JIMMA UNIVERSITY

COLLEGE OF BUSINESS AND ECONOMICS

DEPARTMENT OF ACCOUNTING AND FINANCE

Curriculum
For
Degree of Bachelor of Arts in Accounting and Finance (CBTP-
I&II Integrated)

2020/21

BA in Accounting and Finance Draft Curriculum

EXECUTIVE SUMMARY
Name of the Degree Program: ACCOUNTING and FINANCE

Name of the Degree to be awarded: Degree of Bachelor of Arts in ACCOUNTING

and FINANCE

Degree to be awarded by: Subjected to the Approval of the Senate of Respective

University

Standard/Regular Period of Study: 4 Academic Years with 8 Semesters

Commencement of the Program: 2012 E.C. / 2020/21

Fees / Charges for Regular Students: Cost-sharing

Class Size: 35 – 40 Students

Mode of Delivery: Mixed

BA in Accounting and Finance Draft Curriculum

 1. Background of the Program
Accounting as a profession had emerged following the ever increasing needs of mankind in the
social, economic and business environment. The accounting profession has shown a
continuous and tremendous growth in the business world. This evolution of the accounting
practice ranges from the ancient civilization periods of the Babylonians and Egyptians when
payments for daily workers were used to be calculated on clay, as today’s practice where
Computerized Accounting Information Systems that are used for generation of financial
information which is very useful for making reliable business decisions. The significance as
well as momentum of growth of the accounting discipline has increased after the 18th century
Industrial Revolution of the Great Britain which has brought a series of radical changes in the
Content, Concept and Context of many of the professional fields, particularly those under the
shadow of Business and Economics.
In the existing organizational dynamics and global integrations, the importance of vibrant
Accounting and Finance professionals is indisputable. The central role of accountancy and
finance in society make them interesting disciplines in their own right, especially for those
who are interested in how economic or financial activities of any economic players, both at the
micro and macro level, influences and structures our lives.
Over the past periods, the program has long been working on the conventional knowledge
based course based delivery system with its many drawbacks including lack of academic
coherence, poor assessment and evaluation, fragmented knowledge, poor quality and
relevance of the curriculum as a whole which could not produce highly qualified and
competitive graduates at the job markets.
The modularized curriculum constitutes modules and courses carefully designed to transform
the conventional academic incoherence approach to competence based teaching/learning
approach behind the modularization.

BA in Accounting and Finance Draft Curriculum

 2. Rationale of the Program
Accounting and Finance, in the modern context of business, is a Financial Information and Communication System
that provides various groups of decision makers with valuable and reliable information that makes a difference in their
day-to-day business decisions.
The basic rationale of the program is attributed to the observed continuously flourishing of
different organizations in Ethiopia, along with the rapid pace of development of Ethiopian
economy over the past periods. Different countries in general, and Ethiopia, in particular host
various organizations: private, governmental, profit making, non-profit making, service,
manufacturing organizations, etc. The business world is becoming increasingly complex and is
facing new and greater challenges continually. The Accounting and Finance profession, a key
profession in modern business society, will have to meet these challenges. Given the volatility
of events, the Accounting and Finance education program needs to provide new skills and
knowledge to Accounting and Finance graduates who enter the profession.
This program is designed to prepare students for careers in Accounting and Finance in all
economic sectors such as business, not-for-profit, and government organizations. The areas of
Accounting and Finance study are financial Accounting, cost and managerial Accounting, tax
Accounting, Accounting information systems, Government and non-profit Accounting, Finance,
and auditing. In addition to the above mentioned input of the program, it combines and applies
several supporting subject fields including law, information technology, quantitative
techniques and economics pertinent to the accounting and finance agenda.

3. Rationale for Curriculum Review

Many scholars working for the quality of the world education strongly recommend that
curriculum should be flexible across time, place and discipline so that the practice of
curriculum design and delivery is based on the actual practice of countries development
capacity and updated technological demand/advancements. For this reason, in 2012/12
(2005EC), public universities in Ethiopia have designed and implemented a new modular
based approach to promote innovative curricula, assure quality education and produce
competent graduates that can make a difference in the overall progress of the country.

BA in Accounting and Finance Draft Curriculum

 However, it was again found that an overall revision of the curriculum is needed which is in
line with the education road map of the country. The new curriculum is launched in 2019/20
and has become a four-years full time program.
While developing the modular curriculum, there was consensus among curriculum scholars
that the delivery system of the old accounting and finance curriculum followed disciplinary
approach rather than focusing on the competency of the students. The old curriculum also
focused on teachers’ engagement rather than students’ engagement and lacked natural flow
and unity of ideas. Besides, the labor market shows the growing and urgent needs to link
academic learning with professional practice in the world of work.
As a result, the then revised curriculum, which shifted to modular system, attempted to
address the problems of the old curriculum. In addition to linking academic learning with
professional practice, the revised modularized, modular approach gives value for student’s
independent activities. Since the course sequences and coding are standardized, the revised
curriculum allows student to transfer freely within the country from one university to other.
These qualities of the modular curriculum are maintained and extended in this revised
curriculum too.

4. Program Objectives
4.1. General Objectives of the program

The program of Accounting and Finance plans to meet the University’s mission of instilling into
present and future-leaders knowledge of current and future accounting, auditing and finance
practices and relevant skills through student–centered high quality, viable programs which are
fully recognized internationally and by both the private and public institutions in Ethiopia. Hence,
the Department seeks to sustain its growth and relevance through:

 A highly educated and motivated faculty Viable programs which have local relevance and fully recognized
internationally.
 An International reporting and auditing standards based curriculum that meets the needs of the nation and
international business.
 Relevant curriculum leading to an exceptional learning environment with full access to new technologies and
computer-mediated learning
 An abundant level of intellectual capital created through scholarly activities

BA in Accounting and Finance Draft Curriculum

  Research that meets the needs of the local and international business and academic communities;
 A fully integrated international perspective
 A full understanding of employer needs obtained through constant monitoring of the business environment
through linkage program

4.2. Specific Objectives of the program

The program of Accounting and Finance has the following specific objectives:

 To produce graduates in its regular degree program to satisfy a portion of the demand for accounting and finance
graduates.
 To enhance the relevance and timeliness of instruction, as well as the technical competency of the staff, by
conducting applied research and developing innovative educational materials and techniques.
 To provide students with sufficient academic, technical, logical, analytical, and professional base from which to
pursue a career in accounting and finance and to advance to further study and a potential academic career in
accounting and finance
 To be a major provider of consultancy services to the public
 To establish linkage programs with different stakeholders from which the program will be able to tap resources
and share experiences

5. Graduate Profile and Professional Profile

5.1. Graduate Profile

Upon graduate from the program, the graduate from BA degree in Accounting and Finance should have accounting and
finance knowledge and understanding that enable them to:

 Account transactions and events, and prepare financial statements as per International Financial Reporting Standards
(IFRS);
 Analyze and interpret IFRS-based financial statements;
 Audit financial statements and the underlying accounting systems, controls and records, and express an independent
professional opinion about them as per International Standards for Auditing (ISA);
 Identify, measure, gather, analyze, interpret and communicate cost and other types of information to management
for planning, control, performance measurement, and decision making related to pricing, operating, investing, and
financing activities;

BA in Accounting and Finance Draft Curriculum

  Identify and anticipate control risks both in manual and computerized accounting systems, and to suggest and
establish better controls to safeguard business resources from risk exposures of illegal acts;
 Analyze and design accounting information systems, and use computer applications in business transaction cycles;
 Develop the specific skills, modes of analysis and institutional background useful to work in finance areas for profit-
making businesses or not-for-profit organizations;
 Start and run their own business;
 Account transactions and events, and prepare financial statements for not-for-profit organizations as per
International Public Sector Accounting Standards (IPSAS)
 Manage financial resource and risk exposures of business firms, manage financial institutions, analyze investment
opportunities and execute professional services in investment institutions, brokerage & dealer firms and in
investment banks;
 Conduct accounting and finance related research and to form linkage with various accounting and finance oriented
and research based institutions both locally and abroad.
 Work clerical activities like, keeping general accounts, records and reports; payroll processing and billings.
 Prepare tax return and perform tax plan
 Internalize an appreciation for the role of ethics in both the profession and the business world.
 Be prepared for graduate studies, professional certification and advanced trainings in accounting, auditing, finance,
and management

5.2. Professional Profile

With additional training and work experience, the graduates of the program can pursue careers and render professional
services in the areas of accounting and finance in various forms of organizations ranging from private, governmental and
non-profit entities. After successful compilation of the three years undergraduate program of accounting and finance,
students will be able to be:-

 Accounting clerks: Keeping general accounts, records and reports; payroll processing and billings; Perform cost and
managerial accounting and control, data generation and supervisions; Disbursement voucher process and control;
and bank reconciliation and banking activities;
 Cost analysts: keep accounts of product costing and provide other relevant cost information
 Auditor both internal and external: Work as an assistance auditor (both internal and external ); Pre-audit inspection
and investigation; Operational audit, partial financial audit, cash audit, compliance audit, branch audit, interim
reports audit, advance clearance;
 Tax specialists- prepare tax return, work as internal revenue agents and tax administrator.

BA in Accounting and Finance Draft Curriculum

  Information system designer and manipulator-Generating information which is of financial and non-financial in
nature necessary for management; and analyzing, designing and installing accounting systems (manual or
computerized).
 Financial management –running revenue and expenditure management capital investment decisions; risk and
insurance management and budgeting
 Financial analyst: financial planner, investment advisor, project coordinator; rendering financial consultancy
services.

6. Academic Requirements

6.1. Admission Requirements

Anyone who wishes to join the BA program is required to meet the entry requirements of higher
institutions stated by Ministry of Science and Higher Education and Each University.

6.2. Graduation Requirements

To graduate from the program the student should take all courses offered in the program, a total of 243
EtCTS and earn a Cumulative Grade Point Average (CGPA) of 2.00 or better by the end of the program,
and earn no ‘F’ grade in any course. The student is also required to have a cumulative grade-point
average of at least 2.00 in all major courses by the end the program.

6.3. Degree Nomenclature

BA Degree in Accounting and Finance and the Amharic version is: የአርት ባችለር ዲግሪ በአካውንቲንግና
ፋይናንስ

6.4. Medium of Instruction

The medium of instruction for the program is English Language

BA in Accounting and Finance Draft Curriculum

 6.5. Duration of the study

The completion of the program would require four years of study or eight semesters

6.6. Assessment and Evaluation Methods

The program follows a combination of various assessment and evaluation techniques. Considering the very
nature of the course and the expected learning outcome from each course, the assessment and evaluation
methods include continuous assessment like assignments; quizzes, tests, individual and group projects,
paper based and practical exams, presentations, and the like.

7. Teaching /Learning Methods and Mode of Delivery

Depending on the nature of courses in the program, various mode of delivery which involve both the
instructor and the students will be used including lectures, class discussions, demonstrations,
presentations, and the like

8. Grading System

BA in Accounting and Finance Draft Curriculum

The grading system for the courses of the program will be fixed scale as presented below:

Raw Mark interval-100% Corresponding fixed number grade Corresponding Letter grade Remark

[90, 100] 4.0 +

A

[83, 90) 4.0 A

[80, 83) 3.75 -

A

[75, 80) 3.5 +

B

[68, 75) 3.0 B

[65, 68) 2.75 -

B

[60, 65) 2.5 +

C

[50, 60) 2.0 C

[45,50) 1.75 C-

[40, 45) 1.0 D

[30, 40) 0 Fx

[0, 30)

0 F

9. Resources
9.1. Academic Staff profile

BA in Accounting and Finance Draft Curriculum

The staff profiles of the Accounting and Finance program of the Department are as below

No Name Sex Nationality Academic Rank Area of Remarks

Specialization

1. Dr. Arega Seyoum M Ethioipian Associate Professor Accounting &

Finance, or related

2. Dr. Matewos Kebede M Ethioipian Assistant Professor “

3. Dr. Eshetu Yadecha M Ethioipian Assistant Professor “

4. Dr. Tezera Selamu M Ethioipian Assistant Professor

5. Mr. Abiy Getahun M Ethioipian Assistant Professor “

6. Mr. Abel Worku M Ethioipian Assistant Professor “

7. Mr. Tesfay Ginbare M Ethioipian Assistant Professor “

8. Mr. Million Gezaw M Ethioipian Assistant Professor “

9. Mr.Mohammed M Ethioipian Assistant Professor “

Sultan
10. Mr.Mohammed M Ethioipian Assistant Professor “
Getahun
11. Mr.Mengistu Deyasa M Ethioipian Assistant Professor “

12. Mr. Sintayehu Tulu M Ethioipian Assistant Professor “

13. Mr.Ganfure M Ethioipian Assistant Professor “ PhD

Tarekegn Candidate

BA in Accounting and Finance Draft Curriculum

 14. Mr. Endalew Gutu M Ethioipian Assistant Professor “ PhD
Candidate
15. Mr. Erko Teferi M Ethioipian MSc. (Lecturer) “

16. Mr. Monanol Terfa M Ethioipian MSc. (Lecturer) “

17. Ms.Haymanot F Ethioipian MSc. (Lecturer) “

Alemayehu
18. Ms. Gelila Eshetu F Ethioipian MSc. (Lecturer) “

19. Ms.Serkalem F Ethioipian MSc. (Lecturer) “

Tesfaye
20. Mr. Hayatu Hairu M Ethioipian MSc. (Lecturer) “

21. Mr. Feda Itefa M Ethioipian MSc. (Lecturer) “

22. Mr.Temam Abdulahi M Ethioipian MSc. (Lecturer) “

23. Asteraye Eneyew M Ethioipian MSc. (Lecturer) “

24. Ms.Munira F Ethioipian MSc. (Lecturer) “

Mohammed
25. Mr. Denbobi Note M Ethioipian MSc. (Lecturer) “ PhD
Candidate

26. Mr.Yonas M Ethioipian Assistant Professor “ PhD

Mekonnen Candidate

27. Ms. Medhanit Getnet F Ethioipian MSc. (Lecturer) “

28. Aynalem Kasa F Ethioipian MSc. (Lecturer) “

BA in Accounting and Finance Draft Curriculum

 29. Zewudie Tariku M Ethioipian MSc. (Lecturer) “

30. Yohanes Fekadu M Ethioipian MSc. (Lecturer) “

31. Abebe Shentema M Ethioipian MSc. (Lecturer) “

32. Belay Wube M Ethioipian GA-II “

33. Getachew Ali M Ethioipian GA-II “

9.2. Physical Facilities

The Department of Accounting and Finance is expected to have the following physical facilities

Particulars Quantity

Number of Class Rooms 4

Number of Libraries 1

Total Seat Capacity of the Libraries -

Number of Computer Labs 2

Total computers in the computer labs 80

Number of course-related books 300

Conference room -

LCD Projector 4

Printer 2

BA in Accounting and Finance Draft Curriculum

Scanner 1

Duplication machine -

Copier 1

Lap tops 33

10. Quality Assurance

The program will establish a system to monitor the educational quality of the program by collecting
feedback from the employers, academic staff members, students, and other stakeholders. The program
will also take all the necessary steps to enhance the quality of education to be in line with international
standards by improving the student-teacher ratio, student-book ratio, and other requirements. The
standard of exams offered by the program and assessment methods used for each course will be
examined periodically to ensure that the students will meet the graduate profile upon graduation.

11. Module and Course Coding

11.1. Module Coding

Module coding used is alpha numerical. Accordingly,

 AcFn represents core courses

 M represent module
 The first digit represents the year in which the Module is offered.

BA in Accounting and Finance Draft Curriculum

  The second two digits represent the module number in the program.
 The fourth digit represents nature of the course offered in that module. (1 represents core courses,
2 represents Supportive courses and 3 represents general foundation courses)

11.2. Course Coding

Course codeused is alpha numerical. Accordingly,

 AcFn represents core courses and should be delivered by the AcFn department staff
 The first digit represents the year in which the course is offered.
 The second two digits represent the module number in which the course is included.
 The fourth digit represents the alphabetic sequence of the core course offered among other course
in that module.

12. List of Modules and Courses

12.1. Summary of Modules

Module Type Total Credit Hours Total CP

Major Modules 86 138

Supportive Modules 29 48

Foundation Modules 35 57

Total 150 243

12.2. List of Modules

12.2.1. Major Compulsory (134/84ECTS/Credit).

BA in Accounting and Finance Draft Curriculum

Module Module Title Module Course Code Course Title Course Prerequisite
Code ECTS/Credit ECTS/Credit (if any)
ACFN- Basics of 12/8 AcFn2011 Fundamentals of 6/4
M2010 Accounting and Accounting I
Reporting AcFn2012 Fundamentals of 6/4
Accounting II

ACFN- Financial 12/8 AcFn3021 Intermediate Financial 6/4

M3020 Accounting and Accounting I
Reporting AcFn3022 Intermediate Accounting 6/4
II

ACFN- Cost and 10/6 AcFn3031 Cost and Management 5/3

M3030 Managerial Accounting I
Accounting AcFn3032 Cost and Management 5/3
Accounting II
ACFN- Corporate Finance 13/8 AcFn3041 Financial management 5/3
M3040 I
AcFn3042 Financial management 5/3
II
ACFN3044 Financial Modeling 3/2

ACFN- Project and 10/6 AcFn4052 Project Analysis and 5/3

M4050 Investment Evaluation
Analysis AcFn4051 Investment analysis and 5/3
portfolio management
ACFN- Auditing and 10/6 AcFn4061 Auditing Principles and 5/3
M4060 Assurance Practices I
Services AcFn4062 Auditing Principles and 5/3
Practices II
ACFN- Non-Profit Sector 5/3 AcFn3071 Accounting for Public 5/3
M3070 Accounting Sector and Civil
Society

ACFN- Financial 11/7 AcFn2081 Financial Markets and 6/4

Institutions Institutions

BA in Accounting and Finance Draft Curriculum

M2080 AcFn2082 Risk Management and 5/3
Insurance
ACFN- Public Finance 5/3 AcFn4091 Public Finance and 5/3
M4090 and Taxation Taxation

ACFN- Advanced 11/7 AcFn4101 Advanced Financial 5/3

M4100 Financial Accounting I
Accounting AcFn4102 Advanced Financial 6/4
Accounting II
ACFN- Research in 11/7 AcFn3111 Research methods in 5/3
M3110 Accounting and Accounting & Finance
Finance AcFn3112 Econometrics for 6/4
Finance
ACFN- Senior Research 8/5 AcFn4111 Senior Research 2/1
M4110 Project I
AcFn4112 Senior Research 3/2
Project II
AcFn4113 Internship 3/2
ACFN- Accounting 10/6 AcFn4121 Accounting 5/3
M4120 Information Information Systems
Systems AcFn4122 Accounting Software 5/3
Application
ACFN- Quantitative 10/6 AcFn2131 Business Mathematics 5/3
M2130 and Computing AcFn2132 Business Statistics 5/3
Methods for
Finance
Total ECTS/Credit 138/86 138/86

12.2.2. Major Elective (……ECTS/Credit). Please note that pre-requisite should be minimized as much as
possible.

Module Module Title Module Course Course Title Course Prerequisite

Code ECTS/Credit Code ECTS/Credit (if any)

BA in Accounting and Finance Draft Curriculum

 Total ECTS/Credit xxx/xxx Xxx/xxx

12.2.3. upportive (50/40 ECTS/Credit). Please note that pre-requisite should be minimized as much as
possible.

