List of Major Area Courses

S/N

Course Title

Course No.

Cr. Hr.

Prerequisite

1

Principles of Accounting I

Acct. 111

3

--

2

Principles of Accounting II

Acct. 112

3

Acct 111

3

Financial Accounting I

Acct 221

4

Acct 112

4

Financial Accounting II

Acct 231

4

Acct 221

5

Cost and management accounting I

Acct 211

3

Acct 112

6

Cost and management accounting II

Acct 212

3

Acct 211

7

Computerized Accounting

Acct 213

3

Comp 101

8

Financial Management I

Acct 216

3

Acct 112

9

Financial Management II

Acct 217

3

Acct216

10

Risk and Insurance Management

Acct 351

3

Acct 202

11

Accounting Information System

Acct 215

3

Acct 213

12

Advance Accounting I

Acct 311

3

Acct 231

13

Advance Accounting II

Acct 312

3

Acct 311

14

Auditing I

Acct 315

3

Acct 221

15

Auditing II

Acct 316

3

Acct 315

16

Project Analysis and planning

Acct 314

3

Acct 217

17

Public finance and taxation

Acct 241

3

Acct 231

18

Senior Essay

Acct 321

3

 

Total

56

 

 

List of Related Courses

S/N

Course Title

Course No

Cr. Hr.

1

Introduction to Management

MGMT 101

3

2

Math’s for Management

MGMT 121

3

3

Principles of Marketing

MGMT 201

3

4

Business communication skills

MGMT 102

3

5

Managerial Statistics

Mgmt 222

3

6

Operation Research

MGMT 321

3

7

Operations management

MGMT 322

4

8

Business policy & strategy

MGMT 332

3

9

Micro economics Theory I

ECON 101

3

10

Micro economics Theory II

ECON 112

3

11

Entrepreneurship

MGMT 312

3

Total

34

 

List of General Courses

S/N

Course Title

Course No.

Cr. Hr.

1

Sophomore English

Eng 101

3

2

Civic and Ethical education

Cee 101

3

3

Banking and  Finance

MGMT 127

3

4

Business Law

Law 101

3

5

Introduction to Computer

Comp 101

3

6

Research methods

ReMt 202

3

Total

18

 

Summary of Course Requirement

S/N

COURSES

Cr. Hr.

1

Major courses

56

2

Related courses

34

3

General courses

18

TOTAL

108

 

 

 

 

Major Area Course Descriptions

Course Title:                Principles of Accounting I

Course Number:          Acct 111

Credit Hours:               3 Hrs

Prerequisite:                 -

Course Objective

At the end of the course, students will be able to:-

Ø  Describe accounting as an information system.

Ø  Describe the profession of accounting and its specialized fields.

Ø  Describe the development of accounting principles and their relation to practice.

Ø  Describe a business transaction.

Ø  Identify the accounting equation and its basic elements.

Ø  Analyze and illustrate business transaction and the effect of the transaction on the elements of accounting equation.

Ø  Identify and describe the financial statements of a sole proprietorship and a corporation.

Course Description

This course deals with the evolution of accounting; importance of accounting for users; relevance of the generally accepted accounting principles and concepts (GAAP); the accounting cycle for service and merchandising enterprises; the accounting for deferrals and accruals; principles for accounting system design, and the accounting for cash and receivable

Teaching Methods

Multimedia Lectures, Tutorials, assignments, and exercises.

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                           100%

Text Book

  • Fees and Warren J. Accounting Principles South – Western Publishing Company 16th ed., USA.

REFERENCES

  • Jerry Weygandt, Accounting Principles, 6th Edition, John Wiley & Sons
  • Carl S. Warren, James Reeve, Philip E. Fess, Accounting, 20th Edition,South-Western College Publishing
  • Kermit D. Larson, et al, Fundamental Accounting Principles, 16th Edition, McGraw-Hill/Irwin
  • Jerry Weygandt, Accounting Principles, 6th Edition, John Wiley & Sons
  • John Wild, Financial Accounting, 2nd Edition, McGraw-Hill/Irwin
  • Robert Libby, et al, Financial Accounting, 3rd Edition, McGraw-Hill/Irwin
  • Walter T. Harrison, Charles T. Horngren, Financial Accounting, 4th Edition, Prentice Hall
  • Belverd E. Needles, Marian Powers, Financial Accounting, 7th Edition, Houghton Mifflin College

 

 Course Title:                Principles of Accounting II

Course Number:          Acct 112

Credit Hours:   3Hrs

Prerequisite:               Acct 111

Course Objective

After successfully completing this chapter, you will be able to:

Ø  Understand the basic principles of internal control over receivable.

