ADDIS ABABA UNIVERSITY

COLLEGE OF BUSINESS AND ECONOMICS

DEPARTMENT OF ACCOUNTING AND FINANCE

Curriculum

For

Degree of Bachelor of Arts in Accounting and Finance

2019/20
EXECUTIVE SUMMARY

Name of the Degree Program: ACCOUNTING and FINANCE

BA in Accounting and Finance Draft Curriculum

Name of the Degree to be awarded: Degree of Bachelor of Arts in ACCOUNTING and
FINANCE

Degree to be awarded by: Subjected to the Approval of the Senate of Respective University

Standard/Regular Period of Study: 4 Academic Years with 8 Semesters

Commencement of the Program: 2011 E.C. / 2019/20

Fees / Charges for Regular Students: Cost-sharing

Class Size: 35 – 40 Students

BA in Accounting and Finance Draft Curriculum

 Mode of Delivery: Mixed

1. Background of the Program

Accounting as a profession had emerged following the ever increasing needs of mankind in the
social, economic and business environment. The accounting profession has shown a continuous and
tremendous growth in the business world. This evolution of the accounting practice ranges from the
ancient civilization periods of the Babylonians and Egyptians when payments for daily workers were
used to be calculated on clay, as today’s practice where Computerized Accounting Information
Systems that are used for generation of financial information which is very useful for making reliable
business decisions. The significance as well as momentum of growth of the accounting discipline has
increased after the 18th century Industrial Revolution of the Great Britain which has brought a series
of radical changes in the Content, Concept and Context of many of the professional fields,
particularly those under the shadow of Business and Economics.

In the existing organizational dynamics and global integrations, the importance of vibrant Accounting
and Finance professionals is indisputable. The central role of accountancy and finance in society
make them interesting disciplines in their own right, especially for those who are interested in how
economic or financial activities of any economic players, both at the micro and macro level,
influences and structures our lives.

Over the past periods, the program has long been working on the conventional knowledge based
course based delivery system with its many drawbacks including lack of academic coherence, poor
assessment and evaluation, fragmented knowledge, poor quality and relevance of the curriculum as a
whole which could not produce highly qualified and competitive graduates at the job markets.

The modularized curriculum constitutes modules and courses carefully designed to transform the
conventional academic incoherence approach to competence based teaching/learning approach
behind the modularization.

2. Rationale of the Program

BA in Accounting and Finance Draft Curriculum

 Accounting and Finance, in the modern context of business, is a Financial Information and
Communication System that provides various groups of decision makers with valuable and reliable
information that makes a difference in their day-to-day business decisions.

The basic rationale of the program is attributed to the observed continuously flourishing of different
organizations in Ethiopia, along with the rapid pace of development of Ethiopian economy over the
past periods. Different countries in general, and Ethiopia, in particular host various organizations:
private, governmental, profit making, non-profit making, service, manufacturing organizations, etc.
The business world is becoming increasingly complex and is facing new and greater challenges
continually. The Accounting and Finance profession, a key profession in modern business society,
will have to meet these challenges. Given the volatility of events, the Accounting and Finance
education program needs to provide new skills and knowledge to Accounting and Finance graduates
who enter the profession.

This program is designed to prepare students for careers in Accounting and Finance in all economic
sectors such as business, not-for-profit, and government organizations. The areas of Accounting and
Finance study are financial Accounting, cost and managerial Accounting, tax Accounting,
Accounting information systems, Government and non-profit Accounting, Finance, and auditing. In
addition to the above mentioned input of the program, it combines and applies several supporting
subject fields including law, information technology, quantitative techniques and economics pertinent
to the accounting and finance agenda.

3. Rationale for Curriculum Review

Many scholars working for the quality of the world education strongly recommend that curriculum
should be flexible across time, place and discipline so that the practice of curriculum design and
delivery is based on the actual practice of countries development capacity and updated technological
demand/advancements. For this reason, in 2012/12 (2005EC), public universities in Ethiopia have
designed and implemented a new modular based approach to promote innovative curricula, assure
quality education and produce competent graduates that can make a difference in the overall progress
of the country. However, it was again found that an overall revision of the curriculum is needed

BA in Accounting and Finance Draft Curriculum

 which is in line with the education road map of the country. The new curriculum is launched in
2019/20 and has become a four-years full time program.

While developing the modular curriculum, there was consensus among curriculum scholars that the
delivery system of the old accounting and finance curriculum followed disciplinary approach rather
than focusing on the competency of the students. The old curriculum also focused on teachers’
engagement rather than students’ engagement and lacked natural flow and unity of ideas. Besides, the
labor market shows the growing and urgent needs to link academic learning with professional
practice in the world of work.

As a result, the then revised curriculum, which shifted to modular system, attempted to address the
problems of the old curriculum. In addition to linking academic learning with professional practice,
the revised modularized, modular approach gives value for student’s independent activities. Since the
course sequences and coding are standardized, the revised curriculum allows student to transfer freely
within the country from one university to other. These qualities of the modular curriculum are
maintained and extended in this revised curriculum too.

4. Program Objectives

4.1. General Objectives of the program

The program of Accounting and Finance plans to meet the University’s mission of instilling
into present and future-leaders knowledge of current and future accounting, auditing and
finance practices and relevant skills through student–centered high quality, viable programs
which are fully recognized internationally and by both the private and public institutions in
Ethiopia. Hence, the Department seeks to sustain its growth and relevance through:

• A highly educated and motivated faculty Viable programs which have local relevance and fully
recognized internationally.
• An International reporting and auditing standards based curriculum that meets the needs of the
nation and international business.

BA in Accounting and Finance Draft Curriculum

 • Relevant curriculum leading to an exceptional learning environment with full access to new
technologies and computer-mediated learning

• An abundant level of intellectual capital created through scholarly activities

• Research that meets the needs of the local and international business and academic communities;
• A fully integrated international perspective
• A full understanding of employer needs obtained through constant monitoring of the business
environment through linkage program

4.2. Specific Objectives of the program

The program of Accounting and Finance has the following specific objectives:

• To produce graduates in its regular degree program to satisfy a portion of the demand for
accounting and finance graduates.

• To enhance the relevance and timeliness of instruction, as well as the technical competency of the
staff, by conducting applied research and developing innovative educational materials and
techniques.

• To provide students with sufficient academic, technical, logical, analytical, and professional base
from which to pursue a career in accounting and finance and to advance to further study and a
potential academic career in accounting and finance

• To be a major provider of consultancy services to the public

• To establish linkage programs with different stakeholders from which the program will be able to
tap resources and share experiences

5. Graduate Profile and Professional Profile

5.1. Graduate Profile

Upon graduate from the program, the graduate from BA degree in Accounting and Finance should have
accounting and finance knowledge and understanding that enable them to:

BA in Accounting and Finance Draft Curriculum

 • Account transactions and events, and prepare financial statements as per International Financial
Reporting Standards (IFRS);
• Analyze and interpret IFRS-based financial statements;
• Audit financial statements and the underlying accounting systems, controls and records, and express
an independent professional opinion about them as per International Standards for Auditing (ISA);

• Identify, measure, gather, analyze, interpret and communicate cost and other types of information to
management for planning, control, performance measurement, and decision making related to
pricing, operating, investing, and financing activities;

• Identify and anticipate control risks both in manual and computerized accounting systems, and to
suggest and establish better controls to safeguard business resources from risk exposures of illegal
acts;

• Analyze and design accounting information systems, and use computer applications in business
transaction cycles;
• Develop the specific skills, modes of analysis and institutional background useful to work in finance
areas for profitmaking businesses or not-for-profit organizations;

• Start and run their own business;

• Account transactions and events, and prepare financial statements for not-for-profit organizations as
per International Public Sector Accounting Standards (IPSAS)

• Manage financial resource and risk exposures of business firms, manage financial institutions,
analyze investment opportunities and execute professional services in investment institutions,
brokerage & dealer firms and in investment banks;

• Conduct accounting and finance related research and to form linkage with various accounting and
finance oriented and research based institutions both locally and abroad.

• Work clerical activities like, keeping general accounts, records and reports; payroll processing and
billings.
• Prepare tax return and perform tax plan
• Internalize an appreciation for the role of ethics in both the profession and the business world.
• Be prepared for graduate studies, professional certification and advanced trainings in accounting,
auditing, finance, and management

BA in Accounting and Finance Draft Curriculum

5.2. Professional Profile

With additional training and work experience, the graduates of the program can pursue careers and
render professional services in the areas of accounting and finance in various forms of organizations
ranging from private, governmental and non-profit entities. After successful compilation of the three
years undergraduate program of accounting and finance, students will be able to be:-

• Accounting clerks: Keeping general accounts, records and reports; payroll processing and billings;
Perform cost and managerial accounting and control, data generation and supervisions; Disbursement
voucher process and control; and bank reconciliation and banking activities;

• Cost analysts: keep accounts of product costing and provide other relevant cost information
• Auditor both internal and external: Work as an assistance auditor (both internal and external ); Pre-
audit inspection and investigation; Operational audit, partial financial audit, cash audit, compliance
audit, branch audit, interim reports audit, advance clearance;

• Tax specialists- prepare tax return, work as internal revenue agents and tax administrator.
• Information system designer and manipulator-Generating information which is of financial and non-
financial in nature necessary for management; and analyzing, designing and installing accounting
systems (manual or computerized).

• Financial management –running revenue and expenditure management capital investment decisions;
risk and insurance management and budgeting

• Financial analyst: financial planner, investment advisor, project coordinator; rendering financial
consultancy services.

6. Academic Requirements

6.1. Admission Requirements

Anyone who wishes to join the BA program is required to meet the entry requirements of higher
institutions stated by Ministry of Science and Higher Education and Each University.

6.2. Graduation Requirements

BA in Accounting and Finance Draft Curriculum

To graduate from the program the student should take all courses offered in the program, a total of 243
EtCTS and earn a Cumulative Grade Point Average (CGPA) of 2.00 or better by the end of the
program, and earn no ‘F’ grade in any course. The student is also required to have a cumulative grade-
point average of at least 2.00 in all major courses by the end the program.
6.3. Degree Nomenclature
BA Degree in Accounting and Finance and the Amharic version is: የአርት ባችለር ዲግሪ በአካውንቲንግና
ፋይናንስ

6.4. Medium of Instruction

The medium of instruction for the program is English Language

6.5. Duration of the study

The completion of the program would require four years of study or eight semesters

6.6. Assessment and Evaluation Methods

The program follows a combination of various assessment and evaluation techniques. Considering the
very nature of the course and the expected learning outcome from each course, the assessment and
evaluation methods include continuous assessment like assignments; quizzes, tests, individual and group
projects, paper based and practical exams, presentations, and the like.

7. Teaching /Learning Methods and Mode of Delivery

Depending on the nature of courses in the program, various mode of delivery which involve both the
instructor and the students will be used including lectures, class discussions, demonstrations,
presentations, and the like

8. Grading System

The grading system for the courses of the program will be fixed scale as presented below:

BA in Accounting and Finance Draft Curriculum

Raw Mark interval- Corresponding fixed number Corresponding Letter Remark
100% grade grade
[90, 100] 4.0 +
A
[83, 90) 4.0 A

[80, 83) 3.75 -

A
[75, 80) 3.5 +
B
[68, 75) 3.0 B

[65, 68) 2.75 -

B
[60, 65) 2.5 +
C
[50, 60) 2.0 C

[45,50) 1.75 C-

[40, 45) 1.0 D

[30, 40) 0 Fx

[0, 30) 0 F

9. Resources

9.1. Academic Staff profile

The staff profiles of the Accounting and Finance program of the Department are as below

BA in Accounting and Finance Draft Curriculum

No Name Sex Nationality Academic Rank Area of Specialization Remarks

1. --- Phd Accounting & Finance,

or related
2. --- MSc. “

3. --- MSc. “

4. --- MSc. “

5. --- MSc. “

6. --- MSc. “

9.2. Physical Facilities

The Department of Accounting and Finance is expected to have the following physical facilities

Particulars Quantity

Number of Class Rooms 4

Number of Libraries 1

Total Seat Capacity of the Libraries 200

Number of Computer Labs 3

Total computers in the computer labs 200

Number of course-related books 300

Conference room 1

BA in Accounting and Finance Draft Curriculum

LCD Projector 5

Printer 6

Scanner 1

Duplication machine 1

Copier 1

Lap tops 6

10. Quality Assurance

The program will establish a system to monitor the educational quality of the program by collecting
feedback from the employers, academic staff members, students, and other stakeholders. The program
will also take all the necessary steps to enhance the quality of education to be in line with international
standards by improving the student-teacher ratio, student-book ratio, and other requirements. The
standard of exams offered by the program and assessment methods used for each course will be
examined periodically to ensure that the students will meet the graduate profile upon graduation.

11. Module and Course Coding

11.1. Module Coding

Module coding used is alpha numerical. Accordingly,

• AcFn represents core courses

• M represent module

BA in Accounting and Finance Draft Curriculum

 • The first digit represents the year in which the Module is offered.
• The second two digits represent the module number in the program.
• The fourth digit represents nature of the course offered in that module. (1 represents core courses,
2 represents Supportive courses and 3 represents general foundation courses)

11.2. Course Coding

Course code used is alpha numerical. Accordingly,

• AcFn represents core courses and should be delivered by the AcFn department staff  The first
digit represents the year in which the course is offered.

• The second two digits represent the module number in which the course is included.
• The fourth digit represents the alphabetic sequence of the core course offered among other course in
that module.

12. List of Modules and Courses

12.1. Summary of Modules

Module Type Total Credit Total CP

Hours
Major Modules 86 138

Supportive Modules 29 48

Foundation Modules 35 57

Total 150 243

BA in Accounting and Finance Draft Curriculum

 12.2. List of Modules

12.2.1. Major Compulsory (134/84ECTS/Credit).

Module Module Title Module Course Course Title Course Prerequisite

Code ECTS/Credit Code ECTS/Credit (if any)
ACFN- Basics of 12/8 AcFn2011 Fundamentals of 6/4
M2010 Accounting Accounting I
and AcFn2012 Fundamentals of 6/4
Reporting Accounting II

ACFN- Financial 12/8 AcFn3021 Intermediate 6/4

M3020 Accounting and Financial

Reporting Accounting I
AcFn3022 Intermediate 6/4
Accounting
II
ACFN- Cost and 10/6 AcFn3031 Cost and 5/3
M3030 Managerial Management

Accounting Accounting I
AcFn3032 Cost and 5/3
Management
Accounting II
ACFN- Corporate 13/8 AcFn3041 Financial 5/3
M3040 Finance management
I
AcFn3042 Financial 5/3
management II
ACFN3044 Financial Modelling 3/2
ACFN- Project and 10/6 AcFn4052 Project Analysis and 5/3
M4050 Investment Evaluation
Analysis AcFn4051 Investment analysis 5/3
and portfolio
management

BA in Accounting and Finance Draft Curriculum

ACFN- Auditing and 10/6 AcFn4061 Auditing Principles 5/3
M4060 Assurance and

Services Practices I
AcFn4062 Auditing Principles 5/3
and
Practices II
ACFN- Non-Profit 5/3 AcFn3071 Accounting for 5/3
M3070 Sector Public
Accounting Sector and Civil
Society

ACFN- Financial 11/7 AcFn2081 Financial Markets 6/4

M2080 Institutions and Institutions
AcFn2082 Risk Management 5/3
and Insurance
ACFN- Public Finance 5/3 AcFn4091 Public Finance and 5/3
M4090 and Taxation Taxation
ACFN- Advanced 11/7 AcFn4101 Advanced Financial 5/3
M4100 Financial Accounting I
Accounting AcFn4102 Advanced Financial 6/4
Accounting II
ACFN- Research in 11/7 AcFn3111 Research methods in 5/3
M3110 Accounting and Accounting &
Finance Finance
AcFn3112 Econometrics for 6/4
Finance
ACFN- Senior 8/5 AcFn4111 Senior Research 2/1
M4110 Research Project I
AcFn4112 Senior Research 3/2
Project II
AcFn4113 Internship 3/2
ACFN- Accounting 10/6 AcFn4121 Accounting 5/3
M4120 Information Information Systems

BA in Accounting and Finance Draft Curriculum

 Systems AcFn4122 Accounting 5/3
Software
Application
ACFN- Quantitative 10/6 AcFn2131 Business 5/3
Mathematics
M2130 and Computing AcFn2132 Business Statistics 5/3
Methods for
Finance
Total 138/86 138/86
ECTS/Credit

12.2.2. Major Elective (……ECTS/Credit). Please note that pre-requisite should be

minimized as much as possible.

Module Module Module Course Course Course Prerequisite

Code Title ECTS/Credit Code Title ECTS/Credit (if any)

Total ECTS/Credit xxx/xxx Xxx/xxx

12.2.3. Supportive (50/40 ECTS/Credit). Please note that pre-requisite should be minimized
as much as possible.

Modul Module Title Module Course Course Title Course Prerequisit

e ECTS/Credi Code ECTS/Credi e
Code t t (if any)

BA in Accounting and Finance Draft Curriculum

 Basic 13/8 Introduction to 5/3
Management Mgmt105 Management
1
Concepts
Principles of 5/3
Mgmt105 Marketing
2
Mgmt Contemporary 3/2
1053 Business
Communication
Business Law 5/3 Law3201 Business Law 5/3

Enterprenuershi 10/6 Mgmt314 Strategic 5/3

p and Strategic 2 Management
Mgmt101 Entrepreneurshi 5/3
Management 2 p
Operations 10/6 Mgmt319 Operation 5/3
Management 1 Management
Mgmt- Operation 5/3
M3052 Research
Economics 10/6 Econ 1011 Economics 5/3
Econ1061 Macroeconomic 5/3
s
Total ECTS/Credit 48/29 48/29

12.2.4. General Education (57/37ECTS/Credit)

Module Module Module Course Course Title Course Prerequisite

Code Title ECTS/Credit Code ECTS/Credit (if any)
Basic 10/6 Communicative
English EnLa1011 English

Skills Languge Skill I 5/3

Communicative
EnLa1012 English
Languge Skill II 5/3
Moral and 10/6 Moral and Ethical
Ethics CvEt1021 Education 5/3

BA in Accounting and Finance Draft Curriculum

 LOCT1011 Critical Thinking 5/3
Psychology 5/3 Psyc1061 General Psychology 5/3
Computing 18/11 Introduction to
and Emerging
Emte1012 Technologies 5/3
Mathematic
s
Mathematics for
Social
Math1011 Sciences 5/3
Fundamentals of
IS2121 Information Systems 3/2

Stat2131 Basic Statistics 5/3

General 14/9 Anth1012 Social Anthropology 3/2
Studies GeES1011 Geography of 5/3
Ethiopia
and the Horn
SNIE1012 Inclusiveness 3/2
Gl.Tr 1021 Global Trend 3/2
SpSc 1011 Physical Fitness -
Total ECTS/Credit 57/35 57/35

12.2.5. Module/Course Equivalency

Module/Course Equivalency
NEW OLD
Module Title Mod Course title Cours Module Title Modul Course title Course
ule e e ECTS/Cr
ECT ECTS ECTS/
S/C /C C

r r r
Basics of 12/8 Fundamentals of 6/4 Basics of 12/8 Principles of Principle

BA in Accounting and Finance Draft Curriculum

Accounting Accounting I Accounting Accounting I s of
and Reporting and Reporting
Accounti
n
gI
Fundamentals of 6/4 Principles of Principle
Accounting II Accounting II s of

Accounti
n
gI
Financial 12/8 Intermediate 6/4 Financial 12/8 Intermediate 6/4
Accounting Financial Accounting Financial
and Reporting and Reporting
Accounting I Accounting I
Intermediate 6/4 Intermediate 6/4
Financial Financial
Accounting II Accounting II
Financial 11/7 Financial 6/4 Financial 11/7 Financial 3/2
Markets and Markets and Markets and Markets and
Institutions Institutions Instituitons Institutions
Risk Management 5/3 Banking 3/2
and Insurance Principles and
Practices
Risk 5/3
Management
and
Insurance
Basic 10/6 Introduction to 5/3 Basic 8/5 Introduction to 5/3
Management Management Management Management
Concepts Principles of 5/3 Concepts Principles of 3/2
Marketing Marketing
Entrepreneurs 10/6 Entrepreneurshi 5/3 Entrepreneurs 8/5 Entrepreneurs 5/3
hi p and p hi p and hi p
Strategy Strategic 5/3 Strategy Strategic 3/2
Management Management

BA in Accounting and Finance Draft Curriculum

Economics 5/3 Macroeconomi 5/3 Economics 5/3 Macroeconomi 5/3
cs cs

Quantitative 10/6 Business 5/3 Quantitative 12/8 Mathematics 6/4

and Mathematics and for Finance
Business 5/3 Statistics for 6/4
Computing Computing
Statistics Finance
Methods for Methods for
Finance Finance

13. Course Break Down

Details (including coding) to be finalized after approval of the courses.

13.1. Year I Courses

Year I, semester I

S. No. Course Title Course Code Cr.hr ECTS

1. Communicative English Language Skill FLEn 1011 3 5
English I
2. Economics Econ 1011 3 5
3. Geography of Ethiopia and the horn GeES 1011 3 5
4. General Psychology PsyL 1011 3 5
5. Mathematics for Social Sciences Math 1011 3 5
6. Critical Thinking LoCT 1011 3 5
7. Physical Fitness SpSc 1011 - P/F.
Total 18 29
Year I, sem ester II

BA in Accounting and Finance Draft Curriculum

 S.No. Course Title Course Code Cr.hr ECTS
1. Communicative English Language Skill FLEn 1012 3 5
II
2. Social Anthropology Anth1012 2 3
3. Entrepreneurship Mgmt 1012 3 5
4. Inclusiveness SNIE 1012 2 3
5. Intro. To emerging Technologies EmTe 1012 3 5
6. Moral and Civic Education MCiE 1012 2 3
7 Global Trend GlTr 1021 2 3
Total 17 28

13.2. Year II Courses

Year II, semester I

S. No. Course Title Course Code Cr.hr ECTS

1. Fundamentals of Accounting I AcFn2011 4 6
2. Introduction to Management Mgmt1051 3 5
3. Business Mathematics AcFn2131 3 5
4. Macroeconomics Econ1061 3 5
5. Basic Statistics Stat2131 3 5
6. Fundamentals of Information Systems IS2121 2 3
Total 18 29

BA in Accounting and Finance Draft Curriculum

 Year II, semester II
S.No. Course Title Course Code Cr.hr ECTS
1. Fundamentals of Accounting II AcFn2012 4 6
2. Business Statistics AcFn2132 3 5
3. Principles of Marketing Mgmt1052 3 5
4. Risk Management & Insurance AcFn2081 3 5
5. Contemporary Business Communication Mgmt1052 2 3
6. Business Law Law3201 3 5
Total 18 29
13.3 Year III Courses
Year III, semester I
S. No. Course Title Course Code Cr.hr ECTS
1. Intermediate Financial Accounting I AcFn3021 4 6
2. Cost &Management Accounting I AcFn3031 3 5
3. Research Methods in Accounting & Finance AcFn3112 3 5
4. Financial Management I AcFn3041 3 5
5. Accounting for Public sector and civil society AcFn3071 3 5
6. Financial Institutions & Markets AcFn3081 4 6
Total 20 32
Year III, semester II

S.No. Course Title Course Code Cr.hr ECTS

1. Intermediate Financial Accounting II AcFn3022 4 6

BA in Accounting and Finance Draft Curriculum

 2. Cost & Management Accounting II AcFn3032 3 5
3. Financial Management II AcFn3042 3 5
4. Financial Modeling AcFn3052 2 3
5. Econometrics for finance AcFn3131 4 6
6. Operations Research Mgmt-M3052 3 5
Total 19 30

13.3. Year VI Courses

Year VI, semester I

S. No. Course Title Course Code Cr.hr ECTS

1. Advanced Financial Accounting I AcFn4101 3 5
2. Auditing Principles & Practices I AcFn4061 3 5
3. Operations Management Mgmt3191 3 5
4. Internship AcFn-4113 2 3
5. Accounting Information Systems AcFn4121 3 5
6. Public Finance & Taxation AcFn4092 3 5
7. Senior Research Project I AcFn4111 1 2
8. Investment Analysis and Portfolio AcFn4052 3
Management 5
Total 21 32
Year VI, semester II

S.No. Course Title Course Code Cr.hr ECTS

BA in Accounting and Finance Draft Curriculum

 1. Advanced Financial Accounting II AcFn4102 4 6
2. Strategic Management Mgmt 3142 3 5
3. Auditing Principles and Practices II AcFn4062 3 5
4. Project Analysis & Evaluation AcFn4052 3 5
5. Senior Research Project II AcFn4112 2 3
6. Accounting Software Applications AcFn4122 3 5
Total 18 30

BA in Accounting and Finance Draft Curriculum

14. COURSE GUIDE BOOK

14.1. Major Courses

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting & Finance
Program BA degree in Accounting & Finance
Module Title Basics of Accounting and Reporting
Module code ACFN-M2010
Objective of the module Upon the successful completion of this module, students should be able
to:
• Understand basic features of International Financial Reporting
Standards and the structure of Accounting and Auditing Board of
Ethiopia
• Summarize and apply basic financial accounting terms, concepts,
and principles;
• Apply accounting terminology, concepts, and principles in
analyzing, recording, and reporting basic business transactions;
• Take a series of transactions through the accounting cycle
• Utilize and identify the implication of the various methods of
valuation in respect to common balance sheet items
• Analyze, record and report transactions for businesses organized
as partnerships, private limited companies, and companies
Total ETCTS and Credit ETCTS: 12
Hours of the module Credit Hours: 8
Courses of the Module
Course Number AcFn2011
Course Title Fundamentals of Accounting I
ETCTS Credits 6
Contact Hours (per 4
week)

BA in Accounting and Finance Draft Curriculum

 Course Objectives & The course has the general objective of introducing students to the
Competences to be basics of accounting and reporting of financial activities of business
Acquired organizations as per International Financial Reporting Standards. Upon
the successful completion of this course, the students will be expected
to:
• Understand the role of Accounting in business and develop an
awareness of the accounting profession
• Understand the purpose of the financial accounting function and
standard financial accounting practices
• Summarize and apply basic financial accounting terms, concepts,
and principles.
• Define and apply accounting terminology, concepts, and principles
in analyzing, recording, and reporting basic business transactions
• Take a series of transactions through the accounting cycle
• Analyze, record, and report transactions for service, merchandising,
and manufacturing businesses.
• Prepare financial statements
• Analyze accounting system design and control
• Apply accounting principles and control of cash and receivables

Course Description This course is designed to provide introductory knowledge of

accounting principles, concepts, and practices as per International
Financial Reporting Standards. The course deals with the processes
involved in financial statements preparation for service-giving
businesses, merchandising businesses, and manufacturing businesses.
Topics covered includes the features of accounting information, users of
accounting information, nature of financial statements, the double entry
system, financial statements preparation process including journals,
ledgers, trial balance, adjustments, worksheets, accruals, adjusting and
closing entries, and the accounting system. This course provides a
foundation for more advanced work in the fields of Accounting and
business. All topics are studied in accordance with the provisions of
International Financial Reporting Standards (IFRS).
WEEKS Course Contents

BA in Accounting and Finance Draft Curriculum

 Introduction to Accounting and Business
1.
2WEEKS 1.1. The nature of a business
{1ST&2ND } 1.2. Types of business organizations
in
Ethiopia
1.3. The role of accounting in business
1.4. The profession of Accounting
1.5. Overview of International
Financial Reporting Standards (IFRS)
1.6. Overview of financial reporting
requirements in Ethiopia and AABE
1.7. The accounting equation
and
elements of the equation
1.8. Business transactions and
financial statements
2. Accounting cycle for service-giving business
2.1. Characteristics of an account
4 WEEKS 2.2. Classification of accounts
{3RD ,4TH ,5TH&6TH } 2.3. Chart of accounts
2.4. Rules of debit and credit
2.5. Normal balances of accounts
2.6. Analyzing and recording
transactions
2.7. Preparing a trial balance
2.8. The usefulness and limitations of a
trial balance
2.9. The adjusting process-accrual vs.
cash
basis of accounting
2.10. Preparing a worksheet
2.11. Preparing financial statements from
a worksheet
2.12. Adjusting and closing entries
2.13. Post-closing trial balance
3. Accounting cycle for merchandising
business
2 WEEKS 3.1. Characteristics of merchandising business
3.2. Accounting for purchases of
{7TH&8TH }
merchandises
3.3. Accounting for sales of merchandises
3.4. Merchandise transactions using perpetual

BA in Accounting and Finance Draft Curriculum

 and periodic inventory systems
3.5. Chart of accounts for a merchandising
business
3.6. Financial statements for a merchandising
business
3.7. Adjusting and closing entries for a
merchandising business
2 WEEKS 4. Accounting Systems
4.1. Manual and computerized Accounting
{11TH&12TH } systems and Enterprise Resource Planning
4.2. Subsidiary ledgers and controlling
accounts
4.3. Special journals and vouchers
5. Cash and Receivables
5.1. Internal control over cash
4 WEEKS 5.2. Bank reconciliation
{13TH,14TH ,15TH&16TH } 5.3. Petty cash and change funds
5.4. Classifications of receivables
5.5. Internal control of receivables
5.6. Accounting for uncollectible accounts
5.7. Accounting for notes receivable
5.8. Presentation of cash and receivables on
the statement of financial position
Assessment/Evaluation The evaluation scheme will be as follows:
Component Weight coverage
Test 1 15% Chapter 1 & 2
Test 2 15% Chapter 3
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3 & 4
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters

Work load in hours

Hours Required
Total
Assess Tutori Self- Assig Advi ECTS
Hrs
Lectures Lab ments als Studies n ment sing
64 - 22 12 64 - - 162 6

BA in Accounting and Finance Draft Curriculum

 Text and reference books Text Book:
• Kieso, D. E., Weygandt, J. J., & Warfield, T. W.
(2016). Financial Accounting, IFRS Edition, New York:
John Willey & Sons.
• Commercial Code of Ethiopia

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting & Finance
program BA degree in Accounting & Finance
Module Title Basics of Accounting and Reporting

Module code ACFN-M2010

Course Number AcFn2012
Course Title Fundamentals of Accounting II
ETCTS Credits 6
Contact Hours (per 4
week)
The course has the general objective of introducing students to the accounting
basics of recognizing, measuring, and reporting common balance sheet items.
Course Objectives Upon the successful completion of this course, the students will be expected
& to:
Competences to be • Analyze and record payroll transactions in Ethiopian context.
Acquired • Utilize and identify the implication of the various methods of valuation
in respect to accounts and notes receivable, inventories, depreciation,
tangible and intangible assets, and natural resources.
• Analyze, record and report transactions for businesses organized as
partnerships, private limited companies, and share companies
Course Description This course is a continuation of Principles of Accounting I. The course is
designed to introduce students to the application of accounting principles and
concepts to major balance sheet items. The specific topics includes internal
control over cash, accounting for receivables, accounting for inventories,
accounting for current liabilities, accounting for plant asset, natural resources
and intangibles and accounting for businesses organized as partnerships and
companies as per Ethiopian Commercial Code.