Module Module Title Module Course Code Course Title Course Prerequisite
Code ECTS/Credit ECTS/Credit (if any)
Basic 13/8 Mgmt1051 Introduction to 5/3
Management Management
Concepts Mgmt1052 Principles of 5/3
Marketing

Mgmt 1053 Contemporary 3/2

Business
Communication

Business Law 5/3 Law3201 Business Law 5/3

Enterprenuership 10/6 Mgmt3142 Strategic 5/3

and Strategic Management
Management Mgmt1012 Entrepreneurship 5/3
Operations 10/6 Mgmt3191 Operation 5/3
Management Management
Mgmt-M3052 Operation 5/3

BA in Accounting and Finance Draft Curriculum

 Research
Economics 10/6 Econ 1011 Economics 5/3
Econ1061 Macroeconomics 5/3
Total ECTS/Credit 48/29 48/29

12.2.4. General Education (57/37ECTS/Credit)

Module Module Module Course Code Course Title Course Prerequisite

Code Title ECTS/Credit ECTS/Credit (if any)
Basic 10/6 Communicative English
5/3
English EnLa1011 Languge Skill I
Communicative English
Skills
EnLa1012 Languge Skill II 5/3
Moral and 10/6 Moral and Ethical
Ethics CvEt1021 Education 5/3
LOCT1011 Critical Thinking 5/3
Psychology 5/3 Psyc1061 General Psychology 5/3
Computing 18/11 Introduction to
and Emte1012 Emerging Technologies 5/3
Mathematics
Mathematics for Social
Math1011 Sciences 5/3
Fundamentals of
IS2121 Information Systems 3/2

Stat2131 Basic Statistics 5/3

General 14/9 Anth1012 Social Anthropology 3/2
Studies Geography of Ethiopia
GeES1011 and the Horn 5/3

SNIE1012 Inclusiveness 3/2

Gl.Tr 1021 Global Trend 3/2
SpSc 1011 Physical Fitness -
Total ECTS/Credit 57/35 57/35

12.2.5. Module/Course Equivalency

BA in Accounting and Finance Draft Curriculum

 Module/Course Equivalency
NEW OLD
Module Title Module Course title Course Module Title Module Course title Course
ECTS/C ECTS/C ECTS/C ECTS/Cr
r r r
Basics of 12/8 Fundamentals of 6/4 Basics of 12/8 Principles of Principles
Accounting Accounting I Accounting Accounting I of
and Reporting and Reporting Accountin
gI
Fundamentals of 6/4 Principles of Principles
Accounting II Accounting II of
Accountin
gI
Financial 12/8 Intermediate 6/4 Financial 12/8 Intermediate 6/4
Accounting Financial Accounting Financial
and Reporting Accounting I and Reporting Accounting I
Intermediate 6/4 Intermediate 6/4
Financial Financial
Accounting II Accounting II
Financial 11/7 Financial 6/4 Financial 11/7 Financial 3/2
Markets and Markets and Markets and Markets and
Institutions Institutions Instituitons Institutions
Risk Management 5/3 Banking 3/2
and Insurance Principles and
Practices
Risk 5/3
Management and
Insurance
Basic 10/6 Introduction to 5/3 Basic 8/5 Introduction to 5/3
Management Management Management Management
Concepts Principles of 5/3 Concepts Principles of 3/2
Marketing Marketing
Entrepreneurshi 10/6 Entrepreneurshi 5/3 Entrepreneurshi 8/5 Entrepreneurshi 5/3
p and Strategy p p and Strategy p

BA in Accounting and Finance Draft Curriculum

 Strategic 5/3 Strategic 3/2
Management Management
Economics 5/3 Macroeconomi 5/3 Economics 5/3 Macroeconomi 5/3
cs cs

Quantitative 10/6 Business 5/3 Quantitative 12/8 Mathematics 6/4

and Mathematics and for Finance
Computing Business 5/3 Computing Statistics for 6/4
Methods for Statistics Methods for Finance
Finance Finance

13. Course Break Down

Details (including coding) to be finalized after approval of the courses.

13.1. Year I Courses

Year I, semester I

S. No. Course Title Course Code Cr.hr ECTS

1. Communicative English Language Skill FLEn 1011 3 5
English I
2. Economics Econ 1011 3 5
3. Geography of Ethiopia and the horn GeES 1011 3 5
4. General Psychology PsyL 1011 3 5
5. Mathematics for Social Sciences Math 1011 3 5
6. Critical Thinking LoCT 1011 3 5
7. Physical Fitness SpSc 1011 - P/F.
Total 18 29

BA in Accounting and Finance Draft Curriculum

 Year I, semester II

S.No. Course Title Course Code Cr.hr ECTS

1. Communicative English Language Skill II FLEn 1012 3 5

2. Social Anthropology Anth1012 2 3

3. Entrepreneurship Mgmt 1012 3 5

4. Inclusiveness SNIE 1012 2 3

5. Intro. To emerging Technologies EmTe 1012 3 5

6. Moral and Civic Education MCiE 1012 2 3

7 Global Trend GlTr 1021 2 3

Total 17 28

13.2. Year II Courses

Year II, semester I

S. No. Course Title Course Code Cr.hr ECTS

1. Fundamentals of Accounting I AcFn2011 4 6

2. Introduction to Management Mgmt1051 3 5

3. Business Mathematics AcFn2131 3 5

4. Macroeconomics Econ1061 3 5
5. Basic Statistics Stat2131 3 5
6. Fundamentals of Information Systems IS2121 2 3
Total 18 29

Year II, semester II

S.No. Course Title Course Code Cr.hr ECTS

BA in Accounting and Finance Draft Curriculum

 1. Fundamentals of Accounting II AcFn2012 4 6

2. Business Statistics AcFn2132 3 5

3. Principles of Marketing Mgmt1052 3 5

4. Risk Management & Insurance AcFn2081 3 5

5. Contemporary Business Communication Mgmt1053 2 3

6. Business Law Law3201 3 5

7 Community Based Training Program-I CBTP2011 3 5

Total 21 34

13.3. Year III Courses

Year III, semester I

S. No. Course Title Course Code Cr.hr ECTS

1. Intermediate Financial Accounting I AcFn3021 4 6
2. Cost &Management Accounting I AcFn3031 3 5
3. Research Methods in Accounting & Finance AcFn3112 3 5
4. Financial Management I AcFn3041 3 5
5. Accounting for Public sector and civil society AcFn3071 3 5
6. Financial Institutions & Markets AcFn3081 4 6
7 Community Based Training Program –II CBTP3012 3 5
Total 23 37

BA in Accounting and Finance Draft Curriculum

 Year III, semester II

S.No. Course Title Course Code Cr.hr ECTS

1. Intermediate Financial Accounting II AcFn3022 4 6

2. Cost & Management Accounting II AcFn3032 3 5

3. Financial Management II AcFn3042 3 5

4. Financial Modeling AcFn3052 2 3

5. Econometrics for finance AcFn3131 4 6

6. Operations Research Mgmt-M3052 3 5

Total 19 30

13.4. Year VI Courses

Year VI, semester I

S. No. Course Title Course Code Cr.hr ECTS

1. Advanced Financial Accounting I AcFn4101 3 5
2. Auditing Principles & Practices I AcFn4061 3 5
3. Operations Management Mgmt3191 3 5

4. Internship AcFn-4113 2 3
5. Accounting Information Systems AcFn4121 3 5
6. Public Finance & Taxation AcFn4092 3 5

7. Senior Research Project I AcFn4111 1 2

BA in Accounting and Finance Draft Curriculum

 8. Investment Analysis and Portfolio AcFn4052 3
Management 5
Total 21 32

Year VI, semester II

S.No. Course Title Course Code Cr.hr ECTS

1. Advanced Financial Accounting II AcFn4102 4 6

2. Strategic Management Mgmt 3142 3 5

3. Auditing Principles and Practices II AcFn4062 3 5

4. Project Analysis & Evaluation AcFn4052 3 5

5. Senior Research Project II AcFn4112 2 3

6. Accounting Software Applications AcFn4122 3 5

Total 18 30

BA in Accounting and Finance Draft Curriculum

14. COURSE GUIDE BOOK
14.1. Major Courses

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting & Finance
Program BA degree in Accounting & Finance
Module Title Basics of Accounting and Reporting
Module code ACFN-M2010
Objective of the module Upon the successful completion of this module, students should be able to:
 Understand basic features of International Financial Reporting Standards
and the structure of Accounting and Auditing Board of Ethiopia
 Summarize and apply basic financial accounting terms, concepts, and
principles;
 Apply accounting terminology, concepts, and principles in analyzing,
recording, and reporting basic business transactions;
 Take a series of transactions through the accounting cycle
 Utilize and identify the implication of the various methods of valuation in
respect to common balance sheet items
 Analyze, record and report transactions for businesses organized as
partnerships, private limited companies, and companies
Total ETCTS and Credit ETCTS: 12
Hours of the module Credit Hours: 8
Courses of the Module
Course Number AcFn2011
Course Title Fundamentals of Accounting I
ETCTS Credits 6
Contact Hours (per week) 4

Course Objectives & The course has the general objective of introducing students to the basics of
Competences to be accounting and reporting of financial activities of business organizations as per
Acquired International Financial Reporting Standards. Upon the successful completion of
this course, the students will be expected to:
 Understand the role of Accounting in business and develop an awareness of
the accounting profession
 Understand the purpose of the financial accounting function and standard
financial accounting practices
 Summarize and apply basic financial accounting terms, concepts, and
principles.
 Define and apply accounting terminology, concepts, and principles in
analyzing, recording, and reporting basic business transactions
 Take a series of transactions through the accounting cycle
 Analyze, record, and report transactions for service, merchandising, and
manufacturing businesses.
 Prepare financial statements
 Analyze accounting system design and control
 Apply accounting principles and control of cash and receivables
BA in Accounting and Finance Draft Curriculum
 Course Description This course is designed to provide introductory knowledge of accounting
principles, concepts, and practices as per International Financial Reporting
Standards. The course deals with the processes involved in financial statements
preparation for service-giving businesses, merchandising businesses, and
manufacturing businesses. Topics covered includes the features of accounting
information, users of accounting information, nature of financial statements, the
double entry system, financial statements preparation process including journals,
ledgers, trial balance, adjustments, worksheets, accruals, adjusting and closing
entries, and the accounting system. This course provides a foundation for more
advanced work in the fields of Accounting and business. All topics are studied in
accordance with the provisions of International Financial Reporting Standards
(IFRS).
WEEKS Course Contents

1. Introduction to Accounting and Business

2WEEKS 1.1. The nature of a business
{1ST&2ND } 1.2. Types of business organizations in
Ethiopia
1.3. The role of accounting in business
1.4. The profession of Accounting
1.5. Overview of International Financial
Reporting Standards (IFRS)
1.6. Overview of financial reporting
requirements in Ethiopia and AABE
1.7. The accounting equation and
elements of the equation
1.8. Business transactions and financial
statements
2. Accounting cycle for service-giving business
2.1. Characteristics of an account
4 WEEKS 2.2. Classification of accounts
2.3. Chart of accounts
{3RD ,4TH ,5TH&6TH }
2.4. Rules of debit and credit
2.5. Normal balances of accounts
2.6. Analyzing and recording transactions
2.7. Preparing a trial balance
2.8. The usefulness and limitations of a trial
balance
2.9. The adjusting process-accrual vs. cash basis
of accounting
2.10.Preparing a worksheet
2.11.Preparing financial statements from a
worksheet
2.12. Adjusting and closing entries
2.13. Post-closing trial balance

BA in Accounting and Finance Draft Curriculum

 3. Accounting cycle for merchandising
business
2 WEEKS 3.1. Characteristics of merchandising business
3.2. Accounting for purchases of merchandises
{7TH&8TH } 3.3. Accounting for sales of merchandises
3.4. Merchandise transactions using perpetual and
periodic inventory systems
3.5. Chart of accounts for a merchandising
business
3.6. Financial statements for a merchandising
business
3.7. Adjusting and closing entries for a
merchandising business
2 WEEKS 4. Accounting Systems
4.1. Manual and computerized Accounting
{11TH&12TH } systems and Enterprise Resource Planning
4.2. Subsidiary ledgers and controlling accounts
4.3. Special journals and vouchers

5. Cash and Receivables

5.1. Internal control over cash
4 WEEKS 5.2. Bank reconciliation
5.3. Petty cash and change funds
{13TH,14TH ,15TH&16TH }
5.4. Classifications of receivables
5.5. Internal control of receivables
5.6. Accounting for uncollectible accounts
5.7. Accounting for notes receivable
5.8. Presentation of cash and receivables on the
statement of financial position
Assessment/Evaluation The evaluation scheme will be as follows:
Component Weight coverage
Test 1 15% Chapter 1 & 2
Test 2 15% Chapter 3
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3 & 4
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters
Work load in hours
Hours Required
Total
Assess Tutori Self- Assign Advi ECTS
Hrs
Lectures Lab ments als Studies ment sing
64 - 22 12 64 - - 162 6

Text and reference books Text Book:

 Kieso, D. E., Weygandt, J. J., & Warfield, T. W. (2016).
Financial Accounting, IFRS Edition, New York: John Willey &

BA in Accounting and Finance Draft Curriculum

 Sons.
 Commercial Code of Ethiopia

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting & Finance

program BA degree in Accounting & Finance
Module Title Basics of Accounting and Reporting

Module code ACFN-M2010

Course Number AcFn2012
Course Title Fundamentals of Accounting II
ETCTS Credits 6
Contact Hours (per 4
week)
The course has the general objective of introducing students to the accounting basics of
recognizing, measuring, and reporting common balance sheet items.
Course Objectives & Upon the successful completion of this course, the students will be expected to:
Competences to be  Analyze and record payroll transactions in Ethiopian context.
Acquired  Utilize and identify the implication of the various methods of valuation in respect
to accounts and notes receivable, inventories, depreciation, tangible and intangible
assets, and natural resources.
 Analyze, record and report transactions for businesses organized as partnerships,
private limited companies, and share companies

Course Description This course is a continuation of Principles of Accounting I. The course is designed to
introduce students to the application of accounting principles and concepts to major balance
sheet items. The specific topics includes internal control over cash, accounting for
receivables, accounting for inventories, accounting for current liabilities, accounting for
plant asset, natural resources and intangibles and accounting for businesses organized as
partnerships and companies as per Ethiopian Commercial Code.

WEEKS Course Contents Reading

3 WEEKS 1. Inventories
{1ST,2ND&3RD } 1.1. Nature and definition of inventories
1.2. Internal control of inventories
1.3. The effect of inventory errors on the financial statements
1.4. Inventory cost flow assumptions
1.5. Inventory costing methods under a perpetual and periodic
inventory system
1.6. Valuation of inventory at other than cost (LCNRV)

BA in Accounting and Finance Draft Curriculum

 1.7. Estimating inventory costs
1.8. Presentation of merchandise inventory in the financial
statements
3 WEEKS 2. Property, Plant & equipment, Intangible Assets and Natural
{ 4TH ,5TH& 6TH } Resources
2.1. Property, plant & Equipment
i. Nature of PPE
ii. Cost of PPE(Measurement at the time of recognition)
iii. Measurement after recognition
a. Depreciation of PPE
b. Capital expenditures and revenue expenditures
iv. Disposal(Derecognition) of PPE
v. Internal controls of plant assets
vi. Presentation of PPE on the balance sheet
2.2. Intangible Assets
i.Nature and classification of Intangible assets
ii.Recognition and measurement at the time of acquisition.
iii.Measurement after acquisition.
iv.Presentation of intangible assets on the balance sheet
2.3. Natural resources
i. Nature of natural recourses
ii. Recognition and measurement
iii. Presentation of natural resources on the balance
sheet
1 WEEK 3. Current Liabilities
{ 7TH} 3.1. The nature of liabilities
3.2. Classification of liabilities
3.3. Types of current liabilities
3.4. Short-term notes payable
3.5. Presentation of current liabilities on the balance sheet

2 WEEK 4. Ethiopian Payroll System

{ 8THand 9TH} 4.1. Overview of Ethiopian labor laws
4.2. Overview of Ethiopian pension laws
4.3. Overview of Ethiopian employment income tax
4.4. Salary, allowances, and fringe benefits
4.5. Overtime payments
4.6. Types of leaves and termination benefits
4.7. Components of payroll sheet
4.8. Payroll-related journal entries

BA in Accounting and Finance Draft Curriculum

2 WEEKS 5. Accounting for Partnerships in Ethiopia
{10TH&11TH } 5.1. Type and basic characteristics of partnership
5.2. Formation of partnerships
5.3. Equity reporting for partnerships
5.4. Dividing partnership net income and net loss
5.5. Admission of new partners
5.6. Withdrawal or death of partners
5.7. Liquidating partnerships

3 WEEKS 6. Accounting for Companies in Ethiopia

6.1. Type and basic characteristics of companies in Ethiopia
{12TH, 13TH, 14TH } 6.2. PLCs
6.2.1. Formation of PLC
6.2.2. Management of PLC
6.2.3. Meeting
6.2.4. Reserve requirements
6.2.5. Dividends
6.2.6. Dissolution
6.2.7. Reporting shareholders’ equity on the statement of
financial position
6.3. Share company in Ethiopia
6.3.1. Formation of share companies in Ethiopia
6.3.2. Classes of shares (Ethiopia vs. USA)
6.3.3. Issuing shares (Ethiopia vs. USA)
6.3.4. Types of shareholders’ meetings
6.3.5. Treasury shares transactions (Ethiopia vs. USA)
6.3.6. Accounting for dividends (Ethiopia vs. USA)
6.3.7. Reserve requirements
6.3.8. Earnings per ordinary share(IAS 33)
6.3.9. Reporting shareholders’ equity on the statement of
financial position (Ethiopia Vs USA)

2 WEEKS
7. Public enterprises in Ethiopia
{15TH, 16TH } 7.1. Characteristics of public enterprises
7.2. Overview of proclamations pertinent to public enterprises
7.3. Organization, operation, and liquidation of public enterprises
7.4. Privatization of public enterprises

Teaching & The teaching and learning methodology include lecturing, discussions, problem solving, and
Learning analysis. Take-home assignment will be given at the end of each chapter for submission
Methods/strategy within a week. Solution to the assignments will be given once assignments are collected.
Cases with local relevance will also be given for each chapter for group of students to
present in a class room. The full and active participation of students is highly encouraged.

