Credits: 12 Module assessment: CA (50%) Examination (50%) - 1 x 3 hour paperPrerequisites: NoneContinuous assessment: 2 x tests plus 1 assignmentModule description:The detailed contents are as follows: Introduction to the framework for the preparation and presentation of financial statements (FRW),financial position, financial performance, determining profit and preparing financial statements, accounting for current and non-currentassets – cash and cash equivalents, trade and other receivables, inventory, property, plant and equipment and other non-current assets,accounting for current and non-current liabilities. Introduction to VAT (Value Added Tax). Inventory systems.Organizational Behaviour ACMBO3671NQA level: 6 Credits: 16 Module assessment: CA (50%) Examination (50%) - 1 x 3 hour paperPrerequisites: Principle of Management (CMPP3579) Continuous assessment: 2 x tests plus 1 assignmentModule description:The module will focus on the following topics: Introduces Organizational behavior to students by looking at several themes that arecurrent in contemporary organizational life. It looks at concepts, theories and techniques as applied in management of organizations.Specific topics will be determinants of organizational performance (teamwork, motivation, rewards, job design, job satisfaction etc.),organizations and the environment, Organizational cultures, structures and processes, and management of growth and decline.Organizational Behaviour BCMBO3672NQA level: 6 Credits: 16 Module assessment: CA (50%) Examination (50%) - 1 x 3 hour paperCo-requisites: Organizational Behaviour A (CMBO 3671) Continuous assessment: 2 x tests plus 1 assignmentModule description:The module will focus on the following topics: Change - causes and management of change; organizational development (OD); learningorganizations; resistance to change; overcoming resistance to change. Workforce diversity – case for diversity; ethical and socialresponsibilities; economic considerations; knowledge and skill factors; characteristics of successful diversity management Power, politicsand conflict resolution – sources of power; empowerment; power, politics and morality; forms of political manipulations and managementof politics.Different types of leaders– principles and value systems; disintegration and integration processes; elements of conceptual framework;forms of leadership styles.Principles of ManagementCMPP3579NQA level: 5 Credits: 16 Module assessment: CA 50% Examination 50% - 1x 3 hour paperPrerequisites: None.Module description:Students will be exposed to the various functions of management which are planning, organising, leading and control. Asmanagement forms part and parcel of our daily lives, students are expected to keep abreast with the latest developments interms of local and international media and how it impacts on businesses, looking at the social, economic, political and culturalenvironments. Additional topics to be covered in this module are: introduction to various forms of entrepreneurship, religion and75