PRG ACCOUNTING 2010 - Kigali Independent University ULK

KIGALI INDEPENDENT UNIVERSITY (ULK)FACULTY OF ECONOMICS AND BUSINESS STUDIESP.O. BOX. 2280Tel (250) 0788303668, 0788304081, 0788304086, 0788304084, 0788303668E-mail : rector@ulk.ac.rw; deanfesmkigali@ulk.ac.rw;deanfesmgisenyi@ulk.ac.rwWebsite : www.ulk.ac.rwPROPOSED PROGRAMME - ACCOUNTINGKIGALI, SEPTEMBER 2010

CONTENTSPROGRAMME PROPOSAL FORM ......................................................................................... 3MODULES DESCRIPTIONS IN YEAR 1 ECONOMICS AND BUSINESS STUDIES (EBS)....................................................................................................................................................... 23MODULES DESCRIPTIONS IN YEAR 2, ACCOUNTING .................................................. 75MODULES DESCRIPTIONS IN YEAR 3, ACCOUNTING ................................................ 127MODULES DESCRIPTIONS IN YEAR 4, ACCOUNTING ................................................ 177ULK ACCOUNTING PROPOSED PROGRAMME 2

Republic of RwandaNATIONAL COUNCIL FOR HIGHER EDUCATIONKIGALI INDEPENDENT UNIVERSITY (ULK)PROGRAMME SPECIFICATION FORM1. PROGRAMME DETAILS1 Programme Title Accounting2 Exit Awards Bachelor’s Degree (Hons) in Accounting(End Year 4, Level 5)Diploma in Higher Education - Accounting(End Year 2, Level 2)3. Modes of Attendance_________________________4 Resource group:Part-time Full-time XDistance Learning Work-basedOther (pleaseShort course1 XLearning5specify)2 63 Other (write in)45 First year of presentation2011ULK ACCOUNTING PROPOSED PROGRAMME 3

1. PROGRAMME FUNDING AND ADMINISTRATION1 ProgrammeOrganiser/Leader:KIGALI INDEPENDENT UNIVERSITY ( ULK)2 Programme Development TeamName(Chair and othermembers)Faculty of Economics and Business Studies1.Dr. KAAYA Siraje ( Dean of the Faculty, Kigali Campus)2. Dr. SSEMWAGA Andrew (Dean of the Faculty, GisenyiCampus)3.Mr. NDABATEZE Abraham ( HOD, Kigali Campus)4.Mr. MUGABO Jean Paul (HOD, Gisenyi Campus)5.Faculty Council Members(Kigali & Gisenyi Campuses)(LibraryRepresentative)(CIT CentreRepresentative)(Quality OfficeRepresentative)Mr. RUDASINGWA Justin, Director, Library (Kigali Campus)Mr. RUKANIKA Léonard, Director, Library (Gisenyi Campus)Dr. NDAYAMBAJE Pius, Dean, Faculty of Science &TechnologyMr. OKOKO OSAMBO, Director, Quality Assurance3 Faculty/ School/Centre administratively responsible for the programmeFACULTY OF ECONOMICS AND BUSINESS STUDIESULK ACCOUNTING PROPOSED PROGRAMME 4

Authorities ConcernedDate1 SignatureDr. KAAYA Siraje , Dean of Faculty ( Kigali Campus)SignatureDr. SEMWANGA Andrew, Dean of Faculty ( Gisenyi Campus)2SignatureMr. NDABATEZE Abraham, HOD ( Kigali Campus)SignatureMr. MUGABO Jean Paul, HOD ( Gisenyi Campus)3 SignatureDr. GASIBIREGE Rose, Vice Rector Academics( Kigali Campus)Campus) SignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice Rector Academics (Gisenyi4 Campus) SignatureMrs. NYIRASHYIRAMBERE M. Louise, Vice Rector Adm.& Fin.( KigaliCampus) SignatureMr. MANZI BALINDA William, Vice Rector Adm. & Fin. ( Gisenyi Campus)5 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureMr. RUDASINGWA Justin, Director, LibrarySignatureMr. RUKANIKA Léonard, Director, Library (GisenyiCampus) SignatureDr. Pius, Dean, Faculty of Science& TechnologySignatureMr. OKOKO OSAMBO, Director, Quality AssuranceFOR PUBLIC AND PRIVATE PROVIDERSULK ACCOUNTING PROPOSED PROGRAMME 5

2. PROGRAMME FUNDING AND NEED FOR RESOURCES2.1. Student numbers:Intake per year: 300 into Level: 1Eventual population, all years: 1 2002.2. Staffing (Estimated numbers of Permanent Staff at each grade)Year 1 Year 2 Year 3 Year 4 SOURCEOF FUNDSAcademic Staffing 13 16 13 12 ULKFull Professors 1 1 1 1 ULKAssociate Professors 1 2 2 2 ULKSenior Lecturers 1 2 2 2 ULKLecturers 11 11 8 7 ULK3 PROGRAMME AIMS AND RATIONALEAccording to the World Bank, Rwanda is making considerable efforts to align itsaccounting and auditing practices with internationally accepted standards and codes.However, it has been observed that there are varying compliance gaps in bothaccounting and auditing practices in the country. These gaps stem from inadequateunderstanding of ISAs and IFRS by the small group of accountants who have, untilrecently, served as the promoters of national accountancy profession; inadequatetechnical capacities of the regulators, absence of implementation guidance, lack ofindependent oversight of the auditing profession, and mainly, shortcomings inprofessional education and training. 11 The World Bank. Report on the observance of standards and codes (ROSC): Republic of Rwanda, Accounting andAuditing, retrieved from http://www.worldbank.org/ifa/RWANDA--ROSC--AA.pdf. 25 th September 2010.ULK ACCOUNTING PROPOSED PROGRAMME 6

There are only about 400 enterprises in Rwanda, pursues the World Bank Report. Mostfinancial sector entities as well as larger corporate entities are audited by audit firmsaffiliated with international networks but not necessarily incorporated in Rwanda. As forsmall and medium enterprises, very few have their financial statements audited. Forthose small audited entities, many observers question the reliability of the process ofsuch audits.As the total number of qualified accountants in Rwanda has only grown from 14 in 2004to about 45 in October 2008, there is a glaring need for capacity building with respect toquality of accountancy and audit. How has is the issue being addressed?About 150 candidates from Rwanda are registered at various stages of taking the ACCAexaminations. The School of Finance and Banking, a state owned high learninginstitution, continues to be the major player in the education of professionalaccountants. However, it is in serious shortage of academic staff, teaching materials,and other logistical support. The Kigali Institute of Management also offers educationand training for professional accountants.The Kigali Independent University has decided to bring its contribution towardsaddressing the issue of capacity building with respect to quality of accountancy, byproposing a high Education Accounting Programme.Beside the above, the choice of this programme has been motivated by the followingfactors:Responding to the request from many Rwandan and East African citizenswishing to study Accounting;The availability of qualified Accounting Lecturers, willing to work with theUniversity, as a private provider of high education services;The desire to provide the country with sufficient human resources skilled inAccounting, thus, contributing to address pillars 2, 3 and 6 of Vision 2020(Human Resource Development and a knowledge based economy; A privatesector –led economy and Regional and international Economic Integration)ULK ACCOUNTING PROPOSED PROGRAMME 7

Our programme structure and learning outcomes have been benchmarked to these ofvarious East African Universities, National ones, Private or public, as well asInternational Universities. However, some courses are improved with an emphasis onthe moral values and the quality of the practical knowledge.The general aim of this programme is to provide students with a solid training andeducation of professional accountants. As per the programme specification and itsmodules descriptions and learning outcomes, lecturers are required to put an emphasison the relationship between what is taught and the actual reality in the Rwandanenvironment, the region as a whole as well as international standards (IFRS, ISA, IASB,IFAC, Etc.)The theories of courses, the practical assignments and exercises allow the students to: Acquire and master the concepts, the fundamental principles and theappropriate techniques and practices of Accounting. Perform a deep analysis of real situations and find operational solutions tochallenging situations; Have sufficient skills for effective Accountancy, Financial Reporting services,to be rendered within both public and private organizations.Based on the decision of our University to adopt the reformation suggested by theNational Council for Higher Education (NCHE), all programmes are made up ofmodules, each module being a set of one, two or three units according to therelationships of various courses.4 PROGRAMME LEARNING OUTCOMESi) Knowledge and UnderstandingHaving successfully completed the modules in the above Department, studentsshould be able to demonstrate knowledge and understanding of: Basic accounting terminology as well as the process by which transactionsare recorded, computed, classified, verified , analyzed and transformed intofinancial statements;ULK ACCOUNTING PROPOSED PROGRAMME 8

The Preparing of financial statements in accordance with Generally AcceptedAccounting Principles; A grasp of theory relevant to Core Accounting areas, including: financialaccounting, management accounting, cost accounting, performance analysis,corporate reporting, finance, accounting information systems, commercial andbusiness law, auditing and taxation (on individual income or businessearnings); Current accounting standards and acceptable practices; the regulatoryframework of accounting as well as the environment in which accountinginformation is used; Cost accounting methods to evaluate and project business performance, aswell as for financial analysis and decision making; Risk analysis, Reporting, Accounting Research, Problem Solving andDecision Making, International –Global Accounting and business Perpectives.ii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed all the modules in this department, studentsshould be able to:Apply the grasp of accounting theories in solving structured and particularlyunstructured problems in accounting and business;Utilise contemporary accounting standards in collecting, recording, reporting andanalyzing financial information;Apply Management Accounting, Cost Accounting and Financial Managementtechniques in solving problems (budgeting, costing, pricing, earning; expanding,etc.)Demonstrate in-depth capabilities of practically identify and solving problemsrelated to auditing, taxation, financial management, commercial law, accountinginformation system, and accountant ethical values,ULK ACCOUNTING PROPOSED PROGRAMME 9

Apply Accounting principles in any working environment being it a private, public,or a non for profit one.iii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed all the modules in this department, studentsshould be able to:‣ Creating accurate, professional, as well as appropriate accountingstatements, reports, and documents;‣ Demonstrate capabilities of receive, and process written, oral, visual financialinformation and prepare appropriate reports for the management, forinvestors or other professionals;‣ Demonstrate effective use of various technologies applicable to theAccounting field, such as Accounting Software (SAGE, Quick-Books,Spreadsheets, Databases);‣ Recording, summarizing, analyzing, and interpret financial activities to permitindividuals and organizations to make informed judgements and sensiblebusiness decisions.iv) General transferable skillsHaving successfully completed all the modules in this department, students should beable to: Demonstrate the ability to relate and interact effectively in teams consisting ofindividuals with different interest, backgrounds and professions, and being able toshare with them even the most elaborated languages of accounting into a simplerway; Demonstrate the ability to practice high ethical accounting standards when facingemployers, in contact with clients, co-workers, as well as the general public. Thisgoes with acting with integrity, honesty and professionalism; Demonstrate a high sense of knowledge diffusion among co-workers, particularlyas related to technologies applied to the accounting field .ULK ACCOUNTING PROPOSED PROGRAMME 10

5 PROGRAMME STRUCTURE5.1. PROGRAMME STRUCTURE IN YEAR 1 ECONOMICS AND BUSINESS STUDIES (EBS)NoModuleModule Title Credits Hours Level SemeAchievementCodesterof theProgrammeLearningOutcomes1 EBS 101 Development Theories 12 120 1 1 iUnit 1: Community Development 4 40 iUnit 2: Gender Development 4 40 IUnit 3: Rural Development 4 40 I2 EBS 102 English Skills 12 120 1 1 I, iv3 EBS 103 Principles of Economics 12 120 1 1 I,ii,iiiUnit 1: Principles of Economics 8 80 i.ii.iiiUnit 2: Rwandan Economy 4 40 I,ii,iii4 EBS 104 Mathematics121201 1 IUnit 1: General Mathematics660Unit 2: Applied Mathematics6605 EBS 105 Statistics 12 120 1 1 I6 EBS 106Financial Accounting121201 2 I,ii,iii,iv1.Principles of Accounting6602.Intermediate Accounting6607 EBS 107 Ethics, Rwandan Culture andCivic Education12 120 1 2 I,iv8 EBS 108 Introduction to Scientific Skills 12 120 1 2 I,ii,iii,ivUnit 1: Introduction to researchMethodology6 60 I,ii,iii,ivULK ACCOUNTING PROPOSED PROGRAMME 11

Unit 2: Intro. ICT Skills 6 60 I,ii,iii,iv9 EBS 109 Principles of Management 12 120 1 2 I,ii,iii10 EBS 110 Financial Mathematics &Quantitative Methods12 120 1 2 I,ii,iii,ivUnit 1: Financial Mathematics 6 60 I,ii,iii,ivUnit 2 : Quantitative Methods 6 60 I,ii,iii,ivTotal 120 12005.2. PROGRAMME STRUCTURE IN YEAR 2, ACCOUNTINGCode Courses in Accounting Dept. Credits Hrs Level SemesterAchievement ofthe ProgrammeLearningOutcomes1. ACC201 Cost and Management Accounting151502 1 I,ii,iii,ivUnit 1: Cost Accounting7.575Unit 2: Management Accounting7.5752. ACC202 Business Law & Taxation151502 1 I,ii,iii,ivUnit 1: Business law7.575Unit 2: Taxation7.5753. ACC203 Macro and Microeconomics151502 1 I,ii,iii,ivUnit 1: Macroeconomics7.575Unit 2: Microeconomics7.5754. ACC204 Organisational Human Resource151502 1 I,ii,iii,ivAspects7.575Unit 1: HRM7.575Unit 2: Organisation BehaviourULK ACCOUNTING PROPOSED PROGRAMME 12

5. ACC205 Marketing, Production &151502 2 I,ii,ivoperations management7.575Unit 1: Marketing mgt7.575Unit 2: Production, Operations Mgt& Logistics6. ACC206 Financial Management151502 2 I,ii,iii,ivUnit 1: Financial Management975Unit 2: Working Capital675Management7. ACC207 Performance Analysis151502 2 I,ii,iii,ivUnit 1: Performance Analysis7.575Unit 2: Financial Analysis7.5758. ACC208 General skills 1151502 2 I,ii,iii,ivUnit 1: Computer skills7.575Unit 2: English skills7.575TOTAL 120 12005.3. PROGRAMME STRUCTURE IN YEAR 3, ACCOUNTINGModuleCode3rd year/ Accounting Credits Hours Level SemesterAchievement ofthe ProgrammeLearningOutcomes1. ACC301 Corporate Accounting and151503 1 I,ii,iii,ivReporting7.575Unit 1: Corporate Accounting7.575Unit 2: Corporate Reporting2. ACC302 Audit & Assurance 15 150 3 1 I,ii,iii,ivULK ACCOUNTING PROPOSED PROGRAMME 13

Unit 1: AuditingUnit 2: Assurance9675753. ACC303 Insurance Management 15 150 3 1 I,ii,iii,iv4. ACC304 Advanced Accounting 15 150 3 1 I,ii,iii,iv5. ACC305 Accounting SoftwareApplications15 150 4 2 I,ii,iii,iv6. ACC306 Entrepreneurship &SME151504 2 I,ii,iii,ivUnit 1: Entrepreneurship7.575Unit 2: SME7.5757. ACC307 Business ResearchMethodology15 150 4 2 I,ii,iii,iv8. ACC308 General skills151504 2 I,ii,iii,ivUnit 1: Computer skills7.575Unit 2: English skills7.575TOTAL 120 1200ULK ACCOUNTING PROPOSED PROGRAMME 14

5.4. PROGRAMME STRUCTURE IN YEAR 4, ACCOUNTINGModule4th year accountingCreHours Level SemeAchievmentCodeditssterof theProgrammeLearningOutcomes1. ACC401 International Accounting &121205 1 I,ii,iii,ivBusiness Analysis660Unit 1: International AccountingStandards660Unit 2: Business Analysis2. ACCT402 Accounting Workshops 12 120 5 1 I,ii,iii,iv3. ACC403 Public Sector Management121205 1 I,ii,iii,ivUnit 1: SOE Management660Unit 2: Public Sector Account6604. ACC404 Professional Accountant and121205 1 I,ii,iii,ivFinancial Reporting660Unit 1: Professional Accountant660Unit 2: Financial Reporting5. ACC405 Money and Banking 12 120 5 1 I,ii,iii,iv6. ACC406 Advanced Taxation & Auditing121205 2 I,ii,iii,ivUnit 1: Taxation660Unit 2: Auditing6607. ACCT407 Project management 12 120 5 2 I,ii,iii,iv8. ACC408 General skills 3121205 2 I,ii,iii,ivUnit 1: Computer skills660ULK ACCOUNTING PROPOSED PROGRAMME 15

Unit 2: English skills 6 609. ACC409 Internship 12 120 5 2 I,ii,iii,iv10 ACC410 Dissertation 12 120 5 2 I,ii,iii,ivTOTAL 120 12005.5. CURRICULUM MAP for programme outcomes (add rows or columns as required)– tick where outcome is achievedLearningoutcomeGroup I: Knowledge& understandingGroup II:Cognitive,Intellectual skills,Application ofKnowledgeGroup III:Communication,ICT, Numeracy,AnalyticalTechniques,Practical SkillsGroup IV:GeneralTransferableSkillsLevel 1 X X X XLevel 2 X X X XLevel 3 X X X XLevel 4 X X X XLevel 5 X X X X6. LEARNING AND TEACHING STRATEGYGenerally, for all the five levels, learners will be provided with learning resources,essentially training manuals (courses notes, text books, cases studies, referencematerials and other, such as the Chart of Accounts) in a classroom situation, for theface to face sessions. The Lecturer will be using a computer as well as a projector forhis prepared courses to be presented. During the 2010 Academic Year, the KigaliIndependent University has purchased more than 40 branded new projectors to supportteaching. Students will be having at their disposal a computer lab with the necessaryULK ACCOUNTING PROPOSED PROGRAMME 16

esources (software and exercises) and computer equipment to create presentations(on cases studies analyses and structured exercises), repeat and reinforce topics taughtin classrooms or research topics using the Internet. All, done, in order to achieveprojected learning outcomes.All students will be expected to arrive punctually for each class, fully equipped with allthe particular requirements to enable full participation, including textbooks, photocopies,class notes, case studies and writing materials to solve out structured exercises, toparticipate to case studies analyses in presence of the lecturer, to prepare relatedpresentations and to participate to computers laboratory works, finally, to Submitassignments.7. ASSESSMENT STRATEGYLearners will be required to complete all assessment activities to provide evidence ofcompetency. Each session will be accompanied by self directed learning time, forreadings, negotiated activities and evidence collection. All learners undertaking thisprogramme will be involved in a meeting with their trainer and will be guided through theproposed strategies for each unit of competency in which they will be involved. In otherwords. Candidates may be required to demonstrate knowledge and skills on more thanone occasion. Assignments should be worked on during a semester and not left till thelast minute. Assessment will be undertaken on the recommended dates as indicated bythe lecturer or the Department. It is the responsibility of the student to submit or attendscheduled assessments on set times and dates. All the assessments conducted willhave to be marked, with comments on weaknesses given to students within reasonabletime. As for the assessment pattern, it is presented on the below table:Component Weighting (%) Learning objectivescoveredContinuousassessments40 I, ii, iii, ivFinal assessment: 60 I, ii, iii, iv8. STUDENT PROFILE AND SPECIFIC ADMISSION CRITERIAULK ACCOUNTING PROPOSED PROGRAMME 17

The Student profile and admission criteria are as provisioned by the UniversityRegulations, its chapter iv on General Academic Regulations (Articles 51,52 and 53).10. STRATEGY FOR STUDENT SUPPORTThe Kigali Independent University has put into place regulations as well as practices inline with the National Student Support and Guidance Policy released by the NationalCouncil of High Education in April 2007. Following the NCHE above mentioned policy,the university students support and guidance policy caters for the following: StudentInduction Policy; Academic Support Policy; Careers Education Information andGuidance Policy; Personal Development Planning; Complaints and GrievanceProcedure for Students and Harassment Policy for Staff and Students. Accountingstudents will also be supported with the existing instruments and practices.11. PROGRAMME-SPECIFIC NEED FOR RESOURCES AND UNUSUAL DEMANDSON INSTITUTIONAL RESOURCESAmong the specific needs for resources is the need for Accounting Software licensespurchase. The need to organize guest lectures with Certified Accountants operating onthe terrain, has also to be stressed. Copies of updated cases studies and structuredexercises are also to be noted.12. STRATEGIES FOR CONTINUOUS ENHANCEMENT AND FUTURE DEVELOPMENTNCHE recommended subject reviews and their conclusions, institutional audits, regularfaculty and departmental follow up on the running of the minimum indicative content aswell as the achievement of learning outcomes, coupled with students evaluations oflecturers at the end of each module or units are paramount.13. STAFF DEVELOPMENT PRIORITIESRecruiting more qualified Accounting lecturers as well as attending trainings intoaccounting professional boards as well as seminars, workshops at the national, regionaland international levels are amongst the prime staff development priorities.ULK ACCOUNTING PROPOSED PROGRAMME 18

4. UNIT APPROVALFaculties/Schools/Centres contributing to Programme (this table should be signed by the Deans/Headsof all Units contributing to the programme to confirm agreement with the proposal).Faculty Dean /Director Date1 SignaturePrint Name: Dr. KAAYA Siraje, Dean, FECB(Kigali)Dr. SEMWANGA Andrew, Dean , FECB(Gisenyi)2 SignaturePrint Name: Mr. NDABATEZE Abraham, HOD BS KigaliMr MUGABO J Paul, HOD Gisenyi3 SignaturePrint Name: Mrs. GAJU Brigitte, HOD Econ.( EBS Year 1)Mr RUTERAHAGUSHA Rogers4 SignaturePrint Name: Faculty Council MembersSeen and notedLibraryICTQuality OfficeSignaturePrint Name: Mr. RUDASINGWA Justin, DirectorSignaturePrint Name: Dr. NDAYAMBAJE Pius, Dean, FSTSignaturePrint Name: Mr. OKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 19

5. CENTRAL AUTHORISATIONResources Confirmation Mrs. NYIRASHYIRAMBERE M. LouiseDate: __________Vice Rector Administration and Finance( ULK Kigali)Mr. MANZI BALINDA WilliamDate: __________Vice Rector Administration and Finance ( ULK Gisenyi)Approved Dr. GASIBIREGE Rose Date: __________Vice Rector Academics ( ULK Kigali)Prof. Dr. NKURINZIZA Jean PierreDate: __________Vice Rector Academics (ULK Gisenyi)Approved Senate Prof. Dr. NGAGI Alphonse Date: -------------------ChairULK ACCOUNTING PROPOSED PROGRAMME 20

ULK ACCOUNTING PROPOSED PROGRAMME 21

Republic of RwandaNational Council for Higher EducationACCOUNTINGYEAR 1MODULES DESCRIPTIONSFORMSULK ACCOUNTING PROPOSED PROGRAMME 22

MODULES DESCRIPTIONS IN YEAR 1 ECONOMICS AND BUSINESS STUDIES (EBS)NoModuleCodeModule Title Credits Hours1 EBS 101 Development Theories 12 120Unit 1: Community Development 4 40Unit 2: Gender Development 4 40Unit 3: Rural Development 4 402 EBS 102 English Skills 12 1203 EBS 103 Principles of Economics 12 120Unit 1: Principles of Economics 8 80Unit 2: Rwandan Economy 4 404 EBS 104 Applied MathematicsUnit 1: General MathsUnit 2: Applied Maths126612060605 EBS 105 Statistics 12 1206 EBS 106Financial Accounting12120660Unit 1.Principles of Accounting660Unit 1.Intermediate Accounting7 EBS 107 Ethics, Rwandan Culture and CivicEducation12 120ULK ACCOUNTING PROPOSED PROGRAMME 23

8 EBS 108 Introduction to Scientific Skills 12 120Unit 1: Introduction to research Methodology 6 60Unit 2: Intro. ICT Skills 6 609 EBS 109 Principles of Management 12 12010 EBS 110 Financial Mathematics & QuantitativeMethods12 120Unit 1: Financial Mathematics 6 60Unit 2 : Quantitative Methods 6 60Total 120 1200ULK ACCOUNTING PROPOSED PROGRAMME 24

MODULE 11. Module code EBS 101 FACULTY: ECONOMICS AND BUSINESS STUDIES2. Module Title: DEVELOPMENT THEORIES3.Level: 1 Semester: 1 Credits:_ 12 __4. First year of presentation: __2011_ Administering Faculty:..... ECONOMICS ANDBUSINESS STUDIES5.Pre-requisite or co-requisite modules, excluded combinations* Secondary school6. Allocation of study and teaching hoursTotal student hours ____________LecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTALStudenthours40 6010 1020 2010 10Staffhours10 ______10 ______10 1010 10120 1206.1 Brief description of aims and content (not more than five lines)To provide an understanding on different theories of development, the importance of developmentin the field of economics, as well as the need for community development in Rwanda. The modulealso aims at providing a clear knowledge about community development, good knowledge in ruraldevelopment, knowledge on gender and gender issues worldwide, regionally as well as nationally,the different problems among the gender, the different approaches of women in development andto make students understand that English is a vital working tools globally.ULK ACCOUNTING PROPOSED PROGRAMME 25