Assessment/ The evaluation scheme will be as follows:

Evaluation Component Weight Coverage

BA in Accounting and Finance Draft Curriculum

 Test 1 15% Chapter 1 & 2
Test 2 15% Chapter 3
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3 & 4
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters
Text Book:
 Kieso, D. E., Weygandt, J. J., & Warfield, T. W. (2016). Financial Accounting,
Text and reference IFRS Edition, New York: John Willey & Sons.
books  Commercial Code of Ethiopia

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting & Finance

program BA degree in Accounting & Finance

Module Number Financial Accounting and Reporting

Module Code ACFN-M3020

Objective of the module Upon the successful completion of this module, students should be able to:
 understand financial accounting concepts and IFRS as they apply for
external financial reporting purpose
 understand the nature of financial statements and the inherent limitations
in their preparation and use
 explain the application of international financial reporting standards in the
recognition, measurement, and reporting of assets, liabilities, shareholders’
equity, and lease operation
 Prepare statement of cash flows based on complex business transactions
 Analyze and correct the effects of accounting changes and errors

Total ETCTS and Credit ETCTS: 12

Hours of the module Credit Hours: 8
Courses of the Module

Course Number AcFn3021

Course Title Intermediate Financial Accounting I

ETCTS Credits 6

Contact Hours (per 4

week)
The objective of the course is to ensure that students have developed a thorough
knowledge and understanding of accounting principles and concepts and can apply

BA in Accounting and Finance Draft Curriculum

 Course Objectives & this grounding to the situations that they will typically encounter in practical work
Competences to be situations.
Acquired On completion of this module students should be able to:
 Explain the IASB’s conceptual framework underlying financial reporting;
 Demonstrate an awareness of the substance of and the standard-setting process
for international accounting standards;
 Perform the accounting functions of analyzing, recording and reporting as
accomplished by the accounting cycle and the preparation of the primary
financial statements
 Apply professional judgment in analyzing accounting issues and recommending
accounting policies;
 Demonstrate the recognition, measurement, and reporting of cash and
receivables;
 Explain incentives and ethical issues underlying accounting policy decision
Course Description This course presupposes that the students are equipped with knowledge of basic
accounting principles. In this course, emphasis is made on accounting theory of
financial statements, recognition criteria, measurement, also reporting requirements
of the elements of financial statements are covered. Treatment of current assets,
namely, cash, receivables, and inventories form the central objective of this course.

WEEKS Course Contents

1. Development of Accounting Principles and

Professional Practice
2WEEKS 1.1 The environment of financial accounting
1.2 Financial reporting requirements in Ethiopia
{1ST&2ND }
1.3 The IASB and its governance structure
1.4 List of IASB pronouncements
1.5 The IASB’s conceptual framework for financial
reporting
1.5.1 Objectives of financial reporting
1.5.2 Qualitative characteristics of financial reports
1.5.3 Elements of financial statements
1.5.4 Recognition, measurement, and disclosure
concepts
1.6 IFRS-based Financial Statements (IAS 1)

BA in Accounting and Finance Draft Curriculum

 2. Fair value measurement and Impairment
2.1. Fair value measurement
2 WEEKS 2.1.1. Definition
2.1.2. Measurement of fair value
{3RD&4TH }
2.1.3. Fair value at initial recognition
2.1.4. Valuation methods
2.1.5. Fair value hierarchy
2.1.6. Disclosure
2.2. Impairment
2.2.1. Definition
2.2.2. Measurement of impairment
2.2.3. Reversal of impairment
2.2.4. Disclosure

3. Cash and Receivables

3.1 Cash and internal control
2 WEEKS 3.2 Types of main bank accounts
3.3 Bank reconciliation
{5TH&6TH}
3.4 Reporting of Cash and disclosure requirements
3.5 Recognition and valuation of accounts receivable
3.6 Recognition and valuation of notes receivable
3.7 Derecognition of receivables
3.8 Reporting of receivables and disclosure
requirements

4. Inventories
4.1 Nature and classification of inventory
4.2 Physical goods and costs included in inventory
4.3 Valuation of inventories: A cost-basis approach
2 WEEKS
4.4 Special inventory valuation methods
{7TH& 8TH} 4.4.1. Lower-of-cost-or-net realizable value
(LCNRV) method
4.4.2. Gross profit method
4.4.3. Retail-inventory method

BA in Accounting and Finance Draft Curriculum

 5. Property, Plant, and Equipment
5.1. Acquisition and Disposition of Property,
3 WEEKS Plant, and Equipment
5.1.1. Characteristics of property,
{9TH, 10TH&11TH } plant, and equipment
5.1.2. Acquisition & valuation of
property, plant and
equipment
5.1.3. Costs subsequent to
acquisition
5.1.4. Disposition of property, plant
and equipment
5.2. Depreciation, Impairments, and
Revaluations

2 WEEKS 6. Investment property

6.1. Nature of Investment property
{12TH & 13TH} 6.2. Initial recognition and measurement of
investment property
6.3. Subsequent measurement of investment
property
6.4. Presentation and disclosure requirements

1 WEEK 7. Non-current Assets Held for Sale, and Discontinued

Operations
{14TH } 7.1 Nature of NCAHFS and discontinued operations
7.2 Initial recognition and measurement of NCAHFS
7.3 Subsequent measurement of NCAHFS
7.4 Presentation and disclosure requirements
7.5 Measurement, presentation and disclosure of
discontinued operations

2 WEEKS 8. Intangible assets

8.1. Characteristics and classifications
{15TH & 16TH} 8.2. Valuation and amortization
8.3. Impairments
8.4. Research and development costs
8.5. Website costs

Assessment/Evaluation The evaluation scheme will be as follows:

Component Weight coverage
Test 1 15% Chapter 1 & 2
Test 2 15% Chapter 3

BA in Accounting and Finance Draft Curriculum

 Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3 & 4
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters
Work load in hours
Hours Required
Total
Assess Tutori Self- Assign Advi ECTS
Hrs
Lectures Lab ments als Studies ment sing
64 - 22 12 64 - - 162 6

Text Book:
 Kieso, D. E., Weygandt, J. J., & Warfield, T. W.
Text and reference books (2016). Intermediate Accounting, IFRS Edition, New York:
John Willey & Sons.
 Commercial Code of Ethiopia
 Ernst & Young LLP (2016), International GAAP,
John Wiley & Sons Ltd.
 www.ifrs.org
 IFRS Blue Book

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting & Finance
program BA degree in Accounting & Finance
Module Number/Title Financial Accounting and Reporting
Module Code ACFN-M3020
Objective of the module Upon the successful completion of this module, students should be able to:
 understand financial accounting concepts and IFRS as they apply for
external financial reporting purpose
 understand the nature of financial statements and the inherent limitations
in their preparation and use
 explain the application of international financial reporting standards in
the recognition, measurement, and reporting of assets, liabilities,
shareholders’ equity, and lease operation
 Prepare statement of cash flows based on complex business transactions
 Analyze and correct the effects of accounting changes and errors

Total ETCTS and Credit ETCTS: 12

Hours of the module Credit Hours: 8
Courses of the Module
Course Number AcFn3022

BA in Accounting and Finance Draft Curriculum

 Course Title Intermediate Financial Accounting II
ETCTS Credits 6
Contact Hours 4
(per week)
This course is the continuation of Intermediate Financial Accounting I. Upon completion of
this course, students will be able to:
Course Objectives  Explain the recognition, valuation and disposition of plant, property and equipment;
& Competences to  Describe the nature of current liabilities, provisions, and contingencies and their
be Acquired respective accounting and reporting treatments;
 Explain the recognition and valuation of intangible assets;
 Discuss the nature, valuation, recognition and presentation of investments in
financial assets;
 Discuss the accounting and reporting for transactions related to the components of
shareholders’ equity;
 Discuss the nature and accounting treatment of leases and pensions;
 Demonstrate the ability to apply disclosure requirements pertaining to the financial
statement items covered in this course; and
 Demonstrate the ability to exercise professional and ethical judgment in the
application of the proper accounting and reporting methods.
Course Description This course is the continuation of Intermediate Financial Accounting I. It is one of the core
accounting courses offered by the department. Like the first part, it basically deals with the
application of financial accounting theory for business organizations. It also tries to introduce
students with the financial accounting applications in the Ethiopian business environment.
The course includes topics, namely, plant, property, and equipment; Intangible assets;
investments; current and non-current liabilities; leases; statement of cash flows; and pension.

WEEKS Course Contents

1. Current Liabilities, Provisions, and Contingencies

2WEEKS 1.1. Nature and types of current liabilities
{1ST&2ND } 1.2. Recognition and measurement of provisions
1.3. Contingencies
1.4. Presentation of current liabilities

2. Non-Current Liabilities
2 WEEKS 2.1. Nature and classifications of non-current
{3RD& 4TH } liabilities
2.2. Recognition and valuation of bonds
2.3. Extinguishments

3. Investments
3 WEEKS 3.1. Nature and classification of investments
{5TH, 6TH& 7TH} 3.2. Accounting for debt investments
3.3. Accounting for equity investments
3.4. Impairment of value
3.5. Transfer between categories

4. Leases
7.1 The leasing environment
1 WEEK 7.2 Classifications of lease
{8TH } 7.3 Overview of Ethiopian lease business law
7.4 Accounting by the lessee
7.5 Acco.1unting by the lessor
7.6 Special accounting problems
BA in Accounting and Finance Draft Curriculum
 5. Deferred Taxation
2 WEEKS 5.1. Accounting income versus taxable
{9TH&10TH } income
5.2. Recap of temporary versus
permanent differences
5.3. Deferred tax liabilities versus
deferred tax assets
5.4. Tax losses carried forward
5.5. Disclosures

2 WEEKS 6. Revenue Recognition

{11TH &12TH} 6.1. Revenue recognition framework
6.2. Long-term construction contracts
6.2.1. Overview of Ethiopian
construction sector
6.2.2. Basic terminologies in
construction contracts
6.2.3. Revenue recognition

1 WEEK 7. Accounting Policies, Changes in Accounting

{13TH } Estimates and Errors
7.1. Treatment of changes in accounting
policy
7.2. Treatment of changes in accounting
estimates
7.3. Treatment of changes in errors

2 WEEKS 8. Statement of cash flows

{14TH & 15TH} 9.1. Usefulness of the statement
9.2. Preparation of the statement
9.3. Significant non-cash financing and investing
activities

1 WEEK {16TH} 9. Agricultural accounting

9.1. Basic terminologies in agricultural accounting
9.2. Recognition and measurement of agricultural
produces
9.3. Reporting and disclosure requirements

Assessment/ The evaluation scheme will be as follows:

Evaluation Component Weight Coverage
Test 1 15% Chapter 1 & 2
Test 2 15% Chapter 3
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3 & 4
Quiz 1 5%
Quiz 2 5%
BA in Accounting and Finance Draft Curriculum
 Final Exam 50% All chapters
Work load in hours

Hours Required
Total
Assess Tutori Self- Assign Advi ECTS
Hrs
Lectures Lab ments als Studies ment sing
64 - 22 12 64 - - 162 6
Text Book:
Text and reference  Kieso, D. E., Weygandt, J. J., & Warfield, T. W. (2016).
books Intermediate Accounting, IFRS Edition, New York: John Willey &
Sons.
 Commercial Code of Ethiopia
 Ernst & Young LLP (2016), International GAAP, John
Wiley & Sons Ltd.
 www.ifrs.org
 IFRS Blue Book

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting & Finance

program BA degree in Accounting & Finance
Module Number Advanced Financial Accounting
Module Code ACFN-M4100
Objective of the Upon the successful completion of this module, students should be able to:
module  understand financial accounting concepts and IFRS as they apply for external
financial reporting purpose
 understand the nature of financial statements and the inherent limitations in their
preparation and use
 explain the application of international financial reporting standards in the
recognition, measurement, and reporting of assets, liabilities, shareholders’ equity,
and lease operation
 Prepare statement of cash flows based on complex business transactions
 Analyze and correct the effects of accounting changes and errors

Total ETCTS and ETCTS: 12

Credit Hours of the Credit Hours: 8
module
Courses of the Module
Advanced Financial Accounting I

BA in Accounting and Finance Draft Curriculum

 Advanced Financial Accounitng II
Course code ACFN4101

Course Title Advanced Financial Accounting I

Degree Program BA Degree in Accounting and Finance

Lecturer
information

ETCTS Credits 5

Contact Hours 3

Course Description This course addresses the skills needed to apply some selected financial reporting
standards in business environments. The topics covered in the course include
income taxes, share-based compensation, agriculture, insurance contracts,
statement of cash flows, and asset valuation.

Course Objectives In this, course students examine several complex topics and their effect on financial
reporting and disclosure. The course is designed to cover a selected group
of financial accounting topics under IFRS. Upon successful completion of this course
the student will be able to:

 Record, analyze and report financial information related to income taxes,

biological assets, insurance contracts, share-based compensations, and
employee benefits.
 Prepare and present statement of cash flows.
 Undertake valuation of financial assets for financial reporting purposes.

WEEKS Course Contents

1. Income Taxes
1.1. The tax base concept
1.2. Recognition of deferred tax liabilities and assets
1.2.1. Future taxable temporary differences
1.2.2. Future deductible temporary differences
1.3. Recognition of current and deferred tax
1.4. Accounting for net operating losses
1.5. Income tax presentation and disclosures

2. Share-based Compensation
2.1. Overview of Share-based Payments

BA in Accounting and Finance Draft Curriculum

 2.2. Share-based Payments Settled with Equity
2.3. Share-based Payments Settled with Cash
2.4. Share-based Payments with Cash Alternatives
2.5. Counterparty Has Choice of Settlement
2.6. Issuer Has Choice of Settlement
2.7. Share-based Payment Disclosures

3. Accounting for Agriculture

3.1. Basic Terms and Scope
3.2. The Nature of Biological Assets
3.3. Recognition and Measurement of Biological
Assets
3.4. Presentation and Disclosure Issues

4. Insurance Contracts
4.1. Insurance Contract Aggregation
4.2. Initial Recognition of Insurance Contracts
4.3. Initial Measurement of Insurance Contracts
4.4. Estimated Future Cash Flows
4.5. Discount Rates Used
4.6. Risk Adjustment for Non-Financial Risk
4.7. Contractual Service Margin
4.8. Subsequent Measurement of Insurance
Contracts
4.9. Modification of Insurance Contracts
4.10. Derecognition of Insurance Contracts
4.11. Presentation of Insurance Contract Information
4.12. Disclosures

5. Revisiting the Statement of Cash Flows

5.1. Importance of statement of cash flows
5.2. Classifications of cash flows
5.3. Preparing the statement of cash flows

BA in Accounting and Finance Draft Curriculum

 6. Asset Valuation for Financial Reporting
6.1. Basics of valuation
6.2. Overview of International Valuation Standards (IVS)
6.3. Valuation approaches
6.3.1. Market approach
6.3.2. Income approach
6.3.3. Cost approach
6.4. Valuation report
Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem
Methods/strategy solving, and analysis. Take-home assignment will be given at the end of each
chapter for submission within a week. Solution to the assignments will be given
once assignments are collected. Cases with local relevance will also be given for
each chapter for group of students to present in a class room. The full and active
participation of students is highly encouraged.

Assessment/
Evaluation
The evaluation scheme will be as follows:

Test Test 2 Test Case Analysis Assign Final Total

1 3 ment 1 exam

10% 10% 10% 10% 10% 50% 100%

Ch. 1 Ch. 2 Ch. 3 Ch. 4-6 Ch. 1-4 All Ch.

Work load in hours

Hours Required
Total
Assess Tutor Self- Assign Advi ECTS
Hrs
Lectures Lab ments ials Studies ment sing

48 - 10 12 55 135 5

Roles of the He/she will come to the class regularly on time and deliver the lecture in a well-
Instructor organized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments is
given. He/she is also responsible to give feedback for each assessment.

BA in Accounting and Finance Draft Curriculum

Roles of the students The success of this course depends on the students’ individual and collective
contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and problems.
Students are also expected to read the assigned readings and prepare the cases
before each class so that they could contribute effectively to class discussions.
Students must attempt assignments by their own. Proficiency in this course comes
from individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.

Text and reference Text Book:

books
Kieso, Weygandt and Warfield, Intermediate Accounting, IFRS Edition (3rd Ed. John
Wiley & Sons, Inc. 2014).

IVSC (2013) International valuation standards.

Reference Books

Kieso, Weygandt and Warfield, Intermediate Accounting, (15th Ed. John Wiley &
Sons, Inc. 2013).

Intermediate Accounting (IFRS Edition). Authors: Spiceland J., Sepe J., Nelson M.,
Tan P., Low B., and Low, K.Y. Publisher: McGraw-Hill.

Nikolai, Bazley and Jones, Intermediate Accounting, (10th Ed. McGraw- Hill co.
2007).

http://www.ifrs.org/IFRSs/IFRs.html

Department Accounting & Finance

Program BA Degree in Accounting & Finance

Course Number ACFN4102

Course Title Advanced Financial Accounting II

ETCTS Credits 6

Contact Hours 4

Course Description The course specifically deals with the accounting concepts and practices pertaining
to investments in joint arrangements, home office-branch operations, business

BA in Accounting and Finance Draft Curriculum

 combinations, consolidated financial statements, foreign currency transactions and
translation of foreign currency financial statements, segment and interim reporting.

