DEGREE: BACHELOR OF BUSINESS ADMINISTRATION IN ACCOUNTING.
Summary of Courses
|Core (Professional) Courses in Business Administration||71|
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|
|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|
|RELB||116||Introduction to Bible Study||2|
|ENGL||122||English II: Writing Skills||2|
|INSY||124||Micro Computer Application||3|
|ENGL||211||English III: Communication Skills||2|
|RELT||221||Philosophy, Science and Religion||2|
* 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||312||Advanced Accounting I||3|
|INSY||311||Accounting Software Application||3|
|ACCT||321||Advanced Accounting II||3|
|FNCE||316||Money and Banking||3|
List of Core (Professional) Courses
|Course Code||Name of the Course||Credits|
|MGMT||127||Principles of Management||3|
|ACCT||126||Principles of Accounting II||3|
|MKGT||227||Principles of Marketing||3|
|BSAD||315||Human Resource Management||3|
|BSAD||214||Business Law I||3|
|BSAD||223||Business Law II||2|
|INSY||226||Management Information System||3|
|BSAD||322||Business Research Method||3|
|INAT||323||Internship (Industrial Attachment)||3|
|BSAD||415||Production and Operation Management||3|
|BSAD||422||Research Project (Memoire)||6|
DESCRIPTION OF MAJOR COURSES IN ACCOUNTING
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