6.2 Learning Outcomesa) Knowledge and UnderstandingHaving successfully completed the module, students should be able todemonstrate knowledge and understanding of:Understand the different theories of development as well as the importance ofdevelopment in the field of economicsUnderstand the need for community development in RwandaHave a clear knowledge about community development and develop the society of thenationTo find a good knowledge in rural development and try to develop the agricultural sectorHave a clear knowledge on gender and gender issues worldwide, regionally andnationally, analyse the different problems among the genderAnalyse the different approaches of women in development and working with group inthe communityb) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Apply the different theories of development, particularly the basics of their modelsParticipate in community development problems solving fora in RwandaParticipate in rural development and agricultural sector problems solving fora in RwandaParticipate in gender and gender issues problems solving fora in Rwanda7. Indicative Content1. Introduction2. Development theories in the history of economics3. ADAM SMITH’S classical economic development theory4. Modernisation theory5. KARL MARX theory of growth6. Dependency theory7. Balanced growth theory8. Unbalanced growth theory9. The BIG PUSH Theory10. ROSTOW’S theory of economic growthPART 1: Introduction1. Introduction2. Origin of community developmentULK ACCOUNTING PROPOSED PROGRAMME 26

3. Main characteristics of community development4. Major role players in community development5. Problems of community development programmePART 2: working with community1. How to learn about a community2. Approach for visit families and places for CD3. Factors that need to learn about a community4. Relationship between different groups and families5. Organisation which are related to do community work6. Home visits7. Home visit record8. Activity9. Community development: case studiesPart 3: Rural development1. Introduction2. Components of rural development3. Poverty4. Povert in Africa5. Rural poverty6. Women and poverty7. Rural credit8. Classification of rural credit9. Approaches to the eradication of poverty10. Participatory rural appraisal11. The important role of rural women12. Rural development and the environmentPart 4: Gender and development1. Introduction2. Definition3. Women development and theoryULK ACCOUNTING PROPOSED PROGRAMME 27

4. Feminist stand point theory5. Women in development (WID)6. Gender and development (GAD)7. The triple role of women8. Strategic and practical development need for women9. Approaches to women in development10. Development schemes for women11. The gender gap: women and education12. Millennium development goals for female education13. Women in the informal sectoral7. Learning and Teaching StrategyStudent centred:-Face to face lectures-giving students research topics- Workshops and conferences8. Assessment Strategy-practical group class work-Individual practical course work-Various assignments and lastly the final examination on the general module9. Assessment PatternComponents Weighting (%) Learning objectivescoveredIn-courseassessment:Case Study analysisPresentations40% I,ii,iii,ivFinal assessment:End-of-SemesterExamination60% I,ii,iii,ivULK ACCOUNTING PROPOSED PROGRAMME 28

10 Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available11. Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)TODARO, M. and SMITH, S. C. 2008. Economic Development. Addison WelleyMACKINNON, D. and CUMBERS, A. 2007. An introduction to economic geographyglobalisation uneven development and place . Prentice HallSCHILLER, B. 2008. The Economics of Poverty. Prentice HallSTUTZ, F. and WARF, B. 2007. The World Economy. Prentice HallWEIL, D. 2009. Economic Growth. Addison WelleyKey websites and on-line resourceshttp//:www.ulk-kigali.net/ulkcoursA Personal Computer as well as a projector will be required, in class, during the face to facelectures.12. Teaching TeamProf. Dr. RUFUS JEYAKUMARRUHARA CHARLESRICHARD KABANDA13. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.ULK ACCOUNTING PROPOSED PROGRAMME 29

Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean,Science& TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 30

MODULE 21. Module code EBS 102 FACULTY: ECONOMICS AND BUSINESS STUDIES2. Module Title:. ENGLISH SKILLS3.Level: 1 Semester: 1 Credits:_ 12 __4. First year of presentation: __2011_ Administering Faculty:..... ECONOMICS ANDBUSINESS STUDIES5.Pre-requisite or co-requisite modules, excluded combinations* Secondary school6. Allocation of study and teaching hoursTotal student hours ____________LecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTALStudenthours40 6010 1020 2010 10Staffhours10 ______10 ______10 1010 10120 1206.1 Brief description of aims and content (not more than five lines)The module aims at:-Providing students with sufficient knowledge in the four language skillsListening, Speaking, Reading, Writing, and availing students with techniques incorrespondence and communication, letter writing, Memorandum, report writing,and minutes of meeting compiling.ULK ACCOUNTING PROPOSED PROGRAMME 31

-To make students understand that English is a vital working tools globally.6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able todemonstrate knowledge and understanding of:The fundamental knowledge in English letter writing and other business documentarywritings, and the importance of English in generalii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Apply the English language skills in the day-to-day life.iii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:- Manage to express themselves wherever they go, and in whatever the students do inEnglish languageiv)General transferable skillsHaving successfully completed the module, students should be able to:Cope up with the English speaking community7. Indicative Content- Language practice-The continuous use of the English language in an intensive way8. Learning and Teaching Strategy-Student centred:-Face to face lectures-giving students research topicsULK ACCOUNTING PROPOSED PROGRAMME 32

- Workshops and conferences9. Assessment Strategy-practical group class work-Individual practical course work-Various assignments and lastly the final examination on the general module10. Assessment PatternConmponent Weighting (%) Learning objectivescoveredIn-courseassessment:Case Study analysisPresentations40% I,ii,iii,ivFinal assessment:End-of-SemesterExamination60% I,ii,iii,iv11. Strategy for feedback and student support during module ; Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12. Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)- Dern, DP. 1994. The internet guide for new users. New York: McGraw-Hill.- Amend, Robert H&Schrader, Micheal A. 1994. Media for business. Knowledge industrypublication.ULK ACCOUNTING PROPOSED PROGRAMME 33

- - Ashley, A. 1993. A handbook of commercial correspondence. Workout Oxford: Universitypress.- - Burton, SH. 1987. Workout English GCSE. Avon: Macmillan Educational.- Naterop, Bertha, Weis, Erich and Haberfellner, Eva1996. Business letter for all. Oxford:University press- Roach, John, M. 1995. Writing better letters, Reports, and Memos. Amacom.- Sillars, Stuart 1988. Success in communication. London: John Murray.Key websites and on-line resourceshttp//:www.ulk-kigali.net/ulkcoursLaboratory space and equipmentThe ULK Main computer Lab will be required for Computer Practices on PresentationsTechniques as well as on Financial Analysis Practical Assignments.Computer requirementsA Personal Computer as well as a projector will be required, in class, during the face toface lectures.13. Teaching TeamDr KAAYA SirajeRWIRASIRA EugeneNDYANABO DianahMILLYCENT SamiahNIZEYIMANA SylvainNJOROGE TimULK ACCOUNTING PROPOSED PROGRAMME 34

14. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean,Science& TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 35

MODULE 31. Module code EBS 103 FACULTY: ECONOMICS AND BUSINESS STUDIES2. Module Title:. PRINCIPLES OF ECONOMICS3.Level: 1 Semester: 1 Credits:_ 12 __4. First year of presentation: __2011_ Administering Faculty:..... ECONOMICS ANDBUSINESS STUDIES5.Pre-requisite or co-requisite modules, excluded combinations* Secondary school6. Allocation of study and teaching hoursTotal student hours ____________LecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTALStudentHours40 6010 1020 2010 1010 -10 -10 1010 10120 120Teacher’sload6.1 Brief description of aims and content- The course of Principles of economics studies the general notions of economics as well asmicroeconomics and macroeconomics. It presents the evolution of economic thought fromthe early period to 1990’s. It also presents the principal doctrines through different periods.The Rwandan economy partULK ACCOUNTING PROPOSED PROGRAMME 36

- Provide the student with a general view of the state of the Rwandan economy- Impart to the student the capacity to undertake basic analysis and critical thinking oneconomic matters concerning their country- Challenge the students to work to find solutions to the economic problems facing theircountry6.2 Learning Outcomesa) Knowledge and UnderstandingOn successful completion of the module students will understand about:- Consumer behaviour analysis- Market structure and equilibrium- Production factors remuneration- Money- Principal macroeconomic aggregatesb) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:- Analyse, and understand the process through which the consumer maximise hissatisfaction;- Analyse, and understand the process through which the producer maximise his profit;- Discuss and explain issues related to money and inflation;- Understand the role of loan in an economyc) Communication/ICT/Numeracy/Analytical Techniques/Practical SkillsThis module will develop the following personal skills:Students will develop problem-solving and independent study skillsUse of Website will develop IT skillsd) General transferable skillsHaving successfully completed the module, students should be able to:Explain and apply economic theories in analysis of specific phenomena.7.. Indicative Content7.1. Principles of EconomicsULK ACCOUNTING PROPOSED PROGRAMME 37

Part 1: GENERAL INTRODUCTION1. WHAT IS ECONOMICS?- Definition of Economics- Economic science : Microeconomics and Macroeconomics- Economic Science Genesis and Economic Circuit- Economic systems and regimes- The economic Problem : Limited resources and unlimited wantsPart 2: INTRODUCTION TO MICROECONOMIC THEORY1. DEMAND AND SUPPLY- The law of demand and supply- Demand and supply curves- A change in demand and supply- Market equilibrium: price adjustments- The price Elasticity of demand2. UTILITY, PREFERENCE AND CHOICES- Cardinal and Ordinal utility approaches- Total utility and Marginal utility- The budget equation (constraint)- Preference and indifference curves- Marginal rate of substitution- The utility maximizing choice3. THEORY OF PRODUCTION- The firm and its economic problem: the firm’s goal, measuring a firm’s profit- Perfect competition: the firm’s decisions in perfect competition- Introduction to the concepts of Monopoly and oligopolyPart 3: INTRODUCTION TO MACROECONOMIC THEORY- Definition, origin and issues of Macroeconomics- Introduction to macroeconomic aggregates- Measuring GDP, Economic growth, Money, Inflation and Balance tradeULK ACCOUNTING PROPOSED PROGRAMME 38

7.2. Rwandan EconomyChapter 1: Introduction1.1 Defining an economy, economic agents and economic activity1.2 Economic sectors1.3 Economic measuresChapter 2: Profile of the Rwandan Economy2.1 Brief Description of Rwanda2.2 Rwanda in figures, Key economic indicatorsChapter 3: The Rwandan Agricultural sector3.1 The crop sub-sector3.1.1 Constraints in the crop subsector3.2 Livestock sector3.2.1 Constraints in the livestock sub-sectorChapter 4: Rwanda’s Secondary sector4.1 Manufacturing4.2 Mining and Energy4.3 Construction and public worksChapter 5: Rwanda’s Tertiary sector5.1 Trade5.2 Tourism5.2.1 Tourism development policy5.2.2 Constraint and investment opportunities in the Tourism sectorChapter 6: The State of Poverty in Rwanda6.1 Context of poverty in Rwanda6.2 Incidence of poverty in Rwanda6.3 characteristics of poor households6.4 Major causes of poverty in RwandaULK ACCOUNTING PROPOSED PROGRAMME 39

6.5 Poverty reduction strategies in RwandaChapter 7: Rwanda’s development strategy7.1. Long term strategies7.2 Medium term strategies8 Learning and Teaching StrategyThe course will be presented by the lecturer face to face including discussions based onconcrete examples that will stimulate students to have idea on a number of practical cases.9 ASSESSMENT STRATEGYStudents will be given specific case studies and opportunity for discussions;They will be assessed through directed and self guided coursework;In class or during course work presentation, students will be asked to react, explainingsome different aspects of the course ;They will sit for one or two exams.10 ASSESSMENT PATTERNComponent Weighting (%) Learning objectivescoveredContinuousassessments40 A,b,c,dFinal assessment: 60 A,b,c,d11. STRATEGIES FOR FEED-BACK FROM STUDENTS AND FOR ENABLING THEMATTENDING CLASSES- Students will be presenting in groups and each of them will have his own part to present- The lecturer will react on students’ answers by correcting or congratulating them.ULK ACCOUNTING PROPOSED PROGRAMME 40

12. PROPOSED REFERENCES- HUBBARD, A and O’BRIEN,A. 2007. Essentials of Economics. Prentice Hall- CASE, K. and FAIR, R. C. 2007. Principles of Economics. Prentice Hall- STIGLITZ, J. 2000. Principles of Economics, D Boeck Université, Paris- Basle M. 1994. History of Economic Thought, Paris- Mankiw N.G. Principles of Economics, …13. The Lecturer or team of lecturersProf. Dr. RUTAZIBWA GérardRUHARA CharlesKABANDA Richard14. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 41

MODULE 41. Module Code: ___EBS 104 FACULTY: ECONOMICS AND BUSINESS STUDIES2. Module Title:_ APPLIED MATHEMATICS3.Level: 1 Semester: 1 Credits:_12___4.First year of presentation: 2011STUDIESAdministering Faculty: ECONOMICS AND BUSINESS5.Pre-requisites : Mathematics course : Secondary school6.Allocation of study and teaching hoursTotal student hours _100___________LecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:Staff hoursStudent hours40 6010 1020 2010 1010 -10 -10 1010 10120 1206.1 Brief description of aims and content‣ To enable student to do the complete study of a real function.To solve the logarithmic and exponential equations in R.‣ To compute and evaluate the integrals of real functions6.2 Learning Outcomesi) Knowledge and UnderstandingULK ACCOUNTING PROPOSED PROGRAMME 42

Having successfully completed the module, students should be able to demonstrate knowledgeand understanding of:‣ To make the complete study of a real function‣ To solve in R the logarithmic and exponential equationsTo calculate the integrals of real functionsii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:To manage to apply the various formulas solve some economic and managerial problemsiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:‣ Students will be able to teach others on what is related to Applied Mathematics.iv) General transferable skillsHaving successfully completed the module, students should be able to:‣ Share skills in those studied courses.7. Indicative ContentChapter 1: Reminders about sets theory and functionsChapter 2: Study of real functionsChapter 3: Exponential and logarithmic functions and equationsChapter 4: Integration of real functions8. Learning and Teaching Strategy‣ After each theory presented, complete examples and exercises applied to Economicsand Management will be given‣ The students will solve exercises at the end of each chapter in group works and thelecturer will be supervising them.9. ASSESSMENT STRATEGYULK ACCOUNTING PROPOSED PROGRAMME 43

‣ Many exercises on all chapters seen will be solved by the students as practicalassignments and those exercises will be marked.‣ A final exam will be scheduled and it will concern all the chapters.10. ASSESSMENT PATTERNComponentWeighting(%)Learning objectivescoveredAssignment 40% I,ii,iii,ivFinal assessment 60% I,ii,iii,iv11. Strategy for feedback and student support during module‣ lnteractions between teacher and students‣ Hopping to get responses from students12. Indicative Resources Jacques,I. 2007. Mathematics for Economics and Business.Prentice Hall Comes A et Bargues, Mathematiques-Terminales C et D, Tome 1, Vuibert, Paris, 1973. Demidovic B.P, Exercices et problemes d’analyse, ed Sciences, Moscou, 1969. Archinard Gabriel et Guerrien Bernard, Analyse mathematique pour economistes, courset exercices corriges, 4eme edition, Economica, Paris,1942. Esch Louis, Mathematiques pour economistes et gestionnaires, ed. De Boeck,Bruxelles,1992Websites ou ressources électroniques importanteshttp//www.ulk-kigali.net/ulk cours13. TEACHING TEAMDr MINANI FroduardNDABATEZE AbrahamULK ACCOUNTING PROPOSED PROGRAMME 44

KABANDA RichardMUTSINZI Cyrille14. UNIT APPROVALDeans and Heads of all Departments contributing to the program to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 45

MODULE 51. Module code EBS 105 FACULTY: ECONOMICS AND BUSINESS STUDIES2. Module Title: STATISTICS3.Level: 1 Semester: 2 Credits:_ 12 __4. First year of presentation: __2011_ Administering Faculty:..... ECONOMICS ANDBUSINESS STUDIES5.Pre-requisite or co-requisite modules, excluded combinations* Secondary school6. Allocation of study and teaching hoursTotal student hours _100___________LecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:Staff hoursStudent hours40 6010 1020 2010 1010 -10 -10 1010 10120 1206.1 Brief description of aims and content‣ To enable student to understand and interprete t- statistics‣ To apply t- statistics in research worksULK ACCOUNTING PROPOSED PROGRAMME 46

6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to:‣ To construct a statistical series one digit and do its graphical representation‣ To determine and interprete the correlation for a bivariate distribution and regression lineby the Least Ordinary Squares methodii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:To manage to apply the various formulas in the decision making in various fields.iii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:‣ Students will be able to teach others on what is related to descriptive statistics .iv) General transferable skillsHaving successfully completed the module, students should be able to:‣ Share skills in those studied courses.7. INDICATIVE CONTENTChapter 1: GeneralitiesChapter 2: Statistics series with one digit or one variableChapter 3: Graphs representation of a distribution of one setChapter 4: Measures of a statistical distribution of one setChapter 5: Statistical distribution of two variables (Bivariate distribution)8. LEARNING AND TEACHING STRATEGY‣ After each theory presented, complete examples and exercises will be givenULK ACCOUNTING PROPOSED PROGRAMME 47

‣ The students will solve exercises at the end of each chapter in group works and thelecturer will be supervising them .9. ASSESSMENT STRATEGY‣ Many exercises on all chapters seen will be solved by the students as homework andthose exercises will be marked.‣ A final exam will be scheduled and it will concern all the chapters.10. ASSESSMENT PATTERNComponentWeighting(%)Learning objectivescoveredAssignment 40% I,ii,iii,ivFinal assessment 60% I,ii,iii,iv11. STRATEGY FOR FEEDBACK AND STUDENT SUPPORT DURING MODULE‣ lnteractions between teacher and students‣ Hopping to get responses from students12. INDICATIVE RESOURCES Barrow, M. 2006. Statistics for Economics, Accounting and Business Studies. PrenticeHall Baillargeon G. et Rainville J. Statistique appliquée ; Tests statistiques ; Régression etcorrélation, ed. SMG, Trois rivières, Québec, 1977 Cartier J. et Alic, inference statistique, d. Sciences et culture, Inc, Montreal, 1977 Dagnelie P., théorie et methodes statistiques, Vol 1, La statistique descriptive et lesfondements de l’inference statistique, PAG, Gembloux, 1984 Murray R. Spiegel, Théorie et applications de la Statistique, Serie Schaum, MC GRAWHILL, Paris, 1990 Parreins G., Techniques statistiques, moyens rationnels de choix et de décision, DunodTechnique, Bordas, Paris,1974.Websites ou ressources électroniques importanteshttp//www-ulk-Kigali-net/ulk coursULK ACCOUNTING PROPOSED PROGRAMME 48

13. TEACHING TEAMDR. CYEZE EMMANUELNDABATEZE AbrahamKABANDA Richard14. UNIT APPROVALDeans and Heads of all Departments contributing to the program to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 49

MODULE 61 Module Code: _EBS 106..........Faculty: ... ECONOMICS AND BUSINESS STUDIES2 Module Title:__FINANCIAL ACCOUNTING ...............................................................................3 Level: I Semester: 2 Credits: 12 __4 First year of presentation: __2011__ Administering Faculty:... ECONOMICS ANDBUSINESS STUDIES5 Pre-requisite or co-requisite modules, excluded combinations* YEAR 1 SEMESTER 1 MODULES6 Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTAL40 60- -40 4010 10- --------- --------15 1015 10-------- ----------120 1206.1 Brief description of aims and contentThe purpose of this subject is to explain the objectives and function of accounting, the type ofinformation generated by accounting, the processes by means of which this information isgenerated and who the users of the financial information are. The Module provides acomprehensive grounding in the main techniques and underlying concepts involved in theULK ACCOUNTING PROPOSED PROGRAMME 50

preparation and analysis of accounting statements and their application to various forms ofbusiness organization.6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of: types of information generated by accounting and how they meet the informationneeds of the various users of financial informationii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:determine the financial position of an enterprisedetermine the financial performance of an enterpriseiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:‣ determine the information needs of different users‣ design source documents‣ create journals and ledgers‣ create subsidiary ledgers and control accounts‣ create accounting reportsiv) General transferable skillsHaving successfully completed the module, students should be able to:‣ record transactions in the books of an enterprise‣ prepare the financial statements of an enterprise‣ design an accounting system for a medium sized concern7. Indicative ContentThe nature and function of accounting. Historical background to the development of accounting.Financial position. Finance Statements and their relationship. The Balance Sheet. The IncomeULK ACCOUNTING PROPOSED PROGRAMME 51

statement. The Statement of Cash Flows. The Accounting Process. The recording process. Theprofit determination in trading concerns. Accounting systems8. Learning and Teaching Strategy.Student centred :-Face to face lectures-giving students research topics- Workshops9. Assessment Strategy-practical group class work-Individual practical course work-Various assignments and lastly the final examination on the general module10 Assessment PatternConmponent Weighting (%) Learning objectivescoveredIn-courseassessment:Case Study analysesPresentations40% 1, 2, 3,4Final assessment:End-of-SemesterExamination60% 1, 2, 3, 411 Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform);ULK ACCOUNTING PROPOSED PROGRAMME 52

Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)1. Augustine BENEDICT and Barry ELLIOT. 2008. Financial Accounting: an Introduction.Prentice Hall.2. Jagdish KOTHARI and Elisabeth BARONE. 2006. Financial Accounting. Prentice Hall.3. Alain FAYEL&Daniel PERNOT : Comptabilité générale de l’entreprise : manuel et application,12 ème éd, Dunod, Paris, 20014. Bernard CASPAR & Gérard ENSELME : Manuel de comptabilité approfondie et révision,4ème éd. LITEC, Paris ,20015. Gilbert CASTELLINO&Pierre ROMELAER : Comptabilité prive, EDICEF, 19886. Bernard ESNAULT & Christian HOARAU : Comptabilité financière, PUF, Paris, 19947. VERGER Gérard : Notes de cours de comptabilité de base, UNR, Butare, 1985, inédit.8.. A.ROSSIGNOL et al. : Méthode et techniques comptables : initiation comptable, Fouché,Paris, 19719. Bernard CASPAR &Gérard ENSELME : Manuel de comptabilité approfondie, 6èmeèd.Librairie de cour de cassation, Paris, 1996Teaching/Technical AssistanceThe ULK Main computer Lab will be required for Computer Practices on PresentationsTechniques as well as on Financial Analysis Practical Assignments.Computer requirementsA Personal Computer as well as a projector will be required, in class, during theface to face lectures. Various accounting software will be required for student in order to helpthem to practice.13. Teaching TeamDr. AHMED MUSASEKIBIBI EzechielKALIWABO EmmanuelULK ACCOUNTING PROPOSED PROGRAMME 53

NSENGIYUMVA JacquesKABASHA MEDARD14. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 54

MODULE 71. Module code EBS 107 FACULTY: ECONOMICS AND BUSINESS STUDIES2. Module Title:. ETHICS, RWANDAN CULTURE AND CIVIC EDUCATION3.Level: 1 Semester: 1 Credits:_ 12 __4. First year of presentation: __2011_ Administering Faculty:..... ECONOMICS ANDBUSINESS STUDIES5.Pre-requisite or co-requisite modules, excluded combinationsYEAR 1 SEMESTER 1 ENGLISH COMMUNICATION SKILLS IN ENGLISH MODULE6. Allocation of study and teaching hoursTotal student hours ____________LecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTALStudenthours35 4525 4510 -10 10Staffhours10 -------------10 -------------10 1010 10120 1206.1 Brief description of aims and content (not more than five lines)This module is made of the following units: Ethics, Rwandan Culture and Civic Educationand the unit of Contemporary History of Africa and the History of Rwanda.It focuses particularly on:* How to behave* To get knowledgeULK ACCOUNTING PROPOSED PROGRAMME 55

* To acquire technical know-howCivic education* To know the history of Rwanda and the contemporary history of AfricaThe general objective of this course is to sensitize the students of this university to become realcadres of change for better life (at individual, family, community, national and internationallevels).6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:theoretical considerations on morals, ethics, body, soul and spirit ; moral conscience,culture, civic education,principles of a happy lifeethics and businessethics and scienceRwandan culture and civic education of the pre-colonial, colonial and post-colonialperiodsRwandan culture and civic education in post genocide periodContemporary history of Africa and the history of Rwanda.ii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Analyse some ethical issuesKnow how to behave, to get knowledge and to acquire technical know-howDistinguish ethics from morals, and moral conscienceStimulate moral sensitivity and responsibilityShow attitudes of tolerance in case of discordance between him/her and another personand to stand firmly vis-à-vis incoherence and anti-values.Make a critical judgement on elements of other cultures proposed to our societyLiberate himself and liberate others from ethnic, regional et ideological prejudices andspread out ethical valuesKnow different programs of the government of RwandaKnow the history of Rwanda and contemporary Africaiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:‣ Show good behaviors of ethical values of integrity, justice, peace and toleranceULK ACCOUNTING PROPOSED PROGRAMME 56