Course Objectives This course builds on the knowledge you obtained in your introductory and
intermediate financial accounting courses. The primary objective of the course is to
help students gain an in-depth understanding of the theory and current practice of
advanced and complex financial accounting issues for business firms. Upon
successful completion of this course, students will be able to:

 Identify the alternative forms of a joint

venture and describe the accounting treatment for investments in joint
arrangements;
 Apply proper accounting techniques to
account for branch operations and prepare combined financial statements for
home office and branch;
 Explain the nature of business
combinations and its accounting treatment;
 Explain the meaning and assessment of
control;
 Prepare consolidated financial statements
for companies with parent-subsidiary relationship on date of acquisition and
subsequent to date of acquisition;
 Explain and account for foreign currency
transactions and translate foreign currency financial statements; and
 Prepare segment and interim financial
reports.
Weeks Course Contents

1. Joint Arrangements
1.1. Meaning and types of joint arrangements
1.2. Accounting for investments in joint ventures
1.3. Accounting for joint operations
1.4. Accounting for joint ventures
1.5. Disclosure requirements
BA in Accounting and Finance Draft Curriculum
 2. Accounting for Public Enterprises in Ethiopia
2.1. Overview of Proc. No. 25/1992 and other related
Provisions
2.2. Accounting for Formation and Operation
2.3. Privatization of Public Enterprises
3. Accounting for Sales Agencies and Branch Operations
3.1. Characteristics and Principles
3.2. Distinction between Agencies and Branches
3.3. Accounting Systems and the Accounting Entity
3.4. Accounting for Sales Agencies
3.5. Accounting for Branch Operations
3.5.1. Reciprocal (Intracompany) Accounts
3.5.2. Merchandise Shipments to Branches
3.5.3. Allocation of Expenses incurred by Home Office to
Branches
3.5.4. Accounting for Branch Fixed Assets
3.5.5. Combined Financial Statements for Home Office
and Branch
3.5.6. Reconciliation of Home Office and Branch
Accounts
3.5.7. Transactions among Branches
3.5.8. Disposal of a Branch

4. Business Combinations
4.1. Definitions and Motives
4.2. Methods of arranging Business Combinations
4.3. The Acquisition Method
4.3.1. Identifying the acquirer
4.3.2. Determining the acquisition date
4.3.3. Recognition and measurement of the identifiable
net assets of the Acquiree
4.3.4. Recognition and measurement of goodwill or a
gain from a bargain purchase
4.4. Disclosure requirements
4.5. Overview of business combinations in Ethiopian context

5. Consolidation on Date of Acquisition

5.1. Definition of subsidiary and control

BA in Accounting and Finance Draft Curriculum

 5.2. Assessing control
5.3. Accounting Requirements
5.4. Definition and presentation of non-controlling interests
5.5. Different reporting dates and accounting policies
5.6. Loss of Control
5.7. Consolidated Statement of Financial Position: Wholly
owned subsidiary
5.8. Consolidated Statement of Financial Position: Partially
owned subsidiary
5.9. Disclosure Requirements

6. Consolidation Subsequent to Acquisition

6.1. Accounting for investments in subsidiaries
6.2. Consolidated financial statements for wholly owned
subsidiary
6.3. Consolidated financial statements for partially owned
subsidiary
6.4. Consolidated financial statements: Intra-group trading
(Upstream and Downstream Transactions)
6.5. Disclosure requirements
7. The Effects of Changes in Foreign Exchange Rates
7.1. Definition of terms
7.2. Exchange Rates and Meaning of Translation
7.3. Types of currency-related exposures
7.4. Determination of functional currency
7.5. Accounting for foreign currency transactions
7.5.1. Recognition and reporting of exchange differences
7.6. Translation of foreign operations
7.6.1. Rationale/Objectives of translation
7.6.2. Translation methods & criteria for applications
7.7. Disclosure requirements

8. Segment and Interim Financial Reporting

8.1. Segment Reporting
8.1.1. Definition of an operating segment
8.1.2. Identifying externally reportable segments
8.1.3. Aggregation criteria
8.1.4. Quantitative thresholds

BA in Accounting and Finance Draft Curriculum

 8.1.5. Disclosure
8.1.6. Measurement
8.1.7. Entity-wide disclosures
8.2. Interim Reporting
8.2.1. Definitions
8.2.2. Content of an Interim Financial Report
8.2.3. Disclosure in Annual Financial Statements
8.2.4. Recognition and Measurement
8.2.5. Restatement of Previously Reported Interim
Periods

Assessment/ The evaluation scheme will be as follows:

Evaluation
Component Weight coverage

Test 1 15% Chapters 1-3

Test 2 15% Chapters 4-6

Assignment 1 5% Chapters 1-4

Assignment 2 5% Chapters 5-8

Quiz 1 5%

Quiz 2 5%

Final Exam 50% All chapters

Work Load in
Hours

Hours Required
Total
Assess Tutor Self- Assign Advi ECTS
Hrs
Lectures Lab ments ials Studies ment sing

64 - 22 12 64 - - 162 6

BA in Accounting and Finance Draft Curriculum

Text and Text Book:
Reference Books
Herauf D. & Hilton M. (2016). Modern Advanced Accounting in Canada. Eighth ed.
McGraw-Hill Canada.

Baker, R. E., Lembke, V. C., King, T. E., Jeffrey, C. G., & Christensen, T.
(2016). Advanced Financial Accounting. Eleventh edition. McGraw-Hill/Irwin.

Reference Books:

Cotter, D. (2012). Advanced Financial Reporting: A complete guide to IFRS. Financial

Times/Prentice Hall.

Beechy, T. H., & Farrell, E. (2015). Advanced Financial Accounting. Seventh edition.
Prentice Hall.

Hoyle, J. B., Schaefer, T. F., & Doupnik, T. S. & Wang, X. (2016). 13th edition.
Advanced Accounting. McGraw-Hill Education.

Ernst & Young LLP, International GAAP, John Wiley & Sons Ltd. (Latest edition).

Richard E.Baker et al. Advanced Accounting. 7th Edition, FT Prentice Hall- Financial
Times, United Kingdom, 2004

Larsen, J. Modern Advanced Accounting. 11th edition. McGraw-Hill.

Commercial Code of Ethiopia

Public Enterprises Proclamation No. 25/1992

IFRS Blue Book (Latest edition)

IFRS Green Book (Latest edition)

IFRS Red Book (Latest edition)

BA in Accounting and Finance Draft Curriculum

 Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting & Finance

Program BA degree in Accounting & Finance

Module Cost & managerial Accounting

Number/Title

Module Code ACFN-3030

Objective of the This module will cover cost accumulation concepts and techniques for Product and Service
module Costing and Planning and Control, as well as Non-routine Managerial Decisions. Modern
management accountants are not only concerned with how cost data are transformed into cost
accounting information but more importantly how to use cost accounting information to aid
managerial goals. It is the case, however, that one cannot effectively use cost information
without a good understanding of how various cost accounting information are generated.
The module should develop the student's understanding, skill, and analytical ability in cost
and management accounting to the level where he or she can function effectively (and
efficiently) as a professional cost and management accountant in industry, public accounting,
management consulting, government, or personal business management.

Total ETCTS and ETCTS: 10

Credit Hours of the Credit Hours: 6
module
Courses of the Module
Course Number AcFn3031
Course Title Cost & management Accounting I
ETCTS Credits 5
Contact Hours (per 3

BA in Accounting and Finance Draft Curriculum

 week)
Course Objectives Upon the successful completion of this module, students should be able to:
& Competences to  Use various classifications to analyze costs within the organization.
be Acquired  Describe and apply the principles relating to the costing of the different resource
inputs into a business.
 Demonstrate output costing methods appropriate to a variety of different businesses.
 Illustrate and evaluate absorption, marginal costing, activity-based costing methods
and other management cost accounting methods and techniques.
 Apply and analyze different types of activity-based management tools through the
preparation of estimates.
 Describe, illustrate and comment on the planning and control uses of standard
costing, budgeting and variance analysis

Course Description Cost accounting course concerns with fundamental cost concepts, behavior, and analysis and
the use of cost information to develop superior decision making process and outputs. This
course introduces the production, communication, and the use of accounting information
within the context of business activities.

WEEKS Course Contents

1. Overview of Cost and Management Accounting

2WEEKS 1,1 Objectives of Cost & Management Accounting

1.2 Cost and management accounting in comparison with
{1ST&2ND } financial accounting: their purposes, the role of cost
accounting as part of a management information system, and
the need for both financial as well as non-financial
information
1.3 Cost classification concepts and terms, such as:
 Direct and indirect costs,
 Fixed and variable costs,
 Period and product costs,
 Controllable and uncontrollable costs,
 Avoidable and unavoidable costs,
 “Sunk” costs,
 Budgeted, standard and actual costs and their
comparisons and analyses
1.4 The use of linear, curvilinear and step functions and how
their calculations are used to analyze cost behavior
1.5 The concepts of cost units, cost centers and profit centers

BA in Accounting and Finance Draft Curriculum

 2:.Cost determination: The costing of resource inputs

3 WEEKS 2.1 Materials

 Accounting for stock (inventory)movements
{3RD- 5TH }  Determination of optimum purchase quantities
 Identification of accounting for stock losses
2.2 Labor
 The difference between direct and indirect labor
 Types of labor remuneration methods
2.3 Overheads
 Overhead cost analyses
 The apportionment and absorption of overhead costs,
including allocation of service department costs.
 Accounting for the over- and under absorption of costs
 IAS 2 inventories on Overhead allocations
2.4 Recording of costs and schedule of costs of products.

3. Costing methods: The costing of resource outputs

3.1 Job order, batch and contract costing methods
5 WEEKS  Characteristics of each method
 Accounting for direct and indirect costs, including
{6TH - 10 TH } the treatment of waste, scrap, spoilage and re work
costs,
4. The Process and Operation or service costing methods:
 Characteristics of the process costing method,
 Identification and use of appropriate cost units,
 Valuation of process transfers and workin-process
using equivalent units of production and based on
FIFO and average costing methods,
 Accounting for normal and abnormal losses and
gains, joint and by-products
 Scope of operation or service costing,
 Identification of appropriate cost units,
 Considerations relating to the collection,
classification and ascertainment of costs

5. Cost Allocation
5.1 Explain the notions of ‘overhead costs’, ‘indirect
costs’, ‘direct costs’, ‘traceable costs’ and ‘allocated
costs’.
2 WEEK 5.2 Explain how accountants choose to create ‘cost
centres or ‘cost pools’ in which to gather together
{11TH & 12tTH} cost data.
5.3 Explain why and how costs may be allocated from
one cost pool or centre to another.
5.4 Support department cost allocation
5.5 Joint and By-products
5.6 Common cost allocation

BA in Accounting and Finance Draft Curriculum

 6. Activity-Based Costing and Management
6.1 Activity-based costing; use of cost drivers and
2 WEEKS activities
6.2 Activity Based Costing for Customer Profitability
{12TH & 14TH } 6.3 Activity Based Management

Assessment/ The evaluation scheme will be as follows:

Evaluation Component Weight coverage
Test 1 15% Chapter 1 &5
Test 2 15% Chapter 3 & 4
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3-6
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters
Work load in hours

Hours Required
Total
Assess Tutori Self- Assign Advi ECTS
Hrs
Lectures Lab ments als Studies ment sing
64 - 22 12 64 - - 162 6
Text Book:
Text and reference Horngren, Foster, &Datar. Cost Accounting: A Managerial
books Emphasis. 9th Ed. 1997
Horngren, Sunden& Stratton. Introduction to Management
Accounting. 11th Ed. 1999
Reference Books
 C.T Homgren, Introduction to Management Accounting 4th
to 8 th editions, 1999 USA
 C.T. Homgren, Cost Accounting: A Managerial Emphasis
5th to 8th ecitionsprentice Hall Inc. 1982 to 1994
 Homgren, foster, &Datar, Cost Accounting A Managerial
Emphasis. 10 thEcition
 L.E. Heitger Managerial Accounting 1th and 2 nd editions,
McGraw Hill , 1998, India
 GetuJemaneh, Management Accounting 1996.
 Ray H.Garrison, Managerial Accounting. 6th edition
 Caluinengler, Managerial Accounting 2nd edition
 L. Gayle Rayburn Principles of cost Accounting using a cost
Mangement Approach 4th edition Richard DIR WIN Inc.
1989.

BA in Accounting and Finance Draft Curriculum

  Robert X. Kaplan Advanced Management Accounting 1st
and 2nd edition prentice Haill, Inc, 1982 and 1989 (Chapters
2, 11,12, and 13 only)

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting & Finance

program BA degree in Accounting & Finance

Module M9 Cost and Managerial Accounting

Number/Title

Module Code ACFN-3030

Objective of the This module will cover cost accumulation concepts and techniques for Product and Service
module Costing and Planning and Control, as well as Non-routine Managerial Decisions. Modern
management accountants are not only concerned with how cost data are transformed into cost
accounting information but more importantly how to use cost accounting information to aid
managerial goals. It is the case, however, that one cannot effectively use cost information
without a good understanding of how various cost accounting information are generated.
The module should develop the student's understanding, skill, and analytical ability in cost
and management accounting to the level where he or she can function effectively (and
efficiently) as a professional cost and management accountant in industry, public accounting,
management consulting, government, or personal business management.

Total ETCTS and ETCTS: 10

Credit Hours of the
module Credit Hours: 6

Courses of the Module

Course Number AcFn3032

Course Title Cost & management Accounting II

ETCTS Credits 5

Contact Hours (per 3

week)

BA in Accounting and Finance Draft Curriculum

 After successfully completing this course, students will be able to:
Course Objectives  Apply managerial accounting and its objectives in a way that demonstrates a
& Competences to clear understanding of ethical responsibilities.
be Acquired  Analyze cost-volume-profit techniques to determine optimal managerial
decisions.
 Prepare a master budget and demonstrate an understanding of the relationship
between the components.
 Perform cost variance analysis and demonstrate the use of standard costs in
flexible budgeting.
 Prepare analyses of various special decisions, using relevant costing and
benefits.

Course Description Cost accounting course concerns with fundamental cost concepts, behavior, and analysis and
the use of cost information to develop superior decision making process and outputs. This
course introduces the production, communication, and the use of accounting information
within the context of business activities.
.

WEEKS Course Contents

1. Cost-Volume-Profit Analysis, Absorption, and

2WEEKS Variable Costing
{1ST&2ND } 1.1 Absorption versus Direct Costing
1.2 The concept of profit contribution
1.3 Cost-volume-profit (CVP) analysis: understanding the
concepts of break-even and margin of safety
1.4 Cost Volume Profit Analysis under Absorption
Costing
1.5 The use of linear, curvilinear and step functions and
how their calculations are used to analyze cost
behavior
1.6 The concepts of cost units, cost centers and profit
centers

2. Relevant information and Decision Making

4 WEEKS 2.1Relevant and irrelevant information
{3RD- 6TH }  Explain the concept of relevant costs and
relevant revenues and how this is potentially
different from the notion of fixed and variable
costs.
 Explain ‘sunk costs’ and why they are
considered irrelevant to decisions.
 Explain such terms as ‘opportunity costs’,
‘avoidable costs’, ‘differential costs’ and
‘incremental costs’.
2.2Marketing Decisions
2.3Production Decisions
3. Information for budgeting, planning and control
purposes
3.1Objectives and concepts of budgetary systems
 Budgeting as a multi-purpose activity,
 Budgeting and behavioral influences,

BA in Accounting and Finance Draft Curriculum

  Quantitative aids in budgeting: learning curve
theory and application; limiting factors and linear
programming,
 Activity-based budgeting,
 Control theory and budgeting,
 Uncertainty and budgeting,
 Identification of relevance, strengths and
weaknesses of budgeting and budgetary control
3.2Types of budgetary systems: fixed and flexible budgets,
zero-based budgets, and incremental, periodic and
continuous budgeting, Short-term vs. long-term
budgets
3.3Monitoring and controlling performance; the calculation
of variances; the determination of the causes of
variances
3.4Master budgets
 Manufacturing Businesses
 Merchandising Businesses

4. Standard Costing, Flexible Budgeting and Variance

5 WEEKS Analysis
{7TH - 11 TH } 4.1The uses and limitations of standard costing methods
4.2The determination of standards
4.3Flexible budgets and variances
4.4Identification and calculation of variances: sales
variances (including quantity and mix); cost variances
(including mix and yield); absorption and marginal
approaches
4.5Identification of significant variances and their
interrelationship
4.6The uses of planning and operational variances
4.7Trends, materiality and controllability of variances
4.8Uncertainty and variance analysis
4.9Identification of relevance, strengths and weaknesses of
standard costing and variance analysis for performance
and control
5. The pricing of goods and services
5.1Target and minimum pricing.
5.2Price /demand relationships,
5.3The pricing of special orders and short-life products,
5.4Pricing in service industries,
5.5Transfer Pricing
o Transfer Pricing: General Rule for Optimal
Transfer Price
o Transfer Pricing: Imperfectly Competitive
Intermediate Product Markets

BA in Accounting and Finance Draft Curriculum

 3WEEKs 6. Responsibility Accounting
{12TH - 14tTH} 6.1 Responsibility Accounting
6.2 Responsibility centers
6.3 Performance Measurement

Assessment/ The evaluation scheme will be as follows:

Evaluation Component Weight coverage
Test 1 15% Chapter 1 &2
Test 2 15% Chapter 3 & 4
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3-6
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters
Work load in hours
Hours Required
Total
Assess Tutori Self- Assign Advi ECTS
Hrs
Lectures Lab ments als Studies ment sing
64 - 22 12 64 - - 162 6

Text Book:
Text and reference Horngren, Foster, &Datar. Cost Accounting: A Managerial
books Emphasis. 9th Ed. 1997
Horngren, Sunden& Stratton. Introduction to Management
Accounting. 11th Ed. 1999
Reference Books
 C.T Homgren, Introduction to Management Accounting 4th
to 8 th editions, 1999 USA
 C.T. Homgren, Cost Accounting: A Managerial Emphasis
5th to 8th ecitionsprentice Hall Inc. 1982 to 1994
 Homgren, foster, &Datar, Cost Accounting A Managerial
Emphasis. 10 thEcition
 L.E. Heitger Managerial Accounting 1th and 2 nd editions,
McGraw Hill , 1998, India
 GetuJemaneh, Management Accounting 1996.
 Ray H.Garrison, Managerial Accounting. 6th edition
 Caluinengler, Managerial Accounting 2nd edition
 L. Gayle Rayburn Principles of cost Accounting using a
cost Mangement Approach 4th edition Richard DIR WIN Inc.
1989.
 Robert X. Kaplan Advanced Management Accounting 1st
and 2nd edition prentice Haill, Inc, 1982 and 1989 (Chapters
2, 11,12, and 13 only)

BA in Accounting and Finance Draft Curriculum

 Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting & Finance
program BA degree in Accounting & Finance
Module Corporate Finance
Number/Title
Module Code ACFN-3040

Objective of the Upon the successful completion of this module, students should be able to:
module  Identify, measure, and price the various risks faced by the companies
 Perform commercial banking procedures
 Explain the role and functions of financial institutions, and the related regulation
and supervision
Explain the role of financial markets for the well function of the economy

Total ETCTS and ETCTS: 10

Credit Hours of the Credit Hours: 6
module
Courses of the Module
Course Number AcFn3041
Course Title Financial Management I
ETCTS Credits 5
Contact Hours 3
(per week)
After successfully completing this course, students will be able to:

Course Objectives The course provides a sound understanding of the financial principles, theories and
& Competences to
techniques, and aims to give a solid basis for decision making, incorporating the different
be Acquired
aspects of the company. The course in general concentrates in developing a high level
understanding of the tactical and strategic significance of the financial management function
within organizations.