Ø  Describe the characteristics of notes receivable.

Ø  Describe accounting for notes receivable.

Ø  Understand accounting for the discounting of notes receivable, and dishonored notes receivable.

Ø  Describe accounting for uncollectible.

Ø  Understand how to account for uncollectible under allowance and direct write-off methods.

Ø  Describe accounting for short-term investments.

Ø  Understand the balance sheet presentation of receivables and temporary investments. 

Course Description

This course deals with accounting for assets, which includes inventories, plant assets, natural resources, intangible assets; accounting for assets, accounting for current liabilities including accounts payable, notes payable, payroll in the Ethiopian context, warranty, liabilities; accounting for partnership and corporate type of business organizations.

Teaching Methods

Multimedia Lectures, Tutorials, assignments, and exercises.

 

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                           100%

Text Book

o   Fees and Warren J. Accounting Principles South – Western Publishing Company 16th ed., USA.

References

  • Jerry Weygandt, Accounting Principles, 6th Edition, John Wiley & Sons
  • Carl S. Warren, James Reeve, Philip E. Fess, Accounting, 20th Edition,South-Western College Publishing
  • Kermit D. Larson, et al, Fundamental Accounting Principles, 16th Edition, McGraw-Hill/Irwin
  • Jerry Weygandt, Accounting Principles, 6th Edition, John Wiley & Sons
  • John Wild, Financial Accounting, 2nd Edition, McGraw-Hill/Irwin
  • Robert Libby, et al, Financial Accounting, 3rd Edition, McGraw-Hill/Irwin
  • Walter T. Harrison, Charles T. Horngren, Financial Accounting, 4th Edition, Prentice Hall
  • Belverd E. Needles, Marian Powers, Financial Accounting, 7th Edition, Houghton Mifflin College

 

Course Title:                Financial Accounting I

Course Number:          Acct 221

Credit Hours:               4 Hrs

Prerequisite:               Acct 112

Course Objective

After completing the course the student will be able to:

  • Apply the fundamental recording, classifying, summarizing and controlling procedures
  • Describe the development and application of accounting principles
  • Prepare and interpret financial statements
  • Use appropriately the present value and future value concepts for measurement of transactions and hence financial statement elements;
  • Use the techniques of control over cash and preparation of bank reconciliation;
  • Introduce accounting for short term investments
  • Value, measure and report receivables and understand the accounting issues in using receivables and a source of cash.

Course Description

This course deals with the Development of Accounting Principles and Professional practice; the recognition of Revenue and expenses; statement of income and retained earnings; Balance Sheet; statement of cash flows; overview of present and future value concepts; cash and short term investments; receivables.

Teaching Methods

Multimedia Lectures, Tutorials, assignments, and exercises.

 

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                           100%

TEXT BOOK

A.N. Moisch, Intermediate Accounting, 6th edition, McGraw Hill Co., 1994.

References

o   Donald Kieso, Jerry Weygandt, Terry Warfield, Intermediate Accounting, 10th Edition John Wiley & Sons

o   Skousen, James D. et al, Intermediate Accounting, 14th Edition, South-Western College Publishing

o   David Spiceland, James Sepe, Lawrence Tomassini, Intermediate Accounting, 2nd Edition, McGraw-Hill/Irwin

o   Thomas R. Dyckman, et al, Intermediate Accounting, 5th Edition,  McGraw-Hill/Irwin

o   Lanny G. Chasteen, Richard E. Flaherty and Melvin C. O’ Connor, Intermediate Accounting 6th Edition, 1998, Irwin McGraw-Hill

  • Loren A. Nikolai, John D. Bazley, Intermediate Accounting, 8th Edition, South-Western College Publishing

 

Course Title:                Financial Accounting II

Course Number:          Acct 231

Credit Hours:               4 Hrs

Prerequisite:               Acct 221

Course Objective

After completing this course the students will be able to:

  • Measure and report inventories and understand the accounting issues in the use of inventories
  • Apply the techniques of cost determination, depreciation and properly maintain intangible assets.
  • Define, classify and measure liabilities for the purpose of reporting useful information
  • Explain the nature, purpose of accounting for long-term investments and long-term debt.

Course Description

The detail of this course includes accounting for Inventories; current liabilities and consequences; plant Assets; long-term investments and long-term debts; changes in accounting and statement of cash flows.