BA in Accounting and Finance Draft Curriculum

 WEEKS Course Contents Reading
3 WEEKS 1. Inventories
{1ST,2ND&3RD } 1.1. Nature and definition of inventories
1.2. Internal control of inventories
1.3. The effect of inventory errors on the financial
statements
1.4. Inventory cost flow assumptions
1.5. Inventory costing methods under a perpetual and
periodic inventory system
1.6. Valuation of inventory at other than cost (LCNRV)
1.7. Estimating inventory costs
1.8. Presentation of merchandise inventory in the
financial
statements

3 WEEKS 2. Property, Plant & equipment, Intangible Assets and

{ 4TH ,5TH& 6TH } Natural Resources
2.1. Property, plant & Equipment
i. Nature of PPE
ii. Cost of PPE(Measurement at the time of recognition)
iii. Measurement after recognition
a. Depreciation of PPE
b. Capital expenditures and revenue
expenditures iv. Disposal(Derecognition) of
PPE
v. Internal controls of plant assets
vi. Presentation of PPE on the balance sheet
2.2. Intangible Assets
i. Nature and classification of Intangible assets
ii. Recognition and measurement at the time of acquisition. iii.
Measurement after acquisition. iv. Presentation of intangible assets
on the balance sheet
2.3. Natural resources
i. Nature of natural recourses
ii. Recognition and measurement
iii. Presentation of natural resources on the

BA in Accounting and Finance Draft Curriculum

 balance sheet
1 WEEK 3. Current Liabilities
{ 7TH} 3.1. The nature of liabilities
3.2. Classification of liabilities
3.3. Types of current liabilities
3.4. Short-term notes payable
3.5. Presentation of current liabilities on the balance
sheet
2 WEEK 4. Ethiopian Payroll System
{ 8THand 9TH} 4.1. Overview of Ethiopian labor laws
4.2. Overview of Ethiopian pension laws
4.3. Overview of Ethiopian employment income tax
4.4. Salary, allowances, and fringe benefits
4.5. Overtime payments
4.6. Types of leaves and termination benefits
4.7. Components of payroll sheet
4.8. Payroll-related journal entries

2 WEEKS 5. Accounting for Partnerships in Ethiopia

{10TH&11TH } 5.1. Type and basic characteristics of partnership
5.2. Formation of partnerships
5.3. Equity reporting for partnerships
5.4. Dividing partnership net income and net loss
5.5. Admission of new partners
5.6. Withdrawal or death of partners
5.7. Liquidating partnerships
3 WEEKS 6. Accounting for Companies in Ethiopia
6.1. Type and basic characteristics of companies in Ethiopia
{12TH, 13TH, 14TH 6.2. PLCs
} 6.2.1. Formation of PLC
6.2.2. Management of PLC
6.2.3. Meeting
6.2.4. Reserve requirements
6.2.5. Dividends
6.2.6. Dissolution
6.2.7. Reporting shareholders‟ equity on the statement of
financial position
6.3. Share company in Ethiopia
6.3.1. Formation of share companies in Ethiopia
6.3.2. Classes of shares (Ethiopia vs. USA)
6.3.3. Issuing shares (Ethiopia vs. USA)
6.3.4. Types of shareholders‟ meetings

BA in Accounting and Finance Draft Curriculum

 6.3.5. Treasury shares transactions (Ethiopia vs. USA)
6.3.6. Accounting for dividends (Ethiopia vs. USA)
6.3.7. Reserve requirements
6.3.8. Earnings per ordinary share(IAS 33)
6.3.9. Reporting shareholders‟ equity on the statement of
financial position (Ethiopia Vs USA)
2 WEEKS
{15TH, 16TH } 7. Public enterprises in Ethiopia
7.1. Characteristics of public enterprises
7.2. Overview of proclamations pertinent to public enterprises
7.3. Organization, operation, and liquidation of public
enterprises 7.4. Privatization of public enterprises
Teaching & The teaching and learning methodology include lecturing, discussions, problem
Learning solving, and analysis. Take-home assignment will be given at the end of each
Methods/strategy chapter for submission within a week. Solution to the assignments will be given
once assignments are collected. Cases with local relevance will also be given
for each chapter for group of students to present in a class room. The full and
active participation of students is highly encouraged.
Assessment/Evaluati The evaluation scheme will be as follows:
on Component Weight Coverage
Test 1 15% Chapter 1 & 2
Test 2 15% Chapter 3
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3 & 4
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters

Text Book:
Kieso, D. E., Weygandt, J. J., & Warfield, T. W. (2016). Financial
•
Accounting, Text and reference IFRS Edition, New York: John
Willey & Sons.
books  Commercial Code of Ethiopia

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting & Finance program BA
degree in Accounting & Finance

BA in Accounting and Finance Draft Curriculum

 Module Number Financial Accounting and Reporting
Module Code ACFN-M3020
Objective of the module Upon the successful completion of this module, students should be able to:
• understand financial accounting concepts and IFRS as they apply
for external financial reporting purpose
• understand the nature of financial statements and the inherent
limitations in their preparation and use
• explain the application of international financial reporting
standards in the recognition, measurement, and reporting of assets,
liabilities, shareholders‟ equity, and lease operation
• Prepare statement of cash flows based on complex business
transactions
• Analyze and correct the effects of accounting changes and errors

Total ETCTS and Credit ETCTS: 12

Hours of the module Credit Hours: 8
Courses of the Module
Course Number AcFn3021
Course Title Intermediate Financial Accounting I
ETCTS Credits 6
Contact Hours (per 4
week)
The objective of the course is to ensure that students have developed a thorough knowledge and
understanding of accounting principles and concepts and can apply Course Objectives &
this grounding to the situations that they will typically encounter in practical work Competences
to be situations.
Acquired On completion of this module students should be able to:
• Explain the IASB‟s conceptual framework underlying
financial reporting;  Demonstrate an awareness of the substance of
and the standard-setting process for international accounting
standards;
• Perform the accounting functions of analyzing, recording and
reporting as accomplished by the accounting cycle and the
preparation of the primary financial statements
• Apply professional judgment in analyzing
accounting issues and recommending accounting policies;
• Demonstrate the recognition, measurement, and reporting of cash
and receivables;
• Explain incentives and ethical issues underlying accounting policy
decision

BA in Accounting and Finance Draft Curriculum

 Course Description This course presupposes that the students are equipped with knowledge of
basic accounting principles. In this course, emphasis is made on
accounting theory of financial statements, recognition criteria,
measurement, also reporting requirements of the elements of financial
statements are covered. Treatment of current assets, namely, cash,
receivables, and inventories form the central objective of this course.
WEEKS Course Contents
1. Development of Accounting Principles and
Professional Practice
2WEEKS
1.1 The environment of financial accounting
{1ST&2ND }
1.2 Financial reporting requirements in Ethiopia

1.3 The IASB and its governance structure

1.4 List of IASB pronouncements

1.5 The IASB‟s conceptual framework for

financial reporting

1.5.1 Objectives of financial reporting

1.5.2 Qualitative characteristics of financial

reports

1.5.3 Elements of financial statements

1.5.4 Recognition, measurement, and

disclosure concepts

1.6 IFRS-based Financial Statements (IAS 1)

BA in Accounting and Finance Draft Curriculum

 2. Fair value measurement and Impairment

2 WEEKS 2.1. Fair value measurement

{3RD&4TH } 2.1.1. Definition

2.1.2. Measurement of fair value

2.1.3. Fair value at initial recognition

2.1.4. Valuation methods

2.1.5. Fair value hierarchy

2.1.6. Disclosure

2.2. Impairment

2.2.1. Definition

2.2.2. Measurement of impairment

2.2.3. Reversal of impairment

2.2.4. Disclosure

3. Cash and Receivables

2 WEEKS 3.1 Cash and internal control

{5TH&6TH} 3.2 Types of main bank accounts

3.3 Bank reconciliation

3.4 Reporting of Cash and disclosure

requirements

3.5 Recognition and valuation of accounts

receivable

3.6 Recognition and valuation of notes

receivable

3.7 Derecognition of receivables

3.8 Reporting of receivables and disclosure

BA in Accounting and Finance Draft Curriculum

 requirements

4. Inventories

4.1 Nature and classification of inventory

2 WEEKS 4.2 Physical goods and costs included in

inventory
{7TH& 8TH}
4.3 Valuation of inventories: A cost-basis
approach

4.4 Special inventory valuation methods

4.4.1. Lower-of-cost-or-net realizable

value
(LCNRV) method

4.4.2. Gross profit method

4.4.3. Retail-inventory method

5. Property, Plant, and Equipment

3 WEEKS 5.1. Acquisition and Disposition of

Property,
{9TH, 10TH&11TH } Plant, and Equipment
5.1.1. Characteristics of property,
plant, and equipment
5.1.2. Acquisition & valuation of
property, plant and
equipment
5.1.3. Costs subsequent to
acquisition
5.1.4. Disposition of property,
plant and equipment
5.2. Depreciation, Impairments, and
Revaluations

BA in Accounting and Finance Draft Curriculum

2 WEEKS 6. Investment property

{12TH & 13TH} 6.1. Nature of Investment property

6.2. Initial recognition and measurement

of investment property

6.3. Subsequent measurement of

investment property

6.4. Presentation and disclosure

requirements

1 WEEK 7. Non-current Assets Held for Sale, and

Discontinued
{14TH } Operations

7.1 Nature of NCAHFS and discontinued

operations

7.2 Initial recognition and measurement of

NCAHFS

7.3 Subsequent measurement of NCAHFS

7.4 Presentation and disclosure requirements

7.5 Measurement, presentation and disclosure

of discontinued operations

2 WEEKS 8. Intangible assets

{15TH & 16TH} 8.1. Characteristics and classifications

8.2. Valuation and amortization
8.3. Impairments
8.4. Research and development costs
8.5. Website costs

Assessment/Evaluation The evaluation scheme will be as follows:

Component Weight coverage
Test 1 15% Chapter 1 & 2
Test 2 15% Chapter 3

BA in Accounting and Finance Draft Curriculum

 Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3 & 4
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters

Work load in hours

Hours Required
Total ECT
Assess Tutor Self- Assign Advi
Hrs S
Lectures Lab ments i als Studies ment sing
64 - 22 12 64 - - 162 6

Text Book:
• Kieso, D. E., Weygandt, J. J., & Warfield, T.
Text and reference W. (2016). Intermediate Accounting, IFRS Edition,
books New York:
John Willey & Sons.
• Commercial Code of Ethiopia
• Ernst & Young LLP (2016), International
GAAP, John Wiley & Sons Ltd.
• www.ifrs.org
• IFRS Blue Book

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting & Finance
program BA degree in Accounting & Finance
Module Number/Title Financial Accounting and Reporting
Module Code ACFN-M3020
Objective of the module Upon the successful completion of this module, students should be able
to:
• understand financial accounting concepts and IFRS as they

BA in Accounting and Finance Draft Curriculum

 apply for external financial reporting purpose
• understand the nature of financial statements and the inherent
limitations in their preparation and use
• explain the application of international financial reporting
standards in the recognition, measurement, and reporting of assets,
liabilities, shareholders‟ equity, and lease operation
• Prepare statement of cash flows based on complex business
transactions
• Analyze and correct the effects of accounting changes and errors

Total ETCTS and Credit ETCTS: 12

Hours of the module Credit Hours: 8
Courses of the Module
Course Number AcFn3022
Course Title Intermediate Financial Accounting II
ETCTS Credits 6
Contact 4
Hours
(per week)
This course is the continuation of Intermediate Financial Accounting I. Upon
completion of this course, students will be able to:
Course • Explain the recognition, valuation and disposition of plant, property
Objectives & and equipment;  Describe the nature of current liabilities, provisions,
Competences to and contingencies and their respective accounting and reporting
be Acquired treatments;
• Explain the recognition and valuation of intangible assets;
• Discuss the nature, valuation, recognition and presentation of
investments in financial assets;
• Discuss the accounting and reporting for transactions related to the
components of shareholders‟ equity;
• Discuss the nature and accounting treatment of leases and pensions;
• Demonstrate the ability to apply disclosure requirements pertaining to
the financial statement items covered in this course; and
• Demonstrate the ability to exercise professional and ethical judgment
in the application of the proper accounting and reporting methods.
Course This course is the continuation of Intermediate Financial Accounting I. It is
Description one of the core accounting courses offered by the department. Like the first
part, it basically deals with the application of financial accounting theory for
business organizations. It also tries to introduce students with the financial
accounting applications in the Ethiopian business environment. The course
includes topics, namely, plant, property, and equipment; Intangible assets;

BA in Accounting and Finance Draft Curriculum

 investments; current and non-current liabilities; leases; statement of cash
flows; and pension.
WEEKS Course Contents
1. Current Liabilities, Provisions, and
2WEEKS Contingencies
{1ST&2ND } 1.1. Nature and types of current liabilities
1.2. Recognition and measurement of
provisions
1.3. Contingencies
1.4. Presentation of current liabilities

2. Non-Current Liabilities
2 WEEKS 2.1. Nature and classifications of non-current
{3RD& 4TH } liabilities
2.2. Recognition and valuation of bonds
2.3. Extinguishments

3. Investments
3 WEEKS 3.1. Nature and classification of investments
{5TH, 6TH& 3.2. Accounting for debt investments
7TH} 3.3. Accounting for equity investments
3.4. Impairment of value
3.5. Transfer between categories

4. Leases
7.1 The leasing environment
1 WEEK 7.2 Classifications of lease
{8TH } 7.3 Overview of Ethiopian lease business law
7.4 Accounting by the lessee
7.5 Accounting by the lessor
7.6 Special accounting problems

5. Deferred Taxation
2 WEEKS 5.1. Accounting income versus
{9TH&10TH } taxable income
5.2. Recap of temporary versus
permanent differences
5.3. Deferred tax liabilities versus
deferred tax assets
5.4. Tax losses carried forward
5.5. Disclosures

BA in Accounting and Finance Draft Curriculum

 2 WEEKS 6. Revenue Recognition
{11TH &12TH} 6.1. Revenue recognition framework
6.2. Long-term construction contracts
6.2.1. Overview of Ethiopian
construction sector
6.2.2. Basic terminologies in
construction contracts
6.2.3. Revenue recognition

1 WEEK 7. Accounting Policies, Changes in Accounting

{13TH } Estimates and Errors
7.1. Treatment of changes in
accounting policy
7.2. Treatment of changes in
accounting
estimates
7.3. Treatment of changes in errors

2 WEEKS 8. Statement of cash flows

{14TH & 15TH} 9.1. Usefulness of the statement
9.2. Preparation of the statement
9.3. Significant non-cash financing and
investing activities

1 WEEK {16TH} 9. Agricultural accounting

9.1. Basic terminologies in agricultural
accounting 9.2. Recognition and
measurement of agricultural produces
9.3. Reporting and disclosure requirements

Assessment/Evaluat The evaluation scheme will be as follows:

ion Component Weight coverage
Test 1 15% Chapter 1 &
2
Test 2 15% Chapter 3
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3 &
4
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters

BA in Accounting and Finance Draft Curriculum

 Work load in hours

Hours Required
Total
Assess Tutori Self- Assign Ad vi ECTS
Hrs
Lectures Lab ments als Studies ment sing
64 - 22 12 64 - - 162 6

Text Book:
Text and reference • Kieso, D. E., Weygandt, J. J., & Warfield, T. W.
books (2016). Intermediate Accounting, IFRS Edition, New York:
John Willey & Sons.
• Commercial Code of Ethiopia
• Ernst & Young LLP (2016), International GAAP,
John Wiley & Sons Ltd.
• www.ifrs.org
• IFRS Blue Book

BA in Accounting and Finance Draft Curriculum

 Lecturer
information

ETCTS Credits 5

Contact Hours 3

Course This course addresses the skills needed to apply some selected financial
Description reporting standards in business environments. The topics covered in the
course include income taxes, share-based compensation, agriculture,
insurance contracts, statement of cash flows, and asset valuation.

BA in Accounting and Finance Draft Curriculum

 Course Objectives In this, course students examine several complex topics and their effect on
financial reporting and disclosure. The course is designed to cover a selected
group of financial accounting topics under IFRS. Upon successful completion
of this course the student will be able to:

 Record, analyze and report financial information related to income taxes,

biological assets, insurance contracts, share-based compensations, and
employee benefits.
 Prepare and present statement of cash flows.
 Undertake valuation of financial assets for financial reporting purposes.

WEEKS Course Contents

1. Income Taxes
1.1. The tax base concept
1.2. Recognition of deferred tax liabilities and
assets
1.2.1. Future taxable temporary differences
1.2.2. Future deductible temporary differences
1.3. Recognition of current and deferred tax
1.4. Accounting for net operating losses
1.5. Income tax presentation and disclosures

2. Share-based Compensation
2.1. Overview of Share-based Payments
2.2. Share-based Payments Settled with Equity
2.3. Share-based Payments Settled with Cash
2.4. Share-based Payments with Cash
Alternatives
2.5. Counterparty Has Choice of Settlement
2.6. Issuer Has Choice of Settlement
2.7. Share-based Payment Disclosures

3. Accounting for Agriculture

3.1. Basic Terms and Scope
3.2. The Nature of Biological Assets
3.3. Recognition and Measurement of Biological
Assets

BA in Accounting and Finance Draft Curriculum

 3.4. Presentation and Disclosure Issues

4. Insurance Contracts
4.1. Insurance Contract Aggregation
4.2. Initial Recognition of Insurance Contracts
4.3. Initial Measurement of Insurance Contracts
4.4. Estimated Future Cash Flows
4.5. Discount Rates Used
4.6. Risk Adjustment for Non-Financial Risk
4.7. Contractual Service Margin
4.8. Subsequent Measurement of Insurance
Contracts
4.9. Modification of Insurance Contracts
4.10. Derecognition of Insurance Contracts
4.11. Presentation of Insurance Contract
Information
4.12. Disclosures

5. Revisiting the Statement of Cash Flows

5.1. Importance of statement of cash flows
5.2. Classifications of cash flows
5.3. Preparing the statement of cash flows

6. Asset Valuation for Financial Reporting

6.1. Basics of valuation
6.2. Overview of International Valuation
Standards (IVS)
6.3. Valuation approaches
6.3.1. Market approach
6.3.2. Income approach
6.3.3. Cost approach
6.4. Valuation report
Teaching & The teaching and learning methodology include lecturing, discussions,
Learning problem solving, and analysis. Take-home assignment will be given at the
Methods/strategy end of each chapter for submission within a week. Solution to the
assignments will be given once assignments are collected. Cases with local
relevance will also be given for

BA in Accounting and Finance Draft Curriculum

 each chapter for group of students to present in a class room. The full and
active participation of students is highly encouraged.

Assessment/Evalu
ation
The evaluation scheme will be as follows:

Test Test 2 Test Case Assign Final Total

1 3 Analysis ment 1 exam
10% 10% 10% 10% 10% 50% 100%

Ch. 1 Ch. 2 Ch. 3 Ch. 4-6 Ch. 1-4 All Ch.

Work load in
hours Hours Required
Tota EC
Asse Tut Self- Assi Ad l TS
ss or Studie gn vi Hrs
Lecture La ment ials s ment sin
s b s g
48 - 10 12 55 135 5

Roles of the He/she will come to the class regularly on time and deliver the lecture in a
Instructor wellorganized manner. Besides, at the end of each class he/she gives
reading assignment for the next class. He/she will make sure that proper
assessments is given. He/she is also responsible to give feedback for each
assessment.
Roles of the The success of this course depends on the students’ individual and collective
students contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and
problems. Students are also expected to read the assigned readings and
prepare the cases before each class so that they could contribute effectively
to class discussions. Students must attempt assignments by their own.
Proficiency in this course comes from individual knowledge and
understanding. Copying the works of others is considered as serious offence

BA in Accounting and Finance Draft Curriculum

 and leads to disciplinary actions.
Text and reference Text Book:

BA in Accounting and Finance Draft Curriculum

BA in Accounting and Finance Draft Curriculum
 successful completion of this course, students will be able to:

 Identify the alternative forms of a joint venture and describe the

accounting treatment for investments in joint arrangements;

 Apply proper accounting techniques to account for branch operations

and prepare combined financial statements for home office and
branch;

 Explain the nature of business combinations and its accounting

treatment;
 Explain the meaning and assessment of control;

 Prepare consolidated financial statements for companies with parent-

subsidiary relationship on date of acquisition and subsequent to date
of acquisition;

 Explain and account for foreign currency transactions and translate

foreign currency financial statements; and

 Prepare segment and interim financial reports.

Weeks Course Contents

1. Joint Arrangements
1.1. Meaning and types of joint arrangements
1.2. Accounting for investments in joint ventures
1.3. Accounting for joint operations
1.4. Accounting for joint ventures
1.5. Disclosure requirements
2. Accounting for Public Enterprises in Ethiopia
2.1. Overview of Proc. No. 25/1992 and other related
Provisions
2.2. Accounting for Formation and Operation
2.3. Privatization of Public Enterprises
3. Accounting for Sales Agencies and Branch
Operations

BA in Accounting and Finance Draft Curriculum

 3.1. Characteristics and Principles
3.2. Distinction between Agencies and Branches
3.3. Accounting Systems and the Accounting Entity
3.4. Accounting for Sales Agencies
3.5. Accounting for Branch Operations
3.5.1. Reciprocal (Intracompany) Accounts
3.5.2. Merchandise Shipments to Branches
3.5.3. Allocation of Expenses incurred by Home
Office to
Branches
3.5.4. Accounting for Branch Fixed Assets
3.5.5. Combined Financial Statements for Home
Office and Branch
3.5.6. Reconciliation of Home Office and Branch
Accounts
3.5.7. Transactions among Branches
3.5.8. Disposal of a Branch

4. Business Combinations
4.1. Definitions and Motives
4.2. Methods of arranging Business Combinations
4.3. The Acquisition Method
4.3.1. Identifying the acquirer
4.3.2. Determining the acquisition date
4.3.3. Recognition and measurement of the
identifiable net assets of the Acquiree
4.3.4. Recognition and measurement of goodwill or
a gain from a bargain purchase
4.4. Disclosure requirements
4.5. Overview of business combinations in Ethiopian
context

5. Consolidation on Date of Acquisition

5.1. Definition of subsidiary and control
5.2. Assessing control

BA in Accounting and Finance Draft Curriculum

 5.3. Accounting Requirements
5.4. Definition and presentation of non-controlling
interests
5.5. Different reporting dates and accounting policies
5.6. Loss of Control
5.7. Consolidated Statement of Financial Position:
Wholly owned subsidiary
5.8. Consolidated Statement of Financial Position:
Partially owned subsidiary
5.9. Disclosure Requirements

6. Consolidation Subsequent to Acquisition

6.1. Accounting for investments in subsidiaries
6.2. Consolidated financial statements for wholly
owned subsidiary
6.3. Consolidated financial statements for partially
owned subsidiary
6.4. Consolidated financial statements: Intra-group
trading
(Upstream and Downstream Transactions)
6.5. Disclosure requirements
7. The Effects of Changes in Foreign Exchange Rates
7.1. Definition of terms
7.2. Exchange Rates and Meaning of Translation
7.3. Types of currency-related exposures
7.4. Determination of functional currency
7.5. Accounting for foreign currency transactions
7.5.1. Recognition and reporting of exchange
differences
7.6. Translation of foreign operations
7.6.1. Rationale/Objectives of translation
7.6.2. Translation methods & criteria for
applications
7.7. Disclosure requirements

BA in Accounting and Finance Draft Curriculum

 8. Segment and Interim Financial Reporting
8.1. Segment Reporting
8.1.1. Definition of an operating segment
8.1.2. Identifying externally reportable segments
8.1.3. Aggregation criteria
8.1.4. Quantitative thresholds
8.1.5. Disclosure
8.1.6. Measurement
8.1.7. Entity-wide disclosures
8.2. Interim Reporting
8.2.1. Definitions
8.2.2. Content of an Interim Financial Report
8.2.3. Disclosure in Annual Financial Statements
8.2.4. Recognition and Measurement
8.2.5. Restatement of Previously Reported Interim
Periods

ation Assessment/ The evaluation scheme will be as follows:

Evalu
Component Weight coverage

Test 1 15% Chapters 1-3

Test 2 15% Chapters 4-6

Assignment 1 5% Chapters 1-4

Assignment 2 5% Chapters 5-8

Quiz 1 5%

Quiz 2 5%

Final Exam 50% All chapters

Work Load i

BA in Accounting and Finance Draft Curriculum

 n
Hour
s
Hours Required
Tota ECT
Asses Tutor Self- Assig Adv l S
s n ment i Hrs
Lecture La ials Studie
ments sing
s b s
64 - 22 12 64 - - 162 6

Text and Text Book:

Reference Books
Herauf D. & Hilton M. (2016). Modern Advanced Accounting in
Canada. Eighth ed.
McGraw-Hill Canada.

Baker, R. E., Lembke, V. C., King, T. E., Jeffrey, C. G., &

Christensen, T.
(2016). Advanced Financial Accounting. Eleventh edition.
McGraw-Hill/Irwin.

Reference Books:

BA in Accounting and Finance Draft Curriculum

 Cotter, D. (2012). Advanced Financial Reporting: A complete guide to
IFRS. Financial Times/Prentice Hall.

Beechy, T. H., & Farrell, E. (2015). Advanced Financial Accounting.

Seventh edition.
Prentice Hall.

Hoyle, J. B., Schaefer, T. F., & Doupnik, T. S. & Wang, X. (2016). 13th
edition.
Advanced Accounting. McGraw-Hill Education.

Ernst & Young LLP, International GAAP, John Wiley & Sons Ltd.
(Latest edition).

Richard E.Baker et al. Advanced Accounting. 7th Edition, FT Prentice

Hall- Financial Times, United Kingdom, 2004

Larsen, J. Modern Advanced Accounting. 11th edition. McGraw-Hill.

Commercial Code of Ethiopia

Public Enterprises Proclamation No. 25/1992

IFRS Blue Book (Latest edition)

IFRS Green Book (Latest edition)

IFRS Red Book (Latest edition)

BA in Accounting and Finance Draft Curriculum

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting & Finance
Program BA degree in Accounting & Finance
Module Cost & managerial Accounting
Number/Title
Module Code ACFN-3030
Objective of This module will cover cost accumulation concepts and techniques for
the module Product and Service Costing and Planning and Control, as well as Non-routine
Managerial Decisions. Modern management accountants are not only
concerned with how cost data are transformed into cost accounting
information but more importantly how to use cost accounting information to
aid managerial goals. It is the case, however, that one cannot effectively use
cost information without a good understanding of how various cost accounting
information are generated. The module should develop the student's
understanding, skill, and analytical ability in cost and management accounting
to the level where he or she can function effectively (and efficiently) as a
professional cost and management accountant in industry, public accounting,
management consulting, government, or personal business management.

Total ETCTS and ETCTS: 10

Credit Hours of the Credit Hours: 6
module
Courses of the Module
Course Number AcFn3031
Course Title Cost & management Accounting I
ETCTS Credits 5

BA in Accounting and Finance Draft Curriculum

Contact Hours (per 3
week)
Course Objectives Upon the successful completion of this module, students should be able to:
& Competences to  Use various classifications to analyze costs within the organization.
be Acquired  Describe and apply the principles relating to the costing of the
different resource inputs into a business.
 Demonstrate output costing methods appropriate to a variety of
different businesses.  Illustrate and evaluate absorption, marginal
costing, activity-based costing methods and other management cost
accounting methods and techniques.
 Apply and analyze different types of activity-based management tools
through the preparation of estimates.
 Describe, illustrate and comment on the planning and control uses of
standard costing, budgeting and variance analysis

Course Description Cost accounting course concerns with fundamental cost concepts, behavior,
and analysis and the use of cost information to develop superior decision
making process and outputs. This course introduces the production,
communication, and the use of accounting information within the context of
business activities.

.
WEEKS Course Contents

1. Overview of Cost and Management Accounting

2WEEKS 1,1 Objectives of Cost & Management Accounting

1.2 Cost and management accounting in
{1ST&2ND } comparison with financial accounting: their
purposes, the role of cost accounting as part
of a management information system, and
the need for both financial as well as non-
financial information
1.3 Cost classification concepts and terms, such
as:
 Direct and indirect costs,
 Fixed and variable costs,
 Period and product costs,
 Controllable and uncontrollable
costs,
 Avoidable and unavoidable costs,

BA in Accounting and Finance Draft Curriculum

  “Sunk” costs,
 Budgeted, standard and
actual costs and their
comparisons and analyses
1.4 The use of linear, curvilinear and step
functions and how their calculations are used
to analyze cost behavior
1.5 The concepts of cost units, cost centers and
profit centers

2:.Cost determination: The costing of resource

inputs
3 WEEKS
2.1 Materials
{3RD- 5TH }  Accounting for stock (inventory)movements
 Determination of optimum purchase quantities
 Identification of accounting for stock losses
2.2 Labor
 The difference between direct and indirect labor
 Types of labor remuneration methods
2.3 Overheads
 Overhead cost analyses
 The apportionment and absorption of overhead
costs, including allocation of service department
costs.
 Accounting for the over- and under absorption of
costs
 IAS 2 inventories on Overhead allocations
2.4 Recording of costs and schedule of costs of
products.