BA in Accounting and Finance Draft Curriculum

 Course Description

WEEKS Course Contents

Part I: Introduction
2WEEKS 1.An Overview of Financial Management
{1ST&2ND } 1.1 The nature and scope of financial management
1.2 Financial Markets and Institutions
 Financial institutions
 Cash flows to and from the firm
 Primary markets vs. Secondary
markets
 Money markets vs. Capital
markets
1.3 Financial management decisions
1.4 Goal of the firm
 Possible goals
 The goal of the firm and
financial management
1.5 Basic forms of business organizations

2. IFRS-Based Financial Statement Analysis

3WEEKS 2.1 Purposes of financial analysis
{3RD- 5TH } 2.2 Tools for financial analysis
2.3 Ratio Analysis
 Short term solvency or liquidity
measures
 Long-term solvency measures
 Asset Management or turnover
measures
 Profitability Measures
 Market Value Ratios (Measures)
2.4 Problems with financial statement analysis

Part II: Fundamental Concepts in Financial Management

2 WEEKS 3. The time value of money
{6TH - 7 TH } 3.1 Why money has a time value?
3.2 Future Value of a single amount
3.3 Present value of a single amount
3.4 Future value of annuity
3.5 Present value of annuity
3.6 Special Case Annuities
3.6.1 Perpetuities
3.6.2Deferred Annuity
3.7 Uneven Cash Flow Streams
3.8 More frequent compounding
 Compounding for less than a year

BA in Accounting and Finance Draft Curriculum

  Effective annual rate and the nominal
rate

4. Risk and Return

2WEEKs 4.1 Understanding and Measuring Risk

{8TH - 9tTH}  Probability distributions
 Measures of Central tendency
 Measures of dispersion
4.2 Portfolios
 Portfolio weights
 Portfolio expected returns
 Portfolio risk
4.3 Diversification and portfolio risk
 The principle of diversification
 Diversification and unsystematic risk
 Diversification and systematic risk
 Measuring systematic risk
 Portfolio betas
4.4 Risk and the required rate of return
 CAPM
 The security market line

Part III: Long-term Investment Decision Making

2WEEKs 5. Cost of Capital
{10TH - 12tTH} 5.1 The meaning of cost capital
5.2 The components of the cost of capital
5.2.1 The cost of debt and preferred stock
5.2.2 The cost of common equity capital
5.2.3 The cost of retained earnings and new common
stock
5.3 The meaning and use of the weighted average cost of capital
(WACC)
5.4 Adjusting cost of capital for project risk

2WEEKs 6. Capital Budgeting Decisions

{13TH - 14tTH} 6.1 The capital budgeting decision process
 Steps in the process
 Basic terminologies
6.2 Cash flows
 The rational for the use of cash flows
 The cash flow after-tax (CFAT)
 Types of cash flows
 Cash flow worksheet
6.3 Capital budgeting techniques
 Non-Discounted and Discounted Cash
Flow Techniques ( for independent
projects with or without capital rationing
problems and mutually exclusive projects )
6.4 Methods for incorporating risk in to capital
budgeting
 Risk adjusted discount rate

BA in Accounting and Finance Draft Curriculum

  Certainty Equivalents
 Sensitivity and Scenario analysis

Assessment/ The evaluation scheme will be as follows:

Evaluation Component Weight coverage
Test 1 15% Chapter 1 &2
Test 2 15% Chapter 3 & 4
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3-6
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters
Work load in hours
Hours Required
Total
Assess Tutori Self- Assign Advi ECTS
Hrs
Lectures Lab ments als Studies ment sing
48 - 22 12 64 - - 162 6

Text Book:
Text and reference Ross, S.A., Westerfield, R.W. and Jordan, B.D., Fundamentals of
books Corporate finance,10th edition, McGraw-Hill/Irwin,USA,2013.
Reference Books
1. Ross, S.A., Westerfield,R.W. and Jordan, B.D.,
Fundamentals of Corporate Finance, 2nd edition, Richard D.
IrwinInc.,USA, 1993
2. Scott Besley and Brigham E. F., Essentials of Managerial
Finance, 14th edition, Thomson South-Western, USA, 2008.
3. Brigham, E.F. and Houston, J.F., Fundamentals of Financial
Management, 9th Edition, South-Western, USA, 2001.
4. Nevue, R.P., Fundamentals of Managerial Finance, 2nd
edition, South-Western Publishing Co., Ohio, 1985
5. Gitman, L.J., Principles of Managerial Finance, 12th edition,
Harper Collins, USA, 2009.
6. Petty & et. A., Basic Financial Management, 6th edition,
Prentice-Hall, Inc., 1993

Name of University: Jimma University

Name of College/Faculty: BECO

BA in Accounting and Finance Draft Curriculum

 Name of Department: Accounting and Finance Program
Department BA degree in Accounting & Finance
program BA degree in Accounting & Finance
Module Corporate Finance
Number/Title
Module Code ACFN-3040

Objective of the Upon the successful completion of this module, students should be able to:
module  Identify, measure, and price the various risks faced by the companies
 Perform commercial banking procedures
 Explain the role and functions of financial institutions, and the related regulation
and supervision
 Explain the role of financial markets for the well function of the economy

Total ETCTS and ETCTS: 10

Credit Hours of the Credit Hours: 6
module
Courses of the Module
Course Number AcFn3042
Course Title Financial Management II
ETCTS Credits 5
Contact Hours 3
(per week)
A successful completion of this course enables students to:
 Demonstrate knowledge of the concept of optimum capital structure that
Course Objectives maximizes firm’s value and the controversy over the relevance of capital structure
& Competences to policy
be Acquired  Appreciate theories over firm’s dividend policy in maximizing firm’s value
 Carry out financial forecasts for firms
 Determine appropriate working capital management strategies for a firm

Course Description Financial Management II is a major course to accounting students that follows Financial
Management I. This course attempts to expose students to relatively higher concepts in
finance. It deals with the concept leverage and capital structure, dividend policy, financial
forecasting, and a review of the management of working capital.

WEEKS Course Contents

1. Capital Structure Policy and Leverage

3WEEKS 1.1. The capital structure question
{1ST-3rd } 1.2. Factors that influence capital structure
decisions
1.3. Business and Financial Risk
1.3.1. Business risk and operating leverage
1.3.2. Financial risk and financial leverage
1.4. Determining the optimal capital structure
1.4.1. EBIT/EPS analysis
1.4.2. The effect of capital structure on stock
price and the cost of capital
1.5. Introduction to the theory of capital structure
BA in Accounting and Finance Draft Curriculum
 1.5.1. Modigliani and Miller (M&M)
Propositions I and II with no taxes
1.5.2. Modigliani and Miller (M&M)
Propositions I and II with taxes
1.5.3. Trade-off theory (Static Trade-off
Hypothesis)
1.5.4. Signaling theory
1.5.5. Using debt financing to constrain
managers

2. A Review of Dividends and Dividends Policy

3WEEKS 2.1 Dividend theories
{4RD- 5TH } 2.2 Establishing the dividend policy in practice
2.3 Factors influencing dividend policy
2.4 Other factors related to cash dividends:
2.4.1 Stock dividends and stock splits
2.4.2 Stock repurchases

3. Financial Forecasting
2 WEEKS 3.1 Overview of financial forecasting
{6TH - 7 TH } 3.2 Forecasting growth rates and outside financing
3.3 Forecasting external financing needs
3.4 Financial statement forecasting: the percentage
of sales method

4. Managing Current Assets

4.1 Working capital terminologies
4WEEKs 4.2 Alternative current asset investment policies
{8TH - 12tTH} 4.3 Cash management
4.4 Managing inventory
4.5 Receivables management

5. Financing Current Assets

2WEEKs 5.1 Alternative current asset financing policies
{13TH - 14tTH} 5.2 Advantage and disadvantage of short-term
financing
5.3 Sources of short-term financing (Accruals,
Accounts Payable, Short-term Bank Loan, and
Commercial Papers)

Assessment/ The evaluation scheme will be as follows:

Evaluation Component Weight coverage
Test 1 15% Chapter 1 &2
Test 2 15% Chapter 3 & 4
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3-5
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters

BA in Accounting and Finance Draft Curriculum

 Work load in hours
Hours Required
Total
Assess Tutori Self- Assign Advi ECTS
Hrs
Lectures Lab ments als Studies ment sing
48 - 22 12 64 - - 162 6

Text Book
Text and reference Ross, S.A., Westerfield, R.W. and Jordan, B.D., Fundamentals of
books Corporate finance,10th edition, McGraw-Hill/Irwin,USA,2013.
Reference Books
1. Ross, S.A., Westerfield,R.W. and Jordan, B.D.,
Fundamentals of Corporate Finance, 2nd edition, Richard D.
IrwinInc.,USA, 1993
2. Scott Besley and Brigham E. F., Essentials of Managerial
Finance, 14th edition, Thomson South-Western, USA, 2008.
3. Brigham, E.F. and Houston, J.F., Fundamentals of Financial
Management, 9th Edition, South-Western, USA, 2001.
4. Nevue, R.P., Fundamentals of Managerial Finance, 2nd
edition, South-Western Publishing Co., Ohio, 1985
5. Gitman, L.J., Principles of Managerial Finance, 12th edition,
Harper Collins, USA, 2009.
6. Petty & et. A., Basic Financial Management, 6th edition,
Prentice-Hall, Inc., 1993

Name of University: Jimma University

BA in Accounting and Finance Draft Curriculum

 Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting & Finance

program BA degree in Accounting & Finance

Module Auditing and Assurance service

Number/Title

Module Code ACFN-4060

Objective of the Upon the successful completion of this module, students should be able to:
module  Plan and design an audit approach for company financial statement audit
 Perform tests of controls and substantive tests of transactions in financial statement audit
 Perform analytical procedures and test of details of balances
 Issue the appropriate audit report based on the findings
 Conduct internal audit

Total ETCTS and ETCTS: 10

Credit Hours of the Credit Hours: 6
module

Courses of the Module

Course Number AcFn4061

Course Title Auditing principles & Practice I

ETCTS Credits 5

Contact Hours 3
(per week)

After studying this course, the student should be able to:

 Describe the nature of an audit and explain the economic and legal basis for
auditing.
Course Objectives  Demonstrate ability in the use of International Auditing Standards in various audit
& Competences to issues.
be Acquired  Assess professional ethics with respect to the audit function and review the main
components of Code of Professional Conduct.
 Examine the auditor's legal liability to clients and third parties.
 Demonstrate expertise in planning and carrying out audit procedures in
accordance with International Auditing Standards and demonstrate how an auditor
documents his work.
 Demonstrate how the auditor obtains an understanding of the entity and its
environment and assesses the risk of material misstatement.
 Explain how materiality and various risk assessments impact the audit program.
 Determine the audit procedure needed to audit any assertion.
 Relate management assertions to general and specific audit objectives, relate audit
evidence, and audit objectives to evidence-gathering decisions.

BA in Accounting and Finance Draft Curriculum

  Demonstrate ability in carrying out functions of internal control systems and
examine the elements of an internal control structure and their components.
 Describe the audit report and explain conditions for qualifications in the audit
report.

Course Description The emphasis of this course is on conceptual, theoretical and practical aspects of auditing financial
statements. The course is designed to develop knowledge, understanding, and practical application
of core external audit processes based on the principles of international auditing standards.
The course commences with an introduction to assurance and auditing and proceeds to the
discussion of audit profession and regulatory organizations, International Auditing Standards (ISAs),
professional ethics and legal liability issues for auditors. Next is a discussion that helps the student
to recognize statement assertions, the evaluation of the risks to which these assertions are
susceptible, and the methodology of planning to assess the degree to which these risks give rise to
error or fraud in financial information. The course also covers issues of audit evidence, audit
methodology, and emphasizes assessment of the internal control system and its impact on audit risk.
The last part of the course examines the content of an audit report and the reason for issuing varying
types of reports.

WEEKS Course Contents ISAs References

1. The Nature, Purpose, Scope of  IAASB

Audit and Assurance Services framework
2WEEKS 1.1 Meaning Of Audit  ISA 200,
1.2 Assurance Services: Overview Overall Objectives of
{1ST-2rd } 1.3 Why Audits are Conducted the Independent
1.4 Types of Audit and Auditors Auditor and the
Conduct of an Audit in
Accordance with
International Standards
on Auditing
2. The Auditing Profession  ISA 200, Overall
1.1 The Regulatory Framework Governing Objectives of the
3WEEKS Auditing Independent Auditor and the
1.2 International Standards on Auditing (ISA) Conduct of an Audit in
{4RD- 6TH } 1.3 Professional Ethics: Fundamental Principles, Accordance with
Threats and Safeguards International Standards on
1.4 Legal Liability of Auditors Auditing
1.5 Rights and Duties, Appointment, Dismissal  ISA 250, Consideration
and Resignation of an Auditor of Laws and Regulations in
an Audit of Financial
Statements

BA in Accounting and Finance Draft Curriculum

 2. Materiality and Risk Assessment  ISA 320, Materiality in
2.1 Audit Risk Planning and Performing an
2 WEEKS 2.2 Materiality Audit
 ISA 330, The Auditor's
{7TH - 8 TH } Responses to Assessed
Risks

3. Client Acceptance and Planning the Audit  ISA 210, Agreeing the
3.1 Client Acceptance and Continuance Terms of Audit Engagements
3.2 Planning the Audit  ISA 300, Planning an
3.3 Appointment, Remuneration, and Removal of Audit of Financial
2WEEKs Auditors Statements
 ISA 315, Identifying
{9TH - 10tTH} and Assessing the Risks of
Material Misstatement
through Understanding the
Entity and Its Environment
 ISA 320, Materiality in
Planning and Performing an
Audit
 ISA 330, The Auditor's
Responses to Assessed Risks
 ISA 520, Analytical
Procedures
ISA 550, Related Parties
4. Audit Responsibility, Objectives, Evidence  ISA 240, The Auditor's
and Recording the Audit Responsibilities Relating to
2WEEKs 4.1 Audit Responsibility Fraud in an Audit of
4.2 Management Assertions Financial Statements
{11TH - 12tTH} 4.3 Audit Objectives  ISA 250, Consideration
4.4 Audit Evidence of Laws and Regulations in
4.5 Audit Documentation an Audit of Financial
Statements
 ISA 260,
Communication with Those
Charged with Governance
 ISA 265,
Communicating Deficiencies
in Internal Control to Those
Charged with Governance
and Management
 ISA 230, Audit
Documentation
 ISA 500, Audit
Evidence
 ISA 501, Audit
Evidence-Specific
Considerations for Selected
Items
ISA 505, External
Confirmations
BA in Accounting and Finance Draft Curriculum
 1WEEK 5. Internal Control  ISA 260,
5.1 Meaning and Objectives of internal controls Communication with Those
{13TH } 5.2 The Basic Elements of internal controls Charged with Governance
5.3 Recording Internal Control System  ISA 265,
5.4 Internal Control and External Auditor Communicating Deficiencies
5.5 Internal Control and Internal Auditor in Internal Control to Those
5.6 Inherent Limitations Charged with Governance
and Management
ISA 315, Identifying and
Assessing the Risks of
Material Misstatement
through Understanding the
Entity and Its Environment
1WEEK 6. Audit Reports  ISA 700, Forming an
6.1 Types of Audit Reports Opinion and Reporting on
{14TH } 6.2 Basic Contents of a Standard Audit Report Financial Statements
6.3 Audit Opinion  ISA 705, Modifications
to the Opinion in the
Independent Auditor's
Report
 ISA 706, Emphasis of
Matter Paragraphs and Other
Matter Paragraphs in the
Independent Auditor's
Report
 ISA 710, Comparative
Information-Corresponding
Figures and Comparative
Financial Statements
ISA 720, The Auditor's
Responsibilities Relating to
Other Information in
Documents Containing
Audited Financial
Statements
Teaching In modular system, the focus is the student’s self-directed search for knowledge. Lectures,
&Learning discussions, homework, reading assignment, textbooks, lecture notes, and other resources are all
method/ Strategy provided to help students learn. Interactive lecture and class discussion are an integral part of the
instructional program. Students are therefore required to attend all lectures and read all required
readings in order to fully grasp and appreciate the concepts of auditing.

Assessment/ The evaluation scheme will be as follows:

Evaluation Component Weight coverage
Test 1 15% Chapter 1 &2
Test 2 15% Chapter 3 & 4
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3-5
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters

BA in Accounting and Finance Draft Curriculum

 Work load in hours

Hours Required
Total
Assess Tutori Self- Assign Advi ECTS
Hrs
Lectures Lab ments als Studies ment sing
48 - 22 12 64 - - 162 6
Role of the students In class, the instructor will discuss auditing concepts and students are expected to participate in class
discussions on a regular basis. Participation is a function of students’ willingness to share their ideas
with the class in terms of both questions and answers. Students learn best by actively questioning
and explaining.
Participation, for the purposes of the participation grade, is not merely responding to a question,
with a ‘yes’ or a ‘no’ answer. Participation means a verbal contribution to the discussion, the lessons
and other current events relating to auditing. This is an important part of auditing – and it is a full
expectation in the auditing profession – that all team members, regardless of their level in the firm or
organization will participate in discussions about audit findings, proposed audit adjustments, or
other pertinent issues relating to the auditee client.
1. In order to participate, students must:
 Attend class
 Be prepared for the lesson
 Contribute to the class discussion
 Professionalism is an expectation
2. General Conduct and Behaviour
Students are expected to conduct themselves with consideration and respect for the needs of
fellow students and teaching staff. Conduct which unduly disrupts or interferes with a class,
such as ringing or talking on mobile phones, is not acceptable.
3. Other Student Responsibilities include:
 Evaluate the course and instructor at least once each term.
 Completing assignments; studying for exams; and seeking assistance or extra
work to extend and clarify his/her understanding; and choose an approach that best
suits his/her learning style and goals in this course.

Role of the In a learning environment, everyone becomes a teacher and everyone becomes a student.
instructor Learning is the student’s personal responsibility. The instructor is a mentor, facilitator, and
coach in the student’s active and unique learning process. The instructor is responsible to
plan and implement the course; explain the objectives of the course, its scope, learning
outcomes to be achieved, assessment methods to be used and conduct lectures using the
appropriate delivery tools.

To facilitate student learning, the instructor develops & distributes the relevant study
materials to support the students’ learning in the course and prepare real life scenario case
studies with solutions. The instructor is also responsible to plan or participate in formal
examinations of students; prepare homework, assignments, assessment & other assessment
tools and conduct the necessary assessments in time in an objective manner.

Moreover, the instructor should strongly encourage class participation. Questions

pertaining to this course or relating to the accounting/finance/business field should also be
welcomed throughout the term. Class lectures will be focused on helping students
understand the “why’s” (the concept behind the mechanics) rather than the mere mechanics
of the subject matter. The instructor should advise the student not to use memorization as a
substitute for understanding.

BA in Accounting and Finance Draft Curriculum

 References
Arens, Elder and Beasley, Auditing and Assurance Service, Global Edition, 16th Edition, 2016
Text and reference
books Hayes R., Wallage P., and Gortemake H., Principles of Auditing: An Introduction to International
Standards on Auditing, 3rd Edition, 2014

Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related
Services Pronouncements (the handbook),2012.