 

Teaching Methods

Multimedia Lectures, Tutorials, assignments, and exercises.

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                           100%

TEXT BOOK

A.N. Moisch, Intermediate Accounting, 6th ed. , McGraw Hill Co., 1994

References

o   Donald Kieso, Jerry Weygandt, Terry Warfield, Intermediate Accounting, 10th Edition John Wiley & Sons

o   Skousen, James D. et al, Intermediate Accounting, 14th Edition, South-Western College Publishing

o   David Spiceland, James Sepe, Lawrence Tomassini, Intermediate Accounting, 2nd Edition, McGraw-Hill/Irwin

o   Thomas R. Dyckman, et al, Intermediate Accounting, 5th Edition,  McGraw-Hill/Irwin

o   Lanny G. Chasteen, Richard E. Flaherty and Melvin C. O’ Connor, Intermediate Accounting 6th Edition, 1998, Irwin McGraw-Hill

  • Loren A. Nikolai, John D. Bazley, Intermediate Accounting, 8th Edition, South-Western College Publishing

  

Course Title:                Cost and management accounting I

Course Number:          Acct 211

Credit Hours:               3 Hrs

Prerequisite:               Acct 112

Course Objective

After completing the course the student will be able to explain the basic cost concepts and the purpose of product cost determination by making all descriptions on the various approach used to accumulate cost with special emphasis on a manufacturing type of business environment.

Course Description

The topics covered in this course include Role of cost accounting; Cost terminologies and classifications; Approaches to cost accumulation; Process, job order and operation costing; and Issues on cost allocation.

Teaching Methods

Multimedia Lectures, Tutorials, assignments, and exercises.

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                           100%

Text Book: 

Charles T. Horngren, et al, Cost Accounting: A Managerial Emphasis,  11th ed., 2000, Prentice Hall.

Charles T. Horngren, et al, Introduction to Management Accounting, 11th/12th ed., 1999, Prentice-Hall

REFERENCES

o   Ronald W. Hilton, et al, Cost Management: Strategies for Business Decisions, 2000, McGraw-Hill

o   Ronald W. Hilton, Managerial Accounting,  1999, McGraw-Hill

o   Colin Drury, Management Accounting for Business Decisions, 1997, ITP

o   Arnold and Hope, Accounting for Management Decisions, 1990, Prentice- Hall,

o   Robert N. Anthony, et al, Management Control Systems, 1989, IRWIN

o   Robert T. Anthony and David W. Young, Management Control in Nonprofit Organizations, 1988, IRWIN

o   Kenneth A. Merchant, Modern Management Control Systems: Text and Cases, 1988, Prentice-Hall Inc.

  

Course Title:                Cost and management accounting II

Course Number:          Acct 212

Credit Hours:               3 Hrs

Prerequisite:               Acct 211

Course Objective

After completing the course the students will be able to:-

  • Prepare budget for the organization;
  • Analyze cost variance;
  • Provide the necessary information to the management to make decisions.

Course Description

This course is a continuation of Cost and management Accounting (I). Its basic emphasis is on managerial aspect of accounting with a focus on planning and control, and policymaking (emphasis on manufacturing sector). The topics covered include: CVP analysis, Budgets and standards; Flexible budgets and variance analysis; Relevant costs for non – routine decisions, capital budgeting and cost analysis system choices – division performance measurement and other relevant topics.

Teaching Methods

Multimedia Lectures, Tutorials, assignments, and exercises.

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                           100%

 

 TEXT BOOK

Charles T. Horngren, et al, Cost Accounting: A Managerial Emphasis,  11th ed., 2000, Prentice Hall.

Charles T. Horngren, et al, Introduction to Management Accounting, 11th/12th ed., 1999, Prentice-Hall

References

o   Ronald W. Hilton, et al, Cost Management: Strategies for Business Decisions, 2000, McGraw-Hill

o   Ronald W. Hilton, Managerial Accounting,  1999, McGraw-Hill

o   Colin Drury, Management Accounting for Business Decisions, 1997, ITP

o   Arnold and Hope, Accounting for Management Decisions, 1990, Prentice- Hall,

o   Robert N. Anthony, et al, Management Control Systems, 1989, IRWIN

o   Robert T. Anthony and David W. Young, Management Control in Nonprofit Organizations, 1988, IRWIN

o   Kenneth A. Merchant, Modern Management Control Systems: Text and Cases, 1988, Prentice-Hall Inc.