3. Costing methods: The costing of resource

outputs
5 WEEKS
3.1 Job order, batch and contract costing
{6TH - 10 TH } methods
 Characteristics of each method
 Accounting for direct and indirect costs,
including the treatment of waste, scrap,
spoilage and re work costs,
4. The Process and Operation or service costing
methods:

BA in Accounting and Finance Draft Curriculum

 Characteristics of the process costing
method,
 Identification and use of appropriate cost
units,
 Valuation of process transfers and workin-
process using equivalent units of production
and based on FIFO and average costing
methods,
 Accounting for normal and abnormal losses
and
gains, joint and by-products
 Scope of operation or service costing,
 Identification of appropriate cost units,
 Considerations relating to
the collection,
classification and ascertainment of costs
5. Cost Allocation

5.1 Explain the notions of „overhead costs‟,

„indirect costs‟, „direct costs‟, „traceable
2 WEEK costs‟ and „allocated costs‟.
5.2 Explain how accountants choose to create
{11TH & 12tTH}
„cost centres or „cost pools‟ in which to
gather together cost data.
5.3 Explain why and how costs may be allocated
from one cost pool or centre to another.
5.4 Support department cost allocation
5.5 Joint and By-products
5.6 Common cost allocation

6. Activity-Based Costing and Management

2 WEEKS 6.1 Activity-based costing; use of cost drivers

and activities
{12TH & 14TH } 6.2 Activity Based Costing for Customer
Profitability
6.3 Activity Based Management

BA in Accounting and Finance Draft Curriculum

 Assessment/ The evaluation scheme will be as follows:
Evaluati Component Weight coverage
on Test 1 15% Chapter 1 &5
Test 2 15% Chapter 3 & 4
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3-6
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters

Work load in hours

Hours Required
Total
Assess Tutor Self- Assign Advi ECTS
Hrs
Lectures Lab ments i als Studies ment sing
64 - 22 12 64 - - 162 6

Text Book:
Text and reference • Horngren, Foster, &Datar. Cost Accounting: A
books Managerial Emphasis. 9th Ed. 1997
• Horngren, Sunden& Stratton. Introduction to
Management Accounting. 11th Ed. 1999
Reference Books
• C.T Homgren, Introduction to Management
Accounting 4th to 8 th editions, 1999 USA
• C.T. Homgren, Cost Accounting: A Managerial
Emphasis 5th to 8th ecitionsprentice Hall Inc. 1982 to
1994
• Homgren, foster, &Datar, Cost Accounting A
Managerial Emphasis. 10 thEcition
• L.E. Heitger Managerial Accounting 1th and 2 nd
editions, McGraw Hill , 1998, India
• GetuJemaneh, Management Accounting 1996.
• Ray H.Garrison, Managerial Accounting. 6th edition
• Caluinengler, Managerial Accounting 2nd edition
• L. Gayle Rayburn Principles of cost Accounting
using a cost Mangement Approach 4th edition Richard
DIR WIN Inc. 1989.

BA in Accounting and Finance Draft Curriculum

 • Robert X. Kaplan Advanced Management
Accounting 1st and 2nd edition prentice Haill, Inc,
1982 and 1989 (Chapters 2, 11,12, and 13 only)

BA in Accounting and Finance Draft Curriculum

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting & Finance
program BA degree in Accounting & Finance
Module M9 Cost and Managerial Accounting
Number/Title
Module Code ACFN-3030
Objective of This module will cover cost accumulation concepts and techniques for Product
the module and Service Costing and Planning and Control, as well as Non-routine
Managerial Decisions. Modern management accountants are not only
concerned with how cost data are transformed into cost accounting
information but more importantly how to use cost accounting information to
aid managerial goals. It is the case, however, that one cannot effectively use
cost information without a good understanding of how various cost accounting
information are generated. The module should develop the student's
understanding, skill, and analytical ability in cost and management accounting
to the level where he or she can function effectively (and efficiently) as a
professional cost and management accountant in industry, public accounting,
management consulting, government, or personal business management.

Total ETCTS and ETCTS: 10

Credit Hours of the
module Credit Hours: 6
Courses of the Module
Course Number AcFn3032
Course Title Cost & management Accounting II
ETCTS Credits 5
Contact Hours (per 3
week)
After successfully completing this course, students will be able to:
Course Objectives • Apply managerial accounting and its objectives in a way that
& Competences to demonstrates a clear understanding of ethical responsibilities.
be Acquired • Analyze cost-volume-profit techniques to determine optimal
managerial decisions.

BA in Accounting and Finance Draft Curriculum

 • Prepare a master budget and demonstrate an understanding of the
relationship between the components.
• Perform cost variance analysis and demonstrate the use of standard
costs in flexible budgeting.
• Prepare analyses of various special decisions, using relevant
costing and benefits.

Course Description Cost accounting course concerns with fundamental cost concepts, behavior,
and analysis and the use of cost information to develop superior decision
making process and outputs. This course introduces the production,
communication, and the use of accounting information within the context of
business activities.
.

WEEKS Course Contents

1. Cost-Volume-Profit Analysis, Absorption, and

2WEEKS Variable
{1ST&2ND } Costing

1.1 Absorption versus Direct Costing

1.2 The concept of profit contribution
1.3 Cost-volume-profit (CVP) analysis:
understanding the concepts of break-even and
margin of safety
1.4 Cost Volume Profit Analysis under Absorption
Costing
1.5 The use of linear, curvilinear and step functions
and how their calculations are used to analyze
cost behavior
1.6 The concepts of cost units, cost centers and
profit centers

2. Relevant information and Decision Making

4 WEEKS
{3RD- 6TH } 2.1 Relevant and irrelevant information
• Explain the concept of relevant costs and
relevant revenues and how this is
potentially different from the notion of
fixed and variable costs.
• Explain „sunk costs‟ and why they are
considered irrelevant to decisions.
• Explain such terms as „opportunity
costs‟, „avoidable costs‟, „differential

BA in Accounting and Finance Draft Curriculum

 costs‟ and
„incremental costs‟.
2.2 Marketing Decisions
2.3 Production Decisions
3. Information for budgeting, planning and control
purposes

3.1 Objectives and concepts of budgetary systems

 Budgeting as a multi-purpose activity,
 Budgeting and behavioral influences,
 Quantitative aids in budgeting: learning
curve theory and application; limiting factors
and linear programming,
 Activity-based budgeting,
 Control theory and budgeting,
 Uncertainty and budgeting,
 Identification of relevance,
strengths and
weaknesses of budgeting and budgetary
control
3.2 Types of budgetary systems: fixed and flexible
budgets, zero-based budgets, and incremental,
periodic and continuous budgeting, Short-term
vs. long-term
budgets
3.3 Monitoring and controlling performance; the
calculation of variances; the determination of
the causes of variances
3.4 Master budgets
 Manufacturing Businesses
 Merchandising Businesses
4. Standard Costing, Flexible Budgeting and
5 WEEKS Variance
{7TH - 11 TH } Analysis

4.1 The uses and limitations of standard costing

methods
4.2 The determination of standards
4.3 Flexible budgets and variances
4.4 Identification and calculation of variances:
sales variances (including quantity and mix);
cost variances (including mix and yield);
absorption and marginal approaches

BA in Accounting and Finance Draft Curriculum

 4.5 Identification of significant
variances and their
interrelationship
4.6 The uses of planning and operational variances
4.7 Trends, materiality and controllability of
variances
4.8 Uncertainty and variance analysis
4.9 Identification of relevance, strengths and
weaknesses of standard costing and variance
analysis for performance and control
5. The pricing of goods and services

5.1 Target and minimum pricing.

5.2 Price /demand relationships,
5.3 The pricing of special orders and short-life
products,
5.4 Pricing in service industries,
5.5 Transfer Pricing o Transfer Pricing:
General Rule for Optimal
Transfer Price o Transfer Pricing:
Imperfectly Competitive
Intermediate Product Markets
3WEEKs 6. Responsibility Accounting
{12TH - 14tTH} 6.1 Responsibility Accounting
6.2 Responsibility centers
6.3 Performance Measurement

Assessment/ The evaluation scheme will be as follows:

Evaluati Component Weight coverage
on Test 1 15% Chapter 1 &2
Test 2 15% Chapter 3 & 4
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3-6
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters

Work load in hours

Hours Required Total ECT
Lectures Lab Assess Tutor Self- Assign Advi Hrs S
ments i als Studies ment sing

BA in Accounting and Finance Draft Curriculum

 64 - 22 12 64 - - 162 6

Text Book:
Text and reference • Horngren, Foster, &Datar. Cost Accounting: A
books Managerial Emphasis. 9th Ed. 1997
• Horngren, Sunden& Stratton. Introduction to
Management Accounting. 11th Ed. 1999
Reference Books
• C.T Homgren, Introduction to Management
Accounting 4th to 8 th editions, 1999 USA
• C.T. Homgren, Cost Accounting: A Managerial
Emphasis 5th to 8th ecitionsprentice Hall Inc. 1982 to
1994
• Homgren, foster, &Datar, Cost Accounting A
Managerial Emphasis. 10 thEcition
• L.E. Heitger Managerial Accounting 1th and 2 nd
editions, McGraw Hill , 1998, India
• GetuJemaneh, Management Accounting 1996.
• Ray H.Garrison, Managerial Accounting. 6th edition
• Caluinengler,Managerial Accounting 2nd edition
• L. Gayle Rayburn Principles of cost Accounting
using a cost Mangement Approach 4th edition Richard
DIR WIN Inc. 1989.
• Robert X. Kaplan Advanced Management
Accounting 1st and 2nd edition prentice Haill, Inc,
1982 and 1989 (Chapters 2, 11,12, and 13 only)

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting & Finance

BA in Accounting and Finance Draft Curriculum

program BA degree in Accounting & Finance
Module Corporate Finance
Number/Title
Module Code ACFN-3040
Objective of Upon the successful completion of this module, students should be able to:
the module • Identify, measure, and price the various risks faced by the companies
• Perform commercial banking procedures
• Explain the role and functions of financial institutions, and the related
regulation and supervision
Explain the role of financial markets for the well function of the
economy
Total ETCTS and ETCTS: 10
Credit Hours of the Credit Hours: 6
module
Courses of the Module
Course Number AcFn3041
Course Title Financial Management I
ETCTS Credits 5
Contact 3
Hours
(per week)
After successfully completing this course, students will be able to:

Course The course provides a sound understanding of the financial principles,

Objectives & theories and techniques, and aims to give a solid basis for decision making,
Competences to
incorporating the different aspects of the company. The course in general
be Acquired
concentrates in developing a high level understanding of the tactical and
strategic significance of the financial management function within
organizations.

Course Description
WEEKS Course Contents

Part I: Introduction
2WEEKS 1.An Overview of Financial Management
{1ST&2ND } 1.1 The nature and scope of financial management

BA in Accounting and Finance Draft Curriculum

 1.2 Financial Markets and Institutions
 Financial institutions
 Cash flows to and from the firm
 Primary markets vs. Secondary markets
 Money markets vs. Capital markets
1.3 Financial management decisions
1.4 Goal of the firm
 Possible goals
 The goal of the firm and financial
management
1.5 Basic forms of business organizations

2. IFRS-Based Financial Statement Analysis

3WEEKS 2.1 Purposes of financial analysis
{3RD- 5TH } 2.2 Tools for financial analysis
2.3 Ratio Analysis
 Short term solvency or liquidity
measures
 Long-term solvency measures
 Asset Management or turnover
measures
 Profitability Measures
 Market Value Ratios (Measures)
2.4 Problems with financial statement analysis

Part II: Fundamental Concepts in Financial Management

2 WEEKS 3. The time value of money
{6TH - 7 TH } 3.1 Why money has a time value?
3.2 Future Value of a single amount
3.3 Present value of a single amount
3.4 Future value of annuity
3.5 Present value of annuity
3.6 Special Case Annuities
3.6.1 Perpetuities
3.6.2 Deferred Annuity
3.7 Uneven Cash Flow Streams
3.8 More frequent compounding
 Compounding for less than a year 
Effective annual rate and the nominal rate
4. Risk and Return
Understanding and Measuring Risk
2WEEKs  Probability distributions
{8TH - 9tTH}  Measures of Central tendency

BA in Accounting and Finance Draft Curriculum

  Measures of dispersion
4.1 Portfolios
 Portfolio weights
 Portfolio expected returns
 Portfolio risk
4.3 Diversification and portfolio risk
 The principle of diversification
 Diversification and unsystematic risk
 Diversification and systematic risk
 Measuring systematic risk
 Portfolio betas
4.4 Risk and the required rate of return
 CAPM
 The security market line
Part III: Long-term Investment Decision Making
2WEEKs 5. Cost of Capital
{10TH - 12tTH} 5.1 The meaning of cost capital
5.2 The components of the cost of capital
5.2.1 The cost of debt and preferred stock
5.2.2 The cost of common equity capital
5.2.3 The cost of retained earnings and new common stock
5.3 The meaning and use of the weighted average cost of
capital
(WACC)
5.4 Adjusting cost of capital for project risk
2WEEKs 6. Capital Budgeting Decisions
{13TH - 14tTH} 6.1 The capital budgeting decision process
 Steps in the process
 Basic terminologies
6.2 Cash flows
 The rational for the use of cash flows
 The cash flow after-tax (CFAT)
 Types of cash flows
 Cash flow worksheet
6.3 Capital budgeting techniques
 Non-Discounted and Discounted Cash Flow
Techniques ( for independent projects with or without capital
rationing problems and mutually exclusive projects ) 6.4
Methods for incorporating risk in to capital budgeting
 Risk adjusted discount rate
 Certainty Equivalents
 Sensitivity and Scenario analysis
Assessment/ The evaluation scheme will be as follows:

BA in Accounting and Finance Draft Curriculum

Evaluat ion Component Weight coverage
Test 1 15% Chapter 1 &2
Test 2 15% Chapter 3 & 4
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3-6
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters
Work load in hours Hours
Required Total
ECTS
Assess Tutor Self- Assign Advi Hrs
Lectures Lab ments i als Studies ment sing
48 - 22 12 64 - - 162 6
Text Book:
Text and reference Ross, S.A., Westerfield, R.W. and Jordan, B.D.,
books Fundamentals of Corporate finance,10th edition, McGraw-
Hill/Irwin,USA,2013.
Reference Books
1. Ross, S.A., Westerfield,R.W. and Jordan, B.D.,
Fundamentals of Corporate Finance, 2nd edition,
Richard D. IrwinInc.,USA, 1993
2. Scott Besley and Brigham E. F., Essentials of
Managerial Finance, 14th edition, Thomson South-
Western, USA, 2008.
3. Brigham, E.F. and Houston, J.F., Fundamentals of
Financial Management, 9th Edition, South-Western, USA,
2001.
4. Nevue, R.P., Fundamentals of Managerial Finance,
2nd edition, South-Western Publishing Co., Ohio, 1985
5. Gitman, L.J., Principles of Managerial Finance,
12th edition, Harper Collins, USA, 2009.
6. Petty & et. A., Basic Financial Management, 6th
edition, Prentice-Hall, Inc., 1993

BA in Accounting and Finance Draft Curriculum

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department BA degree in Accounting & Finance
program BA degree in Accounting & Finance
Module Corporate Finance
Number/Title
Module Code ACFN-3040
Objective of Upon the successful completion of this module, students should be able to:
the module • Identify, measure, and price the various risks faced by the companies
• Perform commercial banking procedures
• Explain the role and functions of financial institutions, and the related
regulation and supervision
• Explain the role of financial markets for the well function of the
economy
Total ETCTS and ETCTS: 10
Credit Hours of the Credit Hours: 6
module
Courses of the Module
Course Number AcFn3042
Course Title Financial Management II
ETCTS Credits 5
Contact 3
Hours
(per week)
A successful completion of this course enables students to:
• Demonstrate knowledge of the concept of optimum capital
Course structure that maximizes firm‟s value and the controversy over the
Objectives & relevance of capital structure policy
Competences to • Appreciate theories over firm‟s dividend policy in maximizing
be Acquired firm‟s value
• Carry out financial forecasts for firms
• Determine appropriate working capital management strategies
for a firm

Course Description Financial Management II is a major course to accounting students that follows
Financial Management I. This course attempts to expose students to relatively

BA in Accounting and Finance Draft Curriculum

 higher concepts in finance. It deals with the concept leverage and capital
structure, dividend policy, financial forecasting, and a review of the
management of working capital.

WEEKS Course Contents

1. Capital Structure Policy and Leverage

3WEEKS 1.1. The capital structure question
{1ST-3rd } 1.2. Factors that influence capital structure
decisions
1.3. Business and Financial Risk
1.3.1. Business risk and operating
leverage
1.3.2. Financial risk and financial
leverage
1.4. Determining the optimal capital
structure
1.4.1. EBIT/EPS analysis
1.4.2. The effect of capital structure
on stock price and the cost of capital
1.5. Introduction to the theory of capital
structure
1.5.1. Modigliani and Miller (M&M)
Propositions I and II with no taxes
1.5.2. Modigliani and Miller (M&M)
Propositions I and II with taxes
1.5.3. Trade-off theory (Static Trade-
off
Hypothesis)
1.5.4. Signaling theory
1.5.5. Using debt financing to
constrain managers

2. A Review of Dividends and Dividends Policy

3WEEKS 2.1 Dividend theories
{4RD- 5TH } 2.2 Establishing the dividend policy in
practice
2.3 Factors influencing dividend policy
2.4 Other factors related to cash dividends:
2.4.1 Stock dividends and stock splits
2.4.2 Stock repurchases

BA in Accounting and Finance Draft Curriculum

 3. Financial Forecasting
2 WEEKS 3.1 Overview of financial forecasting
{6TH - 7 TH } 3.2 Forecasting growth rates and outside
financing
3.3 Forecasting external financing needs
3.4 Financial statement forecasting: the
percentage of sales method

4. Managing Current Assets

4.1 Working capital terminologies
4WEEKs 4.2 Alternative current asset investment
{8TH - 12tTH} policies
4.3 Cash management
4.4 Managing inventory
4.5 Receivables management

5. Financing Current Assets

2WEEKs 5.1 Alternative current asset financing
{13TH - 14tTH} policies 5.2 Advantage and disadvantage
of short-term financing
5.3 Sources of short-term financing
(Accruals,
Accounts Payable, Short-term Bank Loan, and
Commercial Papers)

Assessment/ The evaluation scheme will be as follows:

Evaluat ion Component Weight coverage
Test 1 15% Chapter 1 &2
Test 2 15% Chapter 3 & 4
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3-5
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters
Work load in hours Hours
Required Total
ECTS
Assess Tutor Self- Assign Advi Hrs
Lectures Lab ments i als Studies ment sing
48 - 22 12 64 - - 162 6

BA in Accounting and Finance Draft Curriculum

 Text Book
Text and reference Ross, S.A., Westerfield, R.W. and Jordan, B.D.,
books Fundamentals of Corporate finance,10th edition, McGraw-
Hill/Irwin,USA,2013.
Reference Books
1. Ross, S.A., Westerfield,R.W. and Jordan, B.D.,
Fundamentals of Corporate Finance, 2nd edition,
Richard D. IrwinInc.,USA,
1993
2. Scott Besley and Brigham E. F., Essentials of
Managerial Finance, 14th edition, Thomson South-
Western, USA, 2008.
3. Brigham, E.F. and Houston, J.F., Fundamentals of
Financial Management, 9th Edition, South-Western,
USA, 2001.
4. Nevue, R.P., Fundamentals of Managerial Finance,
2nd edition, South-Western Publishing Co., Ohio,
1985
5. Gitman, L.J., Principles of Managerial Finance,
12th edition, Harper Collins, USA, 2009.
6. Petty & et. A., Basic Financial Management, 6th
edition, Prentice-Hall, Inc., 1993

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

BA in Accounting and Finance Draft Curriculum

Department Accounting & Finance
program BA degree in Accounting & Finance
Module Auditing and Assurance service
Number/Title
Module Code ACFN-4060
Objective of Upon the successful completion of this module, students should be able to:
the module • Plan and design an audit approach for company financial statement audit
• Perform tests of controls and substantive tests of transactions in financial
statement audit
• Perform analytical procedures and test of details of balances
• Issue the appropriate audit report based on the findings  Conduct internal
audit
Total ETCTS and ETCTS: 10
Credit Hours of the Credit Hours: 6
module
Courses of the Module
Course Number AcFn4061
Course Title Auditing principles & Practice I
ETCTS Credits 5
Contact Hours 3
(per week)
After studying this course, the student should be able to:

• Describe the nature of an audit and explain the economic and legal
basis for auditing.
Course Objectives • Demonstrate ability in the use of International Auditing Standards in
& Competences to various audit issues.
be Acquired • Assess professional ethics with respect to the audit function and
review the main components of Code of Professional Conduct.
• Examine the auditor's legal liability to clients and third parties.
• Demonstrate expertise in planning and carrying out audit procedures
in accordance with International Auditing Standards and demonstrate how an
auditor documents his work.
• Demonstrate how the auditor obtains an understanding of the entity
and its environment and assesses the risk of material misstatement.
• Explain how materiality and various risk assessments impact the audit
program.

BA in Accounting and Finance Draft Curriculum

 • Determine the audit procedure needed to audit any assertion.
• Relate management assertions to general and specific audit objectives,
relate audit evidence, and audit objectives to evidence-gathering decisions.
• Demonstrate ability in carrying out functions of internal control
systems and examine the elements of an internal control structure and their
components.
 Describe the audit report and explain conditions for qualifications in
the audit report.

Course The emphasis of this course is on conceptual, theoretical and practical aspects of
Description auditing financial statements. The course is designed to develop knowledge,
understanding, and practical application of core external audit processes based on
the principles of international auditing standards.
The course commences with an introduction to assurance and auditing and proceeds
to the discussion of audit profession and regulatory organizations, International
Auditing Standards (ISAs), professional ethics and legal liability issues for auditors.
Next is a discussion that helps the student to recognize statement assertions, the
evaluation of the risks to which these assertions are susceptible, and the
methodology of planning to assess the degree to which these risks give rise to error
or fraud in financial information. The course also covers issues of audit evidence,
audit methodology, and emphasizes assessment of the internal control system and its
impact on audit risk. The last part of the course examines the content of an audit
report and the reason for issuing varying types of reports.

WEEKS Course Contents ISAs References

1. The Nature, Purpose, Scope of  IAASB

Audit and Assurance framework
2WEEKS Services  ISA 200,
1.1 Meaning Of Audit Overall Objectives
{1ST-2rd } 1.2 Assurance Services: Overview of the Independent

BA in Accounting and Finance Draft Curriculum

 1.3 Why Audits are Conducted Auditor and the
1.4 Types of Audit and Auditors Conduct of an Audit
in
Accordance with
International
Standards on
Auditing
2. The Auditing Profession • ISA 200, Overall
1.1 The Regulatory Framework Objectives of the
3WEEKS Governing Independent Auditor and
Auditing the Conduct of an Audit
{4RD- 6TH } 1.2 International Standards on Auditing in
(ISA) Accordance with
1.3 Professional Ethics: Fundamental International Standards
Principles, on Auditing
Threats and Safeguards • ISA 250,
1.4 Legal Liability of Auditors Consideration of Laws
1.5 Rights and Duties, Appointment, and Regulations in an
Dismissal Audit of Financial
and Resignation of an Auditor Statements

2. Materiality and Risk Assessment • ISA 320, Materiality

2.1 Audit Risk in Planning and
2 WEEKS 2.2 Materiality Performing an
Audit
{7TH - 8 TH } • ISA 330, The
Auditor's
Responses to Assessed
Risks

3. Client Acceptance and Planning the • ISA 210, Agreeing

Audit the
3.1 Client Acceptance and Continuance Terms of Audit
3.2 Planning the Audit Engagements
2WEEKs 3.3 Appointment, Remuneration, and • ISA 300, Planning an
Removal of Auditors Audit of Financial
{9TH - 10tTH}
Statements
• ISA 315, Identifying
and Assessing the Risks
of Material Misstatement
through Understanding
the Entity and Its
Environment  ISA 320,
Materiality in Planning

BA in Accounting and Finance Draft Curriculum

 and Performing an Audit
• ISA 330, The
Auditor's
Responses to Assessed
Risks
• ISA 520, Analytical
Procedures
ISA 550, Related Parties
4. Audit Responsibility, Objectives, • ISA 240, The
Evidence and Recording the Audit 4.1 Auditor's
2WEEKs Audit Responsibility Responsibilities Relating
4.2 Management Assertions to
{11TH - 12tTH} 4.3 Audit Objectives Fraud in an
4.4 Audit Evidence Audit of
4.5 Audit Documentation Financial Statements 
ISA 250, Consideration
of Laws and Regulations
in an Audit of Financial
Statements
• ISA 260,
Communication with
Those Charged with
Governance
• ISA 265,
Communicating
Deficiencies
in Internal Control to
Those Charged with
Governance and
Management
• ISA 230, Audit
Documentation
• ISA 500, Audit
Evidence
• ISA 501, Audit
Evidence-Specific
Considerations for
Selected Items
ISA 505, External
Confirmations

BA in Accounting and Finance Draft Curriculum

1WEEK 5. Internal Control • ISA 260,
5.1 Meaning and Objectives of internal Communication with
{13TH } controls Those Charged with
5.2 The Basic Elements of internal Governance
controls • ISA 265,
5.3 Recording Internal Control System Communicating
5.4 Internal Control and External Deficiencies in Internal
Auditor Control to Those Charged
5.5 Internal Control and Internal Auditor with Governance and
5.6 Inherent Limitations Management
ISA 315, Identifying and
Assessing the Risks of
Material Misstatement
through Understanding
the Entity and Its
Environment
1WEEK 6. Audit Reports • ISA 700, Forming an
6.1 Types of Audit Reports Opinion and Reporting on
{14TH } 6.2 Basic Contents of a Standard Audit Financial Statements
Report • ISA 705,
6.3 Audit Opinion Modifications to the
Opinion in the
Independent Auditor's
Report
• ISA 706, Emphasis
of Matter Paragraphs and
Other Matter Paragraphs
in the Independent
Auditor's
Report
• ISA 710,
Comparative Information-
Corresponding
Figures and
Comparative
Financial Statements ISA
720, The Auditor's
Responsibilities Relating
to
Other Information in
Documents Containing
Audited Financial
Statements

BA in Accounting and Finance Draft Curriculum

Teaching In modular system, the focus is the student‟s self-directed search for knowledge.
&Learning Lectures, discussions, homework, reading assignment, textbooks, lecture notes, and
method/ Strategy other resources are all provided to help students learn. Interactive lecture and class
discussion are an integral part of the instructional program. Students are therefore
required to attend all lectures and read all required readings in order to fully grasp
and appreciate the concepts of auditing.

Assessment/Evaluat The evaluation scheme will be as follows:

ion Component Weight coverage
Test 1 15% Chapter 1 &2
Test 2 15% Chapter 3 & 4
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3-5
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters

Work load in hours

Hours Required
Total
Assess Tutor Self- Assign Advi ECTS
Hrs
Lectures Lab ments i als Studies ment sing
48 - 22 12 64 - - 162 6

Role of the students In class, the instructor will discuss auditing concepts and students are expected to
participate in class discussions on a regular basis. Participation is a function of
students‟ willingness to share their ideas with the class in terms of both questions
and answers. Students learn best by actively questioning and explaining.
Participation, for the purposes of the participation grade, is not merely responding to
a question, with a „yes‟ or a „no‟ answer. Participation means a verbal contribution
to the discussion, the lessons and other current events relating to auditing. This is an
important part of auditing – and it is a full expectation in the auditing profession –
that all team members, regardless of their level in the firm or organization will
participate in discussions about audit findings, proposed audit adjustments, or other
pertinent issues relating to the auditee client.
1. In order to participate, students must:
• Attend class
• Be prepared for the lesson
• Contribute to the class discussion
• Professionalism is an expectation
2. General Conduct and Behaviour

BA in Accounting and Finance Draft Curriculum

 Students are expected to conduct themselves with consideration and respect
for the needs of fellow students and teaching staff. Conduct which unduly
disrupts or interferes with a class, such as ringing or talking on mobile
phones, is not acceptable.
3. Other Student Responsibilities include:
• Evaluate the course and instructor at least once each term.
• Completing assignments; studying for exams; and seeking assistance
or extra work to extend and clarify his/her understanding; and choose an
approach that best suits his/her learning style and goals in this course.

Role of the In a learning environment, everyone becomes a teacher and everyone becomes a
instructor student.
Learning is the student‟s personal responsibility. The instructor is a mentor,
facilitator, and coach in the student‟s active and unique learning process.
The instructor is responsible to
plan and implement the course; explain the objectives of the course, its scope,
learning outcomes to be achieved, assessment methods to be used and conduct
lectures using the appropriate delivery tools.

To facilitate student learning, the instructor develops & distributes the

relevant study materials to support the students‟ learning in the course and
prepare real life scenario case studies with solutions. The instructor is also
responsible to plan or participate in formal examinations of students; prepare
homework, assignments, assessment & other assessment tools and conduct
the necessary assessments in time in an objective manner.

Moreover, the instructor should strongly encourage class participation.

Questions pertaining to this course or relating to the
accounting/finance/business field should also be welcomed throughout the
term. Class lectures will be focused on helping students understand the
“why‟s” (the concept behind the mechanics) rather than the mere mechanics
of the subject matter. The instructor should advise the student not to use
memorization as a substitute for understanding.

BA in Accounting and Finance Draft Curriculum

 References
Arens, Elder and Beasley, Auditing and Assurance Service, Global Edition, 16th
Text and reference Edition, 2016
books
Hayes R., Wallage P., and Gortemake H., Principles of Auditing: An Introduction to
International
Standards on Auditing, 3rd Edition, 2014

Handbook of International Quality Control, Auditing, Review, Other Assurance, and

Related Services Pronouncements (the handbook),2012.

Leung P., Coram P., et. all., Modern Auditing and Assurance Services, 6th Edition,
Wiley 2015

Messier. Glover, Prawitt, Auditing & Assurance Services, 9th Edition, with ACL
software McGrawHill ISBN: 978 125 9162343Louwers, T., Ramsay, (2012).
Auditing & Assurance Services (5th ed.). Boston, MA: McGraw‐Hill.

R. Whittington and K. Pany; Principles of Auditing & Other Assurance Services 19th
Edition, McGraw-Hill Irwin 2014

Timothy Louwers, Robert Ramsey, et. al., Auditing and Assurance Services (3rd ed.).
Irwin McGraw-Hill, 2008 (ISNB: 0-07-337936-0).

Slides, lecture note hand outand other materials provided in class

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting & Finance
program BA degree in Accounting & Finance
Module Auditing and Assurance service
Number/Title
Module Code ACFN-4060
Objective of Upon the successful completion of this module, students should be able to:
the module • Plan and design an audit approach for company financial statement audit

BA in Accounting and Finance Draft Curriculum

 • Perform tests of controls and substantive tests of transactions in financial
statement audit
• Perform analytical procedures and test of details of balances
• Issue the appropriate audit report based on the findings Conduct internal
audit
Total ETCTS and ETCTS: 10
Credit Hours of the Credit Hours: 6
module
Courses of the Module
Course Number AcFn4062
Course Title Auditing principles & Practice II
ETCTS Credits 5
Contact Hours 3
(per week)
After studying this course, the student should be able to:
• Explain why auditors use sampling and apply audit-sampling
Course Objectives techniques for evidence acquisition and evaluation.
& Competences to • Identify and assess risks of material misstatement at both the
be Acquired assertion and overall financial statement levels and respond to identified
risks by designing and implementing tests of controls & substantive tests for
a variety of financial statement elements
• Apply the concepts of audit planning, risk assessment, and obtaining
an understanding of the internal control structure to the sales and collection
cycle, the acquisition and payments cycle, the human resources and payroll
cycle, the inventory and distribution cycle and the capital acquisition and
repayment cycles.
• Complete the audit and describe the procedures required for
completing the audit, including reviews for contingent liabilities and
subsequent events.
• Recognize the major effects of computerization of accounting
systems on a company's operations and on the audit approach and explain
the use of computer-assisted audit techniques (CAAT)

Course Description Auditing principles and practice II builds on the knowledge base from audit
principles learned in
Auditing principles and practice I with an emphasis on the implementation and
application of International Auditing Standards (ISAs), and the practical
application of the standards, within the context of accounting transaction cycles.
The course is designed to provide students with an in-depth understanding of
professional standards; the audit process, and the auditor‟s role in ensuring that
publically issued financial statements are fairly presented. The Course includes
the study of sampling techniques used in tests of controls and in substantive tests

BA in Accounting and Finance Draft Curriculum

 of transactions and account balances. The last part of the course provides an
overview of advanced topics concerning complex auditing judgments, and the use
of audit software tools and application of test data methods.