‣ Be actor or cadre of change for a better life in his/her family, community, nationaland international levels‣ Participate to the government policy development and implementation‣ Tale the real history of Rwanda and of the contemporary Africaiv) General transferable skillsHaving successfully completed the module, students should be able to:apply or implement the principles of a happy life they have learned in their day-to-daylives in the family, community, the country and abroadParticipate and contribute to actions initiated by different organisations (public andprivate) which aim to fight against anti-values, conflicts, genocide, etc.Help others be characterised by values of integrity, tolerance, justice, and peace.Advise and inform others about principles of living a better life.7. Indicative ContentPART 1: ETHICS, RWANDAN CULTURE AND CIVIC EDUCATIONUNIT OBJECTIVESCHAPTER I: THEORETICAL CONSIDERATIONSCHAPTER II: PRINCIPLES OF A HAPPY LIFECHAPTER III: ETHICS AND BUSINESSCHAPTER IV: ETHICS AND SCIENCESCHAPTER V: RWANDAN CULTURE AND CIVIC EDUCATION OF THE PRE-COLONIALPERIODCHAPTER VI: RWANDAN CULTURE AND CIVIC EDUCATION OF THE COLONIAL PERIODCHAPTER VII: RWANDAN CULTURE AND CIVIC EDUCATION OF POST6COLONIALPERIODCHAPTER VIII: RWANDAN CULTURE AND CIVIC EDUCATION: POST GENOCIDE PERIODPART 2: HISTORY OF RWANDAUNIT OBJECTIVESCHAPTER I: THE PRECOLONIAL PERIOD OF RWANDACHAPTER II: THE COLONIAL PERIOD OF RWANDACHAPTER III: THE POST-COLONIAL PERIOD OF RWANDA8. Learning and Teaching StrategyULK ACCOUNTING PROPOSED PROGRAMME 57

At the beginning the teaching strategy is expositive but the main part of the course that followsis essentially of active method. The lecturer will explain the content of the course to the studentsin order to acquaint them with enough skills and sensitize them to become real cadres ofchange for better life at individual, familial, community, national and international levels. Then atthe end of every chapter student will make groups work, they will collectively discuss andanswer the questions prepared and written at the end of each chapter. Every group will presentits assignment and the lecturer will help better understand. Face to face lectures, includingdiscussions based on examples that are intended to help student well understand will beencouraged.9. Assessment StrategyLearning Outcomes will be evaluated gradually after each unit. An examination of duration of 3hours will be prepared and they will sit for it. Assignments and presentations of students groupswork will be marked too.10. Assessment PatternComponent Weighting (%) Learning objectivescoveredIn-courseassessment:Presentations onstructural exercises10 1, 2, 3Assignments 10 1, 2, 3Final assessment:End-of-SemesterExamination60 1, 2, 3, 411. Strategy for feedback and student support during module The final test or examinations, presentations on structural exercises and assignmentswill be marked. Students’ marks will be registered and available on the web site of ULK.Students’ marks will be copied on the transcripts that will be sticked up. The questions and answers for the exam will be available at the web site of theuniversity.ULK ACCOUNTING PROPOSED PROGRAMME 58

12. Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)1. ANSALDI, Jean : Ethique et sanctification, 19832. BONHOEFFER, Dietrich : Ethique, 19653. BRACKMAN, Colette : Histoire d’un génocide, 19954. CHRETIEN, Jean Pierre : Rwanda, les medias du génocide, éditions KARTHALA, Paris,19955. CROUSSE, Bernard et ROUBAN, Luc : Progrès scientifique et débat éthique, 19896. KAGAME, Alexis : Un abrégé de l’histoire du Rwanda de 1853à1972, 19757. KANYAMACUMBI Patient : Société, culture et pouvoir politique en Afrique inter lacustre,Hutu et Tutsi de l’ancien Rwanda, 19958. MISSER François : Vers un nouveau Rwanda, entretiens avec Paul Kagame, éditionsKarthala, Juin 19959. WARREN, Rick : Une vie motivée par l’essentiel, 2006, translation from the purposedriven life, 2002, Purpose Driven Ministries, California, USA10. LOVELL, Alan: Business Ethics and Values, 2006, Prentice Hall.Key websites and on-line resourceshttp//:www.ulk-kigali.net/ulkcoursLaboratory space and equipmentThe computer and internet rooms of the university will be utilized for personnel researchesand students’ assignmentsComputer requirementsA Laptop (computer) and A projector will be used while teaching this module.13. Teaching TeamProf. Dr. RWIGAMBA BALINDABINENWA Jean BoscoINDOHA JanvierDUSHIMIMANA Jean de DieuSETUZA FriendULK ACCOUNTING PROPOSED PROGRAMME 59

14. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 60

MODULE 81. Module Code: ___EBS 108 FACULTY: ECONOMICS AND BUSINESS STUDIES2. Module Title:_ INTRODUCTION TO SCIENTIFIC SKILLS3. Level: 1 Semester: 1 Credits:_12___4. First year of presentation: 2011 Administering Faculty: ECONOMICS ANDBUSINESS STUDIES5. Pre-requisite or co-requisite modules, excluded combinationsYEAR 1 SEMESTER 1 MODULES6 Allocation of study and teaching hoursTotal student hours _100___________Staff hoursStudent hoursLectures35 35Seminars/workshops15 15Practical classes/laboratory15 25Structured exercises15 15Set reading etc.10 -------------Self-directed study10 -------------Assignments – preparation and writing10 15Examination – revision and attendance10 15Other:120 1206.1 Brief description of aims and content‣ To introduce students to the Nature and full concepts of scientific Research.‣ To teach students the conception, elaboration, analysis and redaction of scientificresearch work.6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrate knowledgeand understanding of:‣ The Research Process‣ Ethical Issues in research‣ Problem Definition and Research Proposal‣ Exploratory research and Qualitative AnalysisULK ACCOUNTING PROPOSED PROGRAMME 61

‣ Secondary Data‣ Research Methods‣ Editing and Coding‣ Data Analysis and Interpretationii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be applying the knowledge relatedto:‣ The Research Process‣ Ethical Issues in research‣ Problem Definition and Research Proposal‣ Exploratory research and Qualitative Analysis‣ Secondary Data‣ Research Methods‣ Editing and Coding‣ Data Analysis and Interpretationiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:‣ Set a research problem, gather data, analyse the data gathered and interpret theresults form analyses.iv) General transferable skillsHaving successfully completed the module, students should be able to:‣ Share the above gathered practical skills.7. Indicative Content‣ Introduction‣ Studying method and technology used in scientific research‣ Learning how to collect and analyse data.8. Learning and Teaching Strategy‣ Class participation‣ Students cantered strategy.9. ASSESSMENT STRATEGY‣ Assignment‣ Class group study (Project)‣ ExaminationULK ACCOUNTING PROPOSED PROGRAMME 62

10. ASSESSMENT PATTERNComponent Weighting % Learning objectives coveredAssignment 20Presentation 20 I,ii,iiiFinal assessment 60 I,ii,iii,iv11. Strategy for feedback and student support during module‣ Social interactions between teacher of students‣ Hopping to get responses from students12. Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)- SELLTIZ , WRIGHTSMAN and COOK., Research Methods in Social Relations, NewYork, Holt, 1996- YA-LUN CHOU, Statistical Analysis with Business and Economic Applications. New York,Holt, 1995- GRAWITZ, M., Méthodes des sciences sociales, Dalloz, Paris, 1952- VIET, J., Les méthodes structuralistes dans les sciences sociales13. Teaching TeamProf. Dr. NKURUNZIZA Jean PierreNGANGO GadUWIMBABAZI BernadetteNYIRANSIBIMANA VENANTIEULK ACCOUNTING PROPOSED PROGRAMME 63

14. UNIT APPROVALDeans and Heads of all Departments contributing to the program to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 64

MODULE 91 Module Code: ......EBS 109......._ Faculty: ECONOMICS AND BUSINESS STUDIES2.Module Title: PRINCIPLES OF MANAGEMENT3. Level: 1 Semester: 2 Credits: 124. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinationsYEAR 1 SEMESTER 1 MODULES6. Allocation of study and teaching hoursTotal student hours ____________LecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceTOTALStudenthours40 6010 1020 2010 10Staffhours10 _____10 _____10 1010 10120 1206.1 Brief description of aims and contentThe module aims at:1. Making students aware of the managerial environment2. Making students aware of Historical evolution of management theory and practice3. making students understanding management as a process: Planning, organizing,coordinating and controllingULK ACCOUNTING PROPOSED PROGRAMME 65

4. Making students understanding the various principles of each step of managementas a process5. understanding the principles of Total Quality Management (TQM),6. Making students understanding the different roles of framework.7. Making students understanding decision making and leadership skills6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:students should be able to demonstrate knowledge and understanding of principles ofeach step or managerial functionStudents should be able to demonstrate knowledge and understanding of themanagerial environmentStudents should be able to demonstrate knowledge and understanding of Total QualityManagementStudents should be able to demonstrate knowledge and understanding of different rolesof framework.ii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Students should be able to apply principles of management in manufacturing or serviceindustriesStudents should be able to apply Principles of management in any working environmentStudents should be able to apply Total quality Management principles in any workingenvironmentiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:‣ Students should be able to plan strategically, tactically and operationally, to organize,to supervise and to control in any working environment‣ Students should be able to teach or communicate to others all principles ofManagement and those of total quality management and of course apply them in aworking environment.‣ Students should be able to explain different roles of framework.‣ Students should be able to explain decision making and leadership skillsULK ACCOUNTING PROPOSED PROGRAMME 66

iv) General transferable skillsHaving successfully completed the module, students should be able to: Students should be able to demonstrate managerial skills in a working environment (beingpublic or private sector) Students should be able to demonstrate conceptional, planning, organizing, coordinatingand controlling skills in any environment Students should be able to demonstrate teamwork skills in a working environment Students should be able to demonstrate decision making and leadership skills7. Indicative ContentINTRODUCTIONPRINCIPLES OF MANAGEMENTCHAPTER 1.: Management fundamentalsCHAPTER 2. Historical evolution of management theory and practiceCHAPTER 3.: Managerial Functions: Planning, Organizing, Directing and ControllingCHAPTER 4. Total Quality Management8. Learning and Teaching StrategyThe learning and teaching strategy will be student centred.9. Assessment StrategyAssignment (Research and presentation)Examination10. Assessment PatternConmponent Weighting (%) Learning objectivescoveredIn-courseassessment:ResearchPresentation2020I,ii,iiiI,ii,iii,ivFinal assessment:End of Semester 60 I,ii,iii,ivULK ACCOUNTING PROPOSED PROGRAMME 67

examination11 Strategy for feedback and student support during module ; Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN) Boddy, D. (2008). Management: An Introduction. Prentice Hall PJ Smit and GJ de J Cronjé (2002). Management principles. Addison Welley. Stephen Robbins and David Decenzo (2004). Management: l’essentiel des conceptset des pratiques Thompson and Strickland (2003). Strategic management : practices and concepts George R. TERRY et Stephen FRANKLIN (1985) Les principes du management330B – GEO - 604 J S CHANDAN (2006) Management : Concepts and strategies, 330B – JS - 1841 Steven ten Have and allii (2003), Key management: 330B – STE - 165513. Teaching TeamDr. KAAYA SirajeDr. AHMED MUSATOMBOLA M. GustaveGASHEJA FAUSTINULK ACCOUNTING PROPOSED PROGRAMME 68

14. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 69

MODULE 101. Module Code: ___EBS 110 FACULTY: ECONOMICS AND BUSINESS STUDIES2. Module Title:_ FINANCIAL MATHEMATICS AND QUANTITATIVE METHODS3.Level: 1 Semester: 2 Credits:_12___4.First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5.Pre-requisites : Mathematics course : Secondary schoolYEAR 1 SEMESTER 1 MODULES6.Allocation of study and teaching hoursTotal student hours _100___________LecturesSeminars/workshopsStudent hours60 60Staff hoursPractical classes/laboratoryStructured exercisesSet reading etc.30 30Self-directed studyAssignments – preparation and writingExamination – revision and attendance30 1515120 1206.1 Brief description of aims and content‣ To enable student to have the basic understanding of the various quantitative methodsand financial mathematics‣ To compute and evaluate the integrals of real functions6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrate knowledgeacquired:ULK ACCOUNTING PROPOSED PROGRAMME 70

‣ To solve financial problems using various formulas seen in class‣ To apply different formulas in solving business decision making related problems.ii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:To use the knowledge acquired in this course to solve the problems in the fields ofquantitative methods and financial mathematics.iii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:‣ Students will be able to teach others on what is related quantitative methods andfinancial mathematics.iv) General transferable skillsHaving successfully completed the module, students should be able to:‣ Share skills in those studied courses.7. Indicative ContentPART 1: FINANCIAL MATHEMATICS- Interest notion, simple interest, simple interest discount- Compound interest, simple ,differed and general payments- Time value of money, present value concept- Annuity- Amortization , amortization methods- Capitalization and actualization- Ordinary shares and bondsPART 2: QUANTITATIVE METHODS- Introduction to quantitative methods- Their relevance to Business Decision making- Probability : Basic Terminology, three types of probability, Rules of probability underconditions of statistical independence and dependence- Probability distribution: Random variables, expected value in decision making , binomial,Poisson and Normal distributions. Sampling and sampling distributions, Estimationstandard error.8. Learning and Teaching Strategy‣ After each theory presented, complete examples and exercises will be givenULK ACCOUNTING PROPOSED PROGRAMME 71

‣ The students will solve exercises at the end of each chapter in group works and thelecturer will be supervising them .9. ASSESSMENT STRATEGYMany exercises on all units seen will be solved by the students as assignments, to be marked.‣ A final exam will be scheduled and it will concern all units.10. ASSESSMENT PATTERNComponentWeighting(%)Learning objectivescoveredAssignment 40% I, ii, iiiFinal assessment 60% I, ii, iii , iv11. STRATEGY FOR FEEDBACK AND STUDENT SUPPORT DURING MODULE‣ interactions between teacher and students‣ Hopping to get responses from students12. INDICATIVE RESOURCESMARK, S. JOSHI, Concepts and practice of mathematical finance, second edition, October,2008.GERARD CORNUEJOLS, Optimization methods in finance, December 2006ANDERSON, D, SWEENEY AND T. A. WILLIAMS. Quantitative Methods for Business,September 2003.AGRESTI, A., Statistical Methods for the Social Sciences, July 2006Websites ou ressources électroniques importanteshttp//www.ulk-kigali.net/ulk coursULK ACCOUNTING PROPOSED PROGRAMME 72

13: TEACHING TEAMDr MUSIIME AndrewHABIMANA KizitoNUWAYO DAN14. UNIT APPROVALDeans and Heads of all Departments contributing to the program to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 73

Republic of RwandaNational Council for Higher EducationACCOUNTINGYEAR 2MODULES DESCRIPTIONSFORMSULK ACCOUNTING PROPOSED PROGRAMME 74

MODULES DESCRIPTIONS IN YEAR 2, ACCOUNTINGCode Courses in Accounting Dept. Credits Hrs1. ACC201 Cost and Management AccountingUnit 1: Cost AccountingUnit 2: Management Accounting2. ACC202 Corporate&Business Law & TaxationUnit 1: Corporate & Business lawUnit 2: Taxation3. ACC203 Macro and MicroeconomicsUnit 1: MacroeconomicsUnit 2: Microeconomics4. ACC204 Organisational Human Resource AspectsUnit 1: HRMUnit 2: Organisation Behaviour5. ACC205 Marketing, Production &operationsmanagementUnit 1: Marketing mgtUnit 2: Production, Operations Mgt & Logistics6. ACC206 Financial ManagementUnit 1: Financial ManagementUnit 2: Working Capital Management7. ACC207 Performance AnalysisUnit 1: Performance AnalysisUnit 2: Financial Analysis8. ACC208 General skills 1Unit 1: Computer skillsUnit 2: English skills157.57.5157.57.5157.57.5157.57.5157.57.51596157.57.5157.57.515075751507575150757515075751507575150757515075751507575TOTAL 120 1200ULK ACCOUNTING PROPOSED PROGRAMME 75

MODULE 11 Module Code: ......ACC201............_ Faculty: ECONOMICS AND BUSINESS STUDIES2. Module Title:_ COST AND MANAGEMENT ACCOUNTING3. Level: 2 Semester: 1 Credits: 154. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinationsHaving successfully completed the 1 st Year of EBS6. Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTAL50 5010 3030 3010 1010 --------10 --------10 2020 10-------- ----------150 150ULK ACCOUNTING PROPOSED PROGRAMME 76

6.1 Brief description of aims and contentThe module aims at:Making students aware of the Cost and Management Accounting environmentsMaking students aware of Historical evolution of Cost and Management Accounting theory andpractices;Making students understanding Cost and Management Accounting as processes: Planning,organizing, coordinating and controlling;Making students understanding the various principles of each step of Cost and managementAccounting as processes;Understanding the principles of Cost and Management Accounting;Making students understanding the different roles of framework;Making students understanding decision making and leadership skills.6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:Principles of each step or Cost and Management Accounting functionThe Cost and Management Accounting environmentCost and Management AccountingDifferent roles of framework.ii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:apply principles of Cost and Management Accounting in manufacturing or serviceindustriesapply Principles of Cost and Management Accounting in any working environmentapply Cost and Management Accounting principles in any working environmentiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to display practicalskills related to:principles of Cost and Management Accounting in manufacturing or service industriesULK ACCOUNTING PROPOSED PROGRAMME 77

Principles of Cost and Management Accounting in any working environmentCost and Management Accounting principles in any working environmentiv) General transferable skillsHaving successfully completed the module, students should be able to share skills related to: principles of Cost and Management Accounting in manufacturing or service industries Principles of Cost and Management Accounting in any working environment Cost and Management Accounting principles in any working environment7.Indicative ContentPart1: COST ACCOUNTINGOBJECTIVETo introduce the system of cost accumulation, classification, processing and reporting to themanagement and to familiarize the students with the techniques of costing.CONTENTCost Accounting Nature and scope –Elements of cost-Material Direct and indirect material cost-Labor-Direct and indirect labor costs-system of Payment of wages. Overheads –classification,allocation to products-Distribution-Selling and Administration overheads –and apportionment.Preparation of cost sheet-Methods of cost Accounting-single or output costing, Job and Batchcosting, contract costing, process costing, Joint Products and By-Products, service costing.Marginal costing-principles and statements.Part 2: MANAGEMENT ACCOUNTINGOBJECTIVETo provide students with an understanding of the diverse role of the managerial accountant inplanning and controlling decisions with an emphasis on performance evaluation systemsULK ACCOUNTING PROPOSED PROGRAMME 78

CONTENT Framework of Management Accounting – introduction, meaning scope – Behavioralimplications of managerial accounting, Managerial uses of Accounting statements-Balance sheet and income statement-Financial Analysis. Accounting for planning: Cost–classification- Allocation–Budgeting–Cost – Volume –Profit Analysis. Accounting for controlling: Standard costing–variance Analysis–Flexible budgets–Responsibility Accounting. Accounting for Decision Making: Relevant costs for decision Making–variable costing.8. Learning and Teaching StrategyThe learning and teaching strategy will be student centred.9. Assessment StrategyAssignment (Research and presentation)Examination10. Assessment PatternComponent Weighting (%)In-courseassessment:ResearchPresentation20 (Learning Objectives.: I, ii, iii, iv)20 (Learning Objectives.: I, ii, iii, iv)Final assessment:End of Semesterexamination60 (Learning Objectives.: I, ii, iii, iv)11 Strategy for feedback and student support during module ; Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform);ULK ACCOUNTING PROPOSED PROGRAMME 79

Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN) VHIMANI, A.; HORNGREN, C.; DATAR, S. and FOSTER, G. (2008). Managementand Cost Accounting. Prentice Hall. ATKINSON, A. (2007). Management Accounting. Prentice Hall HORNGREN, C.; DATAR, S. and FOSTER, G. (2009). Cost Accounting. PrenticeHall13: Teaching TeamDr. AHMED MUSANSENGIYUMVA JacquesRUDAHIGWA OswaldKIMULI RONALDULK ACCOUNTING PROPOSED PROGRAMME 80

14. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 81

MODULE 21 Module Code: ......ACC202........_ Faculty: ECONOMICS AND BUSINESS STUDIES2. Module Title:_ CORPORATE, BUSINESS LAW & TAXATION3. Level: 2 Semester: 1 Credits: 154. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinationsHaving successfully completed 1 st Year EBS6. Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceTOTAL50 5010 3030 3010 1010 --------10 --------10 2020 10150 1506.1 Brief description of aims and contentThe module aims at:Making students aware of the Corporate, Business law and Taxation environmentsMaking students aware of Historical evolution of Corporate, Business law and Taxation theoryand practicesMaking students understanding Corporate, Business law and Taxation as processesULK ACCOUNTING PROPOSED PROGRAMME 82

Making students understanding the various principles of each step of Corporate, Business lawand Taxation as processesUnderstanding the principles of Corporate, Business law and TaxationMaking students understanding the different roles of framework.Making students understanding decision making and leadership skills6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:Principles of each Corporate, Business law and Taxation functionthe principles of each Corporate, Business law and Taxation function environmentsCorporate, Business law and Taxationii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Be able to practically work on Rwanda income taxation as per the Rwandan income Tax-Act.Be able to practically work on Income and deductibilityBe able to practically work on Income Tax Assessment – different sources of income aswell as on Problems related to tax evasions and remedial measures; related penaltiesand prosecutions as well as on capital gains taxapply principles of Corporate, Business law and Taxation in manufacturing or serviceindustriesapply Principles of Corporate, Business law and Taxation in any working environmentsStudents should be able to apply Corporate, Business law and Taxation in any workingenvironmentiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:‣ Practice on Rwanda income taxation as per the Rwandan income Tax-Act.ULK ACCOUNTING PROPOSED PROGRAMME 83

‣ Practice on Income and deductibility‣ Practice on Income Tax Assessment – different sources of income as well as onProblems related to tax evasions and remedial measures; related penalties andprosecutions as well as on capital gains tax‣ Teach or communicate to others all principles of Corporate, Business law andTaxation and of course apply them in a working environment.‣ Explain different roles of framework.‣ explain decision making and leadership skillsiv) General transferable skillsHaving successfully completed the module, students should be able to: Communicate and disseminate knowledge on Corporate and Business Law; The Practice on Rwanda income taxation as per the Rwandan income Tax-Act; Practiceon Income and deductibility; Practice on Income Tax Assessment – different sources ofincome as well as on Problems related to tax evasions and remedial measures; relatedpenalties and prosecutions as well as on capital gains tax7. Indicative ContentPart 1: CORPORATE AND BUSINESS LAWOBJECTIVETo enable the students to gain knowledge of the legal aspects relating to the businessfunctioning such as the legality of contracts, sale of goods, agency, bailment etc.CONTENTLaw of contract: contract and its essentials – different types of contracts – offer and acceptance– capacity of parties to contract – consideration- coercion – undue influence – misrepresentation– fraud – mistake – legality of objects – unlawful and illegal agreements - agreements inrestraint of trade – quasi contracts – performance of contract – breach of contract.Sale of goods act: The contract of sale, duties of seller and buyer, transfer of diner ship, rightsof unpaid seller against the goods, sellers personal remedies, buyers personal temerities,auction sales, international trade contracts.Law of agency: nature of agency – creation of agency –classification of agents – relation ofprincipal and agent – relation of principal with third party – responsibilities of principal and agenttermination of agency.Law of Bailment - Bailer and Bailee relationship – duties and responsibilities.Law of negotiable instruments – cheques, bills of exchange, promissory notes - preparation,drawing collection, dishonouring and legal consequences of if.ULK ACCOUNTING PROPOSED PROGRAMME 84

Part 2: TAXATIONOBJECTIVETo introduce the taxation system of Rwanda with reference to the incomes earned by theindividuals partnership firms, associations co-operatives, trusts and corporations.CONTENTRwanda income taxation systemRole and functioning of Rwanda Revenue AuthorityRwanda income Tax-Act.Income and deductibilityIncome Tax Assessment – different sources of income.Problem of tax evasions and remedial measuresPenalties and prosecutionsCapital gains tax8. Learning and Teaching StrategyThe learning and teaching strategy will be student centred.9. Assessment Strategy Assignment (Research and presentation) Examination10. Assessment PatternComponent Weighting (%)In-courseassessment:ResearchPresentation20 (Learning Objectives.: I, ii, iii, iv)20 (Learning Objectives.: I, ii, iii, iv)Final assessment:End of Semesterexamination60 (Learning Objectives.: I, ii, iii, iv)11 Strategy for feedback and student support during module ; Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions availableULK ACCOUNTING PROPOSED PROGRAMME 85