 

 

Course Title:                Computerized Accounting

Course Number:          Acct 213

Credit Hours:               3 Hrs

Prerequisite:               Comp 101

Course Objective

After completing this course the students will be able to:

  • demonstrate the accounting course in computer applications
  • manage computerized system
  • apply computer to convert manual accounting system to electronic system.

Course Description

The overall aim of the course is to provide students with the knowledge and skills required for basic computer literacy; and to enable them to apply their accounting knowledge in computerized accounting system.

Teaching Methods

Multimedia Lectures, Tutorials, assignments, and labs.

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                           100%

Text:

Computerized Accounting manuals of different versions

 

 Course Title:                Financial Management I

Course Number:          Acct 216

Credit Hours:               3 Hrs

Prerequisite:               Acct 112

Course Objective

After completing this course, the student will be able to explain, discuss, and illustrate the current and theoretical concepts of finance function in modern business enterprises, prepare business enterprises, prepare capital budgeting and apply the basic project evaluation methods.

Course Description

This course deals with the nature and scope of financial management; financial analysis; time value of money; valuation concepts; risk concepts; and long – term investment decisions.

Teaching Methods

Multimedia Lectures, Tutorials, assignments, projects and case analysis

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                               100%

Text Book:

B.J. Campsey and Eugene F. Brigham, “Introduction to Financial Management,” 8th ed, Dryden Press, Chicago.

Reference Books:

o   Benton E. Gup, "Principles of Financial Management", 2nd edition, John Wiley and Sons, USA.

o   Brigham E.F., "Fundamentals of Financial Management" 7th edition the Dryden Press, USA.

o   Brealey R.A., Myers S.C., and Marcus A.J., "Fundamental of Corporate Finance,"

o   Bhalla V. K., "Financial Management and Policy", 1st ed., Amol Publications Pvt. Ltd., New Delhi, 1997.

o   Lawrence D. Schall and Charles W. Haley, "Introduction to Financial Management 6th edition, McGraw Hill Inc., USA.

o   O. Murice Joy, "Introduction to Financial Management", Revised ed., Richard D. Irwin Inc., USA.

o   I.M. Pandey, "Financial Management", 7th Revised ed., Vikas, Delhi, 1995.

o   Weston, J. Fred, and Brigham, E.F., "Essentials of Managerial Finance", 7th ed., The Dryden Press, USA, 1985.

 

Course Title:                Financial Management II

Course Number:          Acct 217

Credit Hours:               3 Hrs

Prerequisite:               Acct 216

Course Objective

After completing this course, the student will be able to

  • Evaluate long – term debt and leasing arrangements,
  • Identify the advantages and disadvantages of debt financing
  • Manage working capital

Course Description

This course deals with Long – term financing; cash and marketable securities management; receivable management; inventory management and sources of short – term financing.

Teaching Methods

Multimedia Lectures, Tutorials, assignments, projects and case analysis

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                               100%

TEXT BOOK:

B.J. Campsey and Eugene F. Brigham, “Introduction to Financial Management,” 8th ed, Dryden Press, Chicago.

Reference Books:

o   Benton E. Gup, "Principles of Financial Management", 2nd edition, John Wiley and Sons, USA.

o   Brigham E.F., "Fundamentals of Financial Management" 7th edition the Dryden Press, USA.

o   Brealey R.A., Myers S.C., and Marcus A.J., "Fundamental of Corporate Finance,"

o   Bhalla V. K., "Financial Management and Policy", 1st ed., Amol Publications Pvt. Ltd., New Delhi, 1997.

o   O. Murice Joy, "Introduction to Financial Management", Revised ed., Richard D. Irwin Inc., USA.

o   I.M. Pandey, "Financial Management", 7th Revised ed., Vikas, Delhi, 1995.

o   Weston, J. Fred, and Brigham, E.F., "Essentials of Managerial Finance", 7th ed., The Dryden Press, USA, 1985.

 

 

Course Title:                Risk Management and Insurance

Course Number:          Acct 351

Credit Hours:               3 Hrs

Prerequisite:               Acct 112

Course Objective

After completing this course the student will be able to explain the ideas and different tools of risk management, as well as its nature, causes and effects and analyze different insurance contracts.

Course Description

Risk Management and Insurance is concerned with the identification of measurement and treatment of exposures to potential accidental losses; and a major transfer tool of risk management. The course discusses the purpose and scope of risk management in an organization and family. It also deals with how a business can identify and measure its loss exposures; the major levels of risk management tools, how a business can select among risk management tools and how to analyze insurance contracts.