Leung P., Coram P., et. all., Modern Auditing and Assurance Services, 6th Edition, Wiley 2015

Messier. Glover, Prawitt, Auditing & Assurance Services, 9th Edition, with ACL software McGraw-
Hill ISBN: 978 125 9162343Louwers, T., Ramsay, (2012). Auditing & Assurance Services (5th ed.).
Boston, MA: McGraw‐Hill.

R. Whittington and K. Pany; Principles of Auditing & Other Assurance Services 19th Edition,
McGraw-Hill Irwin 2014

Timothy Louwers, Robert Ramsey, et. al., Auditing and Assurance Services (3rd ed.). Irwin
McGraw-Hill, 2008 (ISNB: 0-07-337936-0).

Slides, lecture note hand outand other materials provided in class

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting & Finance
program BA degree in Accounting & Finance
Module Auditing and Assurance service
Number/Title
Module Code ACFN-4060

BA in Accounting and Finance Draft Curriculum

 Objective of the Upon the successful completion of this module, students should be able to:
module  Plan and design an audit approach for company financial statement audit
 Perform tests of controls and substantive tests of transactions in financial statement audit
 Perform analytical procedures and test of details of balances
 Issue the appropriate audit report based on the findings
Conduct internal audit

Total ETCTS and ETCTS: 10

Credit Hours of the Credit Hours: 6
module
Courses of the Module
Course Number AcFn4062
Course Title Auditing principles & Practice II
ETCTS Credits 5
Contact Hours 3
(per week)
After studying this course, the student should be able to:
 Explain why auditors use sampling and apply audit-sampling techniques for
Course Objectives evidence acquisition and evaluation.
& Competences to  Identify and assess risks of material misstatement at both the assertion and overall
be Acquired financial statement levels and respond to identified risks by designing and implementing
tests of controls & substantive tests for a variety of financial statement elements
 Apply the concepts of audit planning, risk assessment, and obtaining an
understanding of the internal control structure to the sales and collection cycle, the
acquisition and payments cycle, the human resources and payroll cycle, the inventory and
distribution cycle and the capital acquisition and repayment cycles.
 Complete the audit and describe the procedures required for completing the audit,
including reviews for contingent liabilities and subsequent events.
 Recognize the major effects of computerization of accounting systems on a
company's operations and on the audit approach and explain the use of computer-assisted
audit techniques (CAAT)

Course Description Auditing principles and practice II builds on the knowledge base from audit principles learned in
Auditing principles and practice I with an emphasis on the implementation and application of
International Auditing Standards (ISAs), and the practical application of the standards, within the
context of accounting transaction cycles. The course is designed to provide students with an in-depth
understanding of professional standards; the audit process, and the auditor’s role in ensuring that
publically issued financial statements are fairly presented. The Course includes the study of
sampling techniques used in tests of controls and in substantive tests of transactions and account
balances. The last part of the course provides an overview of advanced topics concerning complex
auditing judgments, and the use of audit software tools and application of test data methods.

BA in Accounting and Finance Draft Curriculum

 WEEKS Course Contents ISAs References

1. Testing and Audit Sampling  ISA 530, Audit

2WEEKS 1.1 Audit Sampling Concepts Sampling
{1ST-2rd } 1.2 Sampling for Tests of Controls
1.3 Sampling for Substantive Tests

2. Audit of the Sales and Collection Cycle  ISA 315, Identifying

2WEEK 2.1 Overview of the cycle and Assessing the Risks of
{4TH- 5TH } 2.2 Key Internal Control Material Misstatement
2.3 Tests of Controls & Substantive Tests of through Understanding the
Transactions Entity and Its Environment
2.4 Tests of Details of Balances  ISA 330, The Auditor's
Responses to Assessed Risks

3. Audit of Payroll and Personnel cycle  ISA 315, Identifying

1 WEEK 3.1 Overview of the cycle and Assessing the Risks of
{7TH } 3.2 Key Internal Control Material Misstatement
3.3 Tests of Controls & Substantive Tests of Transactions through Understanding the
3.4 Tests of Details of Balances Entity and Its Environment
 ISA 330, The Auditor's
Responses to Assessed Risks

4. Audit of Acquisition and Payment Cycle  ISA 315, Identifying

4.1 Overview of the cycle and Assessing the Risks of
2WEEKs 4.2 Key Internal Control Material Misstatement
{8TH - 9tTH} 4.3 Tests of Controls & Substantive Tests of through Understanding the
Transactions Entity and Its Environment
4.4 Tests of Details of Balances of Accounts  ISA 330, The Auditor's
payable Responses to Assessed Risks
4.5 Tests of Details of Property, Plant and
Equipment
4.6 Tests of Details of Other accounts
5. Audit of Inventory and Warehouse Cycle  ISA 315, Identifying
1WEEK 5.1 Nature of inventory and Assessing the Risks of
{10TH } 5.2 Control activities and Tests of Controls Material Misstatement
5.3 Auditing Cost accounting through Understanding the
5.4 Observing physical inventory Entity and Its Environment
5.5 Tests of pricing and compilation  ISA 330, The Auditor's
Responses to Assessed Risks
 ISA 501, Audit
Evidence-Specific
Considerations for Selected
Items

BA in Accounting and Finance Draft Curriculum

 1WEEK 6. Audit of the Capital and Repayment Cycle  ISA 315, Identifying
{11TH } and Assessing the Risks of
6.1 Overview of the cycle Material Misstatement
6.2 Key Internal Control through Understanding the
6.3 Auditing Long-term debt Entity and Its Environment
6.4 Auditing Capital stock  ISA 330, The Auditor's
6.5 Auditing Dividends Responses to Assessed Risks
6.6 Auditing Retained Earnings

1WEEK 7. Audit of Cash Balances  ISA 315, Identifying

{12TH } 7.1 Cash in the Bank and transaction Cycles and Assessing the Risks of
7.2 Audit of the General Cash Account Material Misstatement
7.3 Audit of Imprest Bank account and Petty Cash through Understanding the
Entity and Its Environment
 ISA 330, The Auditor's
Responses to Assessed Risks
1WEEK 8. Completing the Audit  ISA 450, Evaluation of
{13TH } 8.1 Review of Contingent Liabilities and Misstatements Identified
Commitments during the Audit
8.2 Review of Subsequent Events  ISA 501, Audit
8.3 Communication with the Audit Committee and Evidence-Specific
Management Considerations for Selected
8.4 Management Letter Items
 ISA 560, Subsequent
Events
 ISA 570, Going
Concern
ISA 580, Written
Representations
1WEEK 9.Auditing Computerized Accounting Systems: An Overview
{14TH } 9.1 Impact of Information Technology on the
Audit Process
9.2 Controls in a computerized environment
9.3 Computer assisted techniques (CAATS) in
gathering audit evidence

Teaching At university, the focus is the student’s self-directed search for knowledge. Lectures, discussions,
&Learning homework, reading assignment, textbooks, lecture notes, and other resources are all provided to help
method/ Strategy students learn. Interactive lecture and class discussion are an integral part of the instructional
program. Students are therefore required to attend all lectures and read all required readings in order
to fully grasp and appreciate the concepts of auditing.

Assessment/ The evaluation scheme will be as follows:

Evaluation Component Weight coverage
Test 1 15% Chapter 1 &2
Test 2 15% Chapter 3 & 4
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3-5
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters

BA in Accounting and Finance Draft Curriculum

 Work load in hours

Hours Required
Total
Assess Tutori Self- Assign Advi ECTS
Hrs
Lectures Lab ments als Studies ment sing
48 - 22 12 64 - - 162 6
Role of the students In class, the instructor will discuss auditing concepts and students are expected to participate in class
discussions on a regular basis. Participation is a function of students’ willingness to share their ideas
with the class in terms of both questions and answers. Students learn best by actively questioning
and explaining.
Participation, for the purposes of the participation grade, is not merely responding to a question,
with a ‘yes’ or a ‘no’ answer. Participation means a verbal contribution to the discussion, the lessons
and other current events relating to auditing. This is an important part of auditing – and it is a full
expectation in the auditing profession – that all team members, regardless of their level in the firm or
organization will participate in discussions about audit findings, proposed audit adjustments, or
other pertinent issues relating to the auditee client.
4. In order to participate, students must:
 Attend class
 Be prepared for the lesson
 Contribute to the class discussion
 Professionalism is an expectation
5. General Conduct and Behaviour

Students are expected to conduct themselves with consideration and respect for the needs of
fellow students and teaching staff. Conduct which unduly disrupts or interferes with a class,
such as ringing or talking on mobile phones, is not acceptable.
6. Other Student Responsibilities include:
 Evaluate the course and instructor at least once each term.
 Completing assignments; studying for exams; and seeking assistance or extra
work to extend and clarify his/her understanding; and choose an approach that best
suits his/her learning style and goals in this course.

Role of the In a learning environment, everyone becomes a teacher and everyone becomes a student. Learning is
instructor the student’s personal responsibility. The instructor is a mentor, facilitator, and coach in the
student’s active and unique learning process. The instructor is responsible to plan and implement the
course; explain the objectives of the course, its scope, learning outcomes to be achieved, assessment
methods to be used and conduct lectures using the appropriate delivery tools.

To facilitate student learning, the instructor develops & distributes the relevant study materials to
support the students’ learning in the course and prepare real life scenario case studies with solutions.
The instructor is also responsible to plan or participate in formal examinations of students; prepare
homework, assignments, assessment & other assessment tools and conduct the necessary
assessments in time in an objective manner.
Moreover, the instructor should strongly encourage class participation. Questions pertaining to this
course or relating to the accounting/finance/business field should also be welcomed throughout the
term. Class lectures will be focused on helping students understand the “why’s” (the concept behind
the mechanics) rather than the mere mechanics of the subject matter. The instructor should advise
the student not to use memorization as a substitute for understanding.

References

BA in Accounting and Finance Draft Curriculum

 Text and reference  Arens, Elder and Beasley, Auditing and Assurance Service, Global Edition, 16th Edition,
books 2016
 Hayes R., Wallage P., and Gortemake H., Principles of Auditing: An Introduction to
International Standards on Auditing, 3rd Edition, 2014
 Handbook of International Quality Control, Auditing, Review, Other Assurance, and
Related Services Pronouncements (the handbook),2012.
 Leung P., Coram P., et. all., Modern Auditing and Assurance Services, 6th Edition, Wiley
2015
 Messier. Glover, Prawitt, Auditing & Assurance Services, 9th Edition, with ACL software
McGraw-Hill ISBN: 978 125 9162343Louwers, T., Ramsay, (2012). Auditing & Assurance
Services (5th ed.). Boston, MA: McGraw‐Hill.
 R. Whittington and K. Pany; Principles of Auditing & Other Assurance Services 19th
Edition, McGraw-Hill Irwin 2014
 Timothy Louwers, Robert Ramsey, et. al., Auditing and Assurance Services (3rd ed.). Irwin
McGraw-Hill, 2008 (ISNB: 0-07-337936-0).
 Slides, lecture note hand outand other materials provided in class

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree in Accounting and Finance
Module Title Government and Non-profit Accounting

BA in Accounting and Finance Draft Curriculum

Module Non-Profit Sector Accounting
Module No and AcFn-3070
Module Code
Course Number AcFn3071
ETCTS Credits 6
Contact Hours 4
(per week)
Course Objectives & After successfully completing this course, the students should be able to:
Competences to be  Identify characteristics and types of government and Not-For-profit organizations (NFP);
Acquired  Understand the budgeting framework of governmental units and other non-profit
organizations and help senior budget officials of the same in developing budgets
 Distinguish the legal and economic substance of transactions as opposed to the nature of
transactions in business organizations;
 Record the transactions and present fairly the financial statements of governmental units
and other non-profit organizations in conformity with legal requirements and accepted
accounting principles
Course Description The course is intended to introduce the accounting and reporting concepts, standards and procedures
applied to governmental units and not –for –profit (NFP) organizations. The course reflects the
distinction between legal form of transactions as opposed to the accounting system for business
enterprises, and the substance of transactions.
WEEKS Course Contents Reading
2WEEKS 1. Overview of Financial Reporting for Governmental and NFP
{1ST- 2ND } Entities
1.1 Distinguishing characteristics of Governmental and Not- for-
Profit entities.
1.2 Sources of financial reporting standards for Governmental
and NFP entities in Ethiopia
1.3 Objectives of financial reporting in NFP entities
1.4 IPSAS versus IFRS
1.5 The Conceptual Framework for Public Sector Accounting
[The IPSASB]
1.5.1 Objectives of financial reporting
1.5.2 Fundamental concepts
Recognition, measurement, and disclosure concepts
1WEEK 2. Principles of accounting and financial reporting of governmental
{3RD } entities
a. Activities of government
b. Summary statement of principles
c. Summary Accounting characteristics of fund types
d. Budgeting and uses of budget
e. Classification of budget
f. Approaches to budgeting
1WEEK 3. International Public Sector Accounting Standards [IPSAS]
{4TH } 2.1 Activities of Government
2.2 Summary statement of principles
2.3 Impairment of Non-Cash-Generating Assets [IPSAS 21]
2.4 Disclosure of Financial Information about the General Government
Sector [IPSAS 22]
2.5 Revenue from Non-Exchange Transactions (Taxes and Transfers)
[IPSAS 23]
2.6 Presentation of Budget Information in Financial Statements [IPSAS
24]
2.7 Cash Flow Statements [Cash Basis IPSAS]

BA in Accounting and Finance Draft Curriculum

1WEEK 4. Budgeting and Performance Reporting
{ 5TH } 3.1 Budgeting in the Public Sector
3.2 Classification of budget
3.3 Approaches to budgeting
3.4 Budgets and Outturn Reporting (IPSAS 24)
Performance Budgeting and Reporting
1WEEK 5. Accounting for General and Special Revenue Funds
{6TH- 7TH} 4.1 Definitions and purposes
4.2 Budgetary accounting
4.3 Revenue accounting
4.4 Expenditure accounting
Financial statements
1WEEK 6. Accounting for Capital Project Fund
{8TH- 9TH} 5.1 Definitions and purposes
5.2 Classification of general capital assets
5.3 Sources and uses of cash flows
5.4 Methods to acquire general capital assets
5.5 Illustration on capital project fund
7. Accounting for Debt Service Fund
6.1 Definitions and purposes
6.2 General long-term liabilities
6.3 Sources and uses of cash flows
6.4 Illustration on debt service fund

{10TH } 8. Accounting for Internal Revenue Funds

7.1 Accounting principles of proprietary funds
7.2 Financial statements of proprietary funds
7.3 Illustrative entry for proprietary propriety funds
7.4 Financial statements of proprietary funds

{11TH } 9. Accounting for Fiduciary Funds

8.1 Features of fiduciary funds
8.2 Accounting principles of fiduciary funds
8.3 Accounting for agency fund
8.4 Accounting for trust funds
{12TH } 10. Accounting for Other Not-for-Profit Entities
9.1. Characteristics of Non-governmental NFP organizations
9.2. Charities and soceties law in Ethiopia
9.3. Financial reporting and accounting for NGOs
{14TH } 11. Accounting and Reporting for the Federal Government
of Ethiopia
a. Historical overview of Ethiopian Government Accounting
System
b. Federal Government Financial Management Structure
c. FGE Chart of accounts
d. Overview of IBEX and IFMIS
e. Basis of accounting
f. Legal Framework of FGE Financial Administration
g. Monthly Reports
h. Annual Financial statements
i. Federal Audit report
Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem solving, and
Methods/strategy analysis. Take-home assignment will be given at the end of each chapter for submission within a
week. Solution to the assignments will be given once assignments are collected. Cases with local

BA in Accounting and Finance Draft Curriculum

 relevance will also be given for each chapter for group of students to present in a class room. The
full and active participation of students is highly encouraged.

Assessment/
Evaluation The evaluation scheme will be as follows:

Test Test Test Quiz1 Assignment 1 Final Total

1 2 3
10% 10% 15% 5% 10% 50% 100%

Work load in hours

Hours Required
Total
Assess Tutori Self- Assign Advi ECTS
Hrs
Lectures Lab ments als Studies ment sing
64 - 20 24 54 - - 162 6
Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-organized
manner. Besides, at the end of each class he/she gives reading assignment for the next class.
He/she will make sure that proper assessments is given. He/she is also responsible to give
feedback for each assessment.
Roles of the students The success of this course depends on the students’ individual and collective contribution to the
class discussions. Students are expected to participate voluntarily, or will be called upon, to
contribute to set exercises and problems. Students are also expected to read the assigned readings
and prepare the cases before each class so that they could contribute effectively to class
discussions. Students must attempt assignments by their own. Proficiency in this course comes
from individual knowledge and understanding. Copying the works of others is considered as
serious offence and leads to disciplinary actions.
Text and reference Text Book:
books  Accounting for Governmental and Non-Profit Entities, 15th edition, by Wilson,
Kattelus, Hay. McGraw-Hill/Irwin Inc., USA, 2010.
 Aggestam-Pontoppidan, C. (2015). Interpretation and Application of IPSAS.
John Wiley & Sons.
 Freeman, R. J., Shoulders, C. D., Allison, G. S., Smith Jr, G. R., & Becker, C. J.
(2014). Governmental and nonprofit accounting: theory and practice. JPAEJOURNAL OF
PUBLIC AFFAIRS EDUCATION VOLUME 20 NUMBER 3, 441.
Reference Proclamations
1. Proclamation No. 847/2014, Financial Reporting Proclamation, 2014.
2. Proclamation No. 621/2009, Charities and Societies Proclamation, 2009.
3. Proclamation No. 648/2009 The Federal Government of Ethiopia Financial
Administration Proclamation

BA in Accounting and Finance Draft Curriculum

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance

program BA degree in Accounting and Finance
Module Financial Institutions
Module Code AcFn-M2080
Course Title Financial Markets and Institutions
Course Number AcFn2081

ETCTS Credits 6
Contact Hours (per 4
week)
Course Description Financial markets and institutions channel trillions of dollars through the global economy,
affecting business and consumer decisions and the economic wellbeing of foreign countries.
The purpose of this course is to guide students in developing critical thinking skills as applied
to financial markets and institutions. Topics include the financial system in perspective;
financial assets, money and financial transactions; financial institutions in the financial system;
interest rates in the financial system, interest rates in the financial system, financial markets in
the financial system,the regulation of financial markets and institutions, and overview of
Ethiopian financial system.