12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)MELVILLE, A . 2007. Taxation. Prentice HallMCLANEY E. 2007. Business Finance. Prentice HallRwandan Taxation Acts.13. Teaching TeamDR NZOSABA LaurentMUTSINZI CyrrileMUNYAMAHORO ReneNDAYIZEYE GERVAISULK ACCOUNTING PROPOSED PROGRAMME 86

14. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 87

MODULE 31 Module Code: ......ACC203........_ Faculty: ECONOMICS AND BUSINESS STUDIES2. Module Title:_ MACROECONOMICS AND MICROECONOMICS3. Level: 2 Semester: 1 Credits: 154. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinationsHaving successfully completed 1 ST Year EBS6. Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTAL50 5010 3030 3010 1010 --------10 --------10 2020 10-------- ----------150 1506.1 Brief description of aims and contentThe Module aims at providing students with sound theoretical and practical skills related to theMacro-economics Scope and importance, the Economic Growth and Development as well asMonetary and Fiscal Policies and employment.ULK ACCOUNTING PROPOSED PROGRAMME 88

The Microeconomics Unit of the module provides theoretical and practical knowledge on theindividual’s economic behaviour. it emphasises on the consumer and producer theories.6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:Macro-economics Scope and importanceThe Economic Growth and DevelopmentMonetary and Fiscal PoliciesEmployment.Consumer and Producer theories.ii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Apply the knowledge on the Economic Growth and DevelopmentApply the knowledge on Monetary and Fiscal PoliciesApply the knowledge on Employment.Apply the knowledge on Consumer and Producer theories.iii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:Demonstrate practical skills related to Economic Growth and Development theories andissuesDemonstrate practical skills related to Monetary and Fiscal PoliciesDemonstrate practical skills related to Employment theories and issues.Demonstrate practical skills related to Consumer and Producer theories.ULK ACCOUNTING PROPOSED PROGRAMME 89

iv) General transferable skillsHaving successfully completed the module, students should be able to: Explain, diffuse and disseminate knowledge on practical skills related to EconomicGrowth and Development theories and issues Explain, diffuse and disseminate knowledge on practical skills related to Monetary andFiscal Policies Explain, diffuse and disseminate knowledge on practical skills related to Employmenttheories and issues. Explain, diffuse and disseminate knowledge on practical skills related to Consumer andProducer theories.7. Indicative ContentPart 1: MACROECONOMIC ANALYSISOBJECTIVETo familiarize the students with the various concepts of macroeconomics and to highlight howthese macro-economic forces influence the business decision-making.CONTENTMacro-economics-Scope and importance-Economic Growth-Meaning-Factors influencing –National Income-Measurement.Business cycles-phases-Theories-Control of Business cycles-Monetary and Fiscal Policies.Keynesian concept of Employment –Consumption Function-Investment Function-Equilibrium ofIncome-Full Employment-The Principle of Multiplier and Accelerator.Macro Economic Issues-Inflations -Stagflation-Deflation-Price Stability and Full Employmentmoney demand –Money Supply Economic growth-meaning-factors influencing. Businesscycles-phases- Theories- control of Business cycles- Monetary and fiscal policies.Macro Economic Management of Rwanda-Impact on the economy-Fine year plans-Long RangePlanning-Structural Adjustment Programme of IMF… Evaluation.Part 2: MICROECONOMICSMicroeconomics is a field of economy which studies the individual’s behaviour in society. Thechapters emphasise on the consumer and producer theories. The module present a treatmentof the methods of microeconomics that allow students to apply tools on their own side and drawdiagrams of shifting curves using calculus methods.ULK ACCOUNTING PROPOSED PROGRAMME 90

CONTENTConsumer behaviour (market, budget constraint, preferences, utility, consumer choice, demand,market demand, uncertainty, welfare, asymmetric information) and Producer behaviour(production theory, cost, perfect competitive market, monopoly, oligopoly)8. Learning and Teaching StrategyThe learning and teaching strategy will be student centred.9. Assessment StrategyAssignment (Research and presentation)Examination10 Assessment PatternComponent Weighting (%)In-courseassessment:ResearchPresentation20 (Learning Objectives.: I, ii, iii, iv)20 (Learning Objectives.: I, ii, iii, iv)Final assessment:End of Semesterexamination60 (Learning Objectives.: I, ii, iii, iv)11 Strategy for feedback and student support during module ; Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)ULK ACCOUNTING PROPOSED PROGRAMME 91

PARKIN, M. 2008. Principles of Microeconomics. Addison WelleyHUBBARD, G. and O’BRIEN, A. 2008. Microeconomics. Prentice HallCASE, K. and FAIR, R. 2007. Principles of Macroeconomics. Prentice HallHUBBARD, G. and O’BRIEN, A. 2008. Microeconomics. Prentice Hall13: Teaching TeamProf. Dr. RUFUS JEYAKUMARHABIMANA Jean DamasceneMUSAFIRI Ildephonse14. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 92

MODULE 41 Module Code: ......ACC204........_ Faculty: ECONOMICS AND BUSINESS STUDIES2. Module Title: ORGANISATIONAL HUMAN RESOURCES ASPECTS3. Level: 2 Semester: 1 Credits: 154. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinationsHaving successfully completed 1 st Year EBS6. Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTAL50 5010 3030 3010 1010 --------10 --------10 2020 10-------- ----------150 1506.1 Brief description of aims and contentThe module aims at:Making students aware of the Organisational Human Resource Aspects environmentMaking students aware of Historical evolution of Organisational Human Resource Aspectstheory and practiceULK ACCOUNTING PROPOSED PROGRAMME 93

Making students understanding management as a process: Organisational Human ResourceAspectsMaking students understanding the various principles of each step of Organisational HumanResource Aspects as a processMaking students understanding the different roles of framework.Making students understanding decision making and leadership skills6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:10. Principles of each step of Organisational Human Resource Aspects function11. The Organisational Human Resource Aspects environment12. Organisational Human Resource Aspects13. Different roles of framework.ii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Apply principles of Organisational Human Resource Aspects in manufacturing orservice industriesApply Principles of Organisational Human Resource Aspects in any workingenvironmentApply Organisational Human Resource Aspects principles in any working environmentiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:‣ Plan strategically, tactically and operationally, to organize, to supervise and to controlin any working environment‣ Teach or communicate to others all principles of Organisational Human ResourceAspects and of course apply them in a working environment.‣ Explain different roles of framework.‣ Explain decision making and leadership skillsULK ACCOUNTING PROPOSED PROGRAMME 94

iv) General transferable skillsHaving successfully completed the module, students should be able to: Demonstrate Organisational Human Resource Aspects skills in a working environment(being public or private sector) Demonstrate conceptional, planning, organizing, coordinating and controlling skills in anyenvironment Demonstrate teamwork skills in a working environment Demonstrate decision making and leadership skills7. Indicative ContentPart1: HUMAN RESOURCE MANAGEMENTOBJECTIVETo enable the students to understand the human domain in organizations specifically, itsprocurement, induction, training and development, compensation and appraisal.CONTENT Human Resource Management-Meaning and Importance-Functions and Status-Score- Human Resource Planning –Job Analysis-Recruitment and Selector-methods ofSelection-socialization of New Employee. Training and Development-Need, Methods-Employee Training and Executive Development-Career Development Wage and salary Administration-principles and Techniques of wags fixation-JobEvaluation-Incentive plans. Performance Appraisal –Methods-Limitation-Changing trends-Motivation-Morale-Jobsatisfaction. Human Relations-Employee Relation –industrial Relation-prevention and Settlement of Disputes. Collective Bargaining-workersparticipation in Management- Trade unions- growth of Trade union in Rwanda- changing role of trade unions inModern world.Part 2: ORGANISATIONAL BEHAVIOROBJECTIVETo provide the students with the knowledge and understanding of the determinants and effectsof behavior in organization.CONTENT Introduction to Organizational Behavior: Meaning-Score and Significance oforganizational Behavior–social and psychological dimensions- models of organizationalbehavior. Individual’s behavior in organization- nature of individuals- interaction of individuals andorganization-individual differences and organizations- perception-attitudes-personalitymotivation-integrationof organization and individual goals.ULK ACCOUNTING PROPOSED PROGRAMME 95

Group behavior in organization –definition and classification of groups-group conceptsgroupsnorms –cohesiveness- inter and intra group behavior- group decision-makinggroup dynamics.Management of organizational behavior –leadershipMeaning and significance-theories of leadershipStyles–communication-significance and process- barriers to effective communicationorganizationalconflicts –functional and dysfunctional aspects of conflicts-inter-personalconflict-group conflicts-conflict management- organizational climate-concept-factorsinfluencing organizational climate- developing sound organizational climate-morale andproductivity –organizational change-resistance to change-overcoming resistance -organizational development organizational culture –meaning and significance –development process of organizational culture- approaches and techniquesorganizationaleffectiveness-concepts-approaches-models.8. Learning and Teaching Strategy.The learning and teaching strategy will be student centred.9. Assessment StrategyAssignment (Research and presentation)Examination10. Assessment PatternConmponent Weighting (%) Learning objectivescoveredIn-courseassessment:Case Study analysisPresentations30% I,ii,iii,ivFinal assessment:End-of-SemesterExamination70% I,ii,iii,iv11 Strategy for feedback and student support during module ; Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions availableULK ACCOUNTING PROPOSED PROGRAMME 96

12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN) FOOT, M. and HOOK, C. 2008. Introducing Human Resource Management. PrenticeHall. TORRINGTON, D. ; TAYLOR, S. and HALL, L. 2008. Human Resource Management.Prentice-Hall ROLLINSON, D. 2008. Organizational Behaviour and Analysis. Pearson. George R. TERRY et Stephen FRANKLIN (1985) Les principes du management 330B– GEO - 604 J S CHANDAN (2006) Management : Concepts and strategies, 330B – JS - 1841 Steven ten Have and allii (2003), Key management: 330B – STE - 165514: Teaching TeamDr. KAAYA SirajeRUDASINGWA JustinMANZI KANYABITAROTOMBOLA M. GustaveULK ACCOUNTING PROPOSED PROGRAMME 97

14. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 98

MODULE 51 Module Code: ...... ACC205........_ Faculty: ECONOMICS AND BUSINESS STUDIES2. Module Title: MARKETING, PRODUCTION AND OPERATIONS MANAGEMENT3. Level: 2 Semester: 2 Credits: 154. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinationsYEAR 2 SEMESTER 1 MODULES6. Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTAL50 5010 3030 3010 1010 --------10 --------10 2020 10-------- ----------150 1506.1 Brief description of aims and contentThe module aims at:Making students aware of the Marketing, Production and Operations Management environmentMaking students aware of Historical evolution of Marketing, Production and OperationsManagement theory and practiceULK ACCOUNTING PROPOSED PROGRAMME 99

Making students understanding management as a process: Marketing, Production andOperations ManagementMaking students understanding the various principles of each step of Marketing, Production andOperations Management as a processMaking students understanding the different roles of framework.Making students understanding decision making and leadership skills6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:Students should be able to demonstrate knowledge and understanding of principlesof Marketing Management, Production and Operations Management as a processStudents should be able to demonstrate knowledge and understanding of Marketing,Productions and Operations ManagementStudents should be able to demonstrate knowledge and understanding of different rolesof framework.ii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Students should be able to apply principles of Marketing, Production and operationsManagement in manufacturing or service industriesStudents should be able to apply Principles of Marketing, production and Operationsmanagement in any working environmentStudents should be able to apply marketing, Production and Operations Managementprinciples in any working environmentiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:‣ Students should be able to plan strategically, tactically and operationally, to organize,to supervise and to control in any working environment‣ Students should be able to teach or communicate to others all principles ofmarketing, Production and operations Management and of course apply them in aworking environment.‣ Students should be able to explain different roles of framework.ULK ACCOUNTING PROPOSED PROGRAMME 100

‣ Students should be able to explain decision making and leadership skillsiv) General transferable skillsHaving successfully completed the module, students should be able to: Students should be able to demonstrate marketing, Production and OperarionsManagement skills in a working environment (being public or private sector) Students should be able to demonstrate conceptual, planning, organizing, coordinatingand controlling skills in any environment Students should be able to demonstrate teamwork skills in a working environment Students should be able to demonstrate decision making and leadership skills7. Indicative ContentPart 1: MARKETING MANAGEMENTOBJECTIVETo introduce the marketing concept in business and to analyze the business activities in relationto the recognition, stimulation and satisfaction of consumer demand. Traditional and Modernconcept of MarketingCONTENTA concentration in marketing is designed to equip the students with Information, practice andapplications of theory in the basic business areas of marketing. Marketing has developed into abroad spectrum of interrelated functions. Because of the spectacular growth of national andinternational business competition the dynamic areas of consumer behaviour, marketingresearch, marketing of services, global marketing and the strategic marketing are given toppriority.The marketing as an elective is designed for those who seek a career inBusiness and value a said academic and professional business foundation. The following arethe courses offered.Consumer Behaviour and Marketing ResearchMarketing of Services and Product ManagementManagement Sales And Distribution ManagementStrategic and Global MarketingMarketing MixPart 2: PRODUCTION AND OPERATIONS MANAGEMENTOBJECTIVETo provide an introduction to the ways an organization turns its resources into goods orULK ACCOUNTING PROPOSED PROGRAMME 101

services.CONTENTProduction and operations Management-concept and function-Manufacturing systems-Manufacturing operations Vs service operational systems concept-Production planning and control-process-stages-Gantt Chart-prioritization-Aggregateplanning.Facility Location and Layout planning-Layout Models-Location Theories-Location ofServices Facilities-Materials Management-Costs Associated with the Inventory –Economic order quantity-ABC Analysis-Materials Requirement Planning-Just-in-time production-Quality Management-Quality control-QCs-TQM, zero defects programme.Productivity-Factors Affecting Productivity-Job Design-Process Flow Charts-methodStudy-Work Measurement (Engineering and Behavioral Approaches).Part 3: LOGISTICS AND SUPPLY CHAIN MANAGEMENTOBJECTIVEThe aim of this course to introduce students to the concepts principles and methods used in theplanning, organizing and controlling of logistics activities in business organizations.CONTENTLogistics mission and role in businessSystems approach to logistics-Logistics operation integration-Supply chain RelationshipLogistics customer serviceLogistics information systemsForecasting, Logistics Material Requirements-Inventory Management-Packaging and Material HandlingTransportation SystemsWarehousingDistribution and channel ManagementProcurement Function and Scheduling Decisions-ULK ACCOUNTING PROPOSED PROGRAMME 102

Organization for Logistics ResourcesLogistics administrationAuditing and Controlling for effective logistics performance.PEDAGOGYCase study, Experiential Exercises – Assignments8. Learning and Teaching StrategyThe learning and teaching strategy will be student centred.9. Assessment StrategyAssignment (Research and presentation)Examination10. Assessment PatternConmponent Weighting (%) Learning objectives coveredIn-course assessment:Case Study analyses Presentations 30% 1, 2, 3Final assessment:End-of-Semester Examination 70% 1, 2, 3, 411 Strategy for feedback and student support during module ; Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)ULK ACCOUNTING PROPOSED PROGRAMME 103

KOTLER, P. and KELLER, K. 2009. Marketing Management. Prentice Hall SLACK, N.; CHAMBERS, S. and JOHNSTON,R. 2007. Operations Management.Prentice Hall BOWERSOX, D. and CLOSS, D. 2000. Logistical Management. New Dehli:MacGraw Hill13: Teaching TeamDr. KATO MAHAZIMANZI BALINDATOMBOLA M. GustaveMUGABO JEAN PAUL14. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 104

MODULE 61 Module Code: _ACC 206.........Faculty: ECONOMICS & BUSINESS STUDIES2 Module Title:__FINANCIAL MANAGEMENT...............................................................................3 Level: 2 Semester: 2 Credits: 154 First year of presentation: 2011 Administering Faculty:... ECONOMICS & BUSINESSSTUDIES5 Pre-requisite or co-requisite modules, excluded combinations* YEAR 1 (LEVEL 1) COURSES* YEAR 2 (LEVEL 2) FIRST SEMESTER COURSES6 Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTAL40 6010 1040 4010 1010 --------10 --------20 1515 15-------- ----------150 150ULK ACCOUNTING PROPOSED PROGRAMME 105

6.1 Brief description of aims and contentTo provide students with an understanding of the finance function and the financialenvironment in which businesses operate;To ensure students have a thorough knowledge of and the ability to apply appropriateinvestment appraisal and working capital techniques.To equip students with the techniques and methodologies required to identify acompany's financial requirements, the available financial sources, and determine thecost of borrowing.To introduce the student to the importance of personal financial planning.6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:Understanding the importance of the finance function (investment and financing issues)in the achievement of the organization’s objectives;ii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Understanding how to Select, describe and apply appropriate investment decision criteriaincluding consideration of non-financial factors; andHaving an understanding on how to access working capital, liquidity and fundingrequirements including the development of strategies to address requirements.Understanding how to identify sources of finance available to a company. Describe thecharacteristics, benefits, limitations of each. Assess the financial requirements ofcompanies and the appropriateness and implications of choosing one source of finance overthe other.Knowing how to calculate the Weighted Average Cost of Capital (WACC) and discuss itsrelevance. Assess a company's capital structure and factors influencing the mix of equityand debt. Describe the main capital market models, their application and limitations.ULK ACCOUNTING PROPOSED PROGRAMME 106

Demonstrate an understanding of the appreciation of Portfolio Theory and the EfficientMarket Hypothesis.Having knowledge on how to analyse the factors influencing the dividend policy anddescribe and apply the main dividend policy theories.Having knowledge on how to outline the personal financial planning process, the main typesof personal investments and benefits, limitations and appropriateness of each. Calculate aperson's net worth position.iii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:Select, describe and apply appropriate investment decision criteria including considerationof non-financial factors; andAccess working capital, liquidity and funding requirements including the development ofstrategies to address requirements.Identify sources of finance available to a company. Describe the characteristics, benefits,limitations of each. Assess the financial requirements of companies and theappropriateness and implications of choosing one source of finance over the other.Calculate the Weighted Average Cost of Capital (WACC) and discuss its relevance. Assessa company's capital structure and factors influencing the mix of equity and debt. Describethe main capital market models, their application and limitations.Demonstrate an appreciation of Portfolio Theory and the Efficient Market Hypothesis.Analyze the factors influencing the dividend policy and describe and apply the main dividendpolicy theories.Outline the personal financial planning process, the main types of personal investments andbenefits, limitations and appropriateness of each. Calculate a person's net worth position.iv) General transferable skillsHaving successfully completed the module, students should be able to:Identify sources of finance available to a company. Describe the characteristics, benefits,limitations of each. Assess the financial requirements of companies and theappropriateness and implications of choosing one source of finance over the other.ULK ACCOUNTING PROPOSED PROGRAMME 107

7. Indicative ContentThe Financial Environment: The finance function and its contribution to business objectives;corporate governance and agency theory, general macro-economic factors that impact uponfinancial goals and strategies; ethical issues facing the finance manager.Investment Decisions: Capital Investment Appraisal: Investment appraisal techniques;leases, risk and return, capital rationing, inflation, uncertainty and probability; non-financialfactors; financing options, costs and benefits.Investment Decisions: Working Capital Management: Working capital and the workingcapital cycle; inventory management, debtor and credit management, cash management; short,medium and long-term funding requirements and strategies to address same.Determining Financial Requirements: Company's financial requirements and optimal assetmix; ratio analysis to determine the financial position and performance of a company from theperspective of fund raising; calculation of free cash-flow; key issues in the company'sposition/performance relevant to borrowing and raising funds.Sources of Finance: Sources of finance; finance mix; long term vs. short term funds; internalvs. external funds and factors influencing a company's choice of funding; characteristics,benefits, limitations, appropriateness, availability and risk profile of all sources of finance; meansby which each source is raised; typical terms and conditions associated with each; issues facingSMEs in raising finance; managing relationships with fund providers; venture capital funds; fundraising and due diligence process; introduction to the main capital and money markets andprinciple methods of trading and raising funds.Cost of Capital: Determining the appropriate discount rate; calculation of WACC using dividendvaluation model and capital assets pricing model; application and limitations of WACC.Capital Structure: Factors influencing a company's capital structure and mix of equity and debt;impact of varying gearing levels; capital structure theories including the relevancy theory,Modigliani Miller's irrelevancy theory, pecking order theory-assumptions, impact and limitations;portfolio theory and the Efficient market Hypothesis;Dividend Policy: Factors influencing a company's decision on whether to pay dividend;dividend policy theories-relevancy theory, irrelevancy theory, residual theory, clientele effect,information signalling; types of distributions i.e. bonus shares and share repurchases.ULK ACCOUNTING PROPOSED PROGRAMME 108

8. Learning and Teaching Strategy. Student centred:-Face to face lectures-giving students research topics- Workshops9. Assessment Strategy-practical group class work-Individual practical course work-Various assignments and lastly the final examination on the general module10. Assessment PatternComponent Weighting (%) Learning objectives coveredIn-course assessment:Case Study analyses Presentations 30% 1, 2, 3Final assessment:End-of-Semester Examination 70% 1, 2, 3, 411. Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions availableULK ACCOUNTING PROPOSED PROGRAMME 109

12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)Indicative Reading ListWachowicz,J. and Horne, J. 2009. Fundamentals of Financial Management. Prentice Hall.Demarzo, P and Berk,J. 2009. Corporate Finance: the Core. Prentice Hall.Jayaprash,R. (2004) Financial Management, Prentice Hall, New DehliLewellew, W. (2000) Financial Management, an introduction to principles and practice, SouthWestern CollegeDimitri, F. (2003) Practical Financial Management, Wiley,USAWard, Anne Marie (2007) Finance: Theory and Practice, Chartered Accountants IrelandWalsh, Ciaran (2006). Key Management Ratios, 4th Edition, Financial Times13. Teaching/Technical AssistanceThe ULK Main computer Lab will be required for Computer Practices on PresentationsTechniques as well as on Performance Analysis and Financial Analysis Practical Assignments.Computer requirementsA Personal Computer as well as a projector will be required, in class, during the face to facelectures.14: Teaching TeamDr. SSEMWAGA ANDREWOKOKO OSAMBOSEKIBIBI EZECHIELKALIWABO EMMANUELULK ACCOUNTING PROPOSED PROGRAMME 110

15. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 111

MODULE 71 Module Code: _ACC 207.........Faculty: ECONOMICS & BUSINESS STUDIES2 Module Title:__PERFORMANCE ANALYSIS...............................................................................7 Level: 2 Semester: 2 Credits: 158 First year of presentation: 2011 Administering Faculty:... ECONOMICS & BUSINESSSTUDIES9 Pre-requisite or co-requisite modules, excluded combinations* YEAR 1 (LEVEL 1) COURSES* YEAR 2 (LEVEL 2) FIRST SEMESTER COURSES9.1 Allocation of study and teaching hoursTotal student hours ____________LecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceTOTALStudenthours40 6010 1040 4010 10Staffhours10 --------10 --------20 1515 15150 1506.1 Brief description of aims and contentTo enhance students' understanding of the role of accounting information in thedecision-making processes of an organizationULK ACCOUNTING PROPOSED PROGRAMME 112

To develop an understanding of the context of management accounting, and thebehavioural implications of management accounting information.To develop their abilities to prepare, analyse and interpret accounting informationrelevant to performance and control systemsTo enhance their understanding of the interplay management accounting andorganisational managementTo develop students' ability to rigorously appraise and evaluate the informationavailable in financial statements and annual reports.To develop students' ability to understand, interpret, analyse, critically evaluate anduse financial statementsTo provide students with an understanding of regulatory environment for financialreporting, sources of finance and merger and acquisition activityTo familiarise students with a range of financial statement analysis techniques6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:Describing the business performance decision-making processes and the role ofaccounting information that is used in those processes.ii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Identify the potential behavioural implications of performance measurement andmanagementiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:ULK ACCOUNTING PROPOSED PROGRAMME 113