WEEKS Course ISAs References

Contents
1. Testing and Audit Sampling  ISA 530, Audit
2WEEKS 1.1 Audit Sampling Concepts Sampling
{1ST-2rd } 1.2 Sampling for Tests of Controls
1.3 Sampling for Substantive Tests

2. Audit of the Sales and Collection • ISA 315,

2WEEK Cycle Identifying and
{4TH- 5TH } 2.1 Overview of the cycle Assessing the Risks of
2.2 Key Internal Control Material Misstatement
2.3 Tests of Controls & Substantive Tests through Understanding
of the Entity and Its
Transactions Environment
2.4 Tests of Details of Balances • ISA 330, The
Auditor's
Responses to Assessed
Risks
3. Audit of Payroll and Personnel cycle • ISA 315,
1 WEEK 3.1 Overview of the cycle Identifying and
{7TH } 3.2 Key Internal Control Assessing the Risks of
3.3 Tests of Controls & Substantive Tests of Material Misstatement
Transactions 3.4 Tests of Details of Balances through Understanding
the Entity and Its
Environment
• ISA 330, The
Auditor's
Responses to Assessed
Risks
4. Audit of Acquisition and Payment • ISA 315,
Cycle Identifying and
2WEEKs 4.1 Overview of the cycle Assessing the Risks of
{8TH - 9tTH} 4.2 Key Internal Control Material Misstatement
4.3 Tests of Controls & Substantive Tests of through Understanding
Transactions the Entity and Its
4.4 Tests of Details of Balances of Accounts Environment
payable • ISA 330, The
4.5 Tests of Details of Property, Plant and Auditor's
Equipment Responses to Assessed

BA in Accounting and Finance Draft Curriculum

 4.6 Tests of Details of Other accounts Risks
5. Audit of Inventory and Warehouse • ISA 315,
1WEEK 5.1 Cycle Identifying and
{10TH } 5.2 Nature of inventory Assessing the Risks of
5.3 Control activities and Tests of Controls Material Misstatement
5.4 Auditing Cost accounting through Understanding
5.5 Observing physical inventory the Entity and Its
Tests of pricing and compilation Environment
• ISA 330, The
Auditor's Responses to
Assessed Risks
• ISA 501,
Audit
Evidence-Specific
Considerations for
Selected Items
1WEEK 6. Audit of the Capital and Repayment • ISA 315,
{11TH } Cycle Identifying and
6.1 Assessing the Risks of
6.2 Overview of the cycle Material Misstatement
6.3 Key Internal Control through Understanding
6.4 Auditing Long-term debt the Entity and Its
6.5 Auditing Capital stock Environment
6.6 Auditing Dividends • ISA 330, The
Auditing Retained Earnings Auditor's
Responses to Assessed
Risks
1WEEK 7. Audit of Cash Balances • ISA 315,
{12TH } 7.1 Cash in the Bank and transaction Identifying and
7.2 Cycles Assessing the Risks of
7.3 Audit of the General Cash Account Material Misstatement
Audit of Imprest Bank account and through Understanding
Petty Cash the Entity and Its
Environment
• ISA 330, The
Auditor's
Responses to Assessed
Risks

BA in Accounting and Finance Draft Curriculum

1WEEK 8. Completing the Audit • ISA 450,
{13TH } 8.1 Review of Contingent Evaluation of
Liabilities and Misstatements
Commitments Identified during
8.2 Review of Subsequent Events the Audit
8.3 Communication with the Audit • ISA 501,
Committee and Audit
Management Evidence-Specific
8.4 Management Letter Considerations for
Selected Items
• ISA 560,
Subsequent
Events
• ISA 570,
Going
Concern
ISA 580, Written
Representations
1WEEK 9.Auditing Computerized Accounting Systems: An
{14TH } Overview
9.1 Impact of Information Technology on the
Audit Process
9.2 Controls in a computerized environment
9.3 Computer assisted techniques (CAATS) in
gathering audit evidence

Teaching At university, the focus is the student‟s self-directed search for knowledge.
&Learning Lectures, discussions, homework, reading assignment, textbooks, lecture notes,
method/ Strategy and other resources are all provided to help students learn. Interactive lecture and
class discussion are an integral part of the instructional program. Students are
therefore required to attend all lectures and read all required readings in order to
fully grasp and appreciate the concepts of auditing.

Assessment/Evaluat The evaluation scheme will be as follows:

ion Component Weight coverage
Test 1 15% Chapter 1 &2
Test 2 15% Chapter 3 & 4
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3-5
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters

BA in Accounting and Finance Draft Curriculum

Work load in hours

Hours Required
Total
Assess Tutor Self- Assign Advi ECTS
Hrs
Lectures Lab ments i als Studies ment sing
48 - 22 12 64 - - 162 6

Role of the students In class, the instructor will discuss auditing concepts and students are expected to
participate in class discussions on a regular basis. Participation is a function of
students‟ willingness to share their ideas with the class in terms of both questions
and answers. Students learn best by actively questioning and explaining.
Participation, for the purposes of the participation grade, is not merely responding
to a question, with a „yes‟ or a „no‟ answer. Participation means a verbal
contribution to the discussion, the lessons and other current events relating to
auditing. This is an important part of auditing – and it is a full expectation in the
auditing profession – that all team members, regardless of their level in the firm or
organization will participate in discussions about audit findings, proposed audit
adjustments, or other pertinent issues relating to the auditee client.
4. In order to participate, students must:
• Attend class
• Be prepared for the lesson
• Contribute to the class discussion
• Professionalism is an expectation
5. General Conduct and Behaviour

Students are expected to conduct themselves with consideration and

respect for the needs of fellow students and teaching staff. Conduct which
unduly disrupts or interferes with a class, such as ringing or talking on
mobile phones, is not acceptable.
6. Other Student Responsibilities include:
• Evaluate the course and instructor at least once each term.
• Completing assignments; studying for exams; and seeking assistance
or extra work to extend and clarify his/her understanding; and choose
an approach that best suits his/her learning style and goals in this
course.

Role of the In a learning environment, everyone becomes a teacher and everyone becomes a
student. Learning is

BA in Accounting and Finance Draft Curriculum

instructor the student‟s personal responsibility. The instructor is a mentor, facilitator, and
coach in the student‟s active and unique learning process. The instructor is
responsible to plan and implement the course; explain the objectives of the course,
its scope, learning outcomes to be achieved, assessment methods to be used and
conduct lectures using the appropriate delivery tools.

To facilitate student learning, the instructor develops & distributes the relevant
study materials to support the students‟ learning in the course and prepare real life
scenario case studies with solutions. The instructor is also responsible to plan or
participate in formal examinations of students; prepare homework, assignments,
assessment & other assessment tools and conduct the necessary assessments in time
in an objective manner.
Moreover, the instructor should strongly encourage class participation. Questions
pertaining to this course or relating to the accounting/finance/business field should
also be welcomed throughout the term. Class lectures will be focused on helping
students understand the “why‟s” (the concept behind the mechanics) rather than the
mere mechanics of the subject matter. The instructor should advise the student not
to use memorization as a substitute for understanding.

References
Text and reference • Arens, Elder and Beasley, Auditing and Assurance Service, Global Edition,
books 16th Edition,
2016
• Hayes R., Wallage P., and Gortemake H., Principles of Auditing: An
Introduction to International Standards on Auditing, 3rd Edition, 2014
• Handbook of International Quality Control, Auditing, Review, Other
Assurance, and Related Services Pronouncements (the handbook),2012.
• Leung P., Coram P., et. all., Modern Auditing and Assurance Services, 6th
Edition, Wiley 2015
• Messier. Glover, Prawitt, Auditing & Assurance Services, 9th Edition, with
ACL software McGraw-Hill ISBN: 978 125 9162343Louwers, T., Ramsay,
(2012). Auditing & Assurance Services (5th ed.). Boston, MA: McGraw‐Hill.
• R. Whittington and K. Pany; Principles of Auditing & Other Assurance
Services 19th Edition, McGraw-Hill Irwin 2014
• Timothy Louwers, Robert Ramsey, et. al., Auditing and Assurance Services
(3rd ed.). Irwin McGraw-Hill, 2008 (ISNB: 0-07-337936-0).
• Slides, lecture note hand outand other materials provided in class

BA in Accounting and Finance Draft Curriculum

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree in Accounting and Finance
Module Title Government and Non-profit Accounting
Module Non-Profit Sector Accounting
Module No AcFn-3070
and
Module Code
Course Number AcFn3071
ETCTS Credits 6
Contact 4
Hours
(per week)
Course Objectives After successfully completing this course, the students should be able to:
& • Identify characteristics and types of government and Not-For-profit
Competences to be organizations (NFP);
Acquired • Understand the budgeting framework of governmental units and other non-
profit organizations and help senior budget officials of the same in developing
budgets
• Distinguish the legal and economic substance of transactions as opposed to
the nature of transactions in business organizations;
• Record the transactions and present fairly the financial statements of
governmental units and other non-profit organizations in conformity with legal
requirements and accepted accounting principles
Course Description The course is intended to introduce the accounting and reporting concepts, standards
and procedures applied to governmental units and not –for –profit (NFP)
organizations. The course reflects the distinction between legal form of transactions
as opposed to the accounting system for business enterprises, and the substance of
transactions.
WEEKS Course Contents Reading
2WEEKS 1. Overview of Financial Reporting for Governmental and NFP
{1ST- 2ND } Entities
1.1 Distinguishing characteristics of Governmental and Not-
for- Profit entities.
1.2 Sources of financial reporting standards for
Governmental and NFP entities in Ethiopia
1.3 Objectives of financial reporting in NFP entities

BA in Accounting and Finance Draft Curriculum

 1.4 IPSAS versus IFRS
1.5 The Conceptual Framework for Public Sector
Accounting [The IPSASB]
1.5.1 Objectives of financial reporting
1.5.2 Fundamental concepts
Recognition, measurement, and disclosure concepts
1WEEK 2. Principles of accounting and financial reporting of
governmental
{3RD } entities
a. Activities of government
b. Summary statement of principles
c. Summary Accounting characteristics of fund types
d. Budgeting and uses of budget
e. Classification of budget
f. Approaches to budgeting
1WEEK 3. International Public Sector Accounting Standards [IPSAS]
{4TH } 2.1 Activities of Government
2.2 Summary statement of principles
2.3 Impairment of Non-Cash-Generating Assets [IPSAS 21]
2.4 Disclosure of Financial Information about the General
Government Sector [IPSAS 22]
2.5 Revenue from Non-Exchange Transactions (Taxes and
Transfers) [IPSAS 23]
2.6 Presentation of Budget Information in Financial Statements
[IPSAS 24]
2.7 Cash Flow Statements [Cash Basis IPSAS]

1WEEK 4. Budgeting and Performance Reporting

{ 5TH } 3.1 Budgeting in the Public Sector
3.2 Classification of budget
3.3 Approaches to budgeting
3.4 Budgets and Outturn Reporting (IPSAS 24)
Performance Budgeting and Reporting
1WEEK 5. Accounting for General and Special Revenue Funds
{6TH- 7TH} 4.1 Definitions and purposes
4.2 Budgetary accounting
4.3 Revenue accounting
4.4 Expenditure accounting
Financial statements
1WEEK 6. Accounting for Capital Project Fund
{8TH- 9TH} 5.1 Definitions and purposes
5.2 Classification of general capital assets

BA in Accounting and Finance Draft Curriculum

 5.3 Sources and uses of cash flows
5.4 Methods to acquire general capital assets
5.5 Illustration on capital project fund
7. Accounting for Debt Service Fund
6.1 Definitions and purposes
6.2 General long-term liabilities
6.3 Sources and uses of cash flows
6.4 Illustration on debt service fund

{10TH } 8. Accounting for Internal Revenue Funds

7.1 Accounting principles of proprietary funds
7.2 Financial statements of proprietary funds
7.3 Illustrative entry for proprietary propriety funds
7.4 Financial statements of proprietary funds

{11TH } 9. Accounting for Fiduciary Funds

8.1 Features of fiduciary funds
8.2 Accounting principles of fiduciary funds
8.3 Accounting for agency fund
8.4 Accounting for trust funds
{12TH } 10. Accounting for Other Not-for-Profit Entities
9.1. Characteristics of Non-governmental NFP organizations
9.2. Charities and soceties law in Ethiopia
9.3. Financial reporting and accounting for NGOs
{14TH } 11. Accounting and Reporting for the Federal Government
of Ethiopia
a. Historical overview of Ethiopian Government Accounting
System
b. Federal Government Financial Management Structure
c. FGE Chart of accounts
d. Overview of IBEX and IFMIS
e. Basis of accounting
f. Legal Framework of FGE Financial Administration
g. Monthly Reports
h. Annual Financial statements
i. Federal Audit report
Teaching & The teaching and learning methodology include lecturing, discussions, problem
Learning solving, and analysis. Take-home assignment will be given at the end of each
Methods/strategy chapter for submission within a week. Solution to the assignments will be given
once assignments are collected. Cases with local relevance will also be given for
each chapter for group of students to present in a class room. The full and active
participation of students is highly encouraged.

BA in Accounting and Finance Draft Curriculum

Assessment/
Evaluati
on The evaluation scheme will be as follows:

Test Test Test Quiz1 Assignment 1 Final Total

1 2 3
10% 10% 15% 5% 10% 50% 100%

Work load in hours

Hours Required
Total ECT
Assess Tutori Self- Assign Advi
Hrs S
Lectures Lab ments als Studies ment sing
64 - 20 24 54 - - 162 6
Roles of the He/she will come to the class regularly on time and deliver the lecture in a well-
Instructor organized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments is
given. He/she is also responsible to give feedback for each assessment.
Roles of the The success of this course depends on the students‟ individual and collective
students contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and problems.
Students are also expected to read the assigned readings and prepare the cases
before each class so that they could contribute effectively to class discussions.
Students must attempt assignments by their own. Proficiency in this course comes
from individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.
Text and reference Text Book:
books • Accounting for Governmental and Non-Profit Entities, 15th edition,
by Wilson, Kattelus, Hay. McGraw-Hill/Irwin Inc., USA, 2010.
• Aggestam-Pontoppidan, C. (2015). Interpretation and Application of
IPSAS.
John Wiley & Sons.
• Freeman, R. J., Shoulders, C. D., Allison, G. S., Smith Jr, G. R., &
Becker, C. J.
(2014). Governmental and nonprofit accounting: theory and practice.
JPAEJOURNAL OF PUBLIC AFFAIRS EDUCATION VOLUME 20
NUMBER 3, 441.
Reference Proclamations
1. Proclamation No. 847/2014, Financial Reporting Proclamation, 2014.
2. Proclamation No. 621/2009, Charities and Societies Proclamation, 2009.

BA in Accounting and Finance Draft Curriculum

 3. Proclamation No. 648/2009 The Federal Government of Ethiopia Financial
Administration Proclamation

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance

program BA degree in Accounting and Finance
Module Financial Institutions
Module Code AcFn-M2080
Course Title Financial Markets and Institutions
Course Number AcFn2081

ETCTS Credits 6
Contact Hours (per 4
week)
Course Description Financial markets and institutions channel trillions of dollars through the global
economy, affecting business and consumer decisions and the economic
wellbeing of foreign countries. The purpose of this course is to guide students in
developing critical thinking skills as applied to financial markets and
institutions. Topics include the financial system in perspective; financial assets,
money and financial transactions; financial institutions in the financial system;
interest rates in the financial system, interest rates in the financial system,
financial markets in the financial system,the regulation of financial markets and
institutions, and overview of Ethiopian financial system.

Course Objectives & This course provides students the essential knowledge required to understand the
Competences to be nature and role of the financial system in the economy and the characteristics
Acquired and operations of the major financial institutions.
WEEKS Course Contents Reading
2WEEKs 1. An Overview of the Financial System.
{1ST – 2ND} 1.1. The role of financial system in the economy
1.2. Financial assets: role and properties
1.3. Financial markets: role, classifications and
participants
1.4. Lending and borrowing in the financial system

BA in Accounting and Finance Draft Curriculum

3WEEKs 2. Financial Institutions in the Financial System
{3RD - 5TH} 2.1. Financial institutions and capital transfer
2.2. Functions of Financial Institutions
2.3. Depository financial institutions.
2.4. Non-depository institutions.
2.5. Risks in Financial Industry
2WEEKs 3. Interest rates in the Financial System
{6TH - 7TH} 3.1. Types of Interest Rates
3.2. The theory and structure of interest rates
3.3. Factors affecting structure of interest rate
determinations
3.4. Estimating Nominal interest rate
3WEEKs 4. Financial Markets In The Financial System
{8TH - 10TH} 4.1. Organization and Structure of Markets
4.2. Primary and secondary market
4.3. Money Market
4.4. Capital Market
4.4.1. Debt Market
4.4.2. Equity Market
4.5. Foreign Exchange Markets
4.6. The Derivative Market
2WEEKs 5. The Regulation of Financial Markets and
{11TH - 12TH} Institutions
5.1. Purpose of regulation
5.2. Nature and forms of Financial System
Regulation
5.3. Arguments regarding regulation
2WEEKs 6. Overview Of Ethiopian Financial System
{13TH - 14TH} 6.1. Financial Institutions In Ethiopia
6.2. Financial Markets In Ethiopia
6.3. Regulation of financial sector in Ethiopia
6.4. Ethiopian commodity exchange market and its
operation

Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem
Methods/strategy solving, and analysis. Take-home assignment will be given at the end of each
chapter for submission within a week. Solution to the assignments will be given
once assignments are collected. Cases with local relevance will also be given for
each chapter for group of students to present in a class room. The full and active
participation of students is highly encouraged.
Assessment/Evaluation The evaluation scheme will be as follows:

BA in Accounting and Finance Draft Curriculum

 Test 1 Test 2 Quiz1 Assignment 1 Final Total
15% 15% 5% 15% 50% 100%

Work load in hours

Hours Re quired
Tota EC
Assessm SelfStudi Assignm l T
Lecture e Tutoria e e Advis
Hrs S
s Lab nts ls s nt i ng
32 - 10 12 27 - - 81 3
Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-
organized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments is
given. He/she is also responsible to give feedback for each assessment.
Roles of the students The success of this course depends on the students‟ individual and collective
contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and problems.
Students are also expected to read the assigned readings and prepare the cases
before each class so that they could contribute effectively to class discussions.
Students must attempt assignments by their own. Proficiency in this course
comes from individual knowledge and understanding. Copying the works of
others is considered as serious offence and leads to disciplinary actions.
Text and reference Text Book:
books • Fabozzi, Frank J, Franco Modigliani, Frank J. Jones. Financial
Institutions and Markets. 3rd Edition, USA Reference Books
• Proclamations, Regulations, and Directives which govern the
financial sector
• Saunders, Anthony and Marcia Millon Cornett. Financial markets
and institutions
• Rose, Peter S. Money and capital markets: The financial system in
an increasingly global economy. 5th Ed
• F. S. Mishkin and S. G. Eakins, Financial Markets and Institutions,
Pearson Education, 6th edition, 2009.
• M. R. Baye and D. W. Jansen, Money, Banking and Financial
Markets, AITBS, 1996
• Rakesh Mohan, Growth with Financial Stability-Central Banking
in an Emerging Market, Oxford University Press, 2011.
• L. M. Bhole and J. Mahukud, Financial Institutions and
Markets,Tata McGraw Hill, 5th edition, 2011.

BA in Accounting and Finance Draft Curriculum

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance

program BA degree in Accounting and Finance
Module Financial Institutions
Module Code AcFn-M2080
Course title Risk Management and Insurance
Course AcFn2082
Number
ETCTS 5
Credits
Contact 3
Hours
(per
week)
Course After accomplishment of this course, students will
Objectives & be able to:-
Competences  Know basic concepts of risk
to be Acquired • Explain the basic classification of risk
• Understand the principles of insurance
• Understand insurance Industry in Ethiopia
•  Explain the nature and application of reinsurance
•  Identify and measure business loss exposures.
• Discusses how to select among the major tools of risk
management
• Measure, if not eliminate, exposures to loss or risk and analyze
various class of insurance contracts
Course Risk affects every aspect of an organization. The effects of risk are not
Description confined within any predictable boundaries; a single event can easily influence
several areas of an organization at once, producing consequences far beyond
the immediate impact. The pervasiveness and complexity of risk presents
strong challenges to managers, one of the most important being the
coordination of risk management across areas within the organization. It deals

BA in Accounting and Finance Draft Curriculum

 with: the nature and management of pure risks, insurance and reinsurance; risk
concepts, classification of risks, management of pure risks through various risk
handling tools, industrial safety, general principles of insurance and major
classes of insurance, reinsurance and development & regulation of the
insurance Ethiopia. All chapters will address practices in the Ethiopian
insurance industry.
WEEKS Course Contents Reading
2WEEKs 1. Risk And Related Topics
{1ST- 2ND} 1.1. Risk defined
1.2. Risk vs. uncertainty
1.3. Risk and probability
1.4. Risk, peril and hazard
1.5. Classification of risk
1WEEK 2. The Risk Management
{3RD} 2.1. Risk management defined
2.2. Objectives of risk management
2.3. Steps in risk management process
2.3.1. Risk identification
2.3.2. Risk measurement
2.3.3. Selecting the appropriate tools
of risk management
2.3.4. Risk administration
2WEEKs 3. Insurance
{4TH - 5TH} 3.1 Insurance Defined
3.2 Basic characteristics of insurance
3.3 Fundamentals of insurable risk
3.4 Insurance and gambling compared
3.5 Insurance and Speculation compared.
3.6 Benefits and costs of insurance
3.6.1 Benefits of insurance to the
society
3.6.2 Cost of insurance to society
2WEEKs 4. Legal Principle Of Insurance Contract
{5TH - 6TH} 4.1. Principle of indemnity
4.2. Principle of insurable interest
4.3. Principle of subrogation
4.4. Principle of utmost good faith
4.5. Principle of contribution
4.6. Doctrine of proximate cause

BA in Accounting and Finance Draft Curriculum

2WEEKs 5. Life And Health Insurance
{7TH - 8TH} 5.1. Underwriting life insurance
5.2. Types of life insurance polices
5.3. Premium determination
5.4. Worker‟s compensation insurance
5.5. Personal accident insurance
2WEEKs 6. Non6.1 Life Insurance
{9TH - 10TH} . Motor insurance
6.2. Burglary and housekeeping insurance
6.3. Fire and lighting insurance
6.4. Marine insurance
6.5. Aviation insurance
6.6. Liability insurance
6.7. Pecuniary insurance
6.8. Fidelity guarantee insurance
6.9. Engineering insurance
1WEEK 7. Operations of Insurance Businesses
{11TH } 7.1. Rate Making
7.2. Production
7.3. Underwriting
7.4. Claim Settlements
1WEEK 8. Re-Insurance
{ 12TH} 8.1. Meaning of Re-insurance
8.2. Reason for Re-insurance
8.3. Types of Re-insurance
2WEEKs 9. The Insurance Business In Ethiopia
{13TH - 14TH} 9.1. Development of insurance in Ethiopia
9.2. Insurance companies and their operations
9.3. Regulation of insurance companies
9.3.1. Proclamation No. 746/2012
9.3.2. Proclamation No. 591/2008
9.3.3. NBE Directives
9.4. Types of insurance products offered by insurance
companies
9.5. Micro-insurance
9.6. EthioRe

Teaching & The teaching and learning methodology include lecturing, discussions,
Learning problem solving, and analysis. Take-home assignment will be given at the
Methods/ end of each chapter for submission within a week. Solution to the
strategy assignments will be given once assignments are collected. Cases with local
relevance will also be given for each chapter for group of students to present

BA in Accounting and Finance Draft Curriculum

 in a class room. The full and active participation of students is highly
encouraged.

Assessment/Ev
aluation The evaluation scheme will be as follows:

Test Test 2 Test Quiz1 Assignment 1 Final Total

1 3
10% 10% 15% 5% 10% 50% 100
%
Work load in
hours Hours Required
Assessm SelfStud Assign Total ECT
Lectu La e Tutor i es m Advis Hrs S
r es b nts i als ent i ng
48 - 17 12 58 - - 135 5
Roles of the He/she will come to the class regularly on time and deliver the lecture in a
k9Instructor well-organized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments
is given. He/she is also responsible to give feedback for each assessment.
Roles of the The success of this course depends on the students‟ individual and collective
students contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and problems.
Students are also expected to read the assigned readings and prepare the cases
before each class so that they could contribute effectively to class discussions.
Students must attempt assignments by their own. Proficiency in this course
comes from individual knowledge and understanding. Copying the works of
others is considered as serious offence and leads to disciplinary actions.
Text and • TeklegiorgisAssefa (2004), Risk Management and Insurance,
reference books Mega
Printing PLC, MekelleUniversity.
• HailuZeleke, Risk and insurance. Lecturer, AAU.
• George E. Rejda, principles of Risk Management and Insurance,
6thed.1998,Addison-wesley.
• C. Arthur Williamsjrand Richard M. Heins. Risk Management
and
Insurance , 4thed, 1981 McGraw-Hill
• Joel Bessis, Risk management in Banking, 2nd, 1998, Wiley.
• HailuZeleke, Insurance in Ethiopia, AAU.

BA in Accounting and Finance Draft Curriculum

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree in Accounting and Finance
Module Title Public Finance and Taxation
Module Code AcFn-M4090

Objective of Upon the successful completion of this module, students should be able to:
the module • Discuss the essence of public finance and taxation in theory and in
Ethiopian context  Apply basic Ethiopian tax concepts to various
circumstances relating to the employment, business and other income taxes
• Apply basic Ethiopian tax concepts to various circumstances relating to
VAT, turnover tax, excise taxes, and custom duty
Total ETCTS ETCTS: 5
and Credit Hours: 3
Credit Hours of
the module
Course Title Public Finance & Tax Accounting
Course Number AcFn-4091
ETCTS Credits 5
Contact Hours 3
(per week)
Course Upon the successful completion of this module, students should be able to:
Objectives & • Discuss the essence of public finance and taxation in theory and in
Competences to Ethiopian context
be • Apply basic Ethiopian tax concepts to various circumstances relating
Acquired to the employment, business and other income taxes
• Apply basic Ethiopian tax concepts to various circumstances relating
to VAT, turnover tax, excise taxes, and custom duty
Course The course focuses on the taxing and spending activities of a government and their
Description influence on the allocation of resources and distribution of income in general and

BA in Accounting and Finance Draft Curriculum

 with special reference to Ethiopia as per the new economic policy. Moreover, the
course will provide a reliable foundation in the core areas of public finance and
Ethiopian taxation, and enable students understand the operation of the Ethiopian tax
system. The topics covered include: Introduction to public finance, tools of public
finance mainly taxation, analysis of the finance system of the Federal Democratic
Republic of Ethiopia with emphasis on the Taxation System.
WEEKS Course Contents Reading
3 Weeks (1st , 2nd 1. Basics of Public Finance
& 3rd ) 1.1. Definition of public finance
1.2. Scope of public finance
1.3. The role of government in the economy
1.4. Public expenditure
1.5. Public revenue
1.6. Public debt
1.7. Public administration
1.8. Fiscal federalism
3 Weeks (4th 5th & 2. Meaning and Characteristics of Taxation
6th) 2.1. Objectives of taxation
2.2. Principles of taxation
2.3. Tax classifications
2.4. Tax rate structures
2.5. Shifting and incidence of taxation
2.6. Tax evasion, avoidance and delinquency

3 Weeks (7th , 8th & 3. Public Finance in Ethiopia

9th ) 3.1. Features of Ethiopian Federal Finance
3.2. Expenditure Assignment
3.3. Revenue Assignment
3.4. Intergovernmental Transfer
3.5. Borrowing
3.6. Trends of Ethiopian public revenues, expenditures,
grants, deficits, and debts
3.7. Budget and its process

BA in Accounting and Finance Draft Curriculum

 6 Weeks (10th , 11th 4. Ethiopian Tax System
, 12th 4.1. Structure of Ethiopian Tax System and
, 13th ,14th , & 15th) Administration
4.2. Income Taxes
4.3. Consumption Taxes
4.3.1. Value-Added Tax
4.3.2. Turnover Tax
4.3.3. Excise Tax
4.4. Stamp duties
4.5. Foreign Trade Taxes
4.5.1. Custom duties
4.5.2. Import Procedures
4.5.3. Export Procedures
4.5.4. Sur-Tax

1 Week (16th) 5. Investment Incentives

Teaching & The teaching and learning methodology include lecturing, discussions,
Learning problem solving, and analysis. Take-home assignment will be given at the end
Methods/strategy of each chapter for submission within a week. Solution to the assignments will
be given once assignments are collected. Cases with local relevance will also
be given for each chapter for group of students to present in a class room. The
full and active participation of students is highly encouraged.

