DEGREE: BACHELOR OF BUSINESS ADMINISTRATION IN                                                                       ACCOUNTING.

Major Information Management
Minor Not Applicable

Summary of Courses

General Education 34
Core (Professional) Courses in Business Administration 71
Major (Concentration) 33

 Structure and Degree Requirements for Graduation

In order for AUCA student to graduate with the degree of Bachelor of Business Administration (Major: Accounting), he/she should complete the requirements as outlined in the table above and as described below.

General Education Courses

For the general education courses, check the section of general education requirements for details.

Core (Professional) Courses

For the core (professional courses) in Business Administration, check in the section of core courses.

General Education Courses:  36 Credits

Course Code Name of the Course Credits
ENGL 100 English Level 0
FREN 100 French Level 0
MATH 100 Math Level 0
INSY 100 Keyboarding 0
ACCT 111 Principles of Accounting I 3
*ECON 112 Introduction to Economics 2
**PSYC 112 Introduction to Psychology 2
***EDPC 215 Human Developmental Psychology 3*
EDRE 113 Study and Research Methods 2
ENGL 114 English I: English Language and Grammar 2
FREN 115 French I 2
RELB 116 Introduction to Bible Study 2
STAT 121 Descriptive Statistics 3
ENGL 122 English II: Writing Skills 2
FREN 123 French II 2
INSY 124 Micro Computer Application 3
RELT 125 Bible Doctrines 3
ENGL 211 English III: Communication Skills 2
FREN 212 French III 2
HELT 213 Health Principles 2
RELT 221 Philosophy, Science and Religion 2
TOTAL            36

* is not taken by students of Business Administration.

                ** is only taken by students of Business Administration and students of Theology

                *** is only taken by students of Theology

Major Courses in Accounting

Course  Code                   Course Title Credit
ACCT 215 Intermediate Accounting I 3
ACCT 224 Intermediate Accounting II 3
ACCT 313 Cost Accounting 3
ACCT 312 Advanced Accounting I 3
INSY 311 Accounting Software Application 3
ACCT 321 Advanced Accounting II 3
ACCT 326 Taxation 3
FNCE 316 Money and Banking 3
ACCT 411 Auditing I 3
ACCT 421 Auditing II 3
ACCT 416 Public Accounting 3
Total     33

List of Core (Professional) Courses

Course Code Name of the Course Credits
MGMT 127 Principles of Management 3
MATH 111 Business Mathematics 3
ACCT 126 Principles of Accounting II 3
ECON 217 Microeconomics 3
MKGT 227 Principles of Marketing 3
BSAD 315 Human Resource Management 3
ECON 225 Macroeconomics 3
BSAD 214 Business Law I 3
BSAD 223 Business Law II 2
BSAD 222 Business Communication 3
STAT 216 Inferential  Statistics 3
INSY 226 Management Information System 3
BSAD 322 Business Research Method 3
INAT 323 Internship (Industrial Attachment) 3
ACCT 324 Managerial Accounting 3
BSAD 413 Financial Management 3
BSAD 325 Project Management 3
BSAD 314 Entrepreneurship 3
BSAD 415 Production and Operation Management 3
BSAD 414 Organizational Behavior 3
BSAD 412 Business Ethics 3
BSAD 423 Strategic Management 3
BSAD 422 Research Project (Memoire) 6
Total     71




ACCT 214 Intermediate Accounting I 3 credits

This course is a review of the basic accounting concepts and principles with the objective of acquiring broader perspective in the area of financial statement preparation, current assets and their related revenue accounts. The course includes accounting concepts and principles in the area of non-current assets, current and non-current liabilities, stockholders equity and the related revenue and expense accounts and also the statement of changes in financial position. Prerequisite: ACCT 125.

ACCT 224 Intermediate Accounting II 3 credits

As a continuation of Intermediate Accounting I, this course deals with a study of accounting concepts and principles in miscellaneous topics such as accounting for pension and post retirement benefits. Also covered in this course are accounting changes and error analysis, basic financial analysis and full disclosures in financial statements. Prerequisite: ACCT 214.

ACCT 324 Cost Accounting 3 credits

This course is a study of cost determination, accumulation, and allocation procedures. The course covers the area of job order costing and process costing. It also covers standard costs, transfer pricing, differential cost and revenue analysis. Prerequisite: ACCT 313.

ACCT 312 Advanced Accounting I 3 credits

This course deals with advanced financial accounting theory with problems in consolidation and mergers. Inter-company transfer of assets, debt and security transactions, and consolidated financial statements are also studied in this course. The equity method of accounting for investments in the securities of subsidiary companies together with the various patterns of equity ownership are emphasized. Prerequisite: ACCT 224.

ACCT 321 Advanced Accounting II 3 credits

This is a continuation of Advanced Accounting I. A study of branch and consignment accounting, foreign currency accounting, partnership accounting, and accounting for non-profit organizations such as universities, hospitals and governments. Topics on international accounting and harmonization of accounting standards worldwide are also covered. Prerequisite: ACCT 312.

INSY 313 Accounting Software Application 3 credits

This course deals with application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, trial balance, and preparation of financial statements. It functions as an accounting information system. Prerequisite: ACCT 224.

ACCT 329 Taxation 3 credits

This course is a study of the general principles of income taxation as it applies to individuals, proprietorships and corporations, and the tax structures in Rwanda. Students are required to prepare income tax returns for individuals and corporations. Value added tax, transfer tax, and other related topics are also covered in this course. Prerequisite: FNCE 316.

FNCE 316 Money and Banking 3 credits

The course features the nature and qualities of money, commercial banking, operation and controls of central banks such as the National Bank of Rwanda. The course also focuses on the U.S. Federal Reserve System, money and credit circulation, and effects of monetary policies. Prerequisite: ECON 216

ACCT 411 Auditing I 3 credits

This course is an examination of financial statements as applied by internal and external auditors. It deals with auditing theory, audit standards and professional ethics. Prerequisite: ACCT 321.

ACCT 421 Auditing II 3 credits

As a continuation of auditing I, the course covers the detailed audit of the balance sheet accounts and the related revenue and expense accounts. Principles of internal control are emphasized. It also includes topics in operational and governmental audit. Practical audit problems and auditing in an electronic data processing environment are incorporated in this course. Prerequisite: ACCT 411.

ACCT 416 Public Accounting 3 credits

This course focuses on current standards, practices, operations, analysis of transactions, and other accounting concepts involved in financial accounting of governmental and nonprofit organization. Prerequisite: ACCT 321