BSC Syllabus - Accounting & Finance

Course Summary

Accounting is the process of systematically collecting, analyzing, and reporting financial information. In this specialization Learners study the following processes of accounting methods: finance, financial management, cost accounting, taxation, implementing computer methods, and auditing. This specialization is designed to prepare Learners for entry level accounting positions in profit, not-for-profit and governmental environments. At end of this Accounting specialization, Learners will complete a final written research project requiring the Learner to demonstrate the ability to conduct an investigation on a workplace problem, identify an area for intervention, critique, justify, and recommend a plan of preventative action.

Course Modules

  • 30 credits - Advanced Accounting Theory and Policy
  • 30 credits - Advanced Financial Accounting
  • 30 credits - Advanced Managerial Accounting
  • 30 credits - Strategic Management
  • 30 credits - Advanced Taxation
  • 30 credits - Advanced Auditing
Course CodeNameCourse Description
ACT4013Advanced Accounting Theory and PolicyThe course will cover Advanced accounting and auditing policy-making (including politicisation, standard-setting and conceptual frameworks), the history of accounting theories and some advanced theory topics. The UK and US business context dominates, although there is also discussion of international issues.
BA4040Strategic ManagementStrategic management is concerned with the processes by which management plans and co-ordinates the use of business resources with the general objective of securing or maintaining competitive advantage. This course provides the student with a general insight into the historical development of management practices and international business policy. In particular this course reviews the developments and literature on corporate strategy and critically reviews the possibilities and limitations of management action in highly contested international markets.
ACT4050Advanced Managerial AccountingThis course focuses on formulating, evaluating and interpreting accounting information for managerial decision making. Topics covered are: product costing, activity-based costing, profit planning, standard costing, flexible budgeting, target costing, cost-volume-profit analysis, cost management, and capital budgeting.
ACT4064Advanced Financial AccountingThe course will cover selections from the following topics: financial analysis and valuation,earnings per share, foreign currency translation, leasing, capital instruments, off balance sheet transactions, research and development expenditure, long-term contracts, segmental reporting, pensions, derivatives, revenue recognition, capitalisation of interest, as well as contemporary issues in financial accounting as they arise
ACT4065Advanced Taxation This course discusses both individual and corporate taxation to include tax planning strategies, individual and corporate tax computations, tax implications of investments, compensation and retirement services, partnerships, S-Corporations, and state and local taxes.
ACT4067Advanced AuditingThis course covers the auditor from the professional governance perspective with an understanding that earnings management and fraud are central to most financial restatements. Transactions will be introduced that represent public-company restatements, SEC accounting, auditing enforcement and litigation.

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