Assessment/
Evaluatio
n The evaluation scheme will be as follows:

Tes Te Test Quiz1 Assignment Final Total

t1 st 3 1
2
10% 10% 15% 5% 10% 50% 100%

Work load in hours

Hours Re quired Tot
L Self- al EC
Lectur a Assessme Tutori Studi Assignm Advisi Hr TS
es b nts als es ent ng s
13
48 - 10 12 55 - - 5 5

BA in Accounting and Finance Draft Curriculum

 Roles of the He/she will come to the class regularly on time and deliver the lecture in a
Instructor well-organized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments is
given. He/she is also responsible to give feedback for each assessment.
Roles of the The success of this course depends on the students‟ individual and collective
students contribution to the class discussions. Students are expected to participate voluntarily,
or will be called upon, to contribute to set exercises and problems. Students are also
expected to read the assigned readings and prepare the cases before each class so that
they could contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from individual
knowledge and understanding. Copying the works of others is considered as serious
offence and leads to disciplinary actions.
Text and reference Text Book:
books • Harvey S. Rosen, Public Finance, 4th edition, Richard D. Irwin, Inc., 1995.
Reference Books
• JutiuYucelik M. and Percy W.Kierstead “Ethiopia: Presumptive Taxation”
IMF working Paper. December 1994.
• Richard A. Musgrave and Peggy B. Musgrave, Public Finance in Theory and
Practice, 2nd edition, McGraw Hill Inc. 1989.
• Taxation in Ethiopia. Ethiopian Chamber of Commerce Ethiopian Business
Development Services Network.Jan-2005.
• Various taxes Proclamations, Regulations, and directives.
Web Sites:
• http://www.erca.gov.et/
• http://www.mofec.gov.et/

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance

program BA degree in Accounting and Finance
Course Number AcFn4051

BA in Accounting and Finance Draft Curriculum

Course Title Investment and Portfolio Management
Degree Program BA Degree in Accounting and Finance
Module Project and Investment Analysis
Module no and code AcFn-M4050
ETCTS Credits 3
Contact Hours (per 2
week)
Course Objectives & The course will enable students to understand different investment
Competences to be avenues and aware of the risk return of different investment alternatives
Acquired and estimate the value of securities so as to make valuable investment
decisions.
Course Description This course provides an overview of the field of investment .it explains
basic concepts and methods useful in investment. The course also tries to
imitate the valuation of bond and stocks. It also covers fundamental and
technical analysis as well as portfolio construction and portfolio
managements.
WEEKS Course Contents Reading
2WEEKs 1. Introduction to investment
{1ST} 1.1. What is investment
1.2. Investment alternatives
1.3. Investment companies
1.4. Security market
1.5. Basic investment transactions
1.6. Types of orders
2WEEKs 2. Regulations and administration of
{2nD – 3RD} investments in
Ethiopia
2.1. Definition and Nature of Regulation
2.2. Principles of Good regulation in
investment
2.3. The Need to Regulate Investment
2.3.1. Regulation of Investment in
Ethiopia
2.3.2. Constitutional Framework
Investment in Ethiopia
2.3.3. Economic Policy of Ethiopia
2.3.4. Areas of Investment Reserved for
Domestic Investors
2.3.5. Sectors Open to Ethiopian
Nationals
2.3.6. Sectors Open to the state

BA in Accounting and Finance Draft Curriculum

 2.3.7. Investment Procedures
2.3.8. Business License
2.3.9. Restrictions on Foreign
Direct Investment
2.4. Accounting entries and implications on
reporting (general purpose and for tax
purpose)
1WEEK 3. Risk and return
{4TH} 3.1. Concepts of Risk and Return
3.2. Measuring historical risk
3.3. Measuring historical return
3.4. Measuring expected risk and return
2WEEKs 4. Fixed income securities
{5TH - 6TH} a. Bond characteristic
b. Bond price
c. Bond yield
d. Risks in bond
e. Rating of bonds
2WEEKs 5. Stock and equity valuation
{7TH - 8TH} 5.1. Stock characteristic
5.2. Dividend discount model
5.3. Free cash flow model
5.4. Earning multiplier approach
1WEEK 6. Security analysis
{9TH} 6.1. Macro-economic analysis
6.2. Industry analysis
6.3. Company analysis
6.4. Technical analysis
1WEEK 7. Portfolio theory
{10TH} 7.1. Diversification and portfolio risk
7.2. Portfolio risk and return
7.3. Capital allocation between risky and risk
free assets
7.4. Optimum risky portfolio
2WEEKs 8. Derivative instruments
{11TH - 12TH} 8.1. The nature of derivatives
8.2. Options and futures: payoffs
8.3. Derivatives as risk management (hedging)
tools
2WEEKs 9. Portfolio Management
{13TH - 14TH} 9.1. Portfolio performance evaluation
9.2. The process of portfolio management

BA in Accounting and Finance Draft Curriculum

 9.3. Active portfolio management
9.4. International portfolio management
Teaching & Learning The teaching and learning methodology include lecturing, discussions,
Methods/strategy problem solving, and analysis. Take-home assignment will be given at
the end of each chapter for submission within a week. Solution to the
assignments will be given once assignments are collected. Cases with
local relevance will also be given for group of students to present in a
class room. The full and active participation of students is highly
encouraged.
Assessment/Evaluation The evaluation scheme will be as follows:
Test 1 Test 2 Quiz Assignme Final Total
nt
15% 10% 5% 20% 50% 100%
Work load in hours
Hours Required Tota
EC
Lecture La Assessmen Tutorial SelfStudie Assignme Advisi l TS
s b ts s s nt ng Hrs

48 - 10 12 55 - - 135 5
Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture
in a wellorganized manner. Besides, at the end of each class he/she
gives reading assignment for the next class. He/she will make sure that
a proper assessment is given. He/she is also responsible to give
feedback for each assessment.
Roles of the students The success of this course depends on the students‟ individual and
collective contribution to the class discussions. Students are expected to
participate voluntarily, or will be called upon, to contribute to set
exercises and problems. Students are also expected to read the assigned
readings and prepare the cases before each class so that they could
contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from
individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.

BA in Accounting and Finance Draft Curriculum

Text and reference books Text Book:
Charles P. Jones, Investments: analysis and Management, 7th edition
Reference Books
 Robert C. Radcliff, Investments: Concept, analysis and
Strategy, 4th edition,
 Frank K. Reilly & Keith Brown, Investment Analysis and
portfolio Management, 7th edition.
 Bodie, Kane & Marcus. Investments. 4th edition.
 Zvi Bodie, Investments, 6th edition, MCGraw-Hill
Companies  Chandra, P. Investments Analysis Portfolio
management. 3rd edition.
 Elton, E.J.& Guruber,M.J.. Modern Portfolio Theory and
Investment Analysis. 5th edition.
 Avadhani,V.A Security Analysis and Portfolio
Management. 9th
edition

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree in Accounting and Finance
Module Title Project and Investment Analysis
Module code AcFn-M4050
Objective of Upon the successful completion of this module, students should be able to:
the module • Identify viable business projects, develop feasibility study, and
advise investors on the feasibility of the projects
• Identify, analyses and interpret possible investment opportunities
(other than projects)
Total ETCTS ETCTS: 8
and Credit Hours: 5
Credit Hours of the
module
Courses of the Module

BA in Accounting and Finance Draft Curriculum

Course Number Course Name Cr. Hr CP/ETCTS
AcFn 4052 Project Analysis & Evaluation 3 5
AcFn 4051 Investment and Portfolio Management 2 3
Course Information
Course Number AcFn4052
Course Title Project Analysis & Evaluation
Degree Program BA Degree in Accounting and Finance
Module Project and Investment Analysis
Module No and Code AcFn-M4050
Pre-requisite Financial Management II (AcFn-2102), Principles of Marketing (Mgmt-1052),
Introduction to Management (Mgmt-1051)
ETCTS Credits 5
Contact Hours (per 3
week)
Course Objectives & This course aims to help students create an understanding of the processes,
Competences to be techniques, and procedures of project identification, formulation, appraising,
Acquired planning and organizing. It also provides highlights on project socio-economic and
impact analysis, and project management, monitoring and evaluation. .
Course Description The course deals with the different stages of project analysis and evaluation. Major
topics covered include: national plans and programs; the project life cycle;
market/commercial analysis; technical analysis; organization and management
analysis; environmental impact assessment; financial analysis; risk and uncertainty
analysis; , socio-economic analysis, project appraisal criteria and techniques; and
project management.
WEEKS Course Contents Reading
1WEEK 1. Introduction to Project
ST
{1 } 1.1. Definition of a Project
1.2. Classification of a Project
1.3. Characteristics/features of a Project
1.4. Project and the Macro Plan (State and
Corporate)

1WEEKs 2. Project Cycle

{2ND } 2.1. UNIDO‟s Project Cycle (UNIDO Model)
2.2. BAUM‟s Project Cycle (BAUM‟s Model,
1978)
2.3. S Choudhury‟s Project Life Cycle (1988)
2.4. Project Clearance Report (PCR)
2.5. Management Approach to Project Cycle

BA in Accounting and Finance Draft Curriculum

1WEEK 3. Project Identification
{3RD} 3.1. Project Identification
3.2. Source of Project Ideas
3.3. Project Concepts and Profiles
3.4. Prioritization and Ranking
3.5. Opportunity, pre-feasibility, feasibility and
support studies
5WEEKs 4. Market/Commercial Analysis of Project
{4TH - 8TH} 4.1. Product description
4.2. Characterization of potential customers and
demand forecasting
4.3. Characterization of competitors and supply
forecasting
4.4. Marketing strategy
4.5. Revenue and marketing cost forecasting

5. Technical Analysis of Project

5.1. Plant Capacity and Production Program
5.2. Raw Materials, supplies and utility study
5.3. Location and site selection
5.4. Technology and Engineering studies
5.5. Structure and civil work study
5.6. Plant and equipment study
5.7. Project charts and layouts
5.8. Production cost estimation (materials,
utilities and depreciation)

6. Organization and Management Study

6.1. Project organization and management
6.2. Organizational structure
6.3. Human resource requirement planning
6.4. Operational and financial manuals
6.5. Organization and management cost
forecasting

7. Environmental Impact Assessment

7.1. Defining and identifying adverse impacts
7.2. Identifying mitigation strategies
7.3. Impact mitigation cost forecasting

2WEEKs 8. Financial Analysis of Projects

{9TH } 8.1. Financial analysis basic
8.2. Measuring Project cash flows

BA in Accounting and Finance Draft Curriculum

 8.3. Non-discounted cash flow approaches
8.4. Discounted cash flow approaches
8.5. Criteria for Investment Decision
8.6. Project financing alternatives
3WEEKs 9. Risk and uncertainty analysis
{10TH - 12TH} 9.1. Project risk, uncertainty, assumption, issue and
constraints
9.2. Risk identification
9.3. Risk assessment
9.4. Risk response planning
9.5. Determination of contingency fund

Socio-Economic Analysis of Projects

10.
10.1. Rational for Economic Analysis
10.2. Valuation and Shadow Prices
10.3. Basic Principle of Shadow Price
10.4. Use of Conversion Factor
10.5. Source of Shadow Prices
10.6. World Price System of Economic
Analysis(Little-
Mirrlees Method)
10.7. Domestic Price System of Economic Analysis
(UNIDO Method)
2WEEKs 11. Project Management
{13TH - 14TH} 11.1. Project implementation process
11.2. Project versus operations management
11.3. Project implementation planning and
organizing
11.4. Managing the Implementation Process
11.5. Project constraints
11.6. Project and project management
success/failure factors
11.7. Project Monitoring
11.8. Project Evaluation
11.9. Project Impact Analysis
11.10. Reporting evaluation results
Teaching & The teaching and learning methodology include lecturing, discussions, problem
Learning solving, and analysis. Take-home assignment will be given at the end of each
Methods/strategy chapter for submission within a week. Solution to the assignments will be given
once assignments are collected. Cases with local relevance will also be given for
each chapter for group of students to present in a classroom. The full and active
participation of students is highly encouraged.

BA in Accounting and Finance Draft Curriculum

 Assessment/ The evaluation scheme will be as follows:
Evaluatio Test Test Quiz1 Project Paper Final Total
n 1 2
10% 10% 10% 20% 50% 100%

Work load in hours

Hours Re quired
Self- Tota ECT
Lecture La Assessment Tutorial Studie Assignmen Advisin l Hrs S
s b s s s t g
48 - 10 12 55 - - 135 5
Roles of the He/she will come to the class regularly on time and deliver the lecture in a well-
Instructor organized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments is
given. He/she is also responsible to give

feedback for each assessment.

Roles of the students The success of this course depends on the students‟ individual and collective
contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and problems.
Students are also expected to read the assigned readings and prepare the cases
before each class so that they could contribute effectively to class discussions.
Students must attempt assignments by their own. Proficiency in this course
comes from individual knowledge and understanding. Copying the works of
others is considered as serious offence and leads to disciplinary actions.

BA in Accounting and Finance Draft Curriculum

Text and reference Text Book:
books • Behrens, W. & Hawranek, P. (1991). Manual for the Preparation
of Industrial
Feasibility Studies (Newly revised and ‘k3expanded edition). Vienna:
United Nations Industrial Development Organization.

• Chandara, P. (2009). Projects: Planning, Analysis, Selection,

Financing, Implementation, and Review (7th ed.). New Delhi: Tata
McGraw Hill

Reference Books
• aker, H.K. & Powell. G.E. (2005). Understanding Financial
Management-A practical Guide. Massachusetts: Blackwell Publishing.
•
aker, H. K & Powell, G.E. (2011). Capital Budgeting Valuation:
Financial Analysis for Today’s Investment Projects. New Jersey: John
Wiley & Sons, Inc.
• ayananda, D., Irons, R., Harrison, S., Herbohn, J. & Rowland, P.
(2002). Capital Budgeting: Financial Appraisal of Investment Projects.
Cambridge: Cambridge University Press.
•
DRE Ministry of Finance and Economic Development (MoFED).
(2006). Guidelines for the preparation of public sector project. Addis
Ababa: MoFED.
• reene, J. & Stellman, A. (2007). Head First PMP. California:
O‟Reilly Media, Inc.
•
illson, D. (2003). Effective opportunity management for projects:
Exploiting positive risk. CRC Press.
• illson, D. (2009). Managing risk in projects. Gower Publishing,
Ltd..
•
erzner, H. (2009). Project Management: A systems approach to
planning, scheduling and controlling (10th ed.). New Jersey: John Wiley
& Sons, Inc.
•
ian, M. (2011). Project Economics and Decision Analysis (Vol. I):
Deterministic models (2nd Ed.). Oklahoma: PennWell Corporation.
• ian, M. (2011). Project Economics and Decision Analysis (Vol.
II): Probabilistic Models. Oklahoma: PennWell Corporation.
• otts, D. (2002). Project planning and analysis for development.
London: Lynne Rienner Publishers, Inc.
•

BA in Accounting and Finance Draft Curriculum

 roject Management Institute. (2013). A guide to the project
management body of knowledge (5th ed.). Pennsylvania: Project
Management Institute, Inc.
•
amset, K. (2010). Early Project Appraisal: Making the Initial Choices. London:
Palgrave Macmillan.
• iffin, R. (1999). Practical Techniques for Effective Project Investment
Appraisal. London: Hawksmere plc.
• urner, R. (2009). The Handbook of Project-Based Management:
Leading Strategic Change in Organizations (3rd ed.). London: McGraw-Hill
Companies, Inc.
• anhoucke, M. (2014). Integrated Project Management and Control:
First Comes the Theory, then The Practice. London: Springer.

BA in Accounting and Finance Draft Curriculum

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title Research in Accounting and Finance
Module Number AcFn-M3110
Objective of Upon the successful completion of this module, students should be able to:
the module • Apply business research methods in doing research
• Have foundation knowledge for scientific reasoning and solutions for
business problems
• explain the various tools and techniques of research
• Discuss sources of data and data collection techniques
• Prepare and present essay based of real-world practices
Total ETCTS ETCTS: 5
and Credit Hours: 3
Credit Hours of the
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
AcFn 2131 Research Methods in Accounting & Finance 3 5
Course Information
Course Number AcFn 3111
Course Title Research Methods in Accounting & Finance
Degree Program BA Degree in Accounting and Finance
Module Research in Accounting and Finance
Module No and AcFn-M3110
Code
ETCTS Credits 5
Contact Hours (per 3

BA in Accounting and Finance Draft Curriculum

week)
Course Objectives After successfully completing this course, the students should be able to:
& • Apply business research methods in doing research
Competences to be • have foundation knowledge for scientific reasoning and solutions for
Acquired business problems
• Implement the research process in doing research,
• prepare research proposal for a project
• explain the various tools and techniques of research
• apply various methodologies of social research to solve Business problems
• define The sources of data and data collection techniques
Course Description This course deals with the role of research; the method of scientific inquiry;
experimentation, fact finding, design of data collection methods, and analysis of
collected data and interpretation of results, and formulation of business related
research projects by students.
WEEKS Course Contents Reading
1WEEK 1. Concepts of Scientific Research
ST
{1 } 1.1. The Concept of Research
1.1.1. Defining research
1.1.2. Factors stimulating research
1.1.3. Purpose of Studying Research methods
1.1.4. Importance of research
1.1.5. Motivation for research
1.1.6. Managerial value of research
1.1.7. Characteristics of good research
1.2. Types of Research
1.2.1. Basic research
1.2.2. Applied research
1.2.3. Quantitative research
1.2.4. Qualitative research
1.2.5. Exploratory research
1.2.6. Descriptive research
1.2.7. Causal research
1.3. The systematic process of Research
1.3.1. Determining /recognizing a research
problem
1.3.2. Formulating a hypothesis/ research
question
1.3.3. Designing the study
1.3.4. Developing instrument for collecting data
1.3.5. Collecting data
1.3.6. Analyzing the data
1.3.7. Determining the implications & findings

BA in Accounting and Finance Draft Curriculum

 1.3.8. Making recommendations
4WEEKs 2. Formulation of the Research problem
{2ND- 5TH} 2.1. What is research problem
2.1.1. Defining the research problem
2.1.2. Sources of research problem
2.1.3. Guidelines for the statement of the problem
2.2. Hypothesis formulation
2.2.1. Defining hypothesis
2.2.2. Hypothesis versus research problem
2.2.3. Possible sources of hypothesis
2.2.4. Null and Alternative hypothesis
2.2.5. Basic characteristics of good
hypothesis
2.3. Process of testing hypothesis
2.3.1. State the hypothesis
2.3.2. Determine the appropriate test
statistics
2.3.3. Specify the significance level
2.3.4. Determine the decision rule
2.3.5. Collect data & perform the needed
conclusion
2.3.6. decide to reject or not reject and
produce conclusion
2WEEKs 3. Developing a Research proposal
{6TH - 7TH} 3.1. The purpose Research proposal
3.2. Structureof a Research Proposal
3.2.1. Background of the study
3.2.2. Statement of the problem
3.2.3. Research Objectives
3.2.4. Research Hypothesis
3.2.5. Significance of the Research
3.2.6. Literature Review
3.2.7. Research methodology
3.2.8. Work plan and Budget / Logistics 3.2.9. Other
sections of the proposal ( cover page , Abstract ,
Reference 3.2.10. Reference citation
3.2.11. Proposal writing (written Assignment )
2WEEKs 4. Sampling Design
{8TH - 9TH} 4.1. Sampling Design
4.2. Census and sample survey
4.3. The Need for sampling
4.4. Steps in sampling Design
4.5. Criteria for selecting a sampling procedures

BA in Accounting and Finance Draft Curriculum

 4.6. Types of sample Design
4.7. Probability sampling Design
4.8. Non probability sampling Design
2WEEKs 5. The sources and collection of Data
{10TH - 11TH} 5.1. Types and sources of Data
5.2. Methods of primary Data collection
5.3. Methods of secondary Data collection
3WEEKs 6. Methods of data analysis and analysis software
{12TH - 14TH} 6.1. Descriptive versus inferential data analysis
6.2. Spread sheet application in data analysis
6.3. Software application in data analysis (SPSS,
STATA, Eview)
6.4. Article review

Teaching & The teaching and learning methodology include lecturing, discussions, problem
Learning solving, and analysis. Take-home assignment will be given at the end of each
Methods/strategy chapter for submission within a week. Solution to the assignments will be given
once assignments are collected. Cases with local relevance will also be given for
each chapter for group of students to present in a class room. The full and active
participation of students is highly encouraged.
Assessment/ The evaluation scheme will be as follows:
Evaluatio Test Assignment Assignment Research Final Total
n I II proposal
15% 10% 10% 15% 50% 100%

Work load in hours

Hours Re quired
Tota
Self- ECT
l
Lecture La Assessment Tutorial Studie Assignme Advisin S
Hrs
s b s s s nt g
48 - 10 12 55 - - 135 5
Roles of the He/she will come to the class regularly on time and deliver the lecture in a well-
Instructor organized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments is
given. He/she is also responsible to give feedback for each assessment.
Roles of the The success of this course depends on the students‟ individual and collective
students contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and problems.
Students are also expected to read the assigned readings and prepare the cases

BA in Accounting and Finance Draft Curriculum

 before each class so that they could contribute effectively to class discussions.
Students must attempt assignments by their own. Proficiency in this course comes
from individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.
Text and reference Reference Books
books • Zikmund William G: Business Research Methods, 7th Edition,
2003.  C. William Emory, Donald R. Cooper. Business Research
Methods, 4th ed., 1991.
• Wallace A. W., Accounting research methods: Do the facts speak
for themselves?

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program Accounting and Finance
Module Title Accounting Information Systems
Module Code AcFn-M4120
Objective of Upon the successful completion of this module, students should be able to:
the module • Explain the fundamental Information Technology concepts that underpin
business information systems;
• Be competent in the use of a computer, produce documents, design
spreadsheets and make a presentation;
• Identify AIS control and security threats and recommend
preventing/mitigating strategies;
• Develop understanding about fundamental concepts of database technology
and data modeling and apply the knowledge gained to develop AIS data model;
• Have basic skill on the use of major accounting software
Total ETCTS ETCTS: 10
and Credit Hours: 6
Credit Hours of the
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
AcFn 4121 Accounting Information System 3 5

BA in Accounting and Finance Draft Curriculum

AcFn 4122 Accounting Software Application 3 5
Course Information
Course Number AcFn 4121
Course Title Accounting Information System
Degree Program BA Degree in Accounting and Finance
Module Accounting Information System
Module Code AcFn-M4120
ETCTS Credits 5
Contact Hours 3
(per week)
Course Objectives After successfully completing this course, the students should be able to:
& • Analyze, document and evaluate business activities performed by firms
Competences to be with in major transaction cycles;
Acquired • Identify AIS control and security threats and recommend
preventing/mitigating strategies;
• Understand the models, techniques, and tools for Information Systems
Analysis and Design in general and AIS in particular;
• Develop skills in documenting Accounting Systems;
• Develop understanding about fundamental concepts of database technology
and data modeling and apply the knowledge gained to develop AIS data model;
• Set up an accounting system using the a general ledger software package:
and  Develop working knowledge about database applications.
Course The course is designed to instill the knowledge and skill Accountants require to
Description improve the design and function of the Accounting Information Systems through
harnessing the current state of the art Information Technology. The course
introduces the techniques and methodologies used to
design and develop Information System in general and Accounting System in
particular. It also familiarizes students to Database Management System (Ms
Access).
WEEKS Course Contents Reading
2WEEKs 1. Accounting Information Systems: An Overview
{1ST – 2ND} 1.1. An Overview of AIS
1.2. Business Processes/Activities/Decisions/ and
Information Needs
1.3. Scope of AIS
1.4. Uses of AIS and Role of Accounts in Relation to
AIS
2WEEKs 2. Overview of Business Processes
{3RD - 4TH} 2.1. Business Processes and Events
2.2. Identifying Events in Business Process
2.3. Organizing data in an AIS

BA in Accounting and Finance Draft Curriculum

 2.4. Types of Files and Data
2.5. Events and Activities
2WEEKs 3. The System Development Process
{5TH - 6TH} 3.1. System Development and Documentation
Tools and Techniques: DFD, and Flow Chart
3.2. System Development Processes
(Methodology, System Investigation, Planning,
Analysis, Design, Implementation)
2WEEKs 4. Relational Databases
{7TH - 9TH} 4.1. Database Systems
4.2. Database Design Process
4.3. The REA Data Model
4.4. Database Systems and Future of Accounting
2WEEKs 5. Transaction Cycles and Accounting Applications
{10TH - 11TH} 5.1. Organizing Accounting Applications
5.2. Processing Modes
5.3. The Revenue Cycle
5.4. The Expenditure Cycle
5.5. General Ledger and Reporting System
2WEEKs 6. Control and Audit of AIS
{12TH - 14TH} 6.1. Overview of Control Concepts
6.2. Information System Control
6.3. Computer Controls and Security
6.4. Overview of Auditing of Computer Based IS

Teaching & Learning The teaching and learning methodology include lecturing, discussions,
problem solving, and
Methods/strategy analysis. Take-home assignment will be given at the end of each chapter for
submission within a week. Solution to the assignments will be given once
assignments are collected. Cases with local relevance will also be given for each
chapter for group of students to present in a class room. The full and active
participation of students is highly encouraged.
Assessment/Evaluati The evaluation scheme will be as follows:
on Test Test Test Quiz1 Assignment 1 Final Total
1 2 3
10% 10% 15% 5% 10% 50% 100%

Work load in hours

Hours Required
Total
Self- Hrs ECTS
Lectures Lab Assessments Tutorials Studies Assignment
Advising

BA in Accounting and Finance Draft Curriculum

 48
20 10 12 45 - - 135 5
Roles of the He/she will come to the class regularly on time and deliver the lecture in a well-
Instructor organized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments is
given. He/she is also responsible to give feedback for each assessment.
Roles of the The success of this course depends on the students‟ individual and collective
students contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and problems.
Students are also expected to read the assigned readings and prepare the cases
before each class so that they could contribute effectively to class discussions.
Students must attempt assignments by their own. Proficiency in this course comes
from individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.
Text and reference Text Book:
books • Romney and Steinbart, 2007: Accounting Information Systems, 11thed,
Prentice Hall, Inc. (http://www.prenhall.com/romney)
Reference Books
• Bodnar and Hopwood, 1998. Accounting Information Systems, 7th Edition,
Prentice
Hall, Inc.
• A.Hall, 1998. Accounting Information Systems, 2nd Edition, West
Publishing Co.  Moscove and et. al., 1997. Core concepts of Accounting
Information Systems, 5th Edition, John Wiley and Sons, Inc.
• Hoffer and et. al., 1999. Modern Systems Analysis and Design, 2nd Edition,
Addison Wesley Longman, Inc.
• Gelinas et al, 1999. Accounting Information Systems, 4th Edition, South
Western Publishing Co. USA.
• Boockholdt, 1999. Accounting Information Systems, 5th Edition,
Irwin/McGraw Hill.  Jones Rama, 2003. Accounting Information System:
A Business Process Approach.
• Pressman, Rogers S., 2005. Software Engineering: A practitioner‟s
approach.
• Whiten J.L; Bentley L.D; Dottman, K.C., 2000. System Analysis and
Design Methods.

BA in Accounting and Finance Draft Curriculum

 Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Course Information
Course code ACFN 4122

Course Title Accounting Software Application

Degree BA Degree in Accounting and Finance

Program
Module Accounting Information System

Module ACFN-M4120
No
and Code
Module
Coordinator
Lecturer

BA in Accounting and Finance Draft Curriculum

 ETCTS 5
Credits
Contact 3
Hours (per
week)
Course After successfully completing this course, the students should be able to:
Objectives
• Explain the difference between system software and application software
• Describe the need for accounting software
• Understand IT as an indispensable complement to the accounting profession
• Use excel to manage accounting data and transactions
• Use Peachtree to generate accounting reports
Course The accounting environment is getting more sophisticated and dynamic as the
Description information and communication technology grows. This calls the professionals in
accounting and finance to get in touch with the advancement in science and technology.
Thus, this course is designed to acquaint students with some of the basic applications
software that are commonly used by accounting and finance professionals for different
organizations. The course initially introduces students with the application of excel or
the spreadsheet in accounting, and then, dwells much on Peachtree accounting.
WEEKS Course Contents Reading

1 1: Overview of accounting software applications

• Software vs. hardware

• System software vs application software
• The need for accounting software
• Varieties of accounting software in use
• IT and the accounting profession

2,3,4,5,6 2: Excel for accounting and finance professionals

• Overview of the excel application

• Keyboard shortcuts
• Hiding rows and columns
• Navigating between workbooks and files
• Use of excel with styles
• Controlling data with tables and conditional summing
• Major excel lookup functions
• The PivotTable functionality and capabilities

BA in Accounting and Finance Draft Curriculum

 • Managing accounting data and transactions using excel
7,8,9 2. Basics of Peachtree accounting software
• Overview of the Peachtree accounting software
• Creating a company
• Setting up general ledger accounts
• Setting up customers
• Setting up vendors
• Setting up inventory
• Setting up payroll
• Setting up jobs
10,11,12,13 4: Managing transactions in Peachtree

• Customer transactions
• Vendor transactions
• Inventory transactions
• Payroll transactions
14,15,16 5: managing tasks and generating reports in Peachtree

• General journal and banking tasks

• Other tasks and transactions
• Generating reports
Widely used accounting softwares are covered

Teaching & The teaching and learning methodology include lecturing, discussions, problem solving,
Learning and analysis. Take-home assignment will be given at the end of each chapter for
Methods/strate submission
gy within a week. Solution to the assignments will be given once assignments are
collected. Cases with local relevance will also be given for each chapter for group of
students to present in a class room. The full and active participation of students is
highly encouraged.
Assessment/
Evaluation
The evaluation scheme will be as follows:

Test Test Test Quiz1 Assignment Final Total

1 2 3 1
10% 10% 15% 5% 10% 50% 100%

BA in Accounting and Finance Draft Curriculum

 Work load in
hours Hours Required Total Hrs

Self-
Lectures Lab Assessments Tutorials Assignment Advising
Studies
16 48 10 16 35 10 - 135

Roles of the He/she will come to the class regularly on time and deliver the lecture in a well-
Instructor organized manner. The instructor is required to make sure that computer lab is ready
for class, necessary accounting software is installed in the computers, and timetable
for practice in the lab is scheduled and students are making practice in the lab as per
the timetable. At the end of each class, he/she gives reading assignment for the next
class. He/she will make sure that proper assessments are given. He/she is also
responsible to give feedback for each assessment.
Roles of the The success of this course depends on the students’ individual and collective
students contribution to the class discussions. Students are expected to participate voluntarily,
or will be called upon, to contribute to set exercises and problems. Students are also
expected to read the assigned readings and prepare the cases before each class so that
they could contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from individual
knowledge and understanding. Copying the works of others is considered as serious
offence and leads to disciplinary actions. Last
but not least, students are required to make practice in the lab as per the timetable
scheduled by the course instructor.