Teaching Methods

Multimedia Lectures, Tutorials, assignments, and exercises

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                               100%

Reference Books

o   Risk Management and Insurance, Williams and Heins

o   Risk and Insurance, Greene

o   Development of Insurance in Ethiopia, Hailu Zeleke. A.A.U.

Course Title:                Accounting Information System

Course Number:          Acct 215

Credit Hours:               3 Hrs

Prerequisite:               Acct 213

Course Objective

After completing this course the student will be able to:

  • Show how information systems can assist an organization in achieving its objectives.
  • Explain how the type and quality of information varies according to the level of decision making
  • Explain the concept of positive and negative feedback, filtering, coupling and decoupling, and entropy in the context of organizational and financial systems.

Course Description

This course deals with systems theory; basic elements of systems control; types and nature of information systems for operational, tactical, and strategic planning and control. In addition the course addresses detailed discussions of the cycle approach to accounting information systems: spending cycle, conversion cycle, revenue cycle, and administrative cycle.

Teaching Methods

Multimedia Lectures, Tutorials, assignments, projects and case analysis

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                               100%

Text:

Romney and Steinbart, 2000: Accounting Information Systems, 8th Edition, Prentice Hall, Inc.

Reference:

James R. Davis, C. Wayne Alderman, Leonard A. Robinson, Accounting Information System.

 

Course Title:                Advanced Accounting I

Course Number:          Acct311

Credit Hours:               3 Hrs

Prerequisite:               Acct 231

Course Objective

After completing this course the student will be able to:

o   Analyze branch accounting and minority interest consideration

o   Explains pooling of interests

o   Records and apply general procedures for computing income taxes consolidated entities.

Course Description

This course is an advanced level accounting course that deals with the study of detailed branch Accounting; Business combination; the purchase method accounting; consolidated financial statement at a date of acquisition; Accounting for the parent companies investments; the pooling of interests method of accounting; notes company transfer; transaction and operations, and reporting the disposal of a segment.

Teaching Methods

Multimedia Lectures, Tutorials, assignments and exercises.

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                               100%

TEXT BOOK: 

  • Larsen E. John, Modern Advanced Accounting, 9th ed., McGraw-Hill Book Company, New York, (USA).

References

  • Arnold J. Pahler and Joseph E. Mori, "Advanced Accounting: Concepts and Practical" 5th edition, Harcourt Brace Jovanovich, Inc., New York, USA.


Course Title:                Advanced Accounting II

Course Number:          Acct 312

Credit Hours:               3 Hrs

Prerequisite:               Acct 331

Course Objective

After completing the course the student will be able to:

  • Analyze Interim reports
  • Prepare securities and exchange commission reports
  • Analyze and review troubled debit restructuring and liquidation
  • Design major form action and operation
  • Discuss changes in ownership's
  • Discuss changes in ownership
  • Overview of partnership liquidation

Course Description

The course focuses on the most recent professional pronouncements that deal with the attention to interim reporting; securities and exchange commission reporting; troubled debt restructuring and liquidation of partnership; and change in ownership.

Teaching Methods

Multimedia Lectures, Tutorials, assignments, and exercises.

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                               100%

TEXT BOOK: 

Larsen E. John, Modern Advanced Accounting, 9th ed., McGraw-Hill Book Company, New York, (USA)

References:-

Arnold J. Pahler and Joseph E. Mori, "Advanced Accounting: Concepts and Practical" 5th edition, Harcourt Brace Jovanovich, Inc., New York, USA.

 

Course Title:                Auditing I

Course Number:          Acct 315

Credit Hours:               3 Hrs

Prerequisite:               Acct 221

Course Objective

After completing this course the student should be able to:

  • Discuss concepts and standards of internal control and internal audit.
  • Analyze the state of internal auditing and internal control framework in real life of company especially in Ethiopia
  • Analyze the organization's system and prepare audit program and audit procedures to be used.

Course Description

This course deals with internal control system for major assets of a business organization and internal auditing. The course covers all the essential theoretical concepts and principles that should be implemented by the company's management to achieve its objective in safeguarding assets, and producing reliable financial statements.

 

Teaching Methods

Multimedia Lectures, Tutorials, assignments, projects and case analysis

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                               100%

Text Book

Auditing Principles, a System Based Approach, 5th  ed. Howard F., Stettren.

Reference Materials

  • ACCA, paper 6, Auditing Framework Contemporary Auditing, 4th ed. Kaman Gupta
  • Principles and Practices of Auditing, Sexenn, RG.