Prepare, analyse and interpret relevant accounting information and present reports tomanagement.As for Financial Analysis, the module develops students' abilities to process and synthesisefinancial data as a means to achieve meaningful information on the position and performance ofthe reporting entity. This module provides the theoretical context of financial statements and thedevelopment of reporting traditions and their use in investment and lending decisions.Students will also be able to assess the financial position, performance and cash flow ofcompanies using financial statements prepared in accordance with International and nationalFinancial Reporting.Based on the analysis of financial statements, being able to recommend alternative appropriatecourses of action to remedy operating and financial problems. Criticizing the narrativeinformation presented in the annual reports of Irish Listed Companiesiv) General transferable skillsHaving successfully completed the module, students should be able to:Prepare, analyse and interpret relevant accounting information and present reports tomanagement.Have an awareness of current topical issues and the likely future development of thesubject7. Indicative ContentPart 1: PERFORMANCE ANALYSISIntroductionPerformance, role of management accountant, organization objectives and the function ofmanagement accounting in performance measurement and control, manufacturing, service,profit-making and not-for-profit.Are also covered: the management of relationships within organisation and the implications forperformance measurement and reward systems. It considers how organisations evaluate theachievement of key strategic objectives. How do organisations set targets and what rewards willmanagers gain by achieving these performance targets? How effective are the different modelsULK ACCOUNTING PROPOSED PROGRAMME 114

of performance measurement? What effect has the increasing level of uncertainty andunpredictability in the business environment on control system e.g. beyond budgeting.Budgeting and Budgetary ControlObjectives of budgeting, role of the management accountant, advantages of budgets, types ofbudgets, the budget period, budget administration, the master budget including cash budgets.The nature of control, objectives of a control system, feedback and feedforward controls, role ofbudgets in control, responsibility accounting, management by exception, zero-based budgeting,non-financial performance indicators (e.g. balanced scorecard).Standard Costing and Variance AnalysisEffectiveness and efficiency, types of standards, revision of standards, benefits of standardcosting, flexible budgets, variance analysis regarding revenue and cost items, mix and yieldvariances, accounting for variances, investigation of variances.Behavioural IssuesTheories of human behaviour, performance evaluation, motivation, aspiration levels andperception, inertia and slack, participation, communication and feedback, reward and effort,controllability.Cost Behaviour and Cost EstimationCost behaviour and different cost objects, linear and non-linear cost behaviour patterns.Approaches to estimating cost functions including regression, linear and non-linear functions,learning curves.Routine Decision Making - CVP AnalysisProfit volume ratios, breakeven analysis, assumptions of accountants CVP model, margin ofsafety, uncertainty and CVP analysis.Non-Routine Decision MakingIncremental costs, relevant costs, opportunity costs, sunk costs, relevant cost analysis, limitingfactors and the application of linear programming.Decision-making, Risk and UncertaintyUse of probabilities, expected values and standard deviation, limitations of expected values.Riskpreferences and managing attitudes to risk (e.g. applying maxmiax, maximin and minimax).ULK ACCOUNTING PROPOSED PROGRAMME 115

Pricing DecisionsEconomists approach: price elasticity of demand v Accountants approach: cost plus, targetcosting. Pricing strategies, Product lifecycle and pricing.Current Issues in Performance AnalysisPart 2: FINANCIAL ANALYSISIntroduction: Nature, purpose and scope of financial statement analysis; factors affecting thesupply and demand of financial statement information; information needs of user groups.The regulatory framework of financial reporting: Statutory requirements to prepare financialstatements; the role of the accounting profession; stock exchange regulations; internationalinfluences.Revision of Company Accounting and approaches to financial analysis: Review offundamental accounting concepts; review of the nature, purpose and content of basic financialstatements and annual reports of single entities and groups; shortcomings of historical costaccounting and brief introduction to alternative accounting models; examination of recent annualreports.Ratio analysis, Cash Flow Statements: Purpose of ratio analysis; calculation andinterpretation of commonly used ratios, including profitability, liquidity, investment and capitalstructure ratios; limitations of ratio analysis; issues arising in cross sectional and time seriesanalysis. Cash Flow Statements.Company finance and capital structure: Review of the range of financing options available toorganisations in the Republic of Ireland and examination of the factors which influence selectionof finance.8. Learning and Teaching Strategy. Student centered:-Face to face lectures-giving students research topics- Workshops9. Assessment StrategyULK ACCOUNTING PROPOSED PROGRAMME 116

-practical group class work-Individual practical course work-Various assignments and lastly the final examination on the general module10 Assessment PatternComponent Weighting (%) Learning objectivescoveredIn-courseassessment:Case Study analysesPresentations40% 1, 2, 3Final assessment:End-of-SemesterExamination60% 1, 2, 3, 411 Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)Indicative Reading ListFraser, L. and Ormiston, A. 2007. Understanding Financial statements. Prentice HallSchoenebeck, K. 2007. Interpreting and analyzing Financial statements. Prentice HallULK ACCOUNTING PROPOSED PROGRAMME 117

Drury C. Management and Cost Accounting, 7th Edition, Thomson LearningHorngren,C.T., Datar S.M. and Foster G. Cost Accounting: A Managerial Emphasis, PearsonPrentice HallGarrison R.H., Noreen,E.W. and Seal W. Management Accounting (European Edition),McGraw HillO'Regan, Philip (2006). Financial Information Analysis, 2e, Chichester, John WileyWard, AnneMarie (2007) Finance: Theory and Practice, Chartered Accountants IrelandWalsh, Ciaran (2006). Key Management Ratios, 4th Edition, Financial Times13. Teaching/Technical AssistanceThe ULK Main computer Lab will be required for Computer Practices on PresentationsTechniques as well as on Performance Analysis and Financial Analysis Practical Assignments.Computer requirementsA Personal Computer as well as a projector will be required, in class, during the face to facelectures.14: Teaching TeamDr. MUSIIME AndrewOKOKO OSAMBORUDAHIGWA OSWALDNSENGIYUMVA JacquesMUGABO JEAN PAULULK ACCOUNTING PROPOSED PROGRAMME 118

15. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 119

MODULE 810 1 Module Code: _ACC 208......... FACULTY : ECONOMICS & BUSINESS STUDIES2 Module Title:__GENERAL SKILLS 2..............................................................................11 Level: 2 Semester: 2 Credits: 1512 First year of presentation: 2011 Administering Faculty:... ECONOMICS & BUSINESSSTUDIES13 Pre-requisite or co-requisite modules, excluded combinations* YEAR 1 (LEVEL 1) COURSES* YEAR 2 (LEVEL 2) FIRST SEMESTER COURSES13.1 Allocation of study and teaching hoursTotal student hours ____________LecturesPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTALStudenthours20 6060 4030 20Staffhours10 --------10 --------10 1515 15-------- ----------150 1506.1 Brief description of aims and contentThe objective of this course is to equip students and the public with ICT highly practical skillsneeded on the marketplace. Trainees will learn the functioning of a computer, the desktopenvironment, and file management. Then, they will learn how to use effectively Ms Word, ExcelULK ACCOUNTING PROPOSED PROGRAMME 120

and PowerPoint. A particular attention will be put on the fact that best practice and qualityissues are understood and implemented so as to help trainees improve productivity at work.6.2 Learning Outcomesi) Knowledge and Understanding; Cognitive/Intellectual skills/Application of Knowledge;Communication/ICT/Numeracy/Analytic Techniques/Practical Skills and GeneralTransferable SkillsHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:- use the computer smoothly- Work with MS Word at a fair level- Develop effective presentations using MS PowerPoint- Display competency in using an application software commonly used in his/herprofessionObjectivesThis module is for:-Providing students with sufficient knowledge in the four language skillsListening, Speaking,Reading,Writing, and availing students with techniques incorrespondence and communication,-To make students understand that English is a vital working tools globally.ii) Knowledge and UnderstandingHaving successfully completed the module, students should be able todemonstrate knowledge and understanding of:The fundamental knowledge in English letter writing and other business documentarywritings, and the importance of English in generaliii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Apply the English language skills in the day-to-day life.ULK ACCOUNTING PROPOSED PROGRAMME 121

7. Indicative ContentPart 1: Computer Skills 21. Introduction to computer system: hardware, software, data users, memory etc2. Windows desktop environment3. Storage device4. Microsoft word+Exercices5. Microsoft Power Point+ExcercicesPart 2: ENGLISH SKILLS 2* i: indefinite adjectives* ii : conjuctions* iii: formal writing* iv: composition writing* v: active and passive modes* vi: phrasal verbs* vii: question tags* viii: gerunds* ix: language functions* x: summarizing and paraphrasing* xi: consolidation10. Learning and Teaching Strategy. Student centered:-Face to face lectures-giving students research topics- WorkshopsULK ACCOUNTING PROPOSED PROGRAMME 122

11. Assessment Strategy-practical group class work-Individual practical course work-Various assignments and lastly the final examination on the general module10 Assessment PatternComponent Weighting (%) Learning objectivescoveredIn-courseassessment:Computer LaboratoryPractice and LanguageCentre LaboratoryExercices60% 1, 2, 3Final assessment:End-of-SemesterExamination40% 1, 2, 311 Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)ULK ACCOUNTING PROPOSED PROGRAMME 123

Indicative Reading ListMCKeen, J. and Smith, H. 2009. IT Strategy in Action. Prentice HallAdvanced MS Office Packages Textbooks.ULK Centre of Languages Year 2 Text Book.13. Teaching/Technical AssistanceThe ULK Main computer Lab will be required for Computer Practices on PresentationsTechniques as well as on Performance Analysis and Financial Analysis Practical Assignments.Computer requirementsA Personal Computer as well as a projector will be required, in class, during the face to facelectures.14: Teaching TeamDr. NDAYAMBAJE PiusTWAGIRIMANA CyprienKAGARAMA John BaptistNSENGIYUMVA JuvénalNDYANABO DianahMUGISHO TheophileULK ACCOUNTING PROPOSED PROGRAMME 124

15. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 125

Republic of RwandaNational Council for Higher EducationACCOUNTINGYEAR 3MODULES DESCRIPTIONSFORMSULK ACCOUNTING PROPOSED PROGRAMME 126

MODULES DESCRIPTIONS IN YEAR 3, ACCOUNTING3 rd year/ Accounting Credits Hours1. ACC301 Corporate Accounting and ReportingUnit 1: Corporate AccountingUnit 2: Corporate Reporting157.57.515075752. ACC302 Audit & AssuranceUnit 1: AuditingUnit 2: Assurance159615075753. ACC303 Insurance Management 15 1504.ACC304 Advanced Accounting 15 1505. ACC305 Accounting Software Applications 15 1506. ACC306 Entrepreneurship &SMEUnit 1: EntrepreneurshipUnit 2: SME157.57.515075757. ACC307 Business Research Methodology 15 1508 ACC 308 General skillsUnit 1: Computer skillsUnit 2: English skills157.57.51507575TOTAL 120 1200ULK ACCOUNTING PROPOSED PROGRAMME 127

MODULE 11.Module Code: _ACC 301.........Faculty: ECONOMICS AND BUSINESS STUDIES2 Module Title:__CORPORATE ACCOUNTING AND REPORTING.........................................3 Level: 3 Semester: 1 Credits: 154 First year of presentation: 2011 Administering Faculty:... ECONOMICS & BUSINESSSTUDIES5.Pre-requisite or co-requisite modules, excluded combinations* YEAR 2 (LEVEL 2) COURSES6. Allocation of study and teaching hoursTotal student hours ____________LecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTALStudenthours40 6010 1040 4010 10Staffhours10 --------10 --------20 1515 15-------- ----------150 1506.1 Brief description of aims and contentCorporate Accounting is a branch of Financial Accounting that studies the accountingprocess of those operations that present specific unique features according to the legalstatus of the figure engaging in the business activity in question. The types of legallyULK ACCOUNTING PROPOSED PROGRAMME 128

NIC EST. TIPO Pkm NOMBRE DEL TRAMOLongKmCBRSRMotos Autos Jeep Cmta.CARACTERIZACION DE LA RED VIAL BASICA EN TERMINOS DE TRAFICO PESADOMcBus

Acquire intellectual skills on financial reportingvii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:Acquire practical skills on companies accountsAcquire practical skills on final accounts of companiesAcquire practical skills on the accounting for amalgamation, reconstruction,alteration of share capital, mergers, acquisitions and liquidation of companiesAcquire practical skills on financial reportingviii) General transferable skillsHaving successfully completed the module, students should be able to:Practice the accounting for amalgamation, reconstruction, alteration of share capital, andliquidation of companies7. Indicative ContentPart 1: CORPORATE ACCOUNTINGPartnership - An IntroductionMeaning, Characteristics of Partnership, Meaning of Partnership Deed, AccountingTreatment in the absence of Partnership. Deed - distribution of Profits, interest oncapital, Interest on Drawings, Interest on Partner’s Loan, Salaries and commission,capitals-fixed and fluctuating, Drawings. Profit and Loss Appropriation A/c - Meaning,Purpose and its Preparation, Preparation of Capital accounts.An introduction to Companyl Meaning, Characteristics, kinds of companies. differences between public and privatecompany, types of shares, kinds of share. capitalULK ACCOUNTING PROPOSED PROGRAMME 130

Issue of Sharesl Issued at par, premium and at discount: for cash and consideration other than cash;minimum subscription, over subscription and under subscription, calls in advance,calls in arrears. Recording of issue of shares in the books of company. Preparation ofrelevant accounts and Balance Sheet.Issue of Debenture,Meaning, kinds of Debentures. issue of Debentures at par, at premium and at discount(with reference to terms of issue) Issue of debentures in consideration other than cash,Issue of debentures as collateral security. Interest on Debentures, writing off Discount and losson issue of Debentures, accounting treatment.Issue of amalgamation, alteration of share capital, liquidation of companies, accountingfor various kinds of companies: holding companies, government companies, hotels,insurance companies, banking companies, etc.Part 2: CORPORATE REPORTINGObjectives of Corporate ReportingUsers of Accounting InformationInterim and Segment Financial ReportFinancial Reporting for: financial institutions, mutual funds, non banking financial companies,etc.Contents of balance sheet and revenue account, auditor’s report, maintenance of books ofaccounts, records and documents.8. Learning and Teaching Strategy. Student centred :-Face to face lecturesULK ACCOUNTING PROPOSED PROGRAMME 131

-giving students research topics- Workshops9. Assessment Strategy-practical group class work-Individual practical course work-Various assignments and lastly the final examination on the general module10 Assessment PatternComponent Weighting (%) Learning objectivescoveredIn-courseassessment:Case Study analysesPresentations40% 1, 2, 3Final assessment:End-of-SemesterExamination60% 1, 2, 3, 411 Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)ULK ACCOUNTING PROPOSED PROGRAMME 132

JAIN, S.P. & NARANG, K.L. Advanced Accountancy: Corporate Accounting. ISBN: 81-272-1400-0, Kalyani Printing.REVSINE, L; COLLINS, D. and JOHNSON, B. 2004. Financial Reporting and Analysis.Prentice HallDrury C. Management and Cost Accounting, 7th Edition, Thomson LearningElliott, B and Elliott, J. Financial Accounting and Reporting, Current EditionAlexander, D., Britton, A and Jorissen, A. International Financial Reporting and Analysis,Current Edition13. Teaching/Technical AssistanceThe ULK Main computer Lab will be required for Computer Practices on PresentationsTechniques as well as on Performance Analysis and Financial Analysis Practical Assignments.Computer requirementsA Personal Computer as well as a projector will be required, in class, during the face to facelectures.14: Teaching TeamDr. AHMED MUSARUDAHIGWA OSWALDMORISHO NENEBYIRINGIRO BENJAMINULK ACCOUNTING PROPOSED PROGRAMME 133

15. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 134

MODULE 21 Module Code: ......ACC302........_ Faculty: ECONOMICS AND BUSINESS STUDIES2. Module Title: AUDITING AND ASSURANCE3. Level: 3 Semester: 1 Credits: 154. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinationsHaving successfully completed 2 nd Year6. Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTAL40 6010 1040 4010 1010 --------10 --------20 1515 15-------- ----------150 1506.1 Brief description of aims and contentThe module aims at:Making students aware of the Auditing and Assurance environmentsMaking students aware of Historical evolution of Auditing and Assurance theory and practicesMaking students understanding the various principles of each step of Auditing and Assurance asprocessesULK ACCOUNTING PROPOSED PROGRAMME 135

Understanding the principles of Auditing and AssuranceMaking students understanding the different roles of framework.Making students understanding decision making and leadership skills6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:Principles of each step of Auditing and Assurance functionDemonstrate knowledge and understanding of the Auditing and Assurance environmentsDifferent roles of framework.ii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Apply principles of Auditing and Assurance in manufacturing or service industriesApply Principles of Auditing and Assurance in any working environmentApply Auditing and Assurance principles in any working environmentiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:‣ Teach or communicate to others all principles of Auditing and Assurance, and ofcourse apply them in a working environment.‣ Explain different roles of framework.‣ Explain decision making and leadership skillsiv) General transferable skillsHaving successfully completed the module, students should be able to: Demonstrate Auditing and Assurance skills in a working environment (being public orprivate sector) Demonstrate teamwork skills in a working environment To demonstrate decision making and leadership skillsULK ACCOUNTING PROPOSED PROGRAMME 136

7. Indicative ContentPart 1: AUDITING THEORY AND PRACTICEOBJECTIVETo equip the students’ with knowledge on the nature and concepts of auditing and its applicationto public and private business organizationsCONTENTIntroduction to auditing ; Definition of auditing, Distinction between auditing and accounting,Objects of audits, Types of audits, Users of audited reports, Internal versus external audits,Stages of an audit, Overview of the audit process, Background information about the client,Audit planning, controlling, recording and evaluationThe legal and professional requirement for an auditor; Appointment, Letter of engagement,Qualifications of the auditors, Rights of the auditors, Dismissal of auditors, Duties of auditors,Legal liability of auditors, Negligence and the auditor, Professional ethics, Auditing standardsand guidelines.Internal control systems; Definition of the internal control, internal check and internal audit,Types of internal control, Qualities of a good system of internal control, Limitation of internalcontrol, Ascertainment and recording the system of internal control; internal controlquestionnaires, flow-charts, systems notes, Evaluation of the system of internal controls:techniques of evaluation, Compliance testing, Internal control and small businessesAudit evidence; Nature of audit evidence and sources, Method of gathering audit evidence,Qualities of good audit evidence; relevance, reliability and sufficiency, Sampling in audit;reasons for sampling, methods of sampling, factors to be considered in sampling, Qualities of agood sampleAssurance; Definition and practical works in Assurance aspects.8. Learning and Teaching StrategyThe learning and teaching strategy will be student centred.9. Assessment StrategyAssignment (Research and presentation)ULK ACCOUNTING PROPOSED PROGRAMME 137

Examination10 Assessment PatternComponent Weighting (%) Learning objectivescoveredIn-courseassessment:Case Study analysesPresentations40% 1, 2, 3Final assessment:End-of-SemesterExamination60% 1, 2, 3, 411 Strategy for feedback and student support during module ; Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)Reference Books;1. Principles of Auditing: Paul M Manasseh, McMore Accounting Books2. Auditing Simplified: N.A Saleemi and Elias Ajowi, Saleemi Publisher3. Modern Auditing: G. Cosserht, John Wiley and Sons Ltd.4. Auditing and Assurance Services and ACL Software: Arens, A and Elder, R., Prentice Hall4. International Standards on auditing, IFAC, Strathmore Educational Trust.14: Teaching TeamULK ACCOUNTING PROPOSED PROGRAMME 138

Dr KATO MAHAZIRUDASINGWA JustinRUYUMBU Peter4. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 139

MODULE 31 Module Code: ......ACC303........_ Faculty: ECONOMICS AND BUSINESS STUDIES2. Module Title: INSURANCE MANAGEMENT3. Level: 3 Semester: 1 Credits: 154. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinationsHaving successfully completed the 2 nd Year6. Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTAL40 6010 1040 4010 1010 --------10 --------20 1515 15-------- ----------150 1506.1 Brief description of aims and contentThe module aims at:Making students aware of the Insurance management environmentsMaking students aware of Historical evolution of Insurance management theory and practicesULK ACCOUNTING PROPOSED PROGRAMME 140

Making students understanding the various principles of each step of Insurance management as aprocessUnderstanding the principles of Insurance managementMaking students understanding the different roles of framework.Making students understanding decision making and leadership skills6.2 Learning OutcomesKnowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:Principles of Insurance (life and non-life) managementDemonstrate knowledge and understanding of the actuaries and mathematics ofinsurance.Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Apply Principles of Insurance (life and non-life) managementApply the knowledge and understanding of the actuaries and mathematics ofinsuranceCommunication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:Practically operate on key aspects related to the principles of Insurance (life andnon-life) managementPractically apply the knowledge and understanding of the actuaries andmathematics of insuranceGeneral transferable skillsHaving successfully completed the module, students should be able to: Apply Principles of Insurance (life and non-life) management Apply the knowledge and understanding of the actuaries and mathematics of insuranceULK ACCOUNTING PROPOSED PROGRAMME 141

7. Indicative ContentPrevention of Risk – precautionary Measures – Monitoring – Feedback – corrective Actions.Reduction of Risk element – postponement or withdrawal from activity – Diversification –crisisManagement.Transfer of Risk – concept and significance of insurance – insurance types – Modalities andprocedures – claiming of insurance –problems and prospect of insurance.PEDAGOGY: Case study, Experiential exercises, Assignments.8. Learning and Teaching StrategyThe learning and teaching strategy will be student centred.9. Assessment StrategyAssignment (Research and presentation)Examination10 Assessment PatternComponent Weighting (%) Learning objectivescoveredIn-courseassessment:Case Study analysesPresentations40% 1, 2, 3Final assessment:End-of-SemesterExamination60% 1, 2, 3, 4ULK ACCOUNTING PROPOSED PROGRAMME 142

11 Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)BOOKS : Adrian Wilkinson, Tom Readman, Snape and Mick Marchington (1998),Managing with Total quality Management, Macmillan.13: Teaching TeamProf. Dr. RUTAZIBWA GérardMANZI BALINDARUDASINGWA JustinCHAMBARA JUSTINULK ACCOUNTING PROPOSED PROGRAMME 143

14. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 144

MODULE 41 Module Code: ......ACC304........_ Faculty: ECONOMICS AND BUSINESS STUDIES2. Module Title: ADVANCED ACCOUNTING3. Level: 3 Semester: 1 Credits: 154. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinationsHaving successfully completed Second Year6. Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTAL40 6010 1040 4010 1010 --------10 --------20 1515 15-------- ----------150 150ULK ACCOUNTING PROPOSED PROGRAMME 145

6.1 Brief description of aims and contentThe module provides leading-edge treatment of innovative financial and management accountingissues used by major companies throughout the world. It takes a systematic managementoriented approach to advanced accounting topics. Chapter are accompanied by cases to illustratethe concepts discussed.6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:.Coverage of activity based costingBalanced score card methodsEconomic Value AddedManagement Accounting for consumerismii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Apply principles and theories on Coverage of activity based costingApply principles and theories on Balanced score card methodsApply principles and theories on Economic Value AddedApply principles and theories on Management Accounting for consumerismiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:Demonstrate Practical skills on Coverage of activity based costingDemonstrate Practical skills on Balanced score card methodsDemonstrate Practical skills on Economic Value AddedDemonstrate Practical skills on Management Accounting for consumerismiv) General transferable skillsHaving successfully completed the module, students should be able to:ULK ACCOUNTING PROPOSED PROGRAMME 146

Diffuse Practical skills on Coverage of activity based costingDiffuse Practical skills on Balanced score card methodsDiffuse Practical skills on Economic Value AddedDiffuse Practical skills on Management Accounting for consumerism7. Indicative ContentChapter 1: accounting process: analyzing and recording business transactionsChapter 2: adjusting accounts and preparing financial statementsChapter 3: control of cash and reconciliation of booksChapter 4: reporting and analyzing receivablesChapter 5: accounting for property, plan and intangibles assetsChapter 6: reporting and analyzing liabilities, equity and payroll accountingChapter 7: statement of cash flowsChapter 8: foreign currency transactions and translation of foreign currency financial statementsChapter 9: consolidation and interpreting financial statementsChapter 10: accounting for non-profit organizationChapter 11: accounting for government grantsChapter 12: accounting for amalgamations8. Learning and Teaching StrategyThe learning and teaching strategy will be student centred.9. Assessment StrategyAssignment (Research and presentation)ExaminationULK ACCOUNTING PROPOSED PROGRAMME 147

10 Assessment PatternComponent Weighting (%) Learning objectivescoveredIn-courseassessment:Case Study analysesPresentations40% 1, 2, 3Final assessment:End-of-SemesterExamination60% 1, 2, 3, 411 Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)Reference Books;KAPLAN, R. and ATKINSON, A.. 1998. Advanced Management Accounting. Prentice HallHOQUE, Z. 2006. Strategic Management Accounting. Pearson Education AustraliaHOPPER, T.; NORTHCOTT, D. and SCAPENS, R. 2006. Issues in Management Accounting.Pearson Education AustraliaROSSIGNOL, A. et al. : Méthode et techniques comptables : initiation comptable, Fouché,Paris, 1971Bernard CASPAR &Gérard ENSELME : Manuel de comptabilité approfondie, 6ème èd.Librairiede cour de cassation, Paris, 1996ULK ACCOUNTING PROPOSED PROGRAMME 148

Alain FAYEL&Daniel PERNOT : Comptabilité générale de l’entreprise : manuel et application,12 ème éd, Dunod, Paris, 2001Bernard CASPAR &Gérard ENSELME : Manuel de comptabilité approfondie et révision, 4èmeéd.LITEC, Paris ,2001Gilbert CASTELLINO&Pierre ROMELAER : Comptabilité prive, EDICEF, 19886. Bernard ESNAULT & Christian HOARAU : Comptabilité financière, PUF, Paris, 19947. VERGER Gérard : Notes de cours de comptabilité de base, UNR, Butare, 1985, inédit.8. Paul M Manasseh, McMore Accounting Books14: Teaching TeamDr. LUKWICHI AlbertRUDAHIGWA OswaldBYIRINGIRO BenjaminKABASHA MédardULK ACCOUNTING PROPOSED PROGRAMME 149

4. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 150

MODULE 51 Module Code: ......ACC305........_ Faculty: ECONOMICS AND BUSINESS STUDIES2. Module Title: ACCOUNTING SOFTWARE APPLICATIONS3. Level: 4 Semester: 2 Credits: 124. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinations* YEAR 1 (LEVEL 1) COURSES* YEAR 2 (LEVEL 2) COURSES* YEAR 3 (LEVEL 3) COURSES6. Allocation of study and teaching hoursTotal student hours ____________LecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceTOTALStudent Hours Staff Hours40 6010 1040 4010 1010 --------10 --------20 1515 15150 1506.1 Brief description of aims and contentThis module explores how business organisations, in particular companies, use a range oftheories and technologies to assist accounting. It gives an insight into the nature, role, andcontext of accounting related information systems. Transactions cycles and controls, databasesULK ACCOUNTING PROPOSED PROGRAMME 151

and data management, computer based controls, fraud and auditing are provided. SAGE isused as illustrative software.6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:• Comprehend and indicate the role of information technology in the work of a professionalaccountant.• Recognise the impact of information technology and information systems on financialand management accounting, auditing and taxation.• Describe the role of the accountant in information technology implementation projects.ii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Recognise technology trends which may affect the development of the accountingprofessionComprehend and master the functioning of basic Accounting Software, particularly:SAGEiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:Demonstrate an ability to use basic accounting software and tools; for exampleaccounting software such as SAGE and spreadsheets (as relevant to accountants).Use prior accounting knowledge to recognise the appropriateness of technology toparticular business circumstances.iv) General transferable skillsHaving successfully completed the module, students should be able to:Usage of an Accounting Software, particularly SAGEULK ACCOUNTING PROPOSED PROGRAMME 152

7. Indicative ContentInformation technology and business.Information technology in accounting and reporting.Applications software, the impact of it on accounting practice, it demands onaccountants.The internet as a financial reporting medium.The emergence of the internet as a financial reporting medium.Transactions cycles and controls, systems life cycle, database and data modelling,computer based controls, fraud and auditingSAGE: accounting module : parameters; file menu, structure menu; processing menu;reports menu; window menu; help menuexercices8. Learning and Teaching Strategy. Student centred :-Face to face lectures- computer laboratory class- individual computer laboratory class9. Assessment Strategy-practical group computer laboratory work-Individual computer laboratory course work-Various assignments and lastly the final examination on the general moduleULK ACCOUNTING PROPOSED PROGRAMME 153

10 Assessment PatternComponents Weighting (%) Learning objectivescoveredIn-courseassessment:Laboratory Groupsassignments andpresentations40% 1, 2, 3Final assessment:End-of-SemesterindividualComputerizedExamination60% 1, 2, 3, 411 Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)Indicative Reading ListBomney,M. and Steinbart, P. 2009. Accounting Information systems. Prentice HallBoczko, T. 2008. Corporate Accounting Information systems. Prentice Hall.Bodnar, G. and Hopwood, W. 2004. Accounting Information Systems. Prentice Hall.Davenport, T, Mission Critical - Realizing the promise of enterprise systems, Havard BusinessULK ACCOUNTING PROPOSED PROGRAMME 154

School PressElectronic Journal: Management Accounting Researchhttp://www.sciencedirect.com/science/journal/10445005Electronic Journal: Journal of Information Technologyhttp:// web.ebsochost.com/ehost/detail?vid=1&hid=105&sid=63c402ba-04d0-4bfd-857be26385a0e43c%40sessionmgr104&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=buh&jid=5BOResearch Study: Trites, G 1999, The impact of technology on financial and business reporting,Canadian Instituteof Chartered AccountantsResearch Study: CIMA 2007, Improving decision making in organisations, CIMAElectronic Journal: Information Systems Journalhttp://www3.interscience.wiley.com/journal/118514680/homeEDIALOG-PLUS. SAGE. KIGALI, 2001, unpublished13. Teaching/Technical AssistanceThe ULK Main computer Lab will be required for Computer Practices on PresentationsTechniques as well as on Performance Analysis and Financial Analysis Practical Assignments.Computer requirementsA Personal Computer as well as a projector will be required, in class, during the face to facelectures.14: Teaching TeamDr. NDAYAMBAJE PiusOKOKO OSAMBOSEKIBIBI EZECHIELHASHAKIMANA ANASTASEULK ACCOUNTING PROPOSED PROGRAMME 155

15. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 156

MODULE 61 Module Code: ......ACC306........_ Faculty: ECONOMICS AND BUSINESS STUDIES2. Module Title: ENTREPRENEURSHIP AND SMALL AND MEDIUM ENTERPRISES3. Level: 4 Semester: 2 Credits: 154. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinationsHaving successfully completed Second Year6. Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceTOTAL40 6010 1040 4010 1010 --------10 --------20 1515 15150 1506.1 Brief description of aims and contentThe module aims at:Making students aware of the Entrepreneurship and SME environmentsMaking students aware of Historical evolution of Entrepreneurship and SME theory and practicesMaking students understanding the various principles of each step of Entrepreneurship and SMEas processesUnderstanding the principles of Entrepreneurship and SMEULK ACCOUNTING PROPOSED PROGRAMME 157

Making students understanding the different roles of framework.Making students understanding decision making and leadership skills6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:Principles of each step of Entrepreneurship and SME functionDemonstrate knowledge and understanding of the Entrepreneurship and SMEenvironmentsDifferent roles of framework.ii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Apply principles of Entrepreneurship and SME in manufacturing or service industriesApply Principles of Entrepreneurship and SME in any working environmentApply Entrepreneurship and SME principles in any working environmentiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:‣ Teach or communicate to others all principles of Entrepreneurship and SME, and ofcourse apply them in a working environment.‣ Explain different roles of framework.‣ Explain decision making and leadership skillsiv) General transferable skillsHaving successfully completed the module, students should be able to: Demonstrate Entrepreneurship and SME skills in a working environment (being public orprivate sector) Demonstrate teamwork skills in a working environment To demonstrate decision making and leadership skillsULK ACCOUNTING PROPOSED PROGRAMME 158

7. Indicative ContentPart 1: ENTREPRENEURSHIPThe purpose of this course is to generate essential understanding, insight, and skills intoentrepreneurial management. Full attendance is required, because your grade depends on yourparticipation. Unexcused absences will be penalized.ObjectivesThis course seeks to provide students with an exposure to research and theories and practicesof entrepreneurial management; to trace the roots of characteristics and processes; to offer thebasis for their critical.The course will be organized around three broad objectives articulated in terms of chapters:1. To provide a theoretical framework, conceptualization for entrepreneurship2. To provide an understanding on the entrepreneurial environment and how thatgovernment can be entrepreneurial3. To explain how the strategic management can be an entrepreneurial tool( instruments)Content: Entrepreneurship Vs Management, Rewards and Drawbacks of Entrepreneurship,factors of entrepreneuship, the entrepreneur, the entrepreuneurial process, the entrepreneurialorganization, Strategic Management as entrepreneurial tool, Project Management andentrepreneurship.Part 2: MANAGEMENT OF SMALL AND MEDIUM ENTERPRISES (SME)ObjectivesThis course is to train the enthusiastic students who wish to become entrepreneurs and tointroduce the concepts of entrepreneurship. It focuses on building entrepreneurial competenciesof the students besides exposing them to congenial entrepreneurial environment. It constitutesthe following four objectives:1. Developing entrepreneurial competencies2. Promotion of SME enterprise3. Entrepreneurial environment and Informal sector.ULK ACCOUNTING PROPOSED PROGRAMME 159

4. Be familiar to key concepts in SMB/SME5. Understand the role of SME/SMB in any economy6. Understand the entrepreneurship concepts7. Understand the business plan for a new venture8. Understand the process of creating and managing a SMB/SME for successContentIntroduction to entrepreneurship – characteristics of successful entrepreneur- success storiesfrom Rwanda and elsewhere- Factors influencing entrepreneurship. Domestic-economic –social-political –psychological –factors-Core competencies of successful entrepreneurs-Achievement cluster-opportunity seeking andinitiative –risk taking –demand for efficiency any quality-persistence –commitment to the workcontract – Planning cluster-information seeking –goal setting –systematic planning andmonitoring - Power cluster-persuasion and net working.PEDAGOGY: Case study, Role-play, Assignments in the recognition of creating andmanagement characteristics in SME.7. Learning and Teaching StrategyThe learning and teaching strategy will be student centred.8. Assessment StrategyAssignment (Research and presentation)ExaminationULK ACCOUNTING PROPOSED PROGRAMME 160

10 Assessment PatternComponents Weighting (%) Learning objectivescoveredIn-courseassessment:Laboratory Groupsassignments andpresentations40% 1, 2, 3Final assessment:End-of-SemesterindividualComputerizedExamination60% 1, 2, 3, 411 Strategy for feedback and student support during module ; Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)- Audrey J. Roth (1989:57)- Bateman and Snell (1996:208) Entrepreneurship.- Coulter 2000. Entrepreneurship.- Churchill (19992:49,108)- Donald, L. Sexton&Bowman-Upton, B. 1991. Entrepreneurship: Creativity andgrowth. New York : Macmillan Publishing Company.- Grinnel and Williams (1990:41,219,228)- Hisrich, RD&Peters, Mp. 1998. Entrepreneurship 4 th Edition. Boston: IrwinMcgraw-Hill.ULK ACCOUNTING PROPOSED PROGRAMME 161

-Joseph Schumpeter, (1950) Capitalism, Socialism, and Democracy, 3rd edition, Harperand Row, New York, 1950.- Keneth D. Bailey (1978:33)- Keneth D. Bailey (1987:291)- Kakinda (1990:155)-Longenecker, JG,Moore,CW&Peter,JW.2000. Small business management;an entrepreneurial emphasis. 11 th edition. Ohio: South-Western Publishing.- Martin and Batol ( 1998:672)- Mannheim and C. Rich (1995:447)- Megginson &Byrd. 2000. Entrepreneurship.- McClelland, D. The Achieving Society, Van Nostrand, Princeton NJ, 1961.- Moses and Kalton (1971)-Peter Drucker, (1970) "Entrepreneurship in Business Enterprise", Journal of Business Policy,vol 1,1970.- Lauren Swason (1997:17)- Richard and Williams (19990:138,117 )- Stoner, Freeman and Gilbert (1995:160)- Stoner, Freemen & Gilbrt. 1996. Entrepreneurship.- Timmons JA. 1994. New Venture creation: entrepreneurship for the 21 stcentury. 4 th edition. Chicago: Irwin.- Timmons JA. 1994. New Venture creation: entrepreneurship for the 21 stcentury. 5 th edition. Chicago: Irwin.Journals-Bird, B. (1992)"The Roman God Mercury: An Entrepreneurial Archetype", Journal ofManagement Enquiry, vol 1, no 3, September, 1992.-Busenitz, L. and Barney, J. (1997) "Differences between entrepreneurs and managers in largeorganizations", Journal of Business Venturing, vol 12, 1997.Webs:-MINICOM; www.minicom.gov.rw-RBS, www.rwanda-standards-RIEPA; www.rwandainvest.comHough J. & Neuland E & bothma N. Global business 2 nd ed. Oxford. 2003. 430pFournier C. Techniques de gestion de la PME. ed. d’organisation. 1992. 139.pHisrich R. & peters M. Entrepreneurship. 5 th ed. Mc Graw- Hill 2002 663p14: Teaching TeamTOMBOLA GustaveULK ACCOUNTING PROPOSED PROGRAMME 162

NDAYIZEYE GervaisGASHEJA Faustin4. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 163

MODULE 71 Module Code: ......ACC307........_ Faculty: ECONOMICS AND BUSINESS STUDIES2. Module Title: BUSINESS RESEARCH METHODOLOGY3. Level: 4 Semester: 2 Credits: 154. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinationsHaving successfully completed the Second Year and Semester 1 courses6. Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTAL40 6010 1040 4010 1010 --------10 --------20 1515 15-------- ----------150 1506.1 Brief description of aims and contentThe module aims at:Making students aware of the Research Methodology (Business Research) environmentsMaking students aware of Historical evolution of Research Methodology theory and practicesULK ACCOUNTING PROPOSED PROGRAMME 164

Making students understanding the various principles of each step of Research Methodology asprocessesUnderstanding the principles of Research MethodologyMaking students understanding the different roles of the Research framework.Making students understanding the use of Research in decision making and leadership6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:Principles of each step of Research Methodology functionDemonstrate knowledge and understanding of the Research Methodology environmentsii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Apply principles of Research Methodology in manufacturing or service industriesApply Principles of Research Methodology in any working environmentApply Research Methodology principles in any working environmentiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:‣ Teach or communicate to others all principles of Research Methodology, and ofcourse apply them in a working environment.‣ Explain different roles of the Research framework.‣ Explain the role of Research in decision making and leadershipiv) General transferable skillsHaving successfully completed the module, students should be able to: Demonstrate Research Methodology skills in a working environment (being public orprivate sector) Demonstrate Research teamwork skills in a working environment To demonstrate decision making and leadership skills based on research findingsULK ACCOUNTING PROPOSED PROGRAMME 165

7. Indicative ContentMeaning and importance of research – process of research types of research – definingresearch problem review of literature, formation of hypothesis – units analysis, time and spaceconsiderations-Methods of scientific inquiry - traditional, basic and applied research concepts –hypotheses, theories, law generalization – constructs, principles of causality.Sources of data – primary and secondary data, variable (dependent and independent) – datacollection instruments – primary data collection – interviews - questionnaires (mailed and selfadministered)pilot – study – observation – surveys, experiments, ex-post facto – collection ofsecondary data – methods employed.Sampling and sampling designs – census surveys – sample surveys – sampling techniques(random and non – random sampling techniques).Data processing – editing, coding and classifications of data.Data analysis, interpretations and Measurement – reliability and validity – measurement ofattitudes, scaling types – statistical (Correlation, Regression, chi-square) and qualitativeanalysis-hypothesis testing.Data presentation-charts, tables and graphic presentation of dataReport writing – types of reports – theses, dissertation, monograph, term paper etc, - substanceof report – format of report – presentation of report.9. Learning and Teaching StrategyThe learning and teaching strategy will be student centred. Lectures, Experiential Exercises,Assignments and case studies on problem formulation, sampling designing, hypothesis testing,drawing inferences and conclusions and report writing10. Assessment StrategyAssignment (Research and presentation)ExaminationULK ACCOUNTING PROPOSED PROGRAMME 166

10 Assessment PatternComponent Weighting (%)In-courseassessment:ResearchPresentation2020Final assessment:End of Semesterexamination6011 Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)BOOKS : Operations Research1. Operations Research – S. Dharani Venkata Krishnan.2. Introduction to Management Science, Cook TM and R.A. Russel.3. Quantitative Methods for Management Decisions William P.BOOKS: Research methodlogy1. Paulin V. Young, Social Science Research Methodology, Mc GrawHill2. Goodie and Hatt, Scientific Research Methodology3. Kothari CR, Research Methodology, Methods and Techniques – Wiley Eastern New Delhi4. Wilkinson TS and PL Bhandarker, Methodology and Techniques of Social Research,Himalaya Publishing House, Mumbai.ULK ACCOUNTING PROPOSED PROGRAMME 167

13: Teaching TeamProf. Dr. NKURUNZIZA Jean PierreDr. KATO MAHAZINGABOYISONGA ROCHDUSHIMIMANA J.D14. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 168

MODULE 81 Module Code: _ACC 308......... Faculty:. ECONOMICS & BUSINESS STUDIES2 Module Title:__GENERAL SKILLS 3..............................................................................3 Level: 4 Semester: 2 Credits: 154 First year of presentation: 2011 Administering Faculty:... ECONOMICS & BUSINESSSTUDIES5 Pre-requisite or co-requisite modules, excluded combinations* YEAR 2 (LEVEL 2) COURSES6. Allocation of study and teaching hoursTotal student hours ____________LecturesPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTALStudenthours20 6060 4030 20Staffhours10 --------10 --------10 1515 15-------- ----------150 1506.1 Brief description of aims and contentThe objective of this course is to equip students with ICT highly practical skills needed on themarketplace. Trainees will learn the functioning of a computer, the desktop environment, and filemanagement. Then, they will learn how to use effectively Ms Word, Excel and PowerPoint. AULK ACCOUNTING PROPOSED PROGRAMME 169

particular attention will be put on the fact that best practice and quality issues are understoodand implemented so as to help trainees improve productivity at work.6.2 Learning Outcomesiv) Knowledge and Understanding; Cognitive/Intellectual skills/Application of Knowledge;Communication/ICT/Numeracy/Analytic Techniques/Practical Skills and GeneralTransferable SkillsHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:- use the computer smoothly- Work with MS Word at a fair level- Develop effective presentations using MS PowerPoint- Display competency in using an application software commonly used in his/herprofessionThis module is for:-Providing students with sufficient knowledge in the four language skillsListening, Speaking,Reading,Writing, and availing students with techniques incorrespondence and communication,-To make students understand that English is a vital working tools globally.v) Knowledge and UnderstandingHaving successfully completed the module, students should be able todemonstrate knowledge and understanding of:The fundamental knowledge in English letter writing and other business documentarywritings, and the importance of English in generalvi) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Apply the English language skills in the day-to-day life.ULK ACCOUNTING PROPOSED PROGRAMME 170

7. Indicative ContentPart 1: ICT Skills 31. Introduction to computer system: hardware, software, data users, memory etc2. Windows desktop environment3. Storage device4. Advanced Microsoft word+Exercices5. Advanced Microsoft Power Point+ExcercicesPart 2: ENGLISH SKILLS 3* i: indefinite adjectives* ii : conjuctions* iii: formal writing* iv: composition writing* v: active and passive modes* vi: phrasal verbs* vii: question tags* viii: gerunds* ix: language functions* x: summarizing and paraphrasing* xi: consolidation8. Learning and Teaching Strategy. Student centered:-Face to face lectures-giving students research topics- WorkshopsULK ACCOUNTING PROPOSED PROGRAMME 171

9. Assessment Strategy-practical group class work-Individual practical course work-Various assignments and lastly the final examination on the general module10 Assessment PatternComponent Weighting (%) Learning objectivescoveredIn-courseassessment:Computer LaboratoryPractice and LanguageCentre LaboratoryExercices60% 1, 2, 3Final assessment:End-of-SemesterExamination40% 1, 2, 311 Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)Indicative Reading ListULK ACCOUNTING PROPOSED PROGRAMME 172

MCKeen, J. and Smith, H. 2009. IT Strategy in Action. Prentice HallAdvanced MS Office Packages Textbooks.ULK Centre of Languages Year 2 Text Book.13. Teaching/Technical AssistanceThe ULK Main computer Lab will be required for Computer Practices on PresentationsTechniques as well as on Performance Analysis and Financial Analysis Practical Assignments.Computer requirementsA Personal Computer as well as a projector will be required, in class, during the face to facelectures.14: Teaching TeamDr. NDAYAMBAJE PiusNSENGIYUMVA JuvénalHASHAKIMANA ANASTASEBUCYANA BOSCOBAKUNZI THEOTIMEUWERA SaudaULK ACCOUNTING PROPOSED PROGRAMME 173

15. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 174

Republic of RwandaNational Council for Higher EducationACCOUNTINGYEAR 4MODULES DESCRIPTIONSFORMSULK ACCOUNTING PROPOSED PROGRAMME 175

ULK ACCOUNTING PROPOSED PROGRAMME 176

MODULES DESCRIPTIONS IN YEAR 4, ACCOUNTING4 th year accounting Credits Hours1. ACC401 International Accounting & Business AnalysisUnit 1: International Accounting StandardsUnit 2: Business Analysis126612060602. ACCT402 Accounting Workshops 12 1203. ACC403 Public Sector ManagementUnit 1: SOE ManagementUnit 2: Public Sector Account4. ACC404 Professional Accountant and FinancialReportingUnit 1: Professional AccountantUnit 2: Financial Reporting12661266120606012060605. ACC405 Money and Banking 12 1206. ACC406 Advanced Taxation & AuditingUnit 1: TaxationUnit 2: Auditing126612060607. ACCT407 Project management 12 1208. ACC408 General skills 3Unit 1: Computer skillsUnit 2: English skills126612060609. ACC409 Internship 12 12010 ACC410 Dissertation 12 120TOTAL 120 1200ULK ACCOUNTING PROPOSED PROGRAMME 177

MODULE 11 Module Code: ......ACC401............_ Faculty: ECONOMICS AND BUSINESS STUDIES2. Module Title: INTERNATIONAL ACCOUNTING AND BUSINESS ANALYSIS3. Level: 5 Semester: 1 Credits: 124. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinationsHaving successfully completed the third year6. Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceTOTAL30 5010 1030 3010 1010 --------10 --------10 1010 10120 1206.1 Brief description of aims and contentThe first unit of the module, which is International Accounting, introduces students to theinternational dimensions of accounting, financial reporting and financial control in a concise,comprehensive, and student-friendly manner. It also lays the conceptual foundations of theincreasingly used international accounting standards and examines both the key issues inherentto in the subject, such as transition, harmonization and political lobbying and the differences thatremain at global, national and local levels and in multi-national and smaller enterprises.ULK ACCOUNTING PROPOSED PROGRAMME 178

The second unit of the module, which is Business Analysis, focuses on the new realities ofinternational business: investment analysis, emerging marketing, small and medium sizedenterprises, the diverse participants in international business, and global sourcing.6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:Unit 1: International Accounting- Development and classification of International Accounting- Comparative Accounting: Europe, Americas, Asia and Africa- Reporting and Disclosure- Foreign Currency translation- Financial Reporting and changing prices- Global Accounting and Auditing Standards- International financial Statement analysis- Managerial planning and control- Financial risk management- International taxation and transfer pricing- Major issues into the Financial Reporting of MNEsUnit 2: Business analysis- International Business- Environment of national and international business- Strategy and opportunity assessment for international and national businesses- Entering and operating in national and international markets- Functional Area excellence- Market intelligence reportii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Unit 1: International Accounting- Develop and classify International AccountingULK ACCOUNTING PROPOSED PROGRAMME 179

- Conduct a Comparative Accounting: Europe, Americas, Asia and Africa- To demonstrate practical knowledge on Reporting and Disclosure- To demonstrate practical knowledge on Foreign Currency translation- To demonstrate practical knowledge on Financial Reporting and changing prices- To work into an environment using Global Accounting and Auditing Standards- To draw an International financial Statement analysis- To Managerially planning and control- To assess and manage Financial risk- To demonstrate practical knowledge on International taxation and transfer pricing- To master major issues into the Financial Reporting of MNEsUnit 2: Business analysis- To practically comprehend International Business- To demonstrate practical knowledge on environment of national and internationalbusiness- To assess strategy and opportunity for international and national businesses- To help businesses entering and operating in national and international markets- To demonstrate practical knowledge on functional Area excellence- To run a market intelligence reportCommunication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to practicallyUnit 1: International Accounting- Develop and classify International Accounting- Conduct a Comparative Accounting: Europe, Americas, Asia and Africa- Demonstrate practical knowledge on Reporting and Disclosure- Demonstrate practical knowledge on Foreign Currency translation- Demonstrate practical knowledge on Financial Reporting and changing prices- Work into an environment using Global Accounting and Auditing Standards- Draw an International financial Statement analysis- Managerially planning and control- Assess and manage Financial risk- Demonstrate practical knowledge on International taxation and transfer pricing- Master major issues into the Financial Reporting of MNEsULK ACCOUNTING PROPOSED PROGRAMME 180

Unit 2: Business analysis- Practically comprehend International Business- Demonstrate practical knowledge on environment of national and internationalbusiness- Assess strategy and opportunity for international and national businesses- Help businesses entering and operating in national and international markets- Demonstrate practical knowledge on functional Area excellence- Run a market intelligence reportGeneral transferable skillsHaving successfully completed the module, students should be able to:- To conduct a comparative accounting- To draw strategies to enter national and international markets7. Indicative ContentPart 1: International Accounting- Development and classification of International Accounting- Comparative Accounting: Europe, Americas, Asia and Africa- Reporting and Disclosure- Foreign Currency translation- Financial Reporting and changing prices- Global Accounting and Auditing Standards- International financial Statement analysis- Managerial planning and control- Financial risk management- International taxation and transfer pricing- Major issues into the Financial Reporting of MNEsPart 2: Business analysisContents1. Business analysis sub-disciplines Enterprise analysis or company analysis Requirements planning and managementULK ACCOUNTING PROPOSED PROGRAMME 181