Text and Text

reference books
• Deborah Bean, Learn Peachtree Accounting, Wordware Peachtree Publishing,
2002

• Bonnie Biafore,The Official Intuit Guide, Quick Books the missing guide, 2013

BA in Accounting and Finance Draft Curriculum

 Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance

Program BA degree in Accounting and Finance Program
Course Number AcFn 2131
Course Title Business Mathematics
Module Computational and Quantitative Methods for Finance
Module No and Code AcFn-M2130
ETCTS Credits 5
Contact Hours (per 3
week)
Course Objectives & At the end of this course, students should be able to
Competences to be
Acquired •Differentiate the various techniques of mathematics that can be employed in
solving business problems
• Identify the way mathematical techniques are utilized
• Appreciate the importance of mathematics in solving real world business
problems
• Use different mathematical techniques for supporting managerial Decisions
 Analyze real managerial problems using mathematical tools
Course Description Business Mathematics is one of the preliminary quantitative aids to decision
making that offers the decision-maker a method of evaluating every possible
alternative (act or course of action) by using various techniques to know the
potential outcomes. This course is designed to expose finance students to the
basic concepts and area of managerial application of mathematics for decision
making. Topics include: linear equations and their applications, matrix algebra
and its applications, Markov chain analysis, linear programming, mathematics of
finance, elements and application of calculus.
WEEKS
3 WEEKS 1. Linear Equations and Their Interpretative Applications
1.1. Linear Equations, Functions and Graphs
(1st, 2nd and 3rd) 1.2. Applications of Linear Equations

BA in Accounting and Finance Draft Curriculum

 1.2.1. Linear Cost Output Relations,
1.2.2. Cost, Total Revenue, and Total Profit
1.2.3. Break Even Analysis: Model and Solutions
3 WEEKS 2. Matrix Algebra And Its Applications
2.1. Matrix Concepts
( 4th, 5th & 6th) 2.2. Dimensions and Types of Matrix
2.3. Matrix Operations and Techniques
2.4. Inverse of a Matrix
2.5. Matrix Applications
2.6. Solving Systems of Linear Equations
2.7. Markov Chains: Concepts, Models and Solutions
3. Introduction To Linear Programming
3.1. Concepts
3.2. Formulation of Linear Programming Models
3.3. The Maximization Problem
3.4. The Minimization Problem
3.5. Solution Approaches to Linear Programming Problem
3.5.1. Graphic Approach
3.5.2. Algebraic (Simplex) Approach
4. Mathematics Of Finance
4.1. Overview of exponential and logarithmic functions
4.2. Simple Interest and Discount
4.2.1. Computing Simple Interest
4.2.2. Promissory Notes and Bank Discount
4.3. Compound Interest
4.3.1. Compound Amount (Maturity Value)
4.3.2. Present Value (Principal) of Compound Amount
4.3.3. Nominal and Effective Interest Rate
4.4. Ordinary Annuities
4.4.1. Sum of Ordinary Annuity
4.4.2. Sinking Fund Payments
4.4.3. Present Value of Ordinary Annuity
4.4.4. Amortization
4.5. Mortgage Payments

BA in Accounting and Finance Draft Curriculum

 5. Elements and Applications of Calculus
5.1. Differential Calculus
5.1.1. Concept
5.1.2. Rules of Differentiation
5.1.3. First and Second Derivative for Extreme
5.1.4. Business Application of Differential Calculus
5.1.5. Marginal Analysis
5.1.6. Optimization Problems
5.2. Integral Calculus
5.2.1. Concept
5.2.2. Indefinite and Definite Integration
5.2.3. Rules of Integration
5.2.4. Business Applications of Integral calculus
5.2.5. Finding Total functions
5.2.6. Area problems
Teaching & Learning The teaching and learning methodology include lecturing, discussions,
Methods/strategy problem solving, and analysis. Take-home assignment will be given at the end
of each chapter for submission within a week. Solution to the assignments will
be given once assignments are collected. Cases with local relevance will also
be given for each chapter for group of students to present in a class room. The
full and active participation of students is highly encouraged.
Assessment/ Test 1 Test 2 Test 3 Quiz1 Assignment Final Total
Evaluation 1
10% 10% 10% 10% 10% 50% 100%
Ch. 1 Ch. 2 Ch. 3-4 Ch. 5 - All Chap
Work load in hours
Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a
wellorganized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments
is given. He/she is also responsible to give feedback for each assessment.
Roles of the students The success of this course depends on the students’ individual and collective
contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and problems.
Students are also expected to read the assigned readings and prepare the cases
before each class so that they could contribute effectively to class discussions.
Students must attempt assignments by their own. Proficiency in this course
comes from individual knowledge and understanding. Copying the works of
others is considered as serious offence and leads to disciplinary actions.

BA in Accounting and Finance Draft Curriculum

Text and reference Text Book:
books
• Bowen Earl. Mathematics with applications in Business and Economics, 10th.
1987
Reference Books

• Salezman S. A. etal. Mathematics for Business. 8th Ed. 2007, Pearson

Publishing limited.
• Nelda W. Roueche and Virginia H. Graves. Business Mathematics, 6th ed,
1993, Prentice Hall Limited
• Ronald E. Larson and Bruce H. Edwards. Finite Mathematics with Calculus,
1991
• Ann j. Hughes. Applied Mathematics: For Business, Economics, and the
social Science, 1983.

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance

Program BA degree in Accounting and Finance Program
Course Number AcFn2132
Course Title Business Statistics
Degree Program BA Degree in Accounting and Finance
Module Computing and Quantitative Method for Business
Module No and Code AcFn-M2130
ETCTS Credits 5
Contact Hours (per 3
week)

BA in Accounting and Finance Draft Curriculum

Course Objectives & The objective of this course is thus to discuss the theoretical aspects of statistics and then
Competences to be focus on its practical applications in business decision making, which modern managers
Acquired and decision makers are expected to be armed with on the face of considerable
uncertainty. Besides, it is also to create know-how to students on various application
areas and benefit of statistical in business.

This course aims:

• To familiarize students about the use & application of various statistical tools in the
field of financial decision making
• To enable students make valid inference from data
• To enable students to construct and test different types of hypothesis
• To enable students to find correlation between variables
• How to apply the statistical tests in the preparation of Research report.
• To enable students appreciate the application of statistics in every areas of activities
in business and industry such as production, financial analysis, distribution, market
research, manpower planning.

Course Description The use of statistical knowledge in the field of business aid dated many years back. In
recent years, an understanding of statistical methods, techniques, and the skills to make
use of them had widely been recognized more than before. It is essential for anyone
making business decisions on the basis of data to possess a clear understanding of
statistics.

Among other, the vast and fast changing technological, financial and economic setting
has necessitated an organized use and extensive application of statistical tools to business
decision making. Statistics has proved useful in many ways. Such as in establishing
relationship, making predications, and providing solution to the many problems of
business operations and managerial decision Statistics is widely applied in production
and quality control, marketing research, manpower planning, finance, etc.
WEEKS

BA in Accounting and Finance Draft Curriculum

2 WEEKS 1. Statistics Refresher
1.1. Introduction
{1ST&2ND } 1.1.1. Definition
1.1.2. Areas (types) of statistics: Descriptive, Inferential
1.1.3. Importance (uses) of statistics
1.2. Descriptive Statistics (Independent Review)
1.2.1. Statistical data (meaning, types, sources, processing and
methods of obtaining data)
1.2.2. Organization of descriptive data (tabular presentation;
frequency distribution, graphical presentation;
histogram, bar graphs, pie charts, the frequency
polygon, the give.)
1.2.3. Summarizing data
1.2.4. Measures of location or central tendency: the arithmetic
mean, the median, the mode.
1.2.5. Measures of dispersion or variation: the range,
percentiles, the variance and standard deviation, the
coefficient of variation, skew ness.
2 WEEKS 2. Sampling & Sampling Distributions
2.1. Sampling Theory
{5TH&6TH } 2.1.1. Basic Definitions
2.1.2. The need for samples
2.1.3. Designing and conducting a sampling study
2.1.4. Bias and errors in sampling, non-sampling errors
2.1.5. Types of samples- random and non-random samples

2.2. Sampling Distributions

2.2.1. Definitions
2.2.2. Sampling distributions of the mean and proportion
2.2.3. Sampling distribution of the difference between two
means and two proportions
2WEEKS 3. Statistical Estimations
3.1. Basic concepts
{7TH&8TH) 3.2. Point estimators of the mean and proportion
3.3. Interval estimators of the mean and proportion
3.4. Interval estimation of the difference between two independent
means (concept and formula)
3.5. Student's t-distribution
3.6. Determining the sample size
2WEEKS 4. Statistical Estimations

BA in Accounting and Finance Draft Curriculum

 4.1. Basic concepts
{7TH&8TH) 4.2. Point estimators of the mean and proportion
4.3. Interval estimators of the mean and proportion
4.4. Interval estimation of the difference between two independent
means (concept and formula)
4.5. Student's t-distribution
4.6. Determining the sample size
2WEEKS 5. Hypothesis Testing
{9TH 5.1. Basic concepts
&10TH } 5.2. Steps in Hypothesis testing
5.3. Type I and type II errors (concepts) 5.4. One tailed \IS two
tailed hypothesis tests
5.5. Hypothesis testing of:
5.6. Population mean, proportion
5.7. The difference between two means and two proportions
2WEEKS 6. Chi-Square Distributions
6.1. Areas of application
{11TH&12TH } 6.2. Tests for independence between two variables
6.3. Tests for the equality of several proportions
6.4. Goodness- of fit tests (Binomial, normal, Poisson)
2WEEK 7. Analysis of Variance
7.1. Areas of application
{13TH&14TH } 7.2. Comparison of the mean of more than two
populations 7.3. Variance test
2WEEKS 8. Regression And Correlation
8.1. Linear correlation
{15TH&16TH } 8.1.1. The coefficient of correlation
8.1.2. Rank correlation coefficient
8.2. Simple linear regression
8.3. curve fitting, the method of least square, r2
Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem
Methods/strategy solving, and analysis. Take-home assignment will be given at the end of each chapter
for submission within a week. Solution to the assignments will be given once
assignments are collected. Cases with local relevance will also be given for each
chapter for group of students to present in a class room. The full and active
participation of students is highly encouraged
Assessment/Evaluation Test 1 Test 2 Test 3 Quiz1 Assignment 1 Final Total

10% 10% 10% 10% 10% 50% 100%

BA in Accounting and Finance Draft Curriculum

Work load in hours Test 1 Test 2 Test 3 Quiz1 Assignment 1 Final Total

10% 10% 10% 10% 10% 50% 100%

Roles of the Instructor

Roles of the students He/she will come to the class regularly on time and deliver the lecture in a
wellorganized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments is given.
He/she is
also responsible to give feedback for each assessment.

Text and reference The success of this course depends on the students’ individual and collective contribution
books to the class discussions. Students are expected to participate voluntarily, or will be called
upon, to contribute to set exercises and problems. Students are also expected to read the
assigned readings and prepare the cases before each class so that they could contribute
effectively to class discussions. Students must attempt assignments by their own.
Proficiency in this course comes from individual knowledge and understanding. Copying
the works of others is considered as serious offence and leads to disciplinary actions.

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Course Information
Course Number AcFn 3044
Course Title Financial Modeling
Degree Program BA Degree in Accounting and Finance
Module Finance
Module Code AcFn-M3040
ETCTS Credits 3
Contact Hours 2
(per week)
Course Objectives After successfully completing this course, the students should be able to:
& • Explain financial modeling; valuation techniques and basic financial
Competences to be calculations using spread sheet like excel.
Acquired • Perform corporate valuation be applying various methods to determine

BA in Accounting and Finance Draft Curriculum

 business value
• Model pro forma financial statements and determine business value;

Course The course is designed to enable students understand financial models and develop
Description valuation financial model to ascertain the values of assets and business.
WEEKS Course Contents Reading
4WEEKs 7. Introduction to Financial Modeling and Valuation
{1ST – 4th} 7.1. Introduction to financial modeling
7.2. Overview of excel functions for modeling
7.3. Basic Financial Calculations using excel
7.4. Present value and Net Present Value
7.5. The IRR and Loan Tables
7.6. Future values and Applications
7.7. Introduction to valuation and valuation standards
3WEEKs 8. Corporate Valuation
{5th - 7TH} 8.1. Methods to Compute Enterprise Value (EV)

8.2. Using Accounting Book Values to Value a Company: The

Firm’s
Accounting Enterprise Value

8.3. Efficient Markets Approach to Corporate Valuation

8.4. Enterprise Value (EV) as the Present Value of the Free

Cash Flows: DCF “Top Down” Valuation

8.5. Free Cash Flows Based on Consolidated Statement of

Cash Flows (CSCF)

8.6. Free Cash Flows Based on Pro Forma Financial

Statements

BA in Accounting and Finance Draft Curriculum

4WEEKs 9. Determining the value of the firm
{8TH - 11TH} 9.1. Computing the Value of the Firm’s Equity, E

9.2. Computing the Value of the Firm’s Debt, D

9.3. Computing the Firm’s Tax Rate, TC

9.4. Computing the Firm’s Cost of Debt, rD

9.5. Two Approaches to Computing the Firm’s Cost of Equity,

rE

9.6. Implementing the Gordon Model for rE

9.7. The CAPM: Computing the Beta, β

9.8. Using the Security Market Line (SML) to Calculate

room. The full andCost
Merck’s active participation
of Equity, rE of students is highly encouraged.
Assessment/ The evaluation scheme will be as follows:
Evaluati on 9.9. Three
Tes Test Approaches
Test to Computing
Quiz1 the Expected
Assignment FinalReturnTotal
on
t1 the
2 3 1
Market,
10% 10% 15% E(rM) 5% 10% 50% 100%
4WEEKs
Work load in hours 10. Pro-Forma Financial Statement Modeling
{12TH - 14TH} Hours Required How Financial Models Work: Theory and an
10.1.
Initial Example Tota ECT
Self-
10.2.
Lecture Free Cash Flow (FCF): Measuring the Cash
Assessment Tutorial Studie Assignme Advisin l Hrs S
s Lab sProduced by the s Business s nt g
10.3. Using the Free Cash Flow (FCF) to Value the Firm
48 20 and Its Equity 10 12 45 - - 135
Roles of the He/she
10.4.will come to the
Some classonregularly
Notes on time
the Valuation and deliver the lecture in a well-
Procedure
Instructor organized
10.5. manner. Besides,Modeling
Alternative at the of endFixed
of each
Assetsclass he/she gives reading
assignment
10.6. for the next class.
Sensitivity He/she will make sure that proper assessments is
Analysis
given. He/she is also responsible to give feedback for each assessment.
Roles of the&
Teaching The
Thesuccess
teachingofandthislearning
course depends
methodology on the students‟
include individual
lecturing, and collective
discussions, problem
students
Learning contribution
solving, andtoanalysis.
the class discussions.
Take-home Students
assignment willare expected
be given to end
at the participate
of each
Methods/strategy voluntarily,
chapter for or will be called
submission withinupon, to contribute
a week. Solution totothe set assignments
exercises and willproblems.
be given
Students are also expected
once assignments to read
are collected. the with
Cases assigned
local readings
relevanceand willprepare
also bethe cases
given for
before each class
each chapter so that
for group they could
of students contribute
to present in a effectively
class to class discussions.
Students must attempt assignments by their own. Proficiency in this course comes 5
from individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.
Text and reference Text Book:
books
BA in Accounting and Finance
Simon
Benninga, Financial Modeling, 4th ed., 2014, MIT Press Draft Curriculum
Reference Books
 Tom Y. Sayer, Financial Modeling for Business owners and
Entrepreneurs, Developing Excel Models to Raise Capital, Increase Cash
Flows, Improve Operations Plan Project and Make decisions., Apress
Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Name of the Department of Accounting and Finance
department
Course Econometrics for Finance
Title
Course AcFn3112
Code
Credit 4/6
Hours
Course This course builds upon Applied Statistics. Familiarity with the material, particularly
Descripti sampling distributions, estimation, and hypothesis testing will be of much help. You
ons will not be able to appreciate the course unless you have good grasp of those topics.
Weeks Contents
Chapter 1: Introduction
1.1 The econometric approach
1.2 Economic models and econometric models
1.3 Different types of data for econometric analysis

BA in Accounting and Finance Draft Curriculum

 Chapter 2: Simple Linear Regression
2.1 Concept of regression function
2.2 Method of Moments & Method of least squares
2.3 Residuals and goodness of fit
2.4 Properties of LS estimates and Gauss-Markov theorem
2.5 Maximum Likelihood Estimation
2.6 Confidence Intervals and Hypothesis Testing
2.7 Predictions with Simple Linear Regression Model
Chapter 3: Multiple Linear Regression Analysis: Estimation and Hypothesis
Testing
3.1 Introduction
3.2 The Method of Least Squares
3.3 Partial Correlation Coefficients and their interpretation
3.4 Coefficients of Multiple Determination
3.5 Properties of least squares and Gauss-Markov theorem
3.6 Introduction to Multivariate Normal Distribution
3.7 Classical Normal Linear Regression
3.8 Hypothesis Testing and Interval Estimation
3.9 Point and Interval Forecasting Using Multiple Linear Regression
Chapter 4: Multiple Regression Analysis with Qualitative Information: Binary
(or Dummy Variables)
4.1 Describing Qualitative Information
4.2 Dummy as Independent Variables
4.3 Dummy as Dependent Variable
4.3.1 The Linear Probability Model (LPM)
4.3.2 The Logit and Probit Models
4.3.3 Interpreting the Probit and Logit Model Estimates
Chapter 5: Violations of the Assumptions of Classical Model
5.1 Multicollinearity
5.2 Heteroscedasticity- tests and weighted least squares
5.3 Autocorrelation-tests and feasible generalized least squares estimation
5.4 Specification Errors: Omission of Variables
5.5 Tests of Parameters Stability
Chapter 6: Basic Regression Analysis with Time Series Data: Basic Concepts
6.1 The nature of Time Series Data
6.2 Stationary and non-stationary stochastic Processes
6.3 Trend Stationary and Difference Stationary Stochastic Processes
6.4 Integrated Stochastic Process
6.5 Tests of Stationarity: The Unit Root Test
6.6 Cointegration and ECM
Chapter 7: Introduction to simultaneous equation models (Optional)
7.1 The Nature of Simultaneous Equation Models
7.2 Simultaneity bias

BA in Accounting and Finance Draft Curriculum

 7.3 Order and rank conditions of identification (without proof)
7.4 Recursive models
7.5 Indirect squares and 2SLS estimation of structural equations
Assessment Students will be evaluated using different mechanisms and their weights as indicated
Methodolog in the table below:
y Assessment Assignment Tests and quizzes Final Exam Total
(individual and
group)
Weight 20% 30% 50 % 100%
• Late coming is not allowed and no student is allowed to enter after class has
started.
• Duplication of assignments is strictly forbidden; it entails serious penalty. 
Assignments are required to be submitted before or on the deadline.
Course • Cheating during exam sessions results in a minimum of “F “grade while cheating
Policy in quizzes and tests is subjected to a zero mark. All cheating cases will be reported
to the department for further considerations.
• Students should switch off their cell phones while they are in class and must keep
their cell phones switched off during all kinds of exam sessions.
• Students must attend 80% of the class for the course. Failure to attend 80% of the
class will not allow the student to sit for the final exam.
• Missing a quiz without convincing evidences will earn the students a grade of zero
marks in that specific quiz
References
Gujarati, D. N. and D. C. Proter (2009). Basic Econometrics, 5th edition,
McGrawHill
Maddala, G. S. (1992). Introduction to Econometrics, 2nd edition, Macmillan.
Wooldridge, J. (2013). IntroductoryEconometrics: A Modern Approach, 5th Ed.
Enders, W. (2014). Applied Econometric Time Series, John Wiley & Sons:, 4th ed.,
Singapore.
Koutsoyiannis, A. (2001). Theory of Econometrics, Palgrave: New York.
Johnston, J. and J.Dinardo (1997)Econometric Methods, 4th edition.
Kmenta, J. Elements of Econometrics, 2nd edition.
Intrilligator M.D, R.G. Bodkin, and D. Hsiao (1996). Econometric Models,
Techniques and Applications.
Verbeek (2004), A Guide to Modern Econometrics. New York: John Wiley & Sons,
Ltd. Pindyck, R. and D. Rubinfeld (1991), Econometric Models and Economic
Forecasts, 3rd edition, New York: McGraw-Hill.

BA in Accounting and Finance Draft Curriculum

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title Senior Research
Module Number
Objective of
the module
Total ETCTS ETCTS: 8
and Credit Hours: 5
Credit Hours of the
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
ACFN4113 Internship 2 3
Course Information
Course Number ACFN4113
Course Title Internship
Degree Program BA Degree in Accounting and Finance
Module Senior Research
Module No and ACFN4113
Code
ETCTS Credits -
Contact Hours (per -
week)

BA in Accounting and Finance Draft Curriculum

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Module Title Business Law
Module Number Law-M3201
Objective of the moduleThe course enables students to have a broad understanding of the
environment of business and the statutory provisions that affect the
business operations and decisions.
Total ETCTS and Credit ETCTS: 5
Hours of the module
Credit Hours: 3
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
Law3201 Business Law 3 5
Course Information
Course Number Law3201
Course Title Business Law
Degree Program BA Degree in Accounting and Finance
Module Business Law
Module Number M20; Law-M3201
and
Code
Module Coordinator

BA in Accounting and Finance Draft Curriculum

Lecturer
ETCTS Credits 5
Contact Hours 3
( per week)
Course & The course enables students to have a broad understanding of the
Objectives be environment of business and the statutory provisions that affect the
Competences business operations and decisions.
to
Acquired
Course Description The primary focus of this course is to introduce students with the
concept, principles, and legal framework governing business formations,
transactions, and contracts. The course will pay a closer look at labor law
and the commercial code of Ethiopia. It is aimed at exposing students to
the company law, law of contract (Such as the contract of sale, and
Agency), proof of debt, and commercial undertakings.
WEEKS Course Contents Reading
1&2 1. General Introduction
1.1. Definition of Law
1.2. Functions of Law
1.3. Meaning of Business Law
1.4. Nature of Business Law
1.5. Sources of Business Law
3 2. Legal Personality
2.1. The concept of the term
"personality"
2.2. Physical Persons
Juridical persons
4&5 3. Business And Business Entities
3.1. Definition
3.2. Elements of a Business
3.3. Different kinds of Business Entities
3.3.1. Sole proprietorship
3.3.2. Partnership
3.3.3. Private companies
Public companie
6, 7 , 8 & 9 4. Law Of Contracts
4.1. Contracts In General
4.1.1. Definition

BA in Accounting and Finance Draft Curriculum

 4.1.2. Formation and Elements of contracts
4.1.2.1. Capacity of the parties
4.1.2.2. Consent of the parties
4.1.2.3. Defect in consent
4.1.2.4. Object of contract
4.1.2.5. Form of contract
4.1.3. Effect of contract
4.1.4. Extinction of Obligations
4.1.5. Contract Administration
4.2. Law Of Agency
4.2.1. Definition
4.2.2. Source of Agency
4.2.3. Scope of agency
4.2.4. Duties of Agent
4.2.5. Duties of principal
4.3. Law Of Sale Of Goods
4.3.1. Definition
4.3.2. Obligations of Seller
4.3.3. Obligation of Buyer
4.3.4. Common Obligations
4.3.5. Transfer of Risks
4.4. Law Of Insurance
4.4.1. Definition
4.4.2. Types of Insurance
4.4.3. Insurance policy
4.4.4. Rights and Duties of the parties
10 & 11 5. Law Of Negotiable Instruments
5.1. Definition
5.2. Bills of Exchange
5.3. Promissory Notes
1.1. Cheques
12 & 13 6. Law Of Banking Transaction
6.1. Deposits
6.2. Hiring of Safes
6.3. Contracts for current accounts
6.4. Discount
Credit transactions

BA in Accounting and Finance Draft Curriculum

14 & 15 7. Labor Law
7.1. Contracts of employment
7.2. Formation and terms of the employment
contract
7.3. Work of employee-contractual duties
7.4. Wages and working
conditions to employee
7.5. Employer duties-Health, Safety and
welfare
1.2. Termination of the employment contract
Teaching & Learning The teaching and learning methodology include lecturing, discussions,
problem solving, and analysis. Take-home assignment will be given at
the end of each
Methods/strategy chapter for submission within a week. Solution to the assignments will
be given once assignments are collected. Cases with local relevance
will also be given for each chapter for group of students to present in a
class room. The full and active participation of students is highly
encouraged.

Assessment/Evaluation

The evaluation scheme will be as follows:

Test Test Test Quiz Assignment Final Total

1 2 3
10% 10% 15% 5% 10% 50% 100%

Work load in hours

Hours Required Total
Hrs
Assess
Self- Assign-
- ments
Studies ment
Lectures Lab Tutorials Advising
48 - 17 58 12 - 135

BA in Accounting and Finance Draft Curriculum

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture
in a wellorganized manner. Besides, he/she will give opportunity for
the students discuss and give reflection on the topic presented by him.
He/she is also responsible to give feedback for each assessment.
Roles of the students The success of this course depends on the students‟ individual and
collective contribution to the class discussions. Students are expected to
participate voluntarily, or will be called upon, to contribute to set
exercises and problems. Students are also expected to read the assigned
readings and prepare the cases before each class so that they could
contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from
individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.
Text and reference books Reference Books

BA in Accounting and Finance Draft Curriculum

 I. Books and Monographs
• Goldberg, Everett F, An Introduction to Business Organizations,
Journal of Ethiopian Law, Vol. VIII, No.2

• Winship, Peter, Background Documents of the Ethiopian

Commercial Code of 1960 (Artistic Printers, Addis Ababa: 1974)

• Winship, Peter, Supplementary Materials: Business Organization,

Faculty of Law, Addis Ababa University (1974)

• MehreteabLeul, Joint Ventures and General Partnerships under

Ethiopian
Law: A
A Comparative Study (1991), Unpublished Snr. Thesis, AAU
Law Library

• BetreDawit, The Law of Business Organizations: A Comparative

Study of General

Partnerships and Private Limited Companies (1991),

Unpublished Snr. Thesis, AAU Law Library

II. Ethiopian Laws

• The Constitution of the Federal Democratic Republic of Ethiopia

• The Commercial Code of Ethiopian (1960)
• The Civil Code of Ethiopia (1960)
• Proclamations and regulations on the following (current as and
when the course is delivered)

 Commercial Registration and Business Licensing

Proclamation
 Commercial Registration and Business Licensing
Regulation
 Business Mortgage Proclamation

BA in Accounting and Finance Draft Curriculum

  Trade Practice Proclamation
 Trade Marks Registration and Protection
Proclamation  Labor Proclamation

a. Supportive Courses

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Module Title Basic Management Concepts
Module Mgmt-M1052
Number
Objective of Upon the successful completion of this module, students should be able to:
the module
• Explain the general overview of management in relation to its importance,
roles, skills and universality
• Develop a comprehensive understanding of basic concepts of management
functions
• Describe marketing principles and concepts
• Explain the importance and role of product development and major
components of marketing

BA in Accounting and Finance Draft Curriculum

Total ETCTS ETCTS: 10
and Credit
Credit Hours: 6
Hours of the
module
Courses of the Mo dule
Course Course Name Cr. Hr CP/ETCTS
Number
Mgmt1051 Introduction to Management 3 5
Mgmt1052 Principles of Marketing 3 5
Mgmt1053 Contemporary Business Communication 2 3
Course Informati on

Course Mgmt1051
Number
Course Title Introduction to Management
Degree BA Degree in Accounting and Finance
Program
Module Basic Management Concepts
Module M5; Mgmt-M1052
No
and Code
Module
Coordinator
Lecturer
ETCTS 5
Credits
Contact Hours 3
(per week)
Course The course enables students to:
Objectives &
Competences to • Define the term management, basic concepts and principles of management.
• Explain the general overview of management in relation to its importance, roles,
be Acquired
skills and universality
• Acquire sound understanding of the nature and practice of management

BA in Accounting and Finance Draft Curriculum

 • Develop a comprehensive understanding of basic concepts of management
functions.
Course This course focuses on the basic concepts and principles of management, the
Description functions of planning, organizing, staffing, directing and controlling, and their
relationships to key issues in management practices, such as leadership and
motivation. Decision making and effective communication are also discussed.
WEEKS Course Contents Reading
1&2 1. Fundamentals Of Management
1.1. Definition of Management
1.2. Significance of Management
1.3. Managerial Functions an Overview
1.4. Levels of Management and Types of Managers
1.5. Managerial Roles and Skills
1.6. Universality of Management
1.7. Is Management an art, science, or profession?
3, 4, & 5 2. Managerial Planning
2.1. Concepts and Need for planning
2.2. Types of plans
2.3. Planning process
2.4. Objectives
2.5. Planning Techniques
6, 7, & 8 3. Decision Making
3.1. Meaning of decision making
3.2. Rational decision making process
3.3. Types (programmed and non-programmed decisions).
9 & 10 4. The Organization Function
4.1. Concept of organizing and organization
4.2. Formal and Informal Organization
4.3. Organization chart
4.4. Departmentalization: Meaning and Bases
4.5. Span of Management
4.6. Authority and power: source of power
4.7. Line and staff authority
4.8. Delegation, centralization and decentralization
4.9. Groups and Committees
11 & 12 5. Staffing And Organization
5.1. The procurement function
5.2. Training and development function
5.3. Maintenance and utilization
5.4. Separation

BA in Accounting and Finance Draft Curriculum

13 & 14 6. Directing Function
6.1. Meaning and the need for leadership
6.2. Concept and meanings of Leadership theories
6.3. Concept and meaning of Leadership Styles
6.4. Motivation
6.4.1. The concept of motivation
6.4.2. Theories of motivation
15 & 16 7. The Controlling Function
7.1. Meaning and need for control
7.2. Control process
7.3. Types of control
7.4. Techniques of control
7.5. Effective control system

Teaching & The teaching and learning methodology include lecturing, discussions, problem
Learning solving, and analysis. The full and active participation of students is highly
Methods/ encouraged.
strategy

Assessment/Ev
aluation
The evaluation scheme will be as follows:

Test Test Quiz Assignments Final Total

1 2
10% 10% 5% 25% 50% 100%

Work load in
hours Hours Required Total
Assign- Hrs
Self-
Assessments ment
Studies
Lectures Lab Tutorials Advising
48 - 17 - 58 12 - 135

BA in Accounting and Finance Draft Curriculum

Course • The students must come to class prepared by bringing with you the appropriate
Expectation materials like text books and completed assignments. Compete the reading
assignments and other activities on time.
• Make active participation during discussion (you must participate in class). If you
are working in group or with partner, you must talk to your group members or
partner and be a part of the group. Always be ready and willing to give constructive
feedback to partners/ group members and listen to their comments on your work.
• Use only English during group and pair work, class room and out of class room
discussions.
Course Policy • It is compulsory to come to class on time and every time. If you are going to miss
more than three classes during the term, you should not take this course.
• You must do your assignment on time. No late assignment will be accepted.
• You will have short quizzes and tests. If you miss the class or, are late to class, you
will miss the quiz or test. No makeup test or quizzes will be given.
• You must do your own work and do not copy and get answer from someone else.
Please be sure to turn off your cell phones before class and exam session.
Text and Reference Books
reference books
• C.B Gubta, “Business Organization and Management”, Sultan Chand & sons,
New Delhi.
• David R. Hampton, “contemporary management”, McGraw Hill Inc., New
York, 1981.
• Ernest Dale. “Management. Theory and Practices.” McGraw Hill Inc. New
York, 1981.
• Fred Luthans, “Introduction to Management, A Contingency Approach”,
McGraw Hill Book Company New York, 1973.
• George R. Terry and Stephen G. Franklin, “Principles of management”, All
India Traveller book Sellen New Delhi, 1991.
• Harold Koonz, Cyril O‟Donnell and Heinz Weihrich, “Management”,
McGraw Hill International New York, 1980.
• Henry sisik, “Management and Organization”, South Western publishing Co.,
Chicago, 1982.
• Peter F. Druker, “Management: Task and Responsibility”, IIaper & Row, New
York, 1973.
• Peter F. Druker,” The practice of management” Haper & Brothers, New York,
1986.
• Samul C. Certo, “Principles of Modern Management”, Allyn and Bacon Inc.,
Boston, 1986.  Y.K Bushan, “Fundamentals of business Organization and

BA in Accounting and Finance Draft Curriculum

 Management”, Sultan chand & sons, New Delhi.
• Robert N. Lussier, Management: concepts, Applications, and skil
development, “South western college publishing, 1997.
• Richard m. Hodgets & Donald F. Kuralko, “Management,” Harcount Brace
Jovanovich publishers, 1991, third ed.
• Plunkett and Attner, Introduction to management, Wadsworth publishing
company, 1994. 5th ed. And 6th ed.
• R.D Agrawal “ Organization & Management” New Delhi  Bantie et.
al., Introduction to Management.