 

Course Title:                Auditing II

Course Number:          Acct 316

Credit Hours:               3 Hrs

Prerequisite:               Acct 315

Course Objective

After completing the course the student should be able to:

  • Explain auditing concepts, principles standards and procedures so that they can practice auditing tools and techniques in their future professional carrier.
  • Relate environmental conditions to the subject matter by comparing state of auditing framework and statutory provisions in Ethiopia to their theoretical background
  • Analyze the ongoing and contemporary auditing issues and internal dimension of auditing

Course Description

This course deals with audit examination process performed by independent accountant at the end of an accounting period.

Teaching Methods

Multimedia Lectures, Tutorials, assignments, projects and case analysis

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                               100%

Text Book

Auditing Principles, a System Based Approach, 5th  ed. Howard F., Stettren.

Reference Materials

  • ACCA, paper 6, Auditing Framework Contemporary Auditing, 4th ed. Kaman Gupta
  • Principles and Practices of Auditing, Sexenn, RG.

Course Title:                Project Analysis and planning

Course Number:          Acct 314

Credit Hours:               3 Hrs

Prerequisite:               Acct 217

Course Objective

After completing this course the student will be able to:

  • Analyze the viability of a project or a financial action
  • Assist the company's management in decision making process
  • Prepare feasible project by taking into account time value of money
  • Develop their skills of analyzing opportunity studies (project identification studies)

Course Description

This course deals with the project life cycle. It includes project identification; project preparation; project financing; project appraisal; project implementation and monitoring evaluation.

Teaching Methods

Multimedia Lectures, Tutorials, assignments, projects and case analysis

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                               100%

Reference

o   Development Project Studies Authority (DEPSA), Guidelines to Project Planning in Ethiopia, Addis Ababa, 1981 and 1990.

o   Irviv G., Modern Cost Benefit Method, and Introduction to Financial, Economic and Social Appraisal of Development Project.

o   UNIDO, Manual for the Preparation of Industrial feasibility Studies UN, NY, 1991.

 

Course Title:                Public finance and taxation

Course Number:          Acct 241

Credit Hours:               3 Hrs

Prerequisite:               Acct 231

Course Objective

After completing this course the students are expected to:

  • Explain the concepts and principles of taxation and be able to solve tax related problems and preparing tax reports.
  • Define the different tax related terms
  • Discuss the tax related proclamations issued by the Ethiopian government
  • Describe the tax framework of Ethiopia
  • Analyze skills in computing and solving problems related to taxation
  • Differentiate tax treatments of multinational companies.

Course Description

This course deal with tax systems; direct tax; tax framework for Ethiopia; accounting for tax.

Teaching Methods

Multimedia Lectures, Tutorials, assignments, projects and case analysis

Evaluation Methods:

Test, assignment, quiz                 40%

Final Exam                                   60%

Total                                               100%

 

REFERNCES:

  • B.J. Reed  and John W. Swain, Public Finance Administration, 2nd edition, Sage Publications, Inc. 1997;
  • Alan Melville, Taxation
  • Michael P Todaro, Economic Development, 5th edition, Longman Singapore Publishers Ltd, 1994;
  • Harvey S. Rosen, Public Finance, 4th edition, Richard D. Irwin, Inc., 1995;
  • Public Finance in Theory and Practice, Richard A. Musgrave and Peggy B. Musgrave, 2nd edition, McGraw Hill Inc. 1989;
  • Various Proclamations and Regulations.
  • Tait, A. Alan, Value Added Tax International Practice and Problems, International Monetary Fund, Washington, D.C., 1988
  • Ebrill, Liam, Michael Keen, Jean- Paul Bodin, and Victoria Summers, The Modern VAT, International Monetary Fund, Washington, D.C., 2001

 

Course Title:                Senior Essay

Course Number:          Acct 321

Credit Hours:               3 Hrs

Course Description

As part of the requirement of Bachelor Degree in Accounting & Finance, students will be required to write an essay in accounting and Finance related fields under the supervision of an advisor.  By the end of the last semester, students should get their research topic approved by the assigned advisor.

Evaluation Methods:

The evaluation method for this course, as it is distinctive in its course nature, will be decided on the basis of continuous follow up. As a result, both the advisor and examiner will evaluate students on their senior essay. Therefore; the proposed evaluation will be:

Research Proposal                                      30%

Research Paper Defense                            30% 

Evaluation of the research Paper               40%

Total                                                    100%

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