Requirements elicitation Requirements analysis Requirements communication Solution assessment and validation2. Business analysis techniques PESTLE MOST SWOT CATWOE3. Roles of business analysts‣ Strategist‣ Architect‣ Systems analyst4. Business process improvement‣ Selection of process teams and leader‣ Process analysis training‣ Process analysis interview‣ Process documentation‣ Review cycle‣ Problem analysis5. Goal of business analysis6. Reduce waste and complete projects on time7. Document the right requirements8. Improve project efficiency8. Learning and Teaching StrategyThe learning and teaching strategy will be student centred.9. Assessment StrategyULK ACCOUNTING PROPOSED PROGRAMME 182

Assignment (Research and presentation)Examination10 Assessment PatternComponent Weighting (%) Learning objectivescoveredIn-courseassessment:Computer LaboratoryPractice and LanguageCentre LaboratoryExercices60% 1, 2, 3Final assessment:End-of-SemesterExamination40% 1, 2, 3, 411 Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)Choi, F. and Meek, G. 2008. International Accounting. Prentice HallNobes, C. and Parker, R. 2008. Comparative International Accounting. Prentice HallRoberts, C. ; Weetman, P. and Gordon, P. 2008. International Corporate Reporting.Prentice Hall.13: Teaching TeamULK ACCOUNTING PROPOSED PROGRAMME 183

Prof. Dr. RUFUS JEYAKUMARRUDAHIGWA OswaldOKOKO OSAMBOMUGABO JEAN PAULNUWAYO Dan14. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 184

MODULE 21 Module Code: _ACC402..........Faculty: ... ECONOMICS AND BUSINESS STUDIES2 Module Title:__ACCOUNTING WORKSHOPS...............................................................................7 Level: 5 Semester: 1 Credits: 12 __8 First year of presentation: __2011__ Administering Faculty:... ECONOMICS ANDBUSINESS STUDIES9 Pre-requisite or co-requisite modules, excluded combinations* Having successfully completed the third year10 Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceTOTAL30 5010 1030 3010 1010 --------10 --------10 1010 10120 1206.1 Brief description of aims and contentThe purpose of this module is to run workshops on financial, management and cost accountingrealities, under case studies formats. Guess lecturers as well as panels of the university lecturerswill conduct cases studies analyses with students as well as simulations of accounting scenarios.ULK ACCOUNTING PROPOSED PROGRAMME 185

6.2 Learning OutcomesHaving successfully completed the module, students should be able to demonstrate ICT/Numeracy/ Analytic Techniques/ Practical Skills in:Financial AccountingManagement AccountingCost AccountingCorporate AccountingFinancial Analysis and Reporting7. Indicative ContentFinancial Accounting Workshop; Management Accounting Workshop; Cost AccountingWorkshop; Corporate Accounting Workshop and Financial Analysis and Reporting Workshop..8. Learning and Teaching StrategyStudent centred :-Face to face lectures-giving students research topics- Workshops9. Assessment Strategy-practical group class work-Individual practical course work-Various assignments and lastly the final examination on the general moduleULK ACCOUNTING PROPOSED PROGRAMME 186

10 Assessment PatternConmponent Weighting (%) Learning objectivescoveredIn-courseassessment:Case Study analysesPresentations40% 1, 2, 3,4Final assessment:End-of-SemesterExamination60% 1, 2, 3, 411 Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions availableTeaching/Technical AssistanceThe ULK Main computer Lab will be required for Computer Practices on PresentationsTechniques as well as on Financial Analysis Practical Assignments.Computer requirementsA Personal Computer as well as a projector will be required, in class, during the face to facelectures. Various accounting software will be required for student in order to help them to practice.12. Departmental Workshop TeamProf. Dr. RUTAZIBWA GérardDr. AHMED MUSADr. MUSIIME AndrewRUDAHIGWA OswaldULK ACCOUNTING PROPOSED PROGRAMME 187

MORISHO NENENSENGIYUMVA JacquesKABASHA MEDARD13. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 188

MODULE 31.Module Code: _ACC403.__ Faculty: ECONOMICS AND BUSINESS STUDIES2.Module Title:_ PUBLIC SECTOR MANAGEMENT3.Level: 5 Semester: 1 Credits:_12___4.First year of presentation: ____ Administering Faculty:ECONOMICS ANDBUSINESS STUDIES5. Pre-requisite or co-requisite modules, excluded combinationsHaving successfully completed Third Year6.Allocation of study and teaching hoursTotal student hours ____________LecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceTOTALStudenthours30 5010 1030 3010 10Staffhours10 --------10 --------10 1010 10120 1206.1. Brief description of aims and contentThe module covers theoretical and practical aspects of the implementation of the system ofPublic Sector management6.2. Learning OutcomesULK ACCOUNTING PROPOSED PROGRAMME 189

i) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:broad and integrated understanding of the well established basic principles of Publicsector managementii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Identify and analyse quantitative methods problems and issues related to the subjectarea of Public sector managementiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:Deploy the key techniques of the discipline Public enterprises and National Accountswith confidence and use it to support and enhance workiv) General transferable skillsHaving successfully completed the module, students should be able to:Exercise autonomy and initiative in some activities at a professional Level and takeresponsibility for own work and manage the work of others7. Indicative ContentPart 1 : SOEsTo acquaint the students with the assessment of public sector needs of a public organization,finding the sources of it and efficient utilization of these public enterprises.ContentsIntroduction to public sector management, Principle of public sector management (publicinterest, public service, effectiveness, efficiency, Private and public distinction, politicalenvironment. The nature of the public sector in Rwanda, the structure of the public sector inRwanda, the performance of the Rwanda public sector , the organic law, Governing bodies andthe staffThe budget provision , the other general measures, the legal Nature of SOEs, the SOEsFunctioning ,the Governing bodies, the legitimacy of SOEs, and the current public sector reformpolicies of the Rwandan Government. PRIVATISATION: What is privatisation, Origins ofULK ACCOUNTING PROPOSED PROGRAMME 190

privatisation, Why public enterprises inherently inefficient?, Rwanda’s privatisation strategy,Reasons for privatisation, Methods of privatisation, Privatisation procedures in Rwanda,Privatisation and internal environment, Privatisation and empirical evidence, Benefits ofprivatisation in Rwanda, Negative impact of privatisation on management and society. T heEntrepreneurial public Environment and GovtPart 2: Public sector AccountAccountability and Financial management issues relating to public sector organizations. Accountingfor governmental fund revenues and expenditures. Forms of public financial reporting. FinancialAccounting and reporting requirements of public sector organization. Private finance initiative andpartnerships in public sector reform. Use of accounting information in a selected aspect of publicsector change.8. Learning and Teaching StrategyThe students have to attend the lecture sessions. They are expected to do lot of exercises bytaking real life examples.9. ASSESSMENT STRATEGYThe students will be assessed by means of both formative and summative assessment throughcoursework and examination. Assessment comprises the submission of course works and awritten final examination. The allocation of marks for each examination in presented in the tablebelow.Assessment patternComponent Weighting (%) Learning objectives coveredIn-course assessment:I,ii,iii,ivassignments: 40Final assessment:I,ii,iii,ivFinal examination 60Strategy for feedback and student support during moduleStudents who have problems will be understood by giving home works and asking questions inthe class. In case they need additional explanation that will be provided as discussion group.ULK ACCOUNTING PROPOSED PROGRAMME 191

Indicative ResourcesBergmann, A. 2009. Public Sector Financial Accounting. Prentice HallFreeman, R. and Shoulders, C. 2009. Governemental and Non-profit Accounting. Prentice HallIves, M. and Razek, J. Introduction to Government and Non-for profit Accounting. Prentice Hall.10. Teaching/Technical AssistanceLCD projector with lap top11. Teaching TeamDr. KAAYA SirajeDr. SSEMWAGA AndrewKIMULI RonaldCHAMBARA Justin12. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date1SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali Campus23SignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedULK ACCOUNTING PROPOSED PROGRAMME 192

LibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 193

MODULE 41 Module Code: ......ACC404............_ Faculty: ECONOMICS AND BUSINESS STUDIES2. Module Title: PROFESSIONAL ACCOUNTANT AND FINANCIAL REPORTING3. Level: 5 Semester: 1 Credits: 124. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinationsHaving successfully completed Third Year6.Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceTOTAL30 5010 1030 3010 1010 --------10 --------10 1010 10120 1206.1 Brief description of aims and contentThe module aims at:-Making students aware of the Professional accounts and financial reporting environments-Making students aware of Historical evolution of Professional accounts and Financial reportingtheory and practices-Making students understanding Professional accounts and financial reporting as processes:Planning, organizing, coordinating and controllingULK ACCOUNTING PROPOSED PROGRAMME 194

-Making students understanding the various principles of each step of Professional accounts andfinancial reporting as processes-understanding the principles of Professional accounts and financial reporting-Making students understanding the different roles of framework.-Making students understanding decision making and leadership skills6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:Principles of each step or Professional accounts and Financial reporting functionThe Professional accounts and Financial reporting environmentDifferent roles of framework.ii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:apply principles of Professional accounts and Financial reporting in manufacturing orservice industriesapply Principles of Professional accounts and Financial reporting in any workingenvironmentapply Professional accounts and Financial reporting principles in any workingenvironmentiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:‣ plan strategically, tactically and operationally, to organize, to supervise and to controlin any working environment‣ teach or communicate to others all principles of Professional accounts and Financialreporting and of course apply them in a working environment.‣ explain different roles of framework.‣ explain decision making and leadership skillsiv) General transferable skillsHaving successfully completed the module, students should be able to: demonstrate managerial skills in a working environment (being public or private sector)ULK ACCOUNTING PROPOSED PROGRAMME 195

demonstrate conceptual, planning, organizing, coordinating and controlling skills in anyenvironment demonstrate teamwork skills in a working environment demonstrate decision making and leadership skills7. Indicative ContentPart 1: Professional AccountantWhat does an Accountant do?. Cost accounting, Accounting for lean enterprise,Resource consumption accounting, Throughput accounting, Transfer pricing, Resourcesand continuous learning, Management accounting tasks/ services provided,Bookkeeping · Cash and accrual basis · Constant Item Purchasing Power Accounting ·Cost of goods sold · Debits and credits · Double-entry system · Fair valueaccounting ·FIFO & LIFO · GAAP / International Financial Reporting Standards ·General ledger Historical cost · Matching principle · Revenue recognition · Trial balance.Balance sheet · Statement of cash flows · Statement of changes in equity · Statement ofcomprehensive income ·.Auditor's report · Financial audit · GAAS / ISA · Internal audit ·Part 2: Financial ReportingObjective of financial statements, Underlying assumptions, Historical ,Constant ItemPurchasing Power Accounting ,Qualitative characteristics of financial statements,Elements of financial statements, Recognition of elements of financial statements,Measurement of the Elements of Financial Statement, Concepts of Capital and CapitalMaintenance, Concepts of Capital, Concepts of Capital Maintenance and theDetermination of Profit, Requirements of IFRS,IASB current projects8. Learning and Teaching StrategyThe learning and teaching strategy will be student centred.9. Assessment StrategyAssignment (Research and presentation)ExaminationULK ACCOUNTING PROPOSED PROGRAMME 196

Assessment PatternComponent Weighting (%) Learning objectives coveredIn-course assessment:I,ii,iii,ivassignments: 40Final assessment:I,ii,iii,ivFinal examination 6010. Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available11. Indicative ResourcesCore Text (include number in library or URL) (inc ISBN) Sutton,T. 2004. Corporate Financial Accounting and Reporting. Prentice Hall Revsine, L and Collins, D. 2004. Financial Reporting and Analysis. Prentice Hall. Holmes, G. and Sugden, A. Interpreting Company Reports and Accounts. 2008.Prentice Hall.12. Teaching TeamRUDAHIGWA OswaldBYIRINGIRO BenjaminDUMBA ArafatULK ACCOUNTING PROPOSED PROGRAMME 197

13. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 198

MODULE 51 Module Code: ......ACC405..........._ Faculty: ECONOMICS AND BUSINESS STUDIES2. Module Title: MONEY AND BANKING3. Level: 5 Semester: 2 Credits: 124. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinationsHaving successfully completed Third Year6. Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceTOTAL30 5010 1030 3010 1010 --------10 --------10 1010 10120 1206.1 Brief description of aims and contentThe module aims at providing a comprehensive introduction to theoretical and applied issuesrelating to the banking industry. It introduces to banking, central banking and banking regulationsissues in bank management and comparative banking markets.ULK ACCOUNTING PROPOSED PROGRAMME 199

6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:BankingCentral BankingBanking RegulationsIssues in Bank ManagementTechniques and Practices of BanksComparative Banking Markets.ii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:apply principles of Money and Banking in manufacturing or service industriesapply Principles of Money and Banking in any working environmentapply Money and Banking principles in any working environmentiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:Demonstrate practical skills relating to BankingDemonstrate practical skills relating to Banking RegulationsDemonstrate practical skills relating to Issues in Bank ManagementDemonstrate practical skills relating to Techniques and Practices of BanksDemonstrate practical skills relating to Comparative Banking Markets.iv) General transferable skillsHaving successfully completed the module, students should be able to:Communicate on and diffuse knowledge relating to techniques and practices of banks.7. Indicative ContentIntroduction to Bank and Banking concepts-Role of Banks in the economic development ofthe country-Functions of Banks-Deposits and Deposit Mobilization-Lending-Lending policiesULK ACCOUNTING PROPOSED PROGRAMME 200

(secured/unsecured) Priorities-Agricultural Finance-Trade Finance.Foreign Exchange and Remittances and other services.Banker-Customer Relationship-Types of Accounts-Cheques-Features, endorsement,payment, dishonoring, collection of cheques-Discounting of bills of exchange-Advances against different securities –Mode of creatingcharges-Pledge and Mortgage-guarantee-Banking in Rwanda-commercial Banks-Unit Banking/Branch Banking-MoneyLenders and Indigenous Bankers-Rural Banks-Cooperative Banks-Privatisation of Banks.8. Learning and Teaching StrategyThe learning and teaching strategy will be student centred.9. Assessment StrategyAssignment (Research and presentation)Examination10. Assessment PatternComponent Weighting (%) Learning objectives coveredIn-course assessment:assignments: 40 I,ii,iii,ivFinal assessment:Final examination 60 I,ii,iii,iv11. Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions availableULK ACCOUNTING PROPOSED PROGRAMME 201

12. Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)CASU, B and GIRARDONE, C. 2006. Introduction to Banking. Prentice HallHOWELLS, P. and BAIN, K. 2008. The Economics of Money, Banking and Finance. PrenticeHallMISHKIN, F. 2007. Economics of Money, Banking and Financial Markets. Prentice Hall13. Teaching TeamDr. AHMED MUSAKANAKINTAMA RWAKABALINDA MANZI14. . UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date1SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali Campus23SignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorULK ACCOUNTING PROPOSED PROGRAMME 202

Seen and agreedSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusLibraryRUDASINGWA Justin, Director, Library, Kigali CampusICTQuality OfficeSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 203

MODULE 61 Module Code: ......ACC406.........._ Faculty: ECONOMICS AND BUSINESS STUDIES2.Module Title:ADVANCED TAXATION AND AUDITING3. Level: 5 Semester: 2 Credits: 124. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinationsHaving successfully completed Third Year6. Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceOther:TOTAL30 5010 1030 3010 1010 --------10 --------10 1010 10-------- ----------120 1206.1 Brief description of aims and contentThe module aims at:-Making students aware of the advanced Taxation and Auditing environments-Making students aware of Historical evolution of advanced Taxation and Auditing theory andpracticesULK ACCOUNTING PROPOSED PROGRAMME 204

-Making students understanding advanced Taxation and Auditing as processes: Planning,organizing, coordinating and controlling-Making students understanding the various principles of each step or advanced Taxation andAuditing as processes-Understanding the principles of advanced Taxation and Auditing-Making students understanding the different roles of framework.-Making students understanding decision making and leadership skills6.2 Learning OutcomesKnowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:Principles of each step or advanced Taxation and Auditing functionThe advanced Taxation and Auditing environmentDifferent roles of framework.Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:apply principles of advanced Taxation and Auditing in manufacturing or serviceindustriesapply Principles advanced Taxation and Auditing in any working environmentapply advanced Taxation and Auditing principles in any working environmentCommunication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:‣ Plan strategically, tactically and operationally, to organize, to supervise and to controlin any working environment‣ Teach or communicate to others all principles of advanced Taxation and Auditing andof course apply them in a working environment.‣ Explain different roles of framework.‣ Explain decision making and leadership skillsGeneral transferable skillsHaving successfully completed the module, students should be able to: demonstrate managerial skills in a working environment (being public or private sector)ULK ACCOUNTING PROPOSED PROGRAMME 205

demonstrate conceptual, planning, organizing, coordinating and controlling skills in anyenvironment demonstrate teamwork skills in a working environment demonstrate decision making and leadership skills7. Indicative ContentPart 1: Advanced TaxationTo introduce the taxation system of Rwanda with reference to the incomes earned by theindividuals partnership firms, associations co-operatives, trusts and corporations.Taxation of retirement paymentsTaxation of - individualso Partnershipo Companieso TrustsThe operation of the collection mechanism.Part 2: Advanced AuditingOBJECTIVETo equip the students’ with knowledge on the nature and concepts of auditing and its applicationto public and private business organizationsIntroduction to auditing: Distinction between auditing and accounting, Objects of audits,Types of audits, Users of audited reports, Internal versus external audits, Stages of an audit,Overview of the audit process, Background information about the client, Audit planning,controlling, recording and evaluationSubstantive tests and audit of profit and loss account and balance sheet; Definition,Techniques, Audit programmes, Tests of detail and analytical review, Directional testing,Techniques of analytical review of the profit and loss account, Audit of revenues; purchases,and salaries and wages, Audit of cash, account receivable, stocks including works-in-progress,and fixed assets, Audit of liabilities and owners equityErrors, fraud and other Irregularities; Types of errors, Fraud and defalcation, Otherirregularities, Detection, correction and prevention, Role of the auditor in respect to detectionand prevention of error and fraud, Auditor’s duty in event of errors, fraud and other irregularitiesdetected in the audit processULK ACCOUNTING PROPOSED PROGRAMME 206

Auditor’s report; Contents, Types; unqualified, qualified, disclaimer and adverse reports,Conditions requiring a report other than the standard unqualified reportAuditing of Information Systems: Impact of computer on the auditor, internal controls in acomputerized environment, Approaches to audit of computerized systems; auditing through thecomputer or round the computer8. Learning and Teaching StrategyThe learning and teaching strategy will be student centred.9. Assessment StrategyAssignment (Research and presentation)Examination10. Assessment PatternComponent Weighting (%) Learning objectives coveredIn-course assessment:assignments: 40 I,ii,iii,ivFinal assessment:Final examination 60 I,ii,iii,iv11 Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)ULK ACCOUNTING PROPOSED PROGRAMME 207

14 Teaching TeamMUTSINZI CyrilleRUYUMBU PeterNDAYIZEYE Gervais14. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 208

MODULE 71 Module Code: ......ACC407.........._ Faculty: ECONOMICS AND BUSINESS STUDIES2 Module Title: PROJECT MANAGEMENT3. Level: 5 Semester: 2 Credits: 124. First year of presentation: 2011 Administering Faculty: ECONOMICS AND BUSINESSSTUDIES5. Pre-requisite or co-requisite modules, excluded combinationsHaving successfully completed Third Year6. Allocation of study and teaching hoursTotal student hours ____________StudenthoursStaffhoursLecturesSeminars/workshopsPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceTOTAL30 5010 1030 3010 1010 --------10 --------10 1010 10120 1206.1 Brief description of aims and contentThe objective of this module is to provide students with procedures, tools and techniques ofmanaging effectively a project6.2 Learning Outcomesi) Knowledge and UnderstandingHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:ULK ACCOUNTING PROPOSED PROGRAMME 209

A project, its phases and typology of projectsProject technical and commercial feasibility analysisProject financial and economic profitability appraisalProject human resources, risks, procurements management aspectsii) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Apply acquired knowledge on Project technical and commercial feasibility analysisApply acquired knowledge on Project financial and economic profitability appraisalApply acquired knowledge on Project human resources, risks, procurementsmanagement aspectsiii) Communication/ICT/Numeracy/Analytic Techniques/Practical SkillsHaving successfully completed the module, students should be able to:Analyse a project technical and commercial feasibilityAppraise a project financial and economic profitabilityiv) General transferable skillsHaving successfully completed the module, students should be able to: Communicate and diffuse knowledge on the analysis of a project technical andcommercial feasibility Communicate and diffuse knowledge on how to appraise a project financial andeconomic profitability7 Indicative ContentConcept of a project - Definition – types of projects – Project specification – project life cyclephases – Project management concepts – the project Management and responsibilities ofproject Manager – Project Management as a profession.Project Planning – Planning stages – tools and techniques – Analysis for Project planning –CPM – PERT –Time Scale Analysis – Market and Demands Analysis, information sources,survey, demands forecasting – Technical Analysis, preliminary test and studies, location, size,production technology, equipment, layout of site, work schedule, Project cost Analysis –costestimation of the project, material, labor and overhead cost, BEP of project, Project cost report -ULK ACCOUNTING PROPOSED PROGRAMME 210

Investment Analysis, alternatives of investment proposal, sources of finance for project,bankers view of finance financial feasibility evaluation of project profitability tools –ProjectReport – Report writing, technical cost, investment, demand and marketing, rate of return,appraisal of project.Project Implementation – project implementation stages - procedures for project implementation– Bottlenecks in project implementation – guidelines for effective project implementation.Project Controlling and monitoring – project management controlling – essentials, tools andtechniques of monitoring machinery – performance control – schedule control – projectmanagement environment.8 Learning and Teaching StrategyThe learning and teaching strategy will be student centred.9 Assessment StrategyAssignment (Research and presentation)Examination10 Assessment PatternComponent Weighting (%) Learning objectives coveredIn-course assessment:assignments: 40 I,ii,iii,ivFinal assessment:Final examination 60 I,ii,iii,iv11 Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)ULK ACCOUNTING PROPOSED PROGRAMME 211

PINTO, K. 2007. Project Management. Prentice HallMAYLOR, H. 2005. Project Management. Prentice HallLEVY, H. and POST, T. Investments. 2005. Prentice HallBOARDMAN, A and GREENBERG, D. 2006. Cost Benefit Analysis. Prentice HallUnited Nations, Guide to Practical Project Appraisal – Vienna.United Nations, Manuel for the Preparation of Industrial FeasibilityStudies - Vienna13. Teaching TeamDr. KAAYA SirajeOKOKO OSAMBORUDAHINGWA OswaldMUGABO Jean PaulULK ACCOUNTING PROPOSED PROGRAMME 212

15 UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceULK ACCOUNTING PROPOSED PROGRAMME 213

MODULE 86 1 Module Code: _ACC 408......... Faculty: ECONOMICS & BUSINESS STUDIES2 Module Title:__GENERAL SKILLS 4..............................................................................7 Level: 5 Semester: 2 Credits: 128 First year of presentation: 2011 Administering Faculty:... ECONOMICS & BUSINESSSTUDIES9 Pre-requisite or co-requisite modules, excluded combinationsHaving completed successfully the third year of studies6. Allocation of study and teaching hoursTotal student hours ____________LecturesPractical classes/laboratoryStructured exercisesSet reading etc.Self-directed studyAssignments – preparation and writingExamination – revision and attendanceTOTALStudenthours40 5010 1030 4010 10Staffhours10 --------10 --------10 10120 1206.1 Brief description of aims and contentThe objective of this course is to equip students with ICT 3 highly practical skills needed on themarketplace. Trainees will learn the functioning of a computer, the desktop environment, and filemanagement. Then, they will learn how to use effectively various software for decision support .A particular attention will be put on the fact that best practice and quality issues are understoodand implemented so as to help trainees improve productivity at work.ULK ACCOUNTING PROPOSED PROGRAMME 214

6.2 Learning Outcomesvii) Knowledge and Understanding; Cognitive/Intellectual skills/Application of Knowledge;Communication/ICT/Numeracy/Analytic Techniques/Practical Skills and GeneralTransferable SkillsHaving successfully completed the module, students should be able to demonstrateknowledge and understanding of:- Master various accounting management oriented software: accounting , finance,other- Work with MS Word at a very advanced level- Develop effective presentations using MS PowerPoint- Managing various database management software- Display competency in using an application software commonly used in his/herprofessionThis module is for:-Providing students with sufficient knowledge in the four language skillsListening, Speaking, Reading, Writing, and availing students with techniques incorrespondence and communication,-To make students understand that English is a vital working tools globally.viii)Knowledge and UnderstandingHaving successfully completed the module, students should be able todemonstrate knowledge and understanding of:The fundamental knowledge in English letter writing and other business documentarywritings, and the importance of English in generalix) Cognitive/Intellectual skills/Application of KnowledgeHaving successfully completed the module, students should be able to:Apply the English language skills in the day-to-day life.ULK ACCOUNTING PROPOSED PROGRAMME 215