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Course Information
Course Number Mgmt1052
Course Title Principles of Marketing
Degree Program BA Degree in Accounting and Finance
Module Basic Management Concepts
Module M5; Mgmt-M1052
Number
and Code
Module
Coordinator
Lecturer
ETCTS Credits 3
Contact 2
Hours
(per week)
Course Objectives Upon completing this course, the student will be able to:
&

BA in Accounting and Finance Draft Curriculum

Competences to • Define basic/core marketing principles/ concepts
be • Describe the marketing plan process and strategy
Acquired • Identify and analyze marketing environment
• Explain the bases of market segmentation and consumer buying behavior
• Define and classify products/ product mix
• Explain the importance and role of product development ;
• Discuss marketing channel concept, examine the structure and function of the
channel system, physical distribution and materials management
• Describe the role of promotion mix and identify factors affecting the choice of
promotional methods.
• Analyze the importance of pricing and examine key factors that may influence
marketers pricing decisions
Course The course covers an overview of marketing, the marketing environment, types of
Description markets, product decision, product development, branding and packaging, pricing
decisions, factors influencing' pricing, pricing techniques, distribution decision:
channel and physical distribution decision,
promotion decision: types of promotional messages and media.
WEEKS Course Contents Reading
1, 2, & 3 1. An Overview Of Marketing And Marketing Management
1.1. Marketing and its core concepts
1.2. Philosophies of marketing
1.3. Importance of marketing
1.4. Scope of marketing
1.5. Companies‟ orientation to marketing
1.6. Goals of marketing system
4&5 2. Marketing Environments
2.1. Meaning of marketing Environment
2.2. Internal and External Marketing environmental Elements
6, 7, & 8 3. Buying Behavior
3.1. Consumer buying behavior
3.1.1. The buyers decision process
3.1.2. Major factors influencing buying behavior
3.1.3. Consumer buying, role
3.2. Organizational buying behavior
3.2.1. Characteristics of Business Market
3.2.2. Buying situations in organizational buying
3.2.3. Decision making process in organizational buying
3.2.4. Influence on organizational buying decision
9, 10, & 11 4. Market Segmentation, Targeting And Positioning

4.1. Market segmentation

BA in Accounting and Finance Draft Curriculum

 4.1.1. Meaning of Market segmentation
4.1.2. Basis of segmenting the market
4.1.3. Importance of Segmentation
4.1.4. Procedures of Market Segmentation
4.2. Targeting the Market
4.3. The concept of positioning
12, 13, 14, 15 & 5. Managing Marketing Mix Elements
16 5.1. Product planning
5.1.1. Meaning of a product
5.1.2. Classification of a product
5.1.3. Product Life cycle
5.1.4. New Product Development Process
5.1.5. The Concept of Product Mix and Product
Line
Introduction to Branding, Packaging 'and
Labeling
5.2. Pricing Decision
5.2.1. Meaning of Price
5.2.2. Pricing Objectives
5.2.3. Factors Affecting Pricing Decisions
5.2.4. General Approach to Pricing
5.3. Placing the Product
5.3.1. Meaning and Importance of Distribution
5.3.2. Factors Influencing channel Decision
5.3.3. Channel Decision
5.4. Promoting the product
5.4.1. Meaning of Promotion
5.4.2. The purpose of promotion
5.4.3. Promotional Mix Elements:
5.4.3.1. Advertising
5.4.3.2. Sales Promotion
5.4.3.3. Public Relation and publicity 5.4.3.4.
Personal Selling

Teaching & The teaching and learning methodology include lecturing, discussions, problem
Learning solving, and analysis. Take-home assignment will be given at the end of each
Methods/strategy chapter for submission within a week. Solution to the assignments will be given
once assignments are collected. Cases with local relevance will also be given for
each chapter for group of students to present in a class room. The full and active
participation of students is highly encouraged.

BA in Accounting and Finance Draft Curriculum

Assessment/Evalua
tion
The evaluation scheme will be as follows:

Test Test 2 Test 3 Quiz Assignment Final Total

1
10% 10% 15% 5% 10% 50% 100%

Work load in hours

Hours Required Total
Assignment Hrs
Self-
Assessments Tutorial
Studies
Lectures Lab s Advising
32 - 10 - 27 12 81

Course Policy All students are expected to:

• Be active participants in class discussion, in doing assignments and in presenting
assignments and group works.
• Attend classes regularly. A student who failed to attend more than 15% of the
allotted class for the course will not sit for final exam.
• Switch off or make it silent of cell phones when joining the class.
• Be active in reading all materials since they will be part of either final exam or
assignments.
• Follow instructions in doing every activity provided accordingly.

Roles of the The success of this course depends on the students‟ individual and collective
students contribution to the class discussions. Students are expected to participate voluntarily,
or will be called upon, to contribute to set exercises and problems. Students are also
expected to read the assigned readings
and prepare the cases before each class so that they could contribute effectively to
class discussions. Students must attempt assignments by their own. Proficiency in
this course comes from individual knowledge and understanding. Copying the
works of others is considered as serious offence and leads to disciplinary actions.
Text and referenc Reference Books
books e
• Stephen R. Robins, Organizational Behavior, Concepts, Controversies and
applications, 7th Edition, 1996.
• Plunkett and Attner, Management 6th Edition.  Koonerty Wethrich,
Management, 9th edition.

BA in Accounting and Finance Draft Curriculum

 • Georgerr Terry, Principles of Management, 5th Edition.

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Module Title Entrepreneurship and Strategy
Module Number Mgmt-M2142
Objective of the • To enhance the ability to analyze trends, production, marketing, financial
module and human resource data in an integrated manner for dynamic decision-
making and business plan development.
• Develop enterprise culture as well as business creation skills
• Know how to incorporate the claims of stakeholders in strategy
formation, implementation evaluation and control by taking in to account
different environmental forces.
• To understand business analytical tools and fundamental concepts in
strategic management.

Total ETCTS ETCTS: 10

and
Credit Hours of the Credit Hours: 6
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
Mgmt2141 Entrepreneurship 3 5
Mgmt2142 Strategic Management 3 5
Course Information
Course Number Mgmt2141

BA in Accounting and Finance Draft Curriculum

Course Title Entrepreneurship
Degree Program BA Degree in Accounting and Finance
Module Entrepreneurship and Strategy
Module Number M14; Mgmt-M2142
and Code
Module
Coordinator
Lecturer
ETCTS Credits 3
Contact Hours (per 2
week)
Course Objectives At the end of this course students will be able to:
& Competences to
• Define entrepreneurship within the context of society; organizations
be
and individuals.
Acquired • Understand more about the specific management issues involved in
setting up and running a small enterprise.
• Demonstrate an understanding of the impact of entrepreneurship on
the economy.
• Distinguish between an entrepreneurial and a conventional approach
to management.
• Recognize and overcome obstacles to creative problem-solving.
• Describe the element of an effective business model/plan.
• Develop a concept for an innovative product or service in his or her
own area of interest.
• Recognize that entrepreneurial success in the 21st century depends
on teamwork and diversity.
• Develop a personal framework for managing the ethical dilemmas
and social responsibilities facing entrepreneurs.
• Describe the leadership studies of entrepreneurs who have been
successful in different sectors (e.g., start-ups, corporations.
Community, public sector, etc.).
• Equipped with the basic knowledge and skills of starting and
operating a business for they will be the future managers (or even
Owner-managers) of these firms.
• Identify traits/characteristics of an entrepreneur/ entrepreneurs as
exhibited in behavior.

BA in Accounting and Finance Draft Curriculum

  Analyze elements of the entrepreneurial mind set and discuss the
implications for functioning as a successful entrepreneur.

Course Description This interdisciplinary course is designed to introduce students to the

concept of sustainable entrepreneurship, a manageable process that can be
applied across careers and work settings. It focuses on building
entrepreneurial attitudes and behaviors that will lead to creative solution
within community and organizational environments. Course topics include
the history of entrepreneurship, the role of entrepreneurs in the 21st century
global economy, and the identification of entrepreneurial opportunities.
The elements of creative problem solving, the development of a business
concept/model, the examination of feasibility studies and the social
/moral/ethical implication of entrepreneurship will be incorporated. Issues
related to starting and financing a new venture are included.
WEEKS Course Contents Reading
1. Entrepreneurship and Free Enterprise
1.1. Definition and philosophy
1.2. History
1.3. Role within the economy
1.4. Entrepreneurship, creativity
and
Innovation
2. Small Business
2.1. Definition and importance
2.2. Economic social & political aspects
of small business enterprise
2.3. Small Business Failure factors.
2.4. Problems in Ethiopia small business
2.5. Setting Small Business
2.5.1. What is Basic Business Idea?
2.5.2. What project an Entrepreneur
should have?
2.5.3. Definition of industry and small
scale industry
2.5.4. Steps in setting a small scale
unit

BA in Accounting and Finance Draft Curriculum

 3. Business Planning
3.1. The concept of business planning
3.2. Feasibility planning
3.3. The business plan
3.4. Developing a business plan

4. Product and Service Concept

4.1. Product technology
4.2. Product development process
4.3. Product protection
4.3.1. Patents
4.3.2. Trademarks
4.3.3. Copyrighting

5. Marketing and new venture development

5.1. Marketing research
5.2. Marketing intelligence
5.3. Competitive analysis
5.4. Marketing strategies
5.5. International markets

6. Organizing and financing the new

venture
6.1. Entrepreneurial team and
business
formation
6.2. Sources of financing
6.2.1. Asset management
6.2.2. Equity Financing
6.2.3. Venture Capital
6.2.4. Debt financing
6.2.5. Government Programs
7. Managing Growth and transaction
7.1. Preparing for the launch of the
venture
7.2. Managing early growth of venture
7.3. New venture expansion strategies
and Issues (Mergers, Acquisitions,
licensing and Franchising)

Teaching & The teaching and learning methodology include lecturing, discussions,
Learning problem solving, and analysis. Take-home assignment will be given at
Methods/strategy the end of each chapter for submission within a week. Solution to the

BA in Accounting and Finance Draft Curriculum

 assignments will be given once assignments are collected. Cases with
local relevance will also be given for each chapter for group of students
to present in a class room. The full and active participation of students is
highly encouraged.
Assessment/ The evaluation scheme will be as follows:
Evaluation
Test Test Test Quiz Assignment Final Total
1 2 3
10% 10% 15% 5% 10% 50% 100%

Work load in hours

Hours Required Total
Hrs
Assess Assign-
Self-
- ments ment
Studies
Lectures Lab Tutorials Advising
48 - 10 - 58 19 - 135

Roles of the He/she will come to the class regularly on time and deliver the lecture in a
Instructor wellorganized manner. Besides, he allows students to discuss and reflect on
issues raised
in the class room. He/she is also responsible to give feedback for each
assessment.
Roles of the students The success of this course depends on the students‟ individual and
collective contribution to the class discussions. Students are expected to
participate voluntarily, or will be called upon, to contribute to set exercises
and problems. Students are also expected to read the assigned readings and
prepare the cases before each class so that they could contribute effectively
to class discussions. Students must attempt assignments by their own.
Proficiency in this course comes from individual knowledge and
understanding. Copying the works of others is considered as serious offence
and leads to disciplinary actions.

BA in Accounting and Finance Draft Curriculum

Text and reference Reference Books
books
• Hailay Gebretinsae, Entrepreneurship and Small Business Management,
2nd
Edition.
• Hodgetts, Richard M. Kurakto, Donald F. “Entrepreneurship: A
contemporary approach “. Fourth Edition, the Dryden Press, 1998.
• Hirsh Robert D. and D. and Peters Michael P. “Entrepreneurship” Fifth
Edition, Tata McGraw Hill Edition, 2002.
• Holt David H. “Entrepreneurship – New venture Creation “Eastern
Economy Edition, 2000.
• Donald F. Kutatko and Richard M.
Hodgetts, “Entrepreneurship: A Cotemporary Approach”
Fourth Edition.

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Course Information
Course Number Mgmt2142
Course Title Strategic Management
Degree Program BA Degree in Accounting and Finance
Module Entrepreneurship and Strategy
Module M14; Mgmt-M2142
Number
and
Code
Module Coordinator
Lecturer
ETCTS Credits 3

BA in Accounting and Finance Draft Curriculum

Contact 2
Hours ( per
week)
Course & • Know how to incorporate the claims of stakeholders in strategy
Objectives be formation, implementation evaluation and control
Competences • Understand meaning of strategy, levels at which strategy operates &
to strategic management process
Acquired • Explain environment factors that affect strategy formation,
implementation evaluation & control
• Know their responsibilities and ethical requirements in corporate
management etc.
• Obtain skills in the management of corporate and enterprise strategy
• Design policy and strategy in light of the poverty alleviation in Ethiopia
Course This course is devoted to identifying and describing the various strategies a
Description company can pursue to achieve superior performance. Many of these
strategies are generic – that is, they apply to all organizations, large or
small, manufacturing or service, and profit seeking or not for profit. The
central aim of this course is to give a thorough understanding of the
analytical techniques and skills necessary to identify and exploit strategies
successfully. Specifically, the course covers; the meaning & role of
strategic management, nature of strategic management, strategy
formulation & implementation, environmental scanning, understanding of
corporate, competitive functional and operating level strategies, strategy
implementation, evaluation and control and also social and ethical
responsibilities of corporate management.
WEEKS Course Contents Reading
1&2 1. Introduction
1.1. Defining strategic management
1.2. Stages of strategic management
1.3. Key terms in strategic management
1.4. The strategic management approach
1.5. Benefits of strategic management
1.6. Business ethics and corporate social
responsibility
2&3 2. Strategies in Action
2.1. Types of strategies
2.2. Guidelines for pursuing strategies
2.3. Michael Porter‟s generic strategies

BA in Accounting and Finance Draft Curriculum

4&5 3. The Business Mission
3.1. The importance of a clear mission
3.2. The nature of business mission
3.3. Components of a mission statement

5&6 4. External Environmental Analysis

4.1. The nature of external audit
4.2. Sources of external information
4.3. Forecasting tools and techniques
4.4. Competitive analysis: Porter‟s five forces
model

7 5. Internal Environment Assessment

5.1. The nature of an internal audit
5.2. Relationship among the functional areas of
business
5.3.
8, 9, & 10 6. Strategy Analysis and Choice
6.1. The nature of strategy analysis and choice
6.2. Long term objectives
6.3. A comprehensive strategy formulation
6.4. The decision stage
6.5. BSC model
6.6. The 7‟S model

12, 13, 14 & 15 7. Strategy Review, Evaluation and Control

7.1. The nature of strategy evaluation
7.2. A strategy evaluation framework
7.3. Published sources of strategy evaluation
information
7.4. Characteristics of An effective evaluation
system
7.5. The contingency model
7.6. Strategic Control: Control Process
7.7. The nature of strategy implementation
7.8. Key concepts in strategy implementation
Teaching & The teaching and learning methodology include lecturing, discussions,
Learning problem solving, and analysis. The instructor takes more of a facilitation
Methods/strategy role in case discussions and may act as one of the participant.
Assessment/ The evaluation scheme will be as follows:

BA in Accounting and Finance Draft Curriculum

 Evaluation Quiz 1 Quiz Test Case Assignment Final Total
2 Analysis
5% 5% 10% 10% 20% 50% 100%

Work load in hours

Hours Required Tota
l Hrs
Assessment Self- Assignmen
Lecture Tutorial Advisin
Lab s Studie t
s s g
s
32 - 10 27 64 12 - 81

Course Policy Attendance: It is compulsory to come to class on time and every time. If
you are going to miss more than three classes during the term, you should
not take this course. Assignments: you must do your assignment on time. No
late assignment will be accepted.
Test/Quizzes: you will have four short quizzes or tests. If you miss the class
or, are late
to class, you will miss the quiz or test. No makeup test or quizzes will be
given. Cheating: You must do your own work and do not copy and get
answer from someone else.
Reference books Reference Books

• Fred R. David, strategic management, sixth edition, Prentice Hall,

New York, 1997
• MCCarthy, Minichello& Curran Business policy and strategy,
concepts and readings; Richard D. Irwin Inc.
• Thompson, Jr& Strickland III; Strategic management, concepts and
cases, Irwin McGraw- Hill.
• Pearce II& Robinson Jr. Strategic management, strategy formulation
and implementation; AITBS Publishers and distributors, Delhi.
• AzharKazmi; Business policy and Strategic Management Tata
McGraw- Hill publishing Co. Ltd.
• George Luffman, Edward Lea, Stuart Sanseron&Barin Kenny;
Strategic management, an analytical introduction; Blackwell
Publishers Ltd.
• FranisCheruilam; Business policy and strategic management;
Himalaya publishing Houses.
• David Asch & Cliff Bowman; Readings in Strategic management;
The Macmillan press Lts.
• Fred R. David Strategy Management Prentice Hall, New Jersey six
edition.

BA in Accounting and Finance Draft Curriculum

 • Wendy Robson strategic Management and information system,
Pitman Publishing 1997.
• Cliff Bowmen and David Asch Managing strategy Macmillan
Business 1996.
• Peers/Robinson, strategic management and any other business policy
and Strategy book can be used as a reference

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Module Title Operation Management
Module Number Mgmt-M3192
Objective of the module At the end of this module, students should be able to:

Define operations management

•
Understand operations strategy and competitiveness
•
Understand facility location and layout
•
Know capacity planning
•
Differentiate aggregate planning and scheduling
•
Describe operations management, its scope and activities
•
Describe the decision involved in designing and controlling the
•
operations system.
• Apply selected quantitative tools, techniques and models in the
analysis of decisions for the designing, planning and controlling of
operation systems.
Total ETCTS and Credit ETCTS: 5
Hours of the module
Credit Hours: 3
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
Mgmt3191 Operation Management 3 5

Course Information
Course Number Mgmt3191

BA in Accounting and Finance Draft Curriculum

Course Title Operation Management
Degree Program BA Degree in Accounting and Finance
Module Operation Management
Module Number M19; Mgmt-M3192
and
Code
Module Coordinator
Lecturer
ETCTS Credits 5
Contact Hours 3
(per
week)
Course Objectives & At the end of this module, students should be able to:
Competences to be
• Define operations management
Acquired
• Understand operations strategy and competitiveness
• Understand facility location and layout
• Know capacity planning
• Differentiate aggregate planning and scheduling
• Describe operations management, its scope and activities
• Describe the decision involved in designing and controlling the
operations system.
• Apply selected quantitative tools, techniques and models in the
analysis of decisions for the designing, planning and controlling of
operation systems.
Course Description
Lecture hours Course Contents Reading
1&2 1 Nature Of Operations Management
1.1 Introduction
1.2 Historical Development of Operation
Management
1.3 Manufacturing Operations and Service
Operations
1.3.1 Manufacturing Operations

1.3.2 Service Operations

BA in Accounting and Finance Draft Curriculum

 1.4 Operations Decision Making
1.5 Productivity Measurement
3&4 2 Operations Strategy & Competitiveness
2.1 Introduction to operations strategy
2.2 Operations strategy in Manufacturing
2.3 Operations strategy in Services
5&6 3 Design Of The Operation System
3.1 Product and service design
3.2 Process selection
3.3 Strategic Capacity Planning
3.4 Facility Location & layout
3.5 Job Design and Work Measurement
7, 8, 9, & 10 4 Operations Planning & Control
4.1 Aggregate production planning
4.2 Operations Scheduling
11, 12, 13, & 5 Quality Management And Control
14 5.1 Meaning and nature of quality
5.2 Overview of TQM
5.3 Quality Specification
5.4 Continuous Improvement
5.5 Statistical Quality Control
5.6 Process Control Charts
Teaching & The teaching and learning methodology include lecturing, discussions,
Learning problem solving, and analysis. The full and active participation of
Methods/strategy students is highly encouraged.

Assessment/Evaluation

The evaluation scheme will be as follows:

Test Test Test Quiz Assignment Final Total

1 2 3
10% 10% 15% 5% 10% 50% 100%

Work load in hours

Hours Required Total
Hrs
Self-
Lectures Lab Assess Tutorials Studies Assign Advising

BA in Accounting and Finance Draft Curriculum

 ments ment

48 - 17 - 58 12 - 135

Course Policy All students are expected to:

• Be active participants in class discussion, in doing assignments
and in presenting assignments and group works.
• Attend classes regularly. A student who failed to attend more
than 15% of the allotted class for the course will not sit for final
exam.
• Switch off or make it silent of cell phones when joining the class.
• Be active in reading all materials since they will be part of either
final exam or assignments.
• Follow instructions in doing every activity provided accordingly.

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture
in a wellorganized manner. He/she allows students to actively
participate in the class discussions. He/she is also responsible to give
feedback for each assessment.
Roles of the students The success of this course depends on the students‟ individual and
collective contribution to the class discussions. Students are expected to
participate voluntarily, or will be called upon, to contribute to set
exercises and problems. Students are also expected to read the assigned
readings and prepare the cases before each class so that they could
contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from
individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.

BA in Accounting and Finance Draft Curriculum

Text and reference Reference Books
books
• Chase, Richard N., Aquilano, Nicholas J. and Jacobs, F. Robert
( 1998), Production and Operations Management- Manufacturing
and Services, 8th Edition, Irwin McGraw-Hill
• Wild Ray (1995), Production and Operation Management,5th
Edition,
Cassell.
• Starr, Martin (1996), Operation Management: A Systems
Approach, Boyd and Fraser Publishing Company.
• Plossl, George W (1985), Production and Inventory Control:
Principles and Techniques, 2ed Edition, Prentice Hall.
• Evans, James R (1993), Production/Operations Management:
Quality, Performance and Services, 5th Edition, McGraw- Hill
• Dilworth James B (1993), Production and Operation
Management Manufacturing and Services. 5th Edition, West
Publishing.
• Dilworth, James R (1993), Production and Operation
Management, 8th Edition, International Thomson Publishing.
• Armistead, Colin and Rowland, Philip (1996), Managing
Business Processes ( BPR and Beyond), John Wiley and Sons
• Duncan, William L (1995), Total Quality - Key Terms and
Concepts, Luftig and Warren international.
• Townsend, Patrick L and Gebhardt, Joan E.(1992), Quality in
Action -93 Lessons in Leadership, Participation and
Measurement, John Wiley and
Sons.

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Module Title Moral and Ethics
Module Number CvEt-M1023

BA in Accounting and Finance Draft Curriculum

Objective of the module Upon successful completion of this module, students will be able to:

Understand the subject matter of Civics and Ethics;

•
Explain and exercise civil virtues and ethical values and norms;
•
Know the civic, social and political dimension of their lives and
•
the importance of active participative citizens to the life of the state
and all people
• Develop positive attitude towards the values and principles of
democracy
• Know the concept of democracy and good governance;
• Understand the essence of constitution, and constitutionalism; and
know the types and functions of constitution
• Examine the Ethiopia‟s experience in constitutional development;
• Understand the interdependence of Environment and development;
• Develop positive attitudes towards environment, environmental
protection and work;
• Know the concept of development and developmental Ethics;
• Appreciate diversity and develop the culture of active tolerance
• Critically assess the practices and challenges of democracy and
good governance in a multi-cultural Ethiopia.
Total ETCTS and Credit ETCTS: 5
Hours of the module
Credit Hours: 3
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
CvEt1021 Civics and Ethical Education 3 5
Course Information
Course Number CvEt1021
Course Title Civics and Ethical Education
Degree Program BA Degree in Accounting and Finance
Module Moral and Ethics
Module Number M2; CvEt-M1023
and
Code
Module Coordinator

BA in Accounting and Finance Draft Curriculum

Lecturer
ETCTS Credits 5
Contact Hours 3
( per
week)
Course & Upon successful completion of this course, students will be able to:
Objectives be
Competences • Understand the subject matter of Civics and Ethics;
to • Explain and exercise civil virtues and ethical values and norms;
Acquired • Know the civic, social and political dimension of their lives and
the importance of active participative citizens to the life of the
state and all people
• Develop positive attitude towards the values and principles of
democracy
• Know the concept of democracy and good governance;
• Understand the essence of constitution, and constitutionalism; and
know the types and functions of constitution
• Examine the Ethiopia‟s experience in constitutional development;
• Understand the interdependence of Environment and
development;
• Develop positive attitudes towards environment, environmental
protection and work;
• Know the concept of development and developmental Ethics;
• Appreciate diversity and develop the culture of active tolerance
• Critically assess the practices and challenges of democracy and
good governance in a multi-cultural Ethiopia.
Course Description This course is aimed at cultivating the students to participate actively in
the public life using their democratic rights and discharging their
responsibilities with the necessary knowledge and skills, to develop their
ethical awareness and reflection, and decisionmaking ability. Thus, the
module will help students develop civic competences and become
visionary citizens who are concerned with issues affecting their country
and the world at large.
WEEKS Course Contents Reading
1 Civics and Ethics
1.1. Understanding the Meaning and
Scope of Civics and Ethics
1.2. Rationales of Civics and Ethics
1.3. Competences of Good Citizens
1.4. Ethics and Citizenship

BA in Accounting and Finance Draft Curriculum

 1.5. Principles of Ethics
1.6. Development Ethics
1.7. Environmental Ethics and
Citizenship
1.8. Professional Ethics and
Citizenship
2 Civics as a Study of Society, State and
Government in Ethiopia
2.1. Conceptual framework
2.1.1. Understanding Society
2.1.2. Understanding State
2.1.3. State Structures
2.2. Defining Government
2.2.1. Forms of Government
2.2.2. Branches of Government
3. Civic and Ethical Education in Ethiopia
3.1. Ethiopian Society, State and
Government:
Historical Overview
3.2. Federalism in Ethiopian context
3.3. Parliamentary Structure of
Government
3.3.1. Main Features of Parliamentary
Structure of Government
3.3.2. Powers and Functions of the
Executive, Legislature and
Judiciary
4. Democracy and Good Governance in
Ethiopia 4.1. Conceptual Framework:
Understanding
Democracy and Good Governance
4.1.1. Defining Democracy
4.1.2. Fundamental Principles and
Values of Democracy
4.1.3. Ways of Exercising
Democracy: Substantive and
Procedural Views of
Democracy
4.1.4. The Dynamics of
Democratization process
4.1.5. Democratic Elections
4.1.6. Principles of Democratic
Election

BA in Accounting and Finance Draft Curriculum

 4.2. Good Governance
4.2.1. Defining Good Governance
4.2.2. The Relationship of Good
Governance and Democracy
4.3. The setting of Democracy and Good
Governance in a multicultural Ethiopia
5. Constitution and Constitutionalism
5.1. Defining Constitution and
Constitutionalism
5.2. The Origin and Development of
Constitution
5.2.1. Major Features of a Constitution
5.2.2. Fundamental Constitutional
Principles
5.3. Major Purposes and Functions of
Constitution
5.4. Modern Classification of Constitutions
5.5. Constitutional Development in Ethiopia
5.5.1. Traditional Constitutions of
Ethiopia
5.5.2. The 1931 Written Constitution
5.5.3. The 1955 Revised Constitution
5.5.4. The 1987 Constitution
5.5.5. The 1991 Transitional Charter
5.5.6. The 1995 Constitution
6. Globalization and Citizenship:
Challenges and
Prospects
6.1. Meaning of Globalization
6.2. Economic Globalization
6.3. Financial Globalization
6.4. Cultural Globalization
6.5. State, Globalization and Citizenship

Teaching & The teaching and learning methodology include lecturing, discussions,
Learning problem solving, and analysis. The full and active participation of
Methods/strategy students is highly encouraged.

Assessment/Evaluation

The evaluation scheme will be as follows:

BA in Accounting and Finance Draft Curriculum

 Test Test Test Quiz Assignment Final Total
1 2 3
10% 10% 15% 5% 10% 50% 100%

Work load in hours

Hours Required Total
Hrs
Assess Assig
Self-
ments nment
Studies
Lectures Lab Tutorials Advising
48 - 12 - 60 15 - 135

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in
a wellorganized manner. He/she is also responsible to give feedback for
each assessment.
Roles of the students The success of this course depends on the students‟ individual and
collective contribution to the class discussions. Students are expected to
participate voluntarily, or will be called upon, to contribute to set
exercises and problems. Students are also expected to read the assigned
readings and prepare the cases before each class so that they could
contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from
individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.
Text and reference Reference Books
books
• Alexander, Larry (ed.).1998. Constitutionalism:
Philosophical
Foundations. Cambridge : Cambridge University Press.
• Assefa Fisseha. 2006. Federalism and Accommodation of Ethnic
Diversity in
Ethiopia: Comparative Study. Utrecht: Wolf Legal Publishers.
 Boss, J. 1998. Perspective on Ethics. London: Mayfield
Publishing Company.
 Charles F. Kettering Foundation., & Harwood Group.1991.
Citizens and politics: a view from Main Street America. Dayton,
Ohio: The Foundation.
 Clampham, Christopher .1969. Haile-Selassie’s Government.
Praeger: New
York.

BA in Accounting and Finance Draft Curriculum

  Ehrlich, T. 2000. Civic responsibility and higher education.
Phoenix, Az: Oryx Press.
 Fasil Nahum. 1997. Constitution for a Nation of Nations: The
Ethiopian Prospect. Lawrenceville,NJ: Red Sea Publishers.
 FDRE. 1995. The Constitution of the Federal Democratic of
Ethiopia
 Frechette,S. 1981. Environmental Ethics. U.S.A.: The Boxwood
Press.
 Goodin, Robert E. 2005. Reflective Democracy. Oxford
University Press: New York.
 Harrop, Martin and William L. (1987). Elections and Voters: A
Comparative Introduction. London: The Macmillan Press LTD.
 Held, David .1996. Models of Democracy. Cambridge Polity
Press: Cambridge.
 James Paul and Clapham .1972. Ethiopian Constitutional
Development: A source book. Haile Selassie I university: Mizan
Tepi.
 Jeavons, T. (1991). Learning for the common good: liberal
education, civic education, and teaching about philanthropy.
Washington, DC: Association of American Colleges.
 Macedo, S. (2000). Diversity and distrust: civic education in a
multicultural democracy. Cambridge, Mass: Harvard University
Press.
 Melzer, A. M., Weinberger, J., & Zinman, M. R. (1998).
Multiculturalism and American Democracy. Lawrence, Kansas:
University Press of Kansas.
 Niemi, R. G., & Junn, J. (1998). Civic education : what makes
students learn. New Haven: Yale University Press.
 Nzongola, Ntalajia and Margaret C. 1998. The State and
Democracy in Africa. Asmara: Africa World Pres.
 Oppenheim, A. N. (1977). Civic education and participation in
democracy :
the German case. London ; Beverly Hills: Sage.
 Penrose, W. O. (1952). Freedom is ourselves: Legal rights and
duties of the citizen as a basis for civic education. Newark:
University of Delaware Press.
 Strong, C.F .1963. A History of Modern Political
Constitutions. New York: G.P. Putnam‟s Sons.