Course Objectives & This course provides students the essential knowledge required to understand the nature and
Competences to be role of the financial system in the economy and the characteristics and operations of the major
Acquired financial institutions.
WEEKS Course Contents Reading
2WEEKs 1. An Overview of the Financial System.
{1ST – 2ND} 1.1. The role of financial system in the economy

BA in Accounting and Finance Draft Curriculum

 1.2. Financial assets: role and properties
1.3. Financial markets: role, classifications and
participants
1.4. Lending and borrowing in the financial system
3WEEKs 2. Financial Institutions in the Financial System
{3RD - 5TH} 2.1. Financial institutions and capital transfer
2.2. Functions of Financial Institutions
2.3. Depository financial institutions.
2.4. Non-depository institutions.
2.5. Risks in Financial Industry
2WEEKs 3. Interest rates in the Financial System
{6TH - 7TH} 3.1. Types of Interest Rates
3.2. The theory and structure of interest rates
3.3. Factors affecting structure of interest rate
determinations
3.4. Estimating Nominal interest rate
3WEEKs 4. Financial Markets In The Financial System
{8TH - 10TH} 4.1. Organization and Structure of Markets
4.2. Primary and secondary market
4.3. Money Market
4.4. Capital Market
4.4.1. Debt Market
4.4.2. Equity Market
4.5. Foreign Exchange Markets
4.6. The Derivative Market
2WEEKs 5. The Regulation of Financial Markets and Institutions
{11TH - 12TH} 5.1. Purpose of regulation
5.2. Nature and forms of Financial System
Regulation
5.3. Arguments regarding regulation
2WEEKs 6. Overview Of Ethiopian Financial System
{13TH - 14TH} 6.1. Financial Institutions In Ethiopia
6.2. Financial Markets In Ethiopia
6.3. Regulation of financial sector in Ethiopia
6.4. Ethiopian commodity exchange market and its
operation

Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem solving, and
Methods/strategy analysis. Take-home assignment will be given at the end of each chapter for submission within
a week. Solution to the assignments will be given once assignments are collected. Cases with
local relevance will also be given for each chapter for group of students to present in a class
room. The full and active participation of students is highly encouraged.
Assessment/Evaluation The evaluation scheme will be as follows:

Test 1 Test 2 Quiz1 Assignment 1 Final Total

15% 15% 5% 15% 50% 100%

BA in Accounting and Finance Draft Curriculum

Work load in hours
Hours Required
Self- Tota ECT
Assessme Tutoria Studie Assignme Advisi l Hrs S
Lectures Lab nts ls s nt ng
32 - 10 12 27 - - 81 3
Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-organized
manner. Besides, at the end of each class he/she gives reading assignment for the next class.
He/she will make sure that proper assessments is given. He/she is also responsible to give
feedback for each assessment.
Roles of the students The success of this course depends on the students’ individual and collective contribution to
the class discussions. Students are expected to participate voluntarily, or will be called upon, to
contribute to set exercises and problems. Students are also expected to read the assigned
readings and prepare the cases before each class so that they could contribute effectively to
class discussions. Students must attempt assignments by their own. Proficiency in this course
comes from individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.
Text and reference books Text Book:
 Fabozzi, Frank J, Franco Modigliani, Frank J. Jones. Financial Institutions
and Markets. 3rd Edition, USA
Reference Books
 Proclamations, Regulations, and Directives which govern the financial sector
 Saunders, Anthony and Marcia Millon Cornett. Financial markets and
institutions
 Rose, Peter S. Money and capital markets: The financial system in an
increasingly global economy. 5th Ed
 F. S. Mishkin and S. G. Eakins, Financial Markets and Institutions, Pearson
Education, 6th edition, 2009.
 M. R. Baye and D. W. Jansen, Money, Banking and Financial Markets,
AITBS, 1996
 Rakesh Mohan, Growth with Financial Stability-Central Banking in an
Emerging Market, Oxford University Press, 2011.
 L. M. Bhole and J. Mahukud, Financial Institutions and Markets,Tata
McGraw Hill, 5th edition, 2011.

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance

program BA degree in Accounting and Finance
Module Financial Institutions
Module Code AcFn-M2080
Course title Risk Management and Insurance

BA in Accounting and Finance Draft Curriculum

Course AcFn2082
Number
ETCTS 5
Credits
Contact 3
Hours (per
week)
Course After accomplishment of this course, students will be able to:-
Objectives &  Know basic concepts of risk
Competences to  Explain the basic classification of risk
be Acquired  Understand the principles of insurance
 Understand insurance Industry in Ethiopia
 Explain the nature and application of reinsurance
 Identify and measure business loss exposures.
 Discusses how to select among the major tools of risk management
 Measure, if not eliminate, exposures to loss or risk and analyze various class
of insurance contracts
Course Risk affects every aspect of an organization. The effects of risk are not confined within any
Description predictable boundaries; a single event can easily influence several areas of an organization at
once, producing consequences far beyond the immediate impact. The pervasiveness and
complexity of risk presents strong challenges to managers, one of the most important being the
coordination of risk management across areas within the organization. It deals with: the nature
and management of pure risks, insurance and reinsurance; risk concepts, classification of risks,
management of pure risks through various risk handling tools, industrial safety, general
principles of insurance and major classes of insurance, reinsurance and development &
regulation of the insurance Ethiopia. All chapters will address practices in the Ethiopian
insurance industry.
WEEKS Course Contents Reading
2WEEKs 1. Risk And Related Topics
{1ST- 2ND} 1.1. Risk defined
1.2. Risk vs. uncertainty
1.3. Risk and probability
1.4. Risk, peril and hazard
1.5. Classification of risk
1WEEK 2. The Risk Management
{3RD} 2.1. Risk management defined
2.2. Objectives of risk management
2.3. Steps in risk management process
2.3.1. Risk identification
2.3.2. Risk measurement
2.3.3. Selecting the appropriate tools
of risk management
2.3.4. Risk administration
2WEEKs 3. Insurance
{4TH - 5TH} 3.1 Insurance Defined
3.2 Basic characteristics of insurance
3.3 Fundamentals of insurable risk
3.4 Insurance and gambling compared
3.5 Insurance and Speculation compared.
3.6 Benefits and costs of insurance
3.6.1 Benefits of insurance to the
society
3.6.2 Cost of insurance to society
2WEEKs 4. Legal Principle Of Insurance Contract

BA in Accounting and Finance Draft Curriculum

{5TH - 6TH} 4.1. Principle of indemnity
4.2. Principle of insurable interest
4.3. Principle of subrogation
4.4. Principle of utmost good faith
4.5. Principle of contribution
4.6. Doctrine of proximate cause
2WEEKs 5. Life And Health Insurance
{7TH - 8TH} 5.1. Underwriting life insurance
5.2. Types of life insurance polices
5.3. Premium determination
5.4. Worker’s compensation insurance
5.5. Personal accident insurance
2WEEKs 6. Non-Life Insurance
{9TH - 10TH} 6.1. Motor insurance
6.2. Burglary and housekeeping insurance
6.3. Fire and lighting insurance
6.4. Marine insurance
6.5. Aviation insurance
6.6. Liability insurance
6.7. Pecuniary insurance
6.8. Fidelity guarantee insurance
6.9. Engineering insurance
1WEEK 7. Operations of Insurance Businesses
{11TH } 7.1. Rate Making
7.2. Production
7.3. Underwriting
7.4. Claim Settlements
1WEEK 8. Re-Insurance
{ 12TH} 8.1. Meaning of Re-insurance
8.2. Reason for Re-insurance
8.3. Types of Re-insurance
2WEEKs 9. The Insurance Business In Ethiopia
{13TH - 14TH} 9.1. Development of insurance in Ethiopia
9.2. Insurance companies and their operations
9.3. Regulation of insurance companies
9.3.1. Proclamation No. 746/2012
9.3.2. Proclamation No. 591/2008
9.3.3. NBE Directives
9.4. Types of insurance products offered by insurance
companies
9.5. Micro-insurance
9.6. EthioRe

Teaching & The teaching and learning methodology include lecturing, discussions, problem solving, and
Learning analysis. Take-home assignment will be given at the end of each chapter for submission
Methods/strategy within a week. Solution to the assignments will be given once assignments are collected.
Cases with local relevance will also be given for each chapter for group of students to present
in a class room. The full and active participation of students is highly encouraged.

Assessment/
Evaluation The evaluation scheme will be as follows:

Test Test Test Quiz1 Assignment 1 Final Total

1 2 3

BA in Accounting and Finance Draft Curriculum

 10% 10% 15% 5% 10% 50% 100%
Work load in
hours Hours Required
Self- Total Hrs ECTS
Lectur La Assessme Tutori Studi Assignm Advisi
es b nts als es ent ng
48 - 17 12 58 - - 135 5

Roles of the He/she will come to the class regularly on time and deliver the lecture in a well-organized
k9Instructor manner. Besides, at the end of each class he/she gives reading assignment for the next class.
He/she will make sure that proper assessments is given. He/she is also responsible to give
feedback for each assessment.
Roles of the The success of this course depends on the students’ individual and collective contribution to the
students class discussions. Students are expected to participate voluntarily, or will be called upon, to
contribute to set exercises and problems. Students are also expected to read the assigned
readings and prepare the cases before each class so that they could contribute effectively to
class discussions. Students must attempt assignments by their own. Proficiency in this course
comes from individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.
Text and  TeklegiorgisAssefa (2004), Risk Management and Insurance, Mega
reference books Printing PLC, MekelleUniversity.
 HailuZeleke, Risk and insurance. Lecturer, AAU.
 George E. Rejda, principles of Risk Management and Insurance,
6thed.1998,Addison-wesley.
 C. Arthur Williamsjrand Richard M. Heins. Risk Management and
Insurance , 4thed, 1981 McGraw-Hill
 Joel Bessis, Risk management in Banking, 2nd, 1998, Wiley.
 HailuZeleke, Insurance in Ethiopia, AAU.

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree in Accounting and Finance
Module Title Public Finance and Taxation
Module Code AcFn-M4090

Objective of the Upon the successful completion of this module, students should be able to:
module  Discuss the essence of public finance and taxation in theory and in Ethiopian context
 Apply basic Ethiopian tax concepts to various circumstances relating to the
employment, business and other income taxes

BA in Accounting and Finance Draft Curriculum

  Apply basic Ethiopian tax concepts to various circumstances relating to VAT,
turnover tax, excise taxes, and custom duty
Total ETCTS and ETCTS: 5
Credit Hours of the Credit Hours: 3
module
Course Title Public Finance & Tax Accounting
Course Number AcFn-4091
ETCTS Credits 5
Contact Hours (per 3
week)
Course Objectives & Upon the successful completion of this module, students should be able to:
Competences to be  Discuss the essence of public finance and taxation in theory and in Ethiopian
Acquired context
 Apply basic Ethiopian tax concepts to various circumstances relating to the
employment, business and other income taxes
 Apply basic Ethiopian tax concepts to various circumstances relating to VAT,
turnover tax, excise taxes, and custom duty
Course Description The course focuses on the taxing and spending activities of a government and their influence on
the allocation of resources and distribution of income in general and with special reference to
Ethiopia as per the new economic policy. Moreover, the course will provide a reliable foundation
in the core areas of public finance and Ethiopian taxation, and enable students understand the
operation of the Ethiopian tax system. The topics covered include: Introduction to public finance,
tools of public finance mainly taxation, analysis of the finance system of the Federal Democratic
Republic of Ethiopia with emphasis on the Taxation System.
WEEKS Course Contents Reading
3 Weeks (1st , 2nd & 3rd ) 1. Basics of Public Finance
1.1. Definition of public finance
1.2. Scope of public finance
1.3. The role of government in the economy
1.4. Public expenditure
1.5. Public revenue
1.6. Public debt
1.7. Public administration
1.8. Fiscal federalism
3 Weeks (4th 5th & 6th) 2. Meaning and Characteristics of Taxation
2.1. Objectives of taxation
2.2. Principles of taxation
2.3. Tax classifications
2.4. Tax rate structures
2.5. Shifting and incidence of taxation
2.6. Tax evasion, avoidance and delinquency

3 Weeks (7th , 8th & 9th ) 3. Public Finance in Ethiopia

3.1. Features of Ethiopian Federal Finance
3.2. Expenditure Assignment
3.3. Revenue Assignment
3.4. Intergovernmental Transfer
3.5. Borrowing
3.6. Trends of Ethiopian public revenues, expenditures, grants,
deficits, and debts
3.7. Budget and its process

6 Weeks (10th , 11th , 4. Ethiopian Tax System

12th , 13th ,14th , & 15th) 4.1. Structure of Ethiopian Tax System and Administration
BA in Accounting and Finance Draft Curriculum
 4.2. Income Taxes
4.3. Consumption Taxes
4.3.1. Value-Added Tax
4.3.2. Turnover Tax
4.3.3. Excise Tax
4.4. Stamp duties
4.5. Foreign Trade Taxes
4.5.1. Custom duties
4.5.2. Import Procedures
4.5.3. Export Procedures
4.5.4. Sur-Tax

1 Week (16th) 5. Investment Incentives

Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem solving, and
Methods/strategy analysis. Take-home assignment will be given at the end of each chapter for submission within
a week. Solution to the assignments will be given once assignments are collected. Cases with
local relevance will also be given for each chapter for group of students to present in a class
room. The full and active participation of students is highly encouraged.

Assessment/
Evaluation The evaluation scheme will be as follows:

Test Test Test Quiz1 Assignment 1 Final Total

1 2 3
10% 10% 15% 5% 10% 50% 100%

Work load in hours

Hours Required
Total
Self- ECTS
Hrs
Lectures Lab Assessments Tutorials Studies Assignment Advising
48 - 10 12 55 - - 135 5

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-organized
manner. Besides, at the end of each class he/she gives reading assignment for the next class.
He/she will make sure that proper assessments is given. He/she is also responsible to give
feedback for each assessment.
Roles of the students The success of this course depends on the students’ individual and collective contribution to the
class discussions. Students are expected to participate voluntarily, or will be called upon, to
contribute to set exercises and problems. Students are also expected to read the assigned readings
and prepare the cases before each class so that they could contribute effectively to class
discussions. Students must attempt assignments by their own. Proficiency in this course comes
from individual knowledge and understanding. Copying the works of others is considered as
serious offence and leads to disciplinary actions.
Text and reference books Text Book:
 Harvey S. Rosen, Public Finance, 4th edition, Richard D. Irwin, Inc., 1995.
Reference Books
 JutiuYucelik M. and Percy W.Kierstead “Ethiopia: Presumptive Taxation” IMF working
Paper. December 1994.
 Richard A. Musgrave and Peggy B. Musgrave, Public Finance in Theory and Practice,
2nd edition, McGraw Hill Inc. 1989.

BA in Accounting and Finance Draft Curriculum

  Taxation in Ethiopia. Ethiopian Chamber of Commerce Ethiopian Business
Development Services Network.Jan-2005.
 Various taxes Proclamations, Regulations, and directives.
Web Sites:
 http://www.erca.gov.et/
 http://www.mofec.gov.et/

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance

program BA degree in Accounting and Finance
Course Number AcFn4051
Course Title Investment and Portfolio Management
Degree Program BA Degree in Accounting and Finance
Module Project and Investment Analysis
Module no and code AcFn-M4050
ETCTS Credits 3
Contact Hours (per week) 2
Course Objectives & The course will enable students to understand different investment avenues and aware
Competences to be of the risk return of different investment alternatives and estimate the value of
Acquired securities so as to make valuable investment decisions.
Course Description This course provides an overview of the field of investment .it explains basic
concepts and methods useful in investment. The course also tries to imitate the
valuation of bond and stocks. It also covers fundamental and technical analysis as
well as portfolio construction and portfolio managements.
WEEKS Course Contents Reading
2WEEKs 1. Introduction to investment
{1ST} 1.1. What is investment
1.2. Investment alternatives
1.3. Investment companies
1.4. Security market
1.5. Basic investment transactions
1.6. Types of orders
2WEEKs 2. Regulations and administration of investments in
{2nD – 3RD} Ethiopia
2.1. Definition and Nature of Regulation
2.2. Principles of Good regulation in
investment
2.3. The Need to Regulate Investment
2.3.1. Regulation of Investment in Ethiopia
2.3.2. Constitutional Framework
Investment in Ethiopia
2.3.3. Economic Policy of Ethiopia

BA in Accounting and Finance Draft Curriculum

 2.3.4. Areas of Investment Reserved for
Domestic Investors
2.3.5. Sectors Open to Ethiopian Nationals
2.3.6. Sectors Open to the state
2.3.7. Investment Procedures
2.3.8. Business License
2.3.9. Restrictions on Foreign Direct
Investment
2.4. Accounting entries and implications
on reporting (general purpose and for tax
purpose)

1WEEK 3. Risk and return

{4TH} 3.1. Concepts of Risk and Return
3.2. Measuring historical risk
3.3. Measuring historical return
3.4. Measuring expected risk and return
2WEEKs 4. Fixed income securities
{5TH - 6TH} a. Bond characteristic
b. Bond price
c. Bond yield
d. Risks in bond
e. Rating of bonds
2WEEKs 5. Stock and equity valuation
{7TH - 8TH} 5.1. Stock characteristic
5.2. Dividend discount model
5.3. Free cash flow model
5.4. Earning multiplier approach
1WEEK 6. Security analysis
{9TH} 6.1. Macro-economic analysis
6.2. Industry analysis
6.3. Company analysis
6.4. Technical analysis
1WEEK 7. Portfolio theory
{10TH} 7.1. Diversification and portfolio risk
7.2. Portfolio risk and return
7.3. Capital allocation between risky and risk free
assets
7.4. Optimum risky portfolio
2WEEKs 8. Derivative instruments
{11TH - 12TH} 8.1. The nature of derivatives
8.2. Options and futures: payoffs
8.3. Derivatives as risk management (hedging)
tools
2WEEKs 9. Portfolio Management
{13TH - 14TH} 9.1. Portfolio performance evaluation
9.2. The process of portfolio management
9.3. Active portfolio management
9.4. International portfolio management
Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem
Methods/strategy solving, and analysis. Take-home assignment will be given at the end of each
chapter for submission within a week. Solution to the assignments will be given
once assignments are collected. Cases with local relevance will also be given for
group of students to present in a class room. The full and active participation of

BA in Accounting and Finance Draft Curriculum

 students is highly encouraged.
Assessment/Evaluation The evaluation scheme will be as follows:
Test 1 Test 2 Quiz Assignme Final Total
nt
15% 10% 5% 20% 50% 100%
Work load in hours
Hours Required
Tota
Self- EC
l
Lecture La Assessmen Tutorial Studie Assignme Advisi TS
Hrs
s b ts s s nt ng
48 - 10 12 55 - - 135 5

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-
organized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that a proper assessment is
given. He/she is also responsible to give feedback for each assessment.
Roles of the students The success of this course depends on the students’ individual and collective
contribution to the class discussions. Students are expected to participate voluntarily,
or will be called upon, to contribute to set exercises and problems. Students are also
expected to read the assigned readings and prepare the cases before each class so that
they could contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from individual
knowledge and understanding. Copying the works of others is considered as serious
offence and leads to disciplinary actions.
Text and reference books Text Book:
Charles P. Jones, Investments: analysis and Management, 7th edition
Reference Books
 Robert C. Radcliff, Investments: Concept, analysis and Strategy, 4th
edition,
 Frank K. Reilly & Keith Brown, Investment Analysis and portfolio
Management, 7th edition.
 Bodie, Kane & Marcus. Investments. 4th edition.
 Zvi Bodie, Investments, 6th edition, MCGraw-Hill Companies
 Chandra, P. Investments Analysis Portfolio management. 3rd
edition.
 Elton, E.J.& Guruber,M.J.. Modern Portfolio Theory and
Investment Analysis. 5th edition.
 Avadhani,V.A Security Analysis and Portfolio Management. 9th
edition