7. Indicative ContentPart 1: ICT Skills 4Concept of a System, types of system, elements of a system – Business organisation as asystem – systems approach to problem solving.Data Us Information, Concept of an Information system – Hardware, Software trends andselection issues –Transaction processing systems Office Automation system Decision supportsystems Introduction to Artificial Intelligence – Expert Systems their Business ApplicationsComputer communication and their relevance to Business Managing Information System, Datasecurity Aspects Management Information System for business functions-Finance, HumanResource, Marketing, Operations.Part 2: ENGLISH SKILLS 4. i: indefinite adjectives. ii : conjuctions. iii: formal writing. iv: composition writing. v: active and passive modes. vi: phrasal verbs. vii: question tags. viii: gerunds. ix: language functions. x: summarizing and paraphrasing. xi: consolidation10. Learning and Teaching Strategy. Student centered:-Face to face lectures-giving students research topics- WorkshopsULK ACCOUNTING PROPOSED PROGRAMME 216

11. Assessment Strategy-practical group class work-Individual practical course work-Various assignments and lastly the final examination on the general module10 Assessment PatternComponent Weighting (%) Learning objectivescoveredIn-courseassessment:Computer LaboratoryPractice and LanguageCentre LaboratoryExercices60% 1, 2, 3Final assessment:End-of-SemesterExamination40% 1, 2, 311 Strategy for feedback and student support during module Each Presentation is marked, marks post on the course Web on the University OnlineCampus Platform, with immediate feedback (direct contact with the student or contactthrough the online courses platform); Specimen examination papers and solutions available12 Indicative ResourcesCore Text (include number in library or URL) (inc ISBN)Indicative Reading ListULK ACCOUNTING PROPOSED PROGRAMME 217

MCKeen, J. and Smith, H. 2009. IT Strategy in Action. Prentice HallAdvanced MS Office Packages Textbooks.ULK Centre of Languages Year 2 Text Book.13. Teaching/Technical AssistanceThe ULK Main computer Lab will be required for Computer Practices on PresentationsTechniques as well as on Performance Analysis and Financial Analysis Practical Assignments.Computer requirementsA Personal Computer as well as a projector will be required, in class, during the face to facelectures.14: Teaching TeamDr. NDAYAMBAJE PiusUWITONZE AlfredNSENGIYUMVA JuvénalBUCYANA BOSCOBAKUNZI THEOTIMEULK ACCOUNTING PROPOSED PROGRAMME 218

15. UNIT APPROVALDeans and Heads of all Departments contributing to the programme to confirm agreement.Department Dean/Head of Department Date231SignatureDr SSEMWAGA Andrew, Dean, Economics & Management, Gisenyi CampusDr KAAYA SIRAJE, Dean, Economics & Management, Kigali CampusSignatureMUGABO Jean Paul, Head of Department, Gisenyi CampusNDABATEZE Abraham, Head of Department, Kigali CampusSignatureProf. Dr. NKURUNZIZA Jean Pierre, Vice-Rector Academic, Gisenyi CampusDr. GASIBIREGE Rose, Vice-Rectors Academics, Kigali Campus4 SignatureProf. Dr. NGAGI Alphonse, RectorSeen and agreedLibraryICTQuality OfficeSignatureRUKANIKA Léonard, Director of Library, Gisenyi CampusRUDASINGWA Justin, Director, Library, Kigali CampusSignatureDr. NDAYAMBAJE Pius, Dean, Science & TechnologySignatureOKOKO OSAMBO, Director, Quality AssuranceEnd of the Programme Proposal & Modules Descriptionsfor the Accounting ProgrammeULK ACCOUNTING PROPOSED PROGRAMME 219

ACCOUNTING PROPOSED PROGRAMMEINDICATIVE RESOURCES ISBN NUMBERSTITLE OF THE BOOKISBNCATEGORYISBN NUMBERTODARO, M. and SMITH, S. C. 2008. EconomicDevelopment. Addison Welley ISBN 13: 978-1-4058-7424-3MACKINNON, D. and CUMBERS, A. 2007. Anintroduction to economic geography globalisationuneven development and place . Prentice Hall ISBN 13: 978-0-13-129316-8SCHILLER, B. 2008. The Economics of Poverty.Prentice Hall ISBN 13: 978-0-13-188969-9STUTZ, F. and WARF, B. 2007. The World Economy.Prentice Hall ISBN 13: 978-0-13-243689-2WEIL, D. 2009. Economic Growth. Addison Welley ISBN 13: 978-0-321-56436-8Dern, DP. 1994. The internet guide for new users. NewYork: McGraw-Hill. ISBN 13: 0-07-016510-6Amend, Robert H & Schrader, Micheal A. 1994. Mediafor business. Knowledge industry publication. ISBN 13: 978-0867292640Ashley, A. 1993. A handbook of commercialcorrespondence. Workout Oxford: University press. ISBN 13: 978-0194572149Burton, SH. 1987. Workout English GCSE. Avon:Macmillan Educational. ISBN : 0333643585ULK ACCOUNTING PROPOSED PROGRAMME 220

Naterop, Bertha, Weis, Erich and Haberfellner,Eva1996. Business letter for all. Oxford: Universitypress ISBN 13: 9780195802320Roach, John, M. 1995. Writing better letters, Reports,and Memos. Amacom. ISBN 13: 9780814469491Sillars, Stuart 1988. Success in communication.London: John Murray. ISBN 13: 9780719545238HUBBARD, A and O’BRIEN,A. 2007. Essentials ofEconomics. Prentice Hall ISBN 13: 978 - 0 - 13 - 605057 - 5CASE, K. and FAIR, R. C. 2007. Principles of Economics.Prentice Hall ISBN 13: 978 - 0 - 13 - 232291 - 1STIGLITZ, J. 2000. Principles of Economics, D BoeckUniversité, Paris ISBN 13: 978 - 0 - 39 -392863 - 1Mankiw N.G. 2000. Principles of Economics. SouthWestern College Publishing ISBN 13: 978 - 0030259517Jacques,I. 2007. Mathematics for Economics andBusiness.Prentice Hall ISBN 13: 978 - 0 - 273 -70195 -8Comes A et Bargues, Mathematiques-Terminales C etD, Tome 1, Vuibert, Paris, 1973. ISBN 13: 978 - 2216100606Demidovic B.P, Exercices et problemes d’analyse, edSciences, Moscou, 1969. ISBN: 8428300496Archinard Gabriel et Guerrien Bernard, Analysemathématique pour économistes, cours et exercicescorrigés, 4eme édition, Economica, Paris,1942. ISBN 13: 978 - 2717822403ULK ACCOUNTING PROPOSED PROGRAMME 221

Esch Louis, Mathématiques pour économistes etgestionnaires, ed. De Boeck,Bruxelles, 1992 ISBN 13: 978 - 2804127749Barrow, M. 2006. Statistics for Economics, Accountingand Business Studies. Prentice Hall ISBN 13: 978 - 0 - 27368308 -7Baillargeon G. et Rainville J. Statistique appliquée ;Tests statistiques ; Régression et corrélation, ed. SMG,Trois rivières, Québec, 1977 ISBN 13: 9782890940000Cartier J. et Alic, inference statistique, d. Sciences etculture, Inc, Montreal, 1977 ISBN 13: 9780885670000Dagnelie P., théorie et méthodes statistiques, Vol 1, Lastatistique descriptive et les fondements del’inférence statistique, PAG, Gembloux, 1984 ISBN: 2870160259Murray R. Spiegel, Théorie et applications de laStatistique, Serie Schaum, MC GRAW HILL, Paris, 1990 ISBN 13: 9782704200160Parreins G., Techniques statistiques, moyens rationnelsde choix et de décision, Dunod Technique, Bordas,Paris,1974. ISBN 13: 978 - 2040031411Augustine BENEDICT and Barry ELLIOT. 2008. FinancialAccounting: an Introduction. Prentice Hall. ISBN 13: 978 - 0 - 273 - 68885 - 3Jagdish KOTHARI and Elisabeth BARONE. 2006.Financial Accounting. Prentice Hall. ISBN 13: 978 - 0 - 273 - 69319 - 2Alain FAYEL&Daniel PERNOT : Comptabilité généralede l’entreprise : manuel et application ,12 ème éd,Dunod, Paris, 2001 ISBN 13: 978 - 2100489534Bernard CASPAR & Gérard ENSELME : Manuel decomptabilité approfondie et révision, 4ème éd. LITEC,Paris ,2001 ISBN 13: 9782711005466ULK ACCOUNTING PROPOSED PROGRAMME 222

Gilbert CASTELLINO&Pierre ROMELAER : Comptabilitéprive, EDICEF, 1988 ISBN 13: 9782850694929Bernard ESNAULT & Christian HOARAU : Comptabilitéfinancière, PUF, Paris, 1994 ISBN 13: 978 - 2130523536ROSSIGNOL, A. et al. : Méthode et techniquescomptables : initiation comptable, Fouché, Paris, 1971 ISBN 13: 978 - 2 - 216 - 00651 - 9Bernard CASPAR &Gérard ENSELME : Manuel decomptabilité approfondie, 6ème èd.Librairie de courde cassation, Paris, 1996 ISBN 13: 978 - 7110 - 0684 - 7ANSALDI, Jean : Ethique et sanctification, 1983 ISBN 13: 978 - 2830901566BONHOEFFER, Dietrich : Ethique, 1965 ISBN: 0014 - 1941BRACKMAN, Colette : Histoire d’un génocide, 1995 ISBN 13: 978 - 2213593562CHRETIEN, Jean Pierre : Rwanda, les medias dugénocide, éditions KARTHALA, Paris, 1995 ISBN 13: 978 - 2865376216CROUSSE, Bernard et ROUBAN, Luc : Progrèsscientifique et débat éthique, 1989 ISBN: 2204031878KAGAME, Alexis : Un abrégé de l’histoire du Rwandade 1853à1972, 1975 ISBN 13: 978 - 1 - 84162 - 1807MISSER François : Vers un nouveau Rwanda, entretiensavec Paul Kagame, éditions Karthala, Juin 1995 ISBN 13: 978 - 2930088150ULK ACCOUNTING PROPOSED PROGRAMME 223

WARREN, Rick : Une vie motivée par l’essentiel, 2006,translation from the purpose driven life, 2002,Purpose Driven Ministries, California, USA ISBN 13: 978 - 1422801673LOVELL, Alan: Business Ethics and Values, 2006,Prentice Hall. ISBN 13: 978 - 0 - 273 -69478 - 6Saunders, M.; Lewis, P. and Thornhill, A. 2009.Research Methods for Business Students. Prentice Hall. ISBN 13: 978-0-273-71686-0Boddy, D. (2008). Management: An Introduction.Prentice Hall ISBN 13: 978 - 1 - 4058 - 8734 -2PJ Smit and GJ de J Cronjé (2002). Managementprinciples. Addison Welley. ISBN 13: 978 - 0702172953Stephen Robbins and David Decenzo (2004).Management: l’essentiel des concepts et despratiques ISBN 13: 978 - 0136079286Thompson and Strickland (2003). Strategicmanagement : practices and concepts. McGraw Hill. ISBN 13: 978 - 0072285482George R. TERRY et Stephen FRANKLIN (1985) Lesprincipes du management 330B – GEO - 604 ISBN 13: 978 - 2717809817J S CHANDAN (2006) Management : Concepts andstrategies, 330B – JS - 1841 ISBN 13: 978 - 0706990300Steven ten Have and allii (2003), Key management:330B – STE - 1655 ISBN 13: 978 - 0273712602MARK, S. JOSHI, Concepts and practice ofmathematical finance, second edition, October, 2008.Cambridge University Press ISBN 13: 978 - 0521823555ULK ACCOUNTING PROPOSED PROGRAMME 224

GERARD CORNUEJOLS, Optimization methods infinance, December 2006. Cambridge University Press ISBN 13: 978 - 0521861700ANDERSON, D, SWEENEY AND T. A. WILLIAMS.Quantitative Methods for Business, September 2003.South Western Division of Thompson Learning ISBN 13: 978 - 0324653489AGRESTI, A., Statistical Methods for the SocialSciences, July 2006. Pearson Education ISBN 13: 978 - 0137131501VHIMANI, A.; HORNGREN, C.; DATAR, S. and FOSTER,G. (2008). Management and Cost Accounting. PrenticeHall. ISBN 13: 978 - 1 -4058 - 8820 - 2ATKINSON, A. (2007). Management Accounting.Prentice Hall ISBN 13: 978 - 0 - 13 -242733 -3HORNGREN, C.; DATAR, S. and FOSTER, G. (2009). CostAccounting. Prentice Hall ISBN 13: 978 - 0 - 13 - 135558 - 3MELVILLE, A . 2007. Taxation. Prentice Hall ISBN 13: 978 - 0 - 273 - 71232 - 9MCLANEY E. 2007. Business Finance. Prentice Hall ISBN 13: 978 - 0 - 273 - 70262 -7PARKIN, M. 2008. Principles of Microeconomics.Addison Welley ISBN 13: 978 - 0 - 13 156389 - 6HUBBARD, G. and O’BRIEN, A. 2008. Microeconomics.Prentice Hall ISBN 13: 978 - 0 - 503626 -6CASE, K. and FAIR, R. 2007. Principles ofMacroeconomics. Prentice Hall ISBN 13: 978 - 0 - 13 - 156389 - 6ULK ACCOUNTING PROPOSED PROGRAMME 225

HUBBARD, G. and O’BRIEN, A. 2008. Microeconomics.Prentice Hall ISBN 13: 978 - 0 - 503626 - 6FOOT, M. and HOOK, C. 2008. Introducing HumanResource Management. Prentice Hall. ISBN 13: 978 - 0 - 273 - 71200 - 8TORRINGTON, D. ; TAYLOR, S. and HALL, L. 2008.Human Resource Management. Prentice-Hall ISBN 13: 978 - 0 - 273 - 21075ROLLINSON, D. 2008. Organizational Behaviour andAnalysis. Pearson. ISBN 13: 978 - 0 - 273 - 71114 - 8George R. TERRY et Stephen FRANKLIN (1985) Lesprincipes du management. Economica ISBN 13: 978 - 2717809817J S CHANDAN (2006) Management : Concepts andstrategies. Sangam Books Ltd ISBN 13: 978 - 0706990300KOTLER, P. and KELLER, K. 2009. MarketingManagement. Prentice Hall ISBN 13: 978 - 0 -13 -600998 - 6SLACK, N.; CHAMBERS, S. and JOHNSTON,R. 2007.Operations Management. Prentice Hall ISBN 13: 978 - 1 - 4058 - 4700 - 1BOWERSOX, D. and CLOSS, D. 2000. LogisticalManagement. New Dehli: MacGraw Hill ISBN 13: 978 -0070068834Wachowicz,J. and Horne, J. 2009. Fundamentals ofFinancial Management. Prentice Hall. ISBN 13: 978 - 0 - 273 - 71363 - 0Demarzo, P and Berk,J. 2009. Corporate Finance: theCore. Prentice Hall. ISBN 13: 978 - 0 - 201 - 74159 - 9ULK ACCOUNTING PROPOSED PROGRAMME 226

Lewellew, W. (2000) Financial Management, anintroduction to principles and practice, South WesternCollege ISBN: 0046 - 3892Walsh, Ciaran (2006). Key Management Ratios, 4thEdition, Financial Times - Prentice Hall ISBN 13: 978 - 0273719090Fraser, L. and Ormiston, A. 2007. UnderstandingFinancial statements. Prentice Hall ISBN 13: 978 - 0 - 13 -187856 - 3Schoenebeck, K. 2007. Interpreting and analyzingFinancial statements. Prentice Hall ISBN 13: 978 - 0 - 13 - 239190 - 0Drury C. Management and Cost Accounting, 7thEdition, Thomson Learning ISBN 13: 978 - 1844805662Horngren,C.T., Datar S.M. and Foster G. CostAccounting: A Managerial Emphasis, Pearson PrenticeHall ISBN 13: 978 - 0 - 13 - 135558 - 3Garrison R.H., Noreen,E.W. and Seal W. ManagementAccounting (European Edition), McGraw Hill ISBN 13: 978 - 0077121648O'Regan, Philip (2006). Financial Information Analysis,2e, Chichester, John Wiley ISBN 13: 978 - 0 - 470 - 26572 - 9Ward, AnneMarie (2007) Finance: Theory and Practice,Institute of Chartered Accountants of Ireland ISBN 13: 978 - 0903854481MCKeen, J. and Smith, H. 2009. IT Strategy in Action.Prentice Hall ISBN 13: 978 - 0136036319JAIN, S.P. & NARANG, K.L. Advanced Accountancy:Corporate Accounting. ISBN: 81-272-1400-0, KalyaniPrinting. ISBN: 81 - 272 - 1400 - 0ULK ACCOUNTING PROPOSED PROGRAMME 227

REVSINE, L; COLLINS, D. and JOHNSON, B. 2004.Financial Reporting and Analysis. Prentice Hall ISBN 13: 978 - 0 - 13 - 201788 - 6Elliott, B and Elliott, J. Financial Accounting andReporting, Current Edition. Van Nostrand Reinhold. ISBN 13: 978 - 9998918993Alexander, D., Britton, A and Jorissen, A. InternationalFinancial Reporting and Analysis, Current Edition.Cengage Learning Emea. ISBN 13: 978 - 1408032282Principles of Auditing: Paul M Manasseh, McMoreAccounting Books ISBN: 9966 - 90901X-XModern Auditing. 2006. G. Cosserht, John Wiley andSons Ltd. ISBN 13: 978 - 0470319734Auditing and Assurance Services and ACL Software.2008. Arens, A and Elder, R., Prentice Hall ISBN 13: 978 - 0 - 13 -245225 - 0KAPLAN, R. and ATKINSON, A.. 1998. AdvancedManagement Accounting. Prentice Hall ISBN 13: 978 - 0 - 13 - 080220 - 0HOQUE, Z. 2006. Strategic Management Accounting.Pearson Education Australia ISBN 13: 978 - 0733984457HOPPER, T.; NORTHCOTT, D. and SCAPENS, R. 2006.Issues in Management Accounting. Pearson EducationAustralia ISBN 13: 978 - 0273702573Bernard CASPAR &Gérard ENSELME : Manuel decomptabilité approfondie, 6ème èd.Librairie de lacour de cassation, Paris, 1996 ISBN 13: 978 - 2711002450Alain FAYEL&Daniel PERNOT : Comptabilité généralede l’entreprise : manuel et application ,12 ème éd,Dunod, Paris, 2001 ISBN: 2100489526ULK ACCOUNTING PROPOSED PROGRAMME 228

Bernard CASPAR &Gérard ENSELME : Manuel decomptabilité approfondie et révision, 4ème éd.LITEC,Paris ,2001 ISBN 13: 978 - 2 - 7110 - 0684 - 7Gilbert CASTELLINO&Pierre ROMELAER : Comptabilitéprivée, EDICEF, 1988 ISBN 13: 978 2850694929Bernard ESNAULT & Christian HOARAU : Comptabilitéfinancière, PUF, Paris, 1994 ISBN 13: 978 - 2130523536Bomney,M. and Steinbart, P. 2009. AccountingInformation systems. Prentice Hall ISBN 13: 978 - 0 -13 - 500937 - 6Boczko, T. 2008. Corporate Accounting Informationsystems. Prentice Hall. ISBN 13: 978 - 0 - 273 - 68487 - 9Bodnar, G. and Hopwood, W. 2004. AccountingInformation Systems. Prentice Hall. ISBN 13: 978 - 0 - 13 - 122851 -1Davenport, T, Mission Critical - Realizing the promiseof enterprise systems, Havard Business ISBN 13: 0875849067Audrey J. Roth (1989). The Research papers process:form and content. Harcourt College. 1999. ISBN 13: 978 - 0155066298Bateman and Snell (1996) Entrepreneurship. StateUniversity of New York Press ISBN 13: 978 - 0073040257Donald, L. Sexton & Bowman-Upton, B. 1991.Leadership and Entrepreneurship.Quorum Books. ISBN 13: 978-1567200430Hisrich, R D & Peters, M. 1998. Entrepreneurship 4 thEdition. Boston: Irwin ISBN 13: 9780072314069ULK ACCOUNTING PROPOSED PROGRAMME 229

Schumpeter,J. (1950) Capitalism, Socialism, andDemocracy, 3rd edition, Harper & Row, New York, 1950. ISBN 13: 0415 - 10762 - 8Keneth D. Bailey (1990). Socio Entropy Theory. StateUniversity of New York Press. ISBN 13: 07914 - 0056 - 5Keneth D. Bailey (1987). Sociology and the NewSystems Theory. State University of New York Press. ISBN 13: 07914 - 1744 - 1Longenecker, JG, Moore, CW & Peter, JW.2000.Small business management. an entrepreneurialemphasis. 11 th edition. Ohio: South-WesternPublishing. ISBN 13: 978 - 0 - 538 - 73711 - 1Mannheim and C. Rich (2005). Empirical PoliticalAnalysis. Longman ISBN 13: 978 - 0321298607Megginson & Byrd. 2008. Small BusinessManagement. McGraw Hill Irwin. ISBN 13: 978 - 0073405070McClelland, D. The Achieving Society, Van Nostrand,Princeton NJ, 1961. ISBN 13: 978 - 0029205105Moses and Kalton (1971). Introduction to SurveySampling. Sage Publications. ISBN 13: 08039 - 2126 - 8Stoner, Freemen & Gilbrt. 1996. Entrepreneurship.Management. Prentice Hall. 1995. ISBN 13: 0131087479Timmons JA. 1994. New Venture creation:entrepreneurship for the 21st century. 4th edition.Chicago: Irwin. ISBN 13: 978 - 0071276320Introduction to Management Science, Cook TM andR.A. 1989. Russel. Prentice Hall ISBN 13: 978 - 0134863177ULK ACCOUNTING PROPOSED PROGRAMME 230

Quantitative Methods for Management Decisions.William P. 1985. McGraw Hill ISBN 13: 978 - 0070125186Paulin V. Young, Social Science Research Methodology,Phi. ISBN 13: 9788120300859Goodie and Hatt, Scientific Research Methodology.McGraw Hill ISBN 13: 978 - 0070852600Kothari CR, Research Methodology, Methods andTechniques – Wiley Eastern New Delhi ISBN 13: 978 - 81224 - 2488 - 1Wilkinson TS and PL Bhandarker, Methodology andTechniques of Social Research, Himalaya PublishingHouse, Mumbai. ISBN 13: 978 - 0906654415Choi, F. and Meek, G. 2008. International Accounting.Prentice Hall ISBN 13: 978 - 0 - 13 - 813388 - 7Nobes, C. and Parker, R. 2008. ComparativeInternational Accounting. Prentice Hall ISBN 13: 978 - 0 - 273 - 71476 -7Roberts, C. ; Weetman, P. and Gordon, P. 2008.International Corporate Reporting. Prentice Hall. ISBN 13: 978 - 0 - 273 - 71473 - 6Bergmann, A. 2009. Public Sector FinancialManagement. Prentice Hall ISBN 13: 978 - 0 - 273 - 71354 - 8Freeman, R. and Shoulders, C. 2009. Governementaland Non-profit Accounting. Prentice Hall ISBN 13: 978 - 0 - 13 - 503166 - 7Ives, M. and Razek, J. Introduction to Government andNon-for profit Accounting. Prentice Hall. ISBN 13: 978 - 0 - 13 - 207428 - 5ULK ACCOUNTING PROPOSED PROGRAMME 231

Sutton,T. 2004. Corporate Financial Accounting andReporting. Prentice Hall ISBN 13: 978 - 0 - 273 - 67620 - 1Revsine, L and Collins, D. 2004. Financial Reportingand Analysis. Prentice Hall. ISBN 13: 978 - 0 - 13 - 201788 -6Holmes, G. and Sugden, A. Interpreting CompanyReports and Accounts. 2008. Prentice Hall. ISBN 13: 978 - 0 - 273 - 71141 - 4CASU, B and GIRARDONE, C. 2006. Introduction toBanking. Prentice Hall ISBN 13: 978 - 0 -273 - 69302 - 4HOWELLS, P. and BAIN, K. 2008. The Economics ofMoney, Banking and Finance. Prentice Hall ISBN 13: 978 - 0 - 273 - 71039 - 4MISHKIN, F. 2007. Economics of Money, Banking andFinancial Markets. Prentice Hall ISBN 13: 978 - 1 - 4082 - 0072 - 8PINTO, K. 2007. Project Management. Prentice Hall ISBN 13: 978 - 0 - 13 - 009233 - 5MAYLOR, H. 2005. Project Management. Prentice Hall ISBN 13: 978 - 0 - 273 - 70431 - 7LEVY, H. and POST, T. Investments. 2005. Prentice Hall ISBN 13: 978 - 0 - 273 - 65164 - 2BOARDMAN, A and GREENBERG, D. 2006. Cost BenefitAnalysis. Prentice Hall ISBN 13: 978 - 0 - 13 - 143583 - 4ULK ACCOUNTING PROPOSED PROGRAMME 232