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MSS DFA 1020.docx

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ACCO 240
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ANNEX 2 UNIVERSITY OF MAURITIUS MODULE SPECIFICATION SHEET 1. GENERALINFORMATION Academic Year: 2010/2011 Semester(s): 1 & 2 Title Code Duration (hrs) N of credits Accounting and financial DFA Lectures: 3 HOURS 6 Analysis 1020 Practicals: N/A Seminars: N/A Tutorials: N/A Others (Specify): Total: 90 2. PRE-REQUISITE(S)/PRE-REQUIREMENT(S) NIL 3. AIMS The aim of the module is to provide basic knowledge and understanding of accounting concepts, principles and techniques and how these are used in business for reporting and decision making purposes. In addition, the module is designed for those students seeking to work in the banking & financial services. Moreover, it will provide a stepping- stone to students who are interested in enrolling on professionally recognised qualifications such as the Chartered FinancialAnalyst (CFA) programme. 4. OUTLINE SYLLABUS The Role of Accounting Information; Recording and Summarising Transactions; Accounting Concepts & Preparing Final Accounts; Adjustments to Final Accounts; Capital v/s Revenue Expenditure; Bank Reconciliation Statement; Accounting Ratios & interpretation Techniques; Introduction to Group Accounting & related issues; Accounting for Internal Decision Making Techniques; Elements of Cost; Costing Methods & Techniques; Decision Making Techniques; Accounting for Manufacturers; Budgets; Regulatory Framework for Company financial Reporting; Understanding Published Annual Reports; Corporate Failures Prediction; Forecasting & Valuing Businesses; Earnings Management. 5. VENUE AND HOURS/WEEK Lectures will he held as follows: - Programme Venu Time and Day e Bsc Finance RBL 8.30 –11.30 T (Wednesdays) Bsc Finance with Law RBL 8.30 –11.30 T (Wednesdays) Bsc Management with Finance RBL 14.30- 17.30 T (Tuesdays) Bsc Management with Business RBL 14.30- 17.30 Informatics T (Tuesdays) Bsc International Business Finance ELT 8.30 – 11.30 1 (Tuesdays Bsc Banking and Finance ELT 8.30 – 11.30
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