BA in Accounting and Finance Draft Curriculum

  UNDP.2003. Making Global Trade Work for Peoples. London:
Earthscan Publications.

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Module Title Psychology
Module Number Psyc-M1063
Objective of the module Upon completion of this Module, students would be able to:

Understand the essence of Psychology and become conversant of the

•
concepts and key issues in the field.
• Comprehend why psychology is characterized as scientific discipline
along with other arguments to the contrary.
• Appreciate the complexities of human behavior and be reasonably
skeptical of assertions made in the name of research or science in
general.
• Have a grasp of the current thinking in the areas of sensation,
perception, emotion, motivation, learning, memory, forgetting,
personality and abnormal behaviors.
Total ETCTS and Credit ETCTS: 5
Hours of the module
Credit Hours: 3
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
Psyc1061 General Psychology 3 5

Course Information
Course Number Psyc1061

BA in Accounting and Finance Draft Curriculum

Course Title General Psychology
Degree Program BA Degree in Accounting and Finance
Module Psychology
Module Number M6; Psyc-M1063
and
Code
Module Coordinator
Lecturer
ETCTS Credits 5
Contact Hours 3
(per
week)
Course Objectives & Upon completion of this course, students would be able to:
Competences to be
 Understand the essence of Psychology and become conversant of the
Acquired
concepts and key issues in the field.
• Comprehend why psychology is characterized as scientific discipline
along with other arguments to the contrary.
• Appreciate the complexities of human behavior and be reasonably
skeptical of assertions made in the name of research or science in
general.
• Have a grasp of the current thinking in the areas of sensation,
perception, emotion, motivation, learning, memory, forgetting,
personality and abnormal behaviors.
Course Description This course introduces students from other disciplines with the concepts,
theories, methods and the core subjects in the field of Psychology. In
short, it is intended to provide an overview of the field of Psychology as a
science of human behavior and mental process and show how this
knowledge can be used to improve human life.
WEEKS Course Contents Reading
1. The Essence of Psychology
1.1. Meaning and Definition of
psychology
1.2. Methods in psychology
1.3. Sub-fields in psychology

BA in Accounting and Finance Draft Curriculum

 2. Sensation And Perception
2.1. Sensation and the senses
2.2. Perception
2.3. Perceptual Organization
2.3.1. Depth and Distance Perception
2.3.2. Movement perception
2.3.3. Factors that influence
perceptionSelective
Attention
2.3.4. Visual Constancy: When seeing is
believing
2.3.5. Visual Illusions: When
seeing is misleading
2.4. Extrasensory Perception: Reality or
Illusion?
3. Learning
3.1. Classical Conditioning
3.2. Operant Conditioning
3.3. Cognitive Learning

4. Memory: The Information Processing

Approach

4.1. Sensory register/Sensory Memory

4.2. Short Term Memory
4.3. Long Term Memory
4.4. Forgetting
4.5. Improving Memory: Some Strategies

5. Motivation
5.1. Nature of Motivation
5.2. Theories of Motivation
5.3. Classification of Motives
5.4. Conflicts of Motives and frustration

6. Emotion And Stress

6.1. Emotion
6.1.1. Expression and
Perception of Emotions
6.1.2. Theories of Emotion
6.2. Stress
6.2.1. Types of stressors
6.2.2. Correlates of Stress: Factors

BA in Accounting and Finance Draft Curriculum

 that influence stressfulness
of events
6.2.3. Coping with Stress
7. Personality
7.1. Definition
7.2. Major Personality Theories and
Approaches
7.3. Assessing Personality
8. Abnormal Psychology
8.1. Definitions of abnormality
8.2. Perspectives/theories on abnormal
behavior
8.3. Classification and description of psychologic
a
8.4. Treatment of psychological disorders
8.4.1. Treatment approaches
8.4.2. Modes of therapy
Teaching & The teaching and learning methodology include lecturing, discussions,
Learning problem solving, and analysis. The full and active participation of
Methods/strategy students is highly encouraged.

Assessment/Evaluation The evaluation scheme will be as follows:

Test Test Test Quiz Assignment Final Total
1 2 3
10% 10% 15% 5% 10% 50% 100%

Work load in hours

Hours Required Total
Hrs
Assess Assig
Self-
ments nment
Studies
Lectures Lab Tutorials Advising
48 - 12 - 60 15 - 135

BA in Accounting and Finance Draft Curriculum

 Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture
in a wellorganized manner. Besides, he/she is responsible to give
feedback for each assessment.
Roles of the students The success of this course depends on the students‟ individual and
collective contribution to the class discussions. Students are expected to
participate voluntarily, or will be called upon, to contribute to set exercises
and problems. Students are also expected to read the assigned readings and
prepare the cases before each class so that they could contribute effectively
to class discussions. Students must attempt assignments by their own.
Proficiency in this course comes from individual knowledge and
understanding. Copying the works of others is considered as serious
offence and leads to disciplinary actions.
Text and reference books Reference Books

• Morgan, T. Clifford, Richard A. King, John R. Weisz, and John

Schopler.(1996). Introduction to psychology. (7th Ed.) New York:
McGrawHill Book Company.
• Baron, A, Robert. (1995). Psychology. Prince-Hall of India: New
Delhi.
• Davidhoff, L. Linda. Introduction to psychology.(3rd Ed.) New
York: McGraw-Hill Company.
• Huffman, K,Mark Vernoy and Barbara Williams.(1987).
Psychology in Action. John Willy and Sons New York
• Kalat, W.James. (1986). Introduction to psychology. Wadsworth
Inc:
California.
• Morris, G. Charles. (1990). Psychology. An introduction. (7th Ed.).
PrinceHall: New Jersey.
• Myers, G. David. (1995). Psychology. USA: Worth Publishers.
• Papalia, E. Diane and Sally Wendkos Olds.(1985). Psychology.
McGraw-Hill Book Company::
• New York.
• Rathus,A. Spencer. (1984). Psychology. (2nd Ed.) New Yirk:Holt,
Rinehart and Wilson.
• Weiten, Wayne.(1989). Psychology. Themes and Variations.
Brooks/Cole publishing Company: California.
• Note: In addition to the above listed reference books, students can
refer to any introductory book on psychology.

BA in Accounting and Finance Draft Curriculum

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Module Title Basic English Skill
Module Number EnLa-M1013
Objective of By the end of the module, students will be
the module able to:  Involve in various
communicative contexts
• Read and comprehend texts with ease
• Differentiate and use oral and written discourses
• Listen and comprehend to conversations in English
• Write different units of writing both in academic and non-academic
contexts

Total ETCTS ETCTS: 10

and
Credit Hours of the Credit Hours: 6
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
EnLa1011 Communicative English Languge 3 5
Skills
I
EnLa1012 Communicative English Languge 3 5
Skills
I
Course Information
Course Number EnLa1011
Course Title Communicative English Languge Skills I
Degree Program BA Degree in Accounting and Finance
Module Basic English Skill

BA in Accounting and Finance Draft Curriculum

Module Number and M1; EnLa-M1013
Code
Module Coordinator
Lecturer
ETCTS Credits 5
Contact Hours (per 3
week)
Course Objectives & Upon completing the course, students will be able to:
Competences to be
• Express their ideas in various communicative contexts (in group/
Acquired
pair discussion, public speaking settings etc.)
• Use various vocabulary learning strategies and techniques
• Write and present reports
• Read various materials and make their own notes  Identify
the structure of oral and written discourses
• Attend their academic work at ease and with clarity.
Course Description This course is intended to develop and improve students' language
competence. It is also aimed at developing students‟ communicative
abilities in English which will help students to develop their
communicative skills and overall language competence in English.
Generally, this course will cover the specific language aspects described
below. Developing basic functions of English language skills: reading
(scanning, skimming, reading for details, summarizing, understanding the
structure of a text); listening (listening for the gist, listening for details,
recognizing discourse markers, noticing the structure of a lecture,
understanding speaker intentions, recognizing signposting, attending and
following skills); writing (summarizing a text, writing descriptive texts);
speaking (introducing oneself and others, interviewing, discussions, stating
and supporting propositions, stating one‟s opinions, organizing and taking
part in a debate, making a persuasive speech, questioning); vocabulary
(working out meanings from context, synonyms, antonyms, collocations,
definitions); grammar (relative clauses, modals, voice, conditionals, tense,
reported speech).
WEEKS Course Contents Reading
1&2 1. Introductory Unit
1.1. Listening and Speaking: Finding out
about other people

BA in Accounting and Finance Draft Curriculum

 1.2. Vocabulary: Learning to learn
vocabulary
1.3. Grammar: Learning to use grammar
for facilitating meaning
1.4. Reading: What is involved in
understanding text?
1.5. Speaking: Introducing oneself and
others
1.6. Writing: A short Personal description
or story
3, 4, 5 & 6 2. AIDS
2.1. Listening and Speaking:
2.1.1. Understanding markers of
addition and relating
2.1.2. Listening for gist
2.1.3. Responding to the speaker's
purpose
2.1.4. Writing a brief summary of a talk
2.2. Vocabulary
2.2.1. Using component parts of a word
as clues to meaning
2.2.2. Using topic relationships in order
to learn words
2.2.3. Being aware of how words
collocate with each other
2.2.4. Working out word meanings
from context
2.3. Grammar
2.3.1. Using relative clauses
2.3.2. Expressing warning and advice
2.4. Reading
2.4.1. Identifying the intended audience
of a text and other critical reading
skills 2.4.2. Relating a diagram to
a text
2.5. Speaking
2.5.1. Brain storming
2.5.2. Public speaking
2.6. Writing: Writing a short summary of a
talk

BA in Accounting and Finance Draft Curriculum

7, 8, 9, & 10 3. Culture and Values
3.1. Listening and Speaking

3.1.1. Identifying the structure of a talk

3.1.2. Completing a note framework

3.2. Vocabulary

3.2.1. Using topic relationships to learn new

words

3.2.2. Words of Greek and Latin origin

3.2.3. Using a vocabulary network to learn

words

3.3. Grammar

3.3.1.Using active and passive constructions

for descriptive writing

3.3.2. using time clauses for descriptive

writing

3.4. Reading
3.4.1. Critical reading
3.4.2. Reading for main ideas
3.4.3. Reading for detail
3.5. Speaking
3.5.1. Understanding reference
3.5.2. Brainstorming
3.5.3. Organizing and taking part in a debate
3.6. Writing
3.6.1. Writing a brief summary of key ideas
from a text
3.6.2. Writing a descriptive essay about a
marriage ceremony

BA in Accounting and Finance Draft Curriculum

11, 12, 13, & 14 4.Improving Study Practices
4.1. Listening and speaking
4.1.1. Thinking about what you do when you
listen to a lecture and take notes
4.1.2. Understanding listing and sequencing
markers
4.1.3. Listening for a main sections of a talk

4.2. Vocabulary
4.2.1. Using a dictionary
4.2.2. Working out word meanings from context
4.3. Grammar
4.3.1. Using Conditional I,II and III
4.4. Reading
4.4.1. Skimming for gist
4.4.2. Critical reading and evaluating
4.4.3. Using reference/textual markers

4.5. Speaking
4.5.1. Brainstorming and discussing on what
makes a good learner

4.6 Writing
4.6.1. Summarizing a talk
4.6.2. Summarizing an academic article
4.6.3. Writing an essay on learning English

15 & 16 Tutorial
Teaching & The teaching and learning methodology include lecturing, discussions,
Learning problem solving, and analysis. The full and active participation of
Methods/strategy students is highly encouraged.
Assessment/Evaluation The evaluation scheme will be as follows:
Assessment Scheme %
Listening 10%
Speaking 10%
Reading 10%
Writing 10%

BA in Accounting and Finance Draft Curriculum

 Vocabulary 10%
Grammar 10%
Final Examination 40%
Total 100%

Work load in hours

Hours Required Total
Hrs
Lectures Assessments Tutorials Self- Assignment
Studies
48 10 16 51 10 135

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a
wellorganized manner. He/she is also responsible to give feedback for
each assessment.
Roles of the students The success of this course depends on the students‟ individual and
collective contribution to the class discussions. Students are expected to
participate voluntarily, or will be called upon, to contribute to set
exercises and problems. Students are also expected to read the assigned
readings and prepare the cases before each class so that they could
contribute
effectively to class discussions. Students must attempt assignments by their
own. Proficiency in this course comes from individual knowledge and
understanding. Copying the works of others is considered as serious
offence and leads to disciplinary actions.

BA in Accounting and Finance Draft Curriculum

Text and reference Reference Books
books
Dean, M.1988. Write it; Writing Skills for intermediate learners of
English. Cambridge University Press

DEFLL, 1996.College English: volume I and II.AAU.AAU Printing

Press

Gregory.1999.Public speaking for college and career (Fifth Ed).New

York: McGraw Hill College

Hewings, M. 1999.Advanced Grammar in use: self-study Reference

Practice Book for Advanced Learners of English. Cambridge: CUP.

MOE, 2005. Improve Your English: A Course for Ethiopian Teachers

(Grade 1-4)-
Face to Face Learner's Books 1&2.Addis Ababa: EMPDE

Mohammedtahir and Tibebe Kasahun, 2005.Communicative English

Skills II (unpublished). Jimma University Press

Strong, W.1991. Writer's Choice: Grammar and Composition. Illinois:

McGraw Hall

Name of University:
Name of College/Faculty:
Name of Department: Accounting and Finance Program
Course Information
Course Number EnLa1012
Course Title Communicative English Languge Skills II
Degree Program BA Degree in Accounting and Finance
Module Basic English Skill
Module Number M1; EnLa-M1013
and
Code
Module Coordinator

BA in Accounting and Finance Draft Curriculum

Lecturer
ETCTS Credits 5
Contact Hours 3
(per
week)
Course Objectives & Upon completing the course, students will be able to:
Competences to be • construct meaningful sentences in English;
Acquired • learn to compose a paragraph that has a clearly stated
topic sentence and details ;
• use appropriate coordination and subordination skills to
relate ideas;
• identify and correct common sentence problems
• Compose paragraphs that have clearly stated topic
sentences and supporting details.
• write a well-structured essay of different types
( descriptive, narrative, expository and argumentative)
Course Description This course aims at developing students‟ basic writing skills. It contains
sentence level writing: sentence structure, sentence types, functional and
structural category, common sentence errors (fragments, run-on
sentences, dangling modifiers and agreement errors); paragraph level
writing : paragraph, topic sentence and supporting details, structure,
essentials of a paragraph, basic types of paragraphs( expository,
narrative, descriptive and argumentative ) and techniques of paragraph
development; essay level writing : structure of an essay, thesis statement
and supporting paragraphs, types of essays and techniques of essay
development
WEEKS Course Contents Reading
1, 2, 3, & 4 Unit One: Writing Effective Sentences:
overview of writing effective sentences -
sentence definition, Identifying sentence parts
(subject and predicate), writing complete
sentences; sentence types: functional category
(declarative, interrogative, imperative and
exclamatory sentences)
Writing Effective Sentences (continued----)
Identifying sentence types: structural Category
( simple, compound, complex and compound
complex); Joining ideas :coordination,
subordination, correlation and using relative
pronouns
Writing Effective Sentences (continued----)

BA in Accounting and Finance Draft Curriculum

 Identifying and correcting faulty
sentences :fragments, run-ons, comma splices,
Writing Effective Sentences (continued----)
Identifying and correcting faulty sentences:
dangling
modifiers and agreement errors;
Writing Effective Sentences (continued----)
Using punctuation(a period, comma, semi-colon,
colon, quotation mark) and capitalization

5, 6, 7, 8, & 9 Unit Two: Writing Effective Paragraphs;

overview of writing effective Paragraphs-
paragraph definition, nature of a paragraph,
Identifying topic sentence and supporting details,
writing topic sentences( with topics and
controlling idea), nature and position of topic
sentences in paragraphs, narrowing a title
Writing Effective Paragraphs (continued…)
structure of a paragraph, essentials of a
paragraph: unity, coherence(ways of achieving
coherence: using transitional devices, pronouns,
key words and synonyms) and adequate
development; organization: space, time and order
of importance

Writing Effective Paragraphs (continued…)

Writing basic types paragraphs: expository,
descriptive, narrative and argumentative;

Techniques of paragraph development:

definition,
exemplification/illustration, classification,
cause and effect, comparison, contrast,
description( process, objective and
impressionistic), and listing/enumeration

Writing Effective Paragraphs (continued…)

Developing a paragraph: guided and free writing
guided writing-arranging given sentences in a
logical order, writing a paragraph by developing
topic sentence and specific details using given
points of a title
Free writing –writing a paragraph on a given title
or on your own title

BA in Accounting and Finance Draft Curriculum

10, 11, 12, 13, 14, & 15 Unit Three Essay Writing
Stimulating idea on features of an essay
Definition of an essay, structure of an essay:
introduction, body and conclusion; reviewing
paragraph structure vs essay structure
Identifying thesis statement and supporting
paragraphs, elements of the thesis statement: topic
and controlling idea
Essay Writing (continued…)
Achieving unity and coherence within an
essay Writing the introduction ( writing the
hook, the background and the thesis
statement)

Essay Writing (continued…)

Writing the body and the concussion
Steps in writing an essay: Planning(questioning,
making list, clustering, preparing outline),
drafting, revising, and editing

Essay Writing (continued…)

Writing the basic types of essays ( expository,
descriptive, narrative and argumentative)by
employing the different techniques

Essay Writing (continued…)

Writing the basic types of essays ( expository,
descriptive, narrative and argumentative)by
employing the different techniques

Essay Writing (continued…)

Writing the basic types of essays ( expository,
descriptive, narrative and argumentative)by
employing the different techniques

Teaching & The teaching and learning methodology include lecturing,

Learning discussions, problem solving, and analysis. The full and active
Methods/strategy participation of students is highly encouraged.

Assessment/Evaluation The evaluation scheme will be as follows:

Test 1 Test 2 Quiz 1 Quiz 2 2 Final Total
Assignments

BA in Accounting and Finance Draft Curriculum

 10% 10% 10% 10 % 20% 40% 100%
Work load in hours
Hours Required
Total
Self-
Hrs
Lectures Assessments Tutorials Studies Assignment
48 10 16 51 10 135
Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture
in a wellorganized manner. He/she will make sure that proper
assessments is given. He/she is also responsible to give feedback for
each assessment.
Roles of the students The success of this course depends on the students‟ individual and
collective contribution to the class discussions. Students are expected to
participate voluntarily, or will be called upon, to contribute to set
exercises and problems. Students are also expected to read the assigned
readings and prepare the cases before each class so that they could
contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from
individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.
Text and reference books Reference Books
• Writer‟s Choice : Grammar and Composition
• Rorabacher ,L A Concise Guide to Composition (3rd Ed).
London
Harper and Row publishers(1976)
• A Guided Writing to Composition
• Langan,J College Writing Skills. sixth Edition. Boston:
McgrawHill (2005).
• Savage, A.and M. Shafiei,Effective Academic Writing 1.
Oxford:
Oxford University Press. (2007)
• Savage, A.and P. Mayer Effective Academic Writing 2
Mcgraw-Hill
(2005). Oxford University Press. (2005)
• Davis,J and R,Liss Effective Academic Writing 3 The
Essay. Oxford University Press. (2005)

BA in Accounting and Finance Draft Curriculum

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title Moral and Ethics
Module Number
Objective of
the module
Total ETCTS ETCTS: 5
and Credit Hours: 3
Credit Hours of the
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
LOCT1011 Critical Thinking 3 5
Course Information
Course Number LOCT1011
Course Title Critical Thinking
Degree Program BA Degree in Accounting and Finance
Module Moral and Ethics
Module No and

BA in Accounting and Finance Draft Curriculum

Code
ETCTS Credits 5
Contact Hours (per 3
week)

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title Computing and Mathematics
Module Number
Objective of
the module
Total ETCTS ETCTS: 18
and Credit Hours: 11
Credit Hours of the
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
Emte1012 Introduction to Emerging Technologies 3 5
Course Information
Course Number Emte1012
Course Title Introduction to Emerging Technologies
Degree Program BA Degree in Accounting and Finance
Module Computing and Mathematics
Module No and
Code
ETCTS Credits 5
Contact Hours (per 3
week)

BA in Accounting and Finance Draft Curriculum

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title Computing and Mathematics
Module Number
Objective of
the module
Total ETCTS ETCTS: 18
and Credit Hours: 11
Credit Hours of the
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
Math 1011 Mathematics for Social Scinces 3 5
Course Information
Course Number Math 1011
Course Title Math 1011
Degree Program BA Degree in Accounting and Finance
Module Computing and Mathematics
Module No and
Code
ETCTS Credits 5
Contact Hours (per 3
week)

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Course Information
Course code IS-2121

BA in Accounting and Finance Draft Curriculum

Course Title Fundamentals of Information system

Degree Program BA in Accounting and Finance

Module

Module
Coordinator
Lecturer

ETCTS Credits 3

Contact Hours (per 2

week)
Course Objectives To bring the students to a practical level of competency in business related IT
tools, including word processing, spreadsheets and presentation software.

After successfully completing this course, the students should be able to:

• Explain the fundamental Information Technology (IT) concepts that

underpin Business Information Systems.
• Explain the characteristics of different IT hardware configurations, in terms
of processor, storage and input/output technologies.
• Describe different types of software as used by business.
• Be competent in the use of a computer, produce documents, design
spreadsheets and make a presentation.
Course Description To introduce students to the fundamental aspects of IT in business, including
hardware, software, data storage technologies and the theoretical basis for
understanding how systems work and interact.
WEEKS Course Contents Reading

2 WEEKS 1. An Introduction Information Systems in Stair and

organizations Reynolds
(1ST and 2nd) 1.1. Introduction to Information Systems
1.2. Information System in Organizations, Chapter 1
2. Hardware and Software Stair and
2.1. Hardware Reynolds
2.2. Anatomy of a Computer
2.3. Computer System Types Chapter 2
2.4. Server Farms, Data Centers, and Green
Computing

BA in Accounting and Finance Draft Curriculum

3 WEEKS An Overview of Software
2.5.
Systems Software
2.6.
(3rd, 4TH & 5TH) Application Software
2.7.
Software Issues and Trends
2.8.
3 WEEKS 3. Database Systems and Big Data Stair and
3.1. Data Fundamentals Reynolds
(6TH, 7TH , & 8th ) 3.2. Data Modeling and Database Characteristics
3.3. Relational Database Management Systems

BA in Accounting and Finance Draft Curriculum

BA in Accounting and Finance Draft Curriculum
Roles of the He/she will come to the class regularly on time and deliver the lecture in a
Instructor wellorganized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments is
given. He/she is also responsible to give feedback for each assessment.
Roles of the students The success of this course depends on the students’ individual and collective
contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and problems.
Students are also expected to read the assigned readings and prepare the cases
before each class so that they could contribute effectively to class discussions.
Students must attempt assignments by their own. Proficiency in this course
comes from individual knowledge and understanding. Copying the works of
others is considered as serious offence and leads to disciplinary actions.
Text and reference Text Book:
books
Stair & Reynolds, Fundamentals of Information System, 9 th edition. 2018.
CENGAGE Learning.

Reference Books

• Bocij, Chaffey, Greasley& Hickey. Business Information Systems,

Technology, Development & Management for the e-Business. 2003.
Prentice Hall
• Business Information Systems, Dryden Press
• Microsoft, Step by Step Word, Microsoft Press
• Microsoft, Step by Step Excel, Microsoft Press,
• Microsoft, Step by Step Power point, Microsoft Press

BA in Accounting and Finance Draft Curriculum

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Course Information
Course code

Course Title Basic Statistics

Degree Program BA Degree in Accounting and Finance

Module Coordinator

Lecturer

ETCTS Credits 5

Contact Hours (per 3

week)
Course Objectives Enable students apply basic statistical techniques and methods for grouping,
tabular and graphical display, analysis and interpretation of statistical data.

This course aims:

•To demonstrate understanding of key statistical terms

•Provide a working knowledge of the statistical tools used in business
•Introduce techniques of gathering, organizing, presenting and interpreting
statistical data
• Describe a set of grouped and ungrouped data by measuring the central
tendency and the variability of the data
• Enable students apply the concept of probability to quantify uncertainty and
assess business risk.
Course Description This course will provide students with a general understanding of statistical
techniques commonly used in solving business problems and undertaking
business research. Topics include frequency distributions, measures of central
tendency, dispersion, and probability theory.

BA in Accounting and Finance Draft Curriculum

WEEKS Course Contents Reading

9. Introduction to Statistics
9.1. What is Statistics?
9.2. `Descriptive Versus Inferential Statistics
9.3. Types of Variables and Scales of Measurement
9.4. Statistics in Business Decisions
10. Visual Description of Data
10.1. The Frequency Distribution and the Histogram
10.2. The Stem-and-Leaf Display and the Dotplot
10.3. Other Methods for Visual Representation of the Data:
Bar Chart, Line Graph, Pictograms, Pie Chart
10.4. The Scatter Diagram
10.5. Tabulation and Contingency Tables
11. Statistical Description of Data
11.1. Statistical Description: Measures of Central Tendency
11.2. Statistical Description: Measures of Dispersion
11.3. Descriptive Statistics from Grouped Data
11.4. Statistical Measures of Association
12. Probability And Probability Distribution
12.1. Basic definitions of probability
12.2. Fundamental concepts: experiment and event, event
and their relationships, conditional and joint
probability
12.3. Definitions and classification of probability
distribution
12.4. Discrete random variables, expected value and
variance of discrete random variable
12.5. The binomial, Poisson, and hyper geometric probity
distributions and their applications.
12.6. Continuous Probability distribution: Uniform, Normal,
and exponential probability distributions and their
applications.
Teaching & Learning The teaching and learning methodology include lecturing via face to face or
Methods/strategy virtually, discussions, problem solving, and analysis. Take-home assignment
will be given at the end of each chapter for submission within a week. Solution
to the assignments will be given once assignments are collected. Cases with
local relevance will also be given for each chapter for group of students as well
as individually to present in a class room. The full and active participation of
students is highly encouraged

BA in Accounting and Finance Draft Curriculum

 Assessment/Evalua The evaluation scheme will be as follows:
tion
Test 1 Test 2 Test 3 Quiz1 Assignment 1 Final Total
Work load in hours 10% 10% 10% 10% 10% 50% 100%
Hours Required Total
Hrs E
Self-
Lectures Lab Assessments Tutorials Assignment Advising
Studies
96 - 33 18 96 - - 243

Roles of the He/she will come to the class regularly on time and deliver the lecture in a
Instructor wellorganized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments are
given. He/she is also responsible to give feedback for each assessment.
Roles of the The success of this course depends on the students’ individual and collective
students contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and problems.
Students are also expected to read the assigned readings and prepare the cases
before each class so that they could contribute effectively to class discussions.
Students must attempt assignments by their own. Proficiency in this course comes
from individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.
Text and reference Text Book:
books
Ronald M. Weiers (2011). Introduction to Business Statistics. 7th edition.

Reference Books

David R. Anderson. Dennis J. Sweeney, Thomas A. Williams, Jeffrey D. Camm

and James J. Cochran (2018) Statistics for Business and Economics, 13th
revised edition.

David F. Groebner, Patrick W. Shannon, Phillip C. Fry, and Kent D. Smith (2011).
Business statistics a decision making approach 8th edition.

Douglas A. Lind, William G. Marchal, Samuel A. Wathen (2013) Basic Statistics

for Business & Economics, 9th edition.

James
BA in Accounting and Finance T. McClave, P. George Benson, and Terry Sincich (2018)Draft
Statistics for
Curriculum
Business and Economics, 13th edition.

Mark L. Berenson, David M. Levine, and Timothy C. Krehbiel (2012). Basic

 Business Statistics: Concepts and Applications, 9th edition.

Paul Newbod, William L. Carlson, and Betty Thorne (2013). Statistics for
business and economics. 8th edition.

Sanjiv Jaggia and Alison Kelly (2020). Essentials Of Business Statistics:

Communicating With Numbers, Second Edition

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title General Studies
Module Number
Objective of
the module
Total ETCTS ETCTS: 14
and Credit Hours: 9
Credit Hours of the
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
Anth1012 Social Anthroplogy 2 3
Course Information
Course Number Anth1012
Course Title Social Anthroplogy
Degree Program BA Degree in Accounting and Finance
Module General Studies
Module No and
Code
ETCTS Credits 3
Contact Hours (per 2
week)

BA in Accounting and Finance Draft Curriculum

 Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title General Studies
Module
Number
Objective the
of
module
Total ETCTS and ETCTS: 14
Credit Hours of the Credit Hours: 9
module
Courses of the
Module
Course Number Course Name Cr. Hr CP/ETCTS
GeES1011 Geography of Ethiopian and the Horn 3 5
Course Information
Course Number GeES1011
Course Title Geography of Ethiopian and the Horn
Degree Program BA Degree in Accounting and Finance
Module General Studies
Module No and
Code
ETCTS Credits 5
Contact Hours (per 3
week)

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance

BA in Accounting and Finance Draft Curriculum

program BA degree Accounting and Finance
Module Title General Studies
Module Number
Objective of
the module
Total ETCTS ETCTS: 14
and Credit Hours: 9
Credit Hours of the
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
SNIE1012 Inclusiveness 2 3
Course Information
Course Number SNIE1012
Course Title Inclusiveness
Degree Program BA Degree in Accounting and Finance
Module General Studies
Module No and SNIE1012
Code
ETCTS Credits 3
Contact Hours (per 2
week)

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title General Studies
Module Number
Objective of
the module

BA in Accounting and Finance Draft Curriculum

Total ETCTS ETCTS: 14
and Credit Hours: 9
Credit Hours of the
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
GLTR1021 Global Trend 2 3
Course Information
Course Number GLTR1021
Course Title Global Trend
Degree Program BA Degree in Accounting and Finance
Module General Studies
Module No and GLTR1021
Code
ETCTS Credits 3
Contact Hours (per 2
week)

Name of University:

Name of College/Faculty:

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title General Studies
Module Number
Objective of
the module
Total ETCTS ETCTS: 14
and Credit Hours: 9
Credit Hours of the
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
SPSC 1011 Physical Fitness - -
Course Information

BA in Accounting and Finance Draft Curriculum

Course Number SPSC1011
Course Title Physical Fitness
Degree Program BA Degree in Accounting and Finance
Module General Studies
Module No and Spsc1011
Code
ETCTS Credits -
Contact Hours (per -
week)

BA in Accounting and Finance Draft Curriculum