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

BA in Accounting and Finance Draft Curriculum

Department Accounting and Finance
program BA degree in Accounting and Finance
Module Title Project and Investment Analysis
Module code AcFn-M4050
Objective of the Upon the successful completion of this module, students should be able to:
module  Identify viable business projects, develop feasibility study, and advise
investors on the feasibility of the projects
 Identify, analyses and interpret possible investment opportunities (other than
projects)
Total ETCTS and ETCTS: 8
Credit Hours of the Credit Hours: 5
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
AcFn 4052 Project Analysis & Evaluation 3 5
AcFn 4051 Investment and Portfolio Management 2 3
Course Information
Course Number AcFn4052
Course Title Project Analysis & Evaluation
Degree Program BA Degree in Accounting and Finance
Module Project and Investment Analysis
Module No and Code AcFn-M4050
Pre-requisite Financial Management II (AcFn-2102), Principles of Marketing (Mgmt-1052), Introduction to
Management (Mgmt-1051)
ETCTS Credits 5
Contact Hours (per 3
week)
Course Objectives & This course aims to help students create an understanding of the processes, techniques, and
Competences to be procedures of project identification, formulation, appraising, planning and organizing. It also
Acquired provides highlights on project socio-economic and impact analysis, and project management,
monitoring and evaluation. .
Course Description The course deals with the different stages of project analysis and evaluation. Major topics
covered include: national plans and programs; the project life cycle; market/commercial
analysis; technical analysis; organization and management analysis; environmental impact
assessment; financial analysis; risk and uncertainty analysis; , socio-economic analysis, project
appraisal criteria and techniques; and project management.
WEEKS Course Contents Reading
1WEEK 1. Introduction to Project
{1ST} 1.1. Definition of a Project
1.2. Classification of a Project
1.3. Characteristics/features of a Project
1.4. Project and the Macro Plan (State and Corporate)

1WEEKs 2. Project Cycle

{2ND } 2.1. UNIDO’s Project Cycle (UNIDO Model)
2.2. BAUM’s Project Cycle (BAUM’s Model, 1978)
2.3. S Choudhury’s Project Life Cycle (1988)
2.4. Project Clearance Report (PCR)
2.5. Management Approach to Project Cycle
1WEEK 3. Project Identification
{3RD} 3.1. Project Identification
3.2. Source of Project Ideas
3.3. Project Concepts and Profiles

BA in Accounting and Finance Draft Curriculum

 3.4. Prioritization and Ranking
3.5. Opportunity, pre-feasibility, feasibility and support
studies
5WEEKs 4. Market/Commercial Analysis of Project
{4TH - 8TH} 4.1. Product description
4.2. Characterization of potential customers and demand
forecasting
4.3. Characterization of competitors and supply
forecasting
4.4. Marketing strategy
4.5. Revenue and marketing cost forecasting

5. Technical Analysis of Project

5.1. Plant Capacity and Production Program
5.2. Raw Materials, supplies and utility study
5.3. Location and site selection
5.4. Technology and Engineering studies
5.5. Structure and civil work study
5.6. Plant and equipment study
5.7. Project charts and layouts
5.8. Production cost estimation (materials, utilities and
depreciation)

6. Organization and Management Study

6.1. Project organization and management
6.2. Organizational structure
6.3. Human resource requirement planning
6.4. Operational and financial manuals
6.5. Organization and management cost forecasting

7. Environmental Impact Assessment

7.1. Defining and identifying adverse impacts
7.2. Identifying mitigation strategies
7.3. Impact mitigation cost forecasting

2WEEKs 8. Financial Analysis of Projects

{9TH } 8.1. Financial analysis basic
8.2. Measuring Project cash flows
8.3. Non-discounted cash flow approaches
8.4. Discounted cash flow approaches
8.5. Criteria for Investment Decision
8.6. Project financing alternatives
3WEEKs 9. Risk and uncertainty analysis
{10TH - 12TH} 9.1. Project risk, uncertainty, assumption, issue
and constraints
9.2. Risk identification
9.3. Risk assessment
9.4. Risk response planning
9.5. Determination of contingency fund

10. Socio-Economic Analysis of Projects

10.1. Rational for Economic Analysis
10.2. Valuation and Shadow Prices
10.3. Basic Principle of Shadow Price

BA in Accounting and Finance Draft Curriculum

 10.4. Use of Conversion Factor
10.5. Source of Shadow Prices
10.6. World Price System of Economic Analysis(Little-
Mirrlees Method)
10.7. Domestic Price System of Economic
Analysis (UNIDO Method)
2WEEKs 11. Project Management
{13TH - 14TH} 11.1. Project implementation process
11.2. Project versus operations management
11.3. Project implementation planning and
organizing
11.4. Managing the Implementation Process
11.5. Project constraints
11.6. Project and project management
success/failure factors
11.7. Project Monitoring
11.8. Project Evaluation
11.9. Project Impact Analysis
11.10. Reporting evaluation results
Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem solving, and
Methods/strategy analysis. Take-home assignment will be given at the end of each chapter for submission within
a week. Solution to the assignments will be given once assignments are collected. Cases with
local relevance will also be given for each chapter for group of students to present in a
classroom. The full and active participation of students is highly encouraged.

Assessment/ The evaluation scheme will be as follows:

Evaluation Test Test Quiz1 Project Paper Final Total
1 2
10% 10% 10% 20% 50% 100%
Work load in hours
Hours Required
Total
Self- ECTS
Hrs
Lectures Lab Assessments Tutorials Studies Assignment Advising
48 - 10 12 55 - - 135 5

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-organized
manner. Besides, at the end of each class he/she gives reading assignment for the next class.
He/she will make sure that proper assessments is given. He/she is also responsible to give
feedback for each assessment.
Roles of the students The success of this course depends on the students’ individual and collective contribution to the
class discussions. Students are expected to participate voluntarily, or will be called upon, to
contribute to set exercises and problems. Students are also expected to read the assigned readings
and prepare the cases before each class so that they could contribute effectively to class
discussions. Students must attempt assignments by their own. Proficiency in this course comes
from individual knowledge and understanding. Copying the works of others is considered as
serious offence and leads to disciplinary actions.
Text and reference books Text Book:
 Behrens, W. & Hawranek, P. (1991). Manual for the Preparation of Industrial
Feasibility Studies (Newly revised and ‘k3expanded edition). Vienna: United Nations
Industrial Development Organization.

 Chandara, P. (2009). Projects: Planning, Analysis, Selection, Financing,

BA in Accounting and Finance Draft Curriculum

 Implementation, and Review (7th ed.). New Delhi: Tata McGraw Hill

Reference Books
 Baker, H.K. & Powell. G.E. (2005). Understanding Financial Management-A
practical Guide. Massachusetts: Blackwell Publishing.
 Baker, H. K & Powell, G.E. (2011). Capital Budgeting Valuation: Financial
Analysis for Today’s Investment Projects. New Jersey: John Wiley & Sons, Inc.
 Dayananda, D., Irons, R., Harrison, S., Herbohn, J. & Rowland, P. (2002).
Capital Budgeting: Financial Appraisal of Investment Projects. Cambridge:
Cambridge University Press.
 FDRE Ministry of Finance and Economic Development (MoFED). (2006).
Guidelines for the preparation of public sector project. Addis Ababa: MoFED.
 Greene, J. & Stellman, A. (2007). Head First PMP. California: O’Reilly
Media, Inc.
 Hillson, D. (2003). Effective opportunity management for projects: Exploiting
positive risk. CRC Press.
 Hillson, D. (2009). Managing risk in projects. Gower Publishing, Ltd..
 Kerzner, H. (2009). Project Management: A systems approach to planning,
scheduling and controlling (10th ed.). New Jersey: John Wiley & Sons, Inc.
 Mian, M. (2011). Project Economics and Decision Analysis (Vol. I):
Deterministic models (2nd Ed.). Oklahoma: PennWell Corporation.
 Mian, M. (2011). Project Economics and Decision Analysis (Vol. II):
Probabilistic Models. Oklahoma: PennWell Corporation.
 Potts, D. (2002). Project planning and analysis for development. London:
Lynne Rienner Publishers, Inc.
 Project Management Institute. (2013). A guide to the project management body
of knowledge (5th ed.). Pennsylvania: Project Management Institute, Inc.
 Samset, K. (2010). Early Project Appraisal: Making the Initial Choices.
London: Palgrave Macmillan.
 Tiffin, R. (1999). Practical Techniques for Effective Project Investment
Appraisal. London: Hawksmere plc.
 Turner, R. (2009). The Handbook of Project-Based Management: Leading
Strategic Change in Organizations (3rd ed.). London: McGraw-Hill Companies, Inc.
 Vanhoucke, M. (2014). Integrated Project Management and Control: First
Comes the Theory, then The Practice. London: Springer.

BA in Accounting and Finance Draft Curriculum

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title Research in Accounting and Finance
Module Number AcFn-M3110
Objective of the Upon the successful completion of this module, students should be able to:
module  Apply business research methods in doing research
 Have foundation knowledge for scientific reasoning and solutions for business problems
 explain the various tools and techniques of research
 Discuss sources of data and data collection techniques
 Prepare and present essay based of real-world practices
Total ETCTS and ETCTS: 5
Credit Hours of the Credit Hours: 3
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
AcFn 2131 Research Methods in Accounting & Finance 3 5
Course Information
Course Number AcFn 3111
Course Title Research Methods in Accounting & Finance
Degree Program BA Degree in Accounting and Finance
Module Research in Accounting and Finance
Module No and Code AcFn-M3110
ETCTS Credits 5
Contact Hours (per 3

BA in Accounting and Finance Draft Curriculum

week)
Course Objectives & After successfully completing this course, the students should be able to:
Competences to be  Apply business research methods in doing research
Acquired  have foundation knowledge for scientific reasoning and solutions for business problems
 Implement the research process in doing research,
 prepare research proposal for a project
 explain the various tools and techniques of research
 apply various methodologies of social research to solve Business problems
 define The sources of data and data collection techniques
Course Description This course deals with the role of research; the method of scientific inquiry; experimentation, fact
finding, design of data collection methods, and analysis of collected data and interpretation of
results, and formulation of business related research projects by students.
WEEKS Course Contents Reading
1WEEK 1. Concepts of Scientific Research
{1ST} 1.1. The Concept of Research
1.1.1. Defining research
1.1.2. Factors stimulating research
1.1.3. Purpose of Studying Research methods
1.1.4. Importance of research
1.1.5. Motivation for research
1.1.6. Managerial value of research
1.1.7. Characteristics of good research
1.2. Types of Research
1.2.1. Basic research
1.2.2. Applied research
1.2.3. Quantitative research
1.2.4. Qualitative research
1.2.5. Exploratory research
1.2.6. Descriptive research
1.2.7. Causal research
1.3. The systematic process of Research
1.3.1. Determining /recognizing a research problem
1.3.2. Formulating a hypothesis/ research question
1.3.3. Designing the study
1.3.4. Developing instrument for collecting data
1.3.5. Collecting data
1.3.6. Analyzing the data
1.3.7. Determining the implications & findings
1.3.8. Making recommendations
4WEEKs 2. Formulation of the Research problem
{2ND- 5TH} 2.1. What is research problem
2.1.1. Defining the research problem
2.1.2. Sources of research problem
2.1.3. Guidelines for the statement of the
problem
2.2. Hypothesis formulation
2.2.1. Defining hypothesis
2.2.2. Hypothesis versus research problem
2.2.3. Possible sources of hypothesis
2.2.4. Null and Alternative hypothesis
2.2.5. Basic characteristics of good
hypothesis
2.3. Process of testing hypothesis
2.3.1. State the hypothesis

BA in Accounting and Finance Draft Curriculum

 2.3.2. Determine the appropriate test statistics
2.3.3. Specify the significance level
2.3.4. Determine the decision rule
2.3.5. Collect data & perform the needed
conclusion
2.3.6. decide to reject or not reject and
produce conclusion
2WEEKs 3. Developing a Research proposal
{6TH - 7TH} 3.1. The purpose Research proposal
3.2. Structureof a Research Proposal
3.2.1. Background of the study
3.2.2. Statement of the problem
3.2.3. Research Objectives
3.2.4. Research Hypothesis
3.2.5. Significance of the Research
3.2.6. Literature Review
3.2.7. Research methodology
3.2.8. Work plan and Budget / Logistics
3.2.9. Other sections of the proposal ( cover
page , Abstract , Reference
3.2.10. Reference citation
3.2.11. Proposal writing (written Assignment )
2WEEKs 4. Sampling Design
{8TH - 9TH} 4.1. Sampling Design
4.2. Census and sample survey
4.3. The Need for sampling
4.4. Steps in sampling Design
4.5. Criteria for selecting a sampling procedures
4.6. Types of sample Design
4.7. Probability sampling Design
4.8. Non probability sampling Design
2WEEKs 5. The sources and collection of Data
{10TH - 11TH} 5.1. Types and sources of Data
5.2. Methods of primary Data collection
5.3. Methods of secondary Data collection
3WEEKs 6. Methods of data analysis and analysis software
{12TH - 14TH} 6.1. Descriptive versus inferential data analysis
6.2. Spread sheet application in data analysis
6.3. Software application in data analysis (SPSS, STATA, E-
view)
6.4. Article review

Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem solving, and
Methods/strategy analysis. Take-home assignment will be given at the end of each chapter for submission within
a week. Solution to the assignments will be given once assignments are collected. Cases with
local relevance will also be given for each chapter for group of students to present in a class
room. The full and active participation of students is highly encouraged.
Assessment/ The evaluation scheme will be as follows:
Evaluation Test Assignment Assignment Research Final Total
I II proposal
15% 10% 10% 15% 50% 100%

BA in Accounting and Finance Draft Curriculum

Work load in hours
Hours Required
Total
Self- ECTS
Hrs
Lectures Lab Assessments Tutorials Studies Assignment Advising
48 - 10 12 55 - - 135 5

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-organized
manner. Besides, at the end of each class he/she gives reading assignment for the next class.
He/she will make sure that proper assessments is given. He/she is also responsible to give
feedback for each assessment.
Roles of the students The success of this course depends on the students’ individual and collective contribution to the
class discussions. Students are expected to participate voluntarily, or will be called upon, to
contribute to set exercises and problems. Students are also expected to read the assigned readings
and prepare the cases before each class so that they could contribute effectively to class
discussions. Students must attempt assignments by their own. Proficiency in this course comes
from individual knowledge and understanding. Copying the works of others is considered as
serious offence and leads to disciplinary actions.
Text and reference books Reference Books
 Zikmund William G: Business Research Methods, 7th Edition, 2003.
 C. William Emory, Donald R. Cooper. Business Research Methods, 4th
ed., 1991.
 Wallace A. W., Accounting research methods: Do the facts speak for
themselves?

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program Accounting and Finance
Module Title Accounting Information Systems
Module Code AcFn-M4120
Objective of the Upon the successful completion of this module, students should be able to:
module  Explain the fundamental Information Technology concepts that underpin business
information systems;
 Be competent in the use of a computer, produce documents, design spreadsheets and
make a presentation;
 Identify AIS control and security threats and recommend preventing/mitigating strategies;
 Develop understanding about fundamental concepts of database technology and data
modeling and apply the knowledge gained to develop AIS data model;
 Have basic skill on the use of major accounting software
Total ETCTS and ETCTS: 10
Credit Hours of the Credit Hours: 6
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS

BA in Accounting and Finance Draft Curriculum

AcFn 4121 Accounting Information System 3 5
AcFn 4122 Accounting Software Application 3 5
Course Information
Course Number AcFn 4121
Course Title Accounting Information System
Degree Program BA Degree in Accounting and Finance
Module Accounting Information System
Module Code AcFn-M4120
ETCTS Credits 5
Contact Hours (per 3
week)
Course Objectives & After successfully completing this course, the students should be able to:
Competences to be • Analyze, document and evaluate business activities performed by firms with in major
Acquired transaction cycles;
 Identify AIS control and security threats and recommend preventing/mitigating strategies;
 Understand the models, techniques, and tools for Information Systems Analysis and
Design in general and AIS in particular;
 Develop skills in documenting Accounting Systems;
 Develop understanding about fundamental concepts of database technology and data
modeling and apply the knowledge gained to develop AIS data model;
 Set up an accounting system using the a general ledger software package: and
 Develop working knowledge about database applications.
Course Description The course is designed to instill the knowledge and skill Accountants require to improve the
design and function of the Accounting Information Systems through harnessing the current state of
the art Information Technology. The course introduces the techniques and methodologies used to
design and develop Information System in general and Accounting System in particular. It also
familiarizes students to Database Management System (Ms Access).
WEEKS Course Contents Reading
2WEEKs 1. Accounting Information Systems: An Overview
{1ST – 2ND} 1.1. An Overview of AIS
1.2. Business Processes/Activities/Decisions/ and
Information Needs
1.3. Scope of AIS
1.4. Uses of AIS and Role of Accounts in Relation
to AIS
2WEEKs 2. Overview of Business Processes
{3RD - 4TH} 2.1. Business Processes and Events
2.2. Identifying Events in Business Process
2.3. Organizing data in an AIS
2.4. Types of Files and Data
2.5. Events and Activities
2WEEKs 3. The System Development Process
{5TH - 6TH} 3.1. System Development and Documentation
Tools and Techniques: DFD, and Flow Chart
3.2. System Development Processes
(Methodology, System Investigation, Planning,
Analysis, Design, Implementation)
2WEEKs 4. Relational Databases
{7TH - 9TH} 4.1. Database Systems
4.2. Database Design Process
4.3. The REA Data Model
4.4. Database Systems and Future of Accounting
2WEEKs 5. Transaction Cycles and Accounting Applications

BA in Accounting and Finance Draft Curriculum

{10TH - 11TH} 5.1.
Organizing Accounting Applications
5.2.
Processing Modes
5.3.
The Revenue Cycle
5.4.
The Expenditure Cycle
5.5. General Ledger and Reporting System
2WEEKs 6. Control and Audit of AIS
{12TH - 14TH} 6.1. Overview of Control Concepts
6.2. Information System Control
6.3. Computer Controls and Security
6.4. Overview of Auditing of Computer Based IS

Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem solving, and
Methods/strategy analysis. Take-home assignment will be given at the end of each chapter for submission within a
week. Solution to the assignments will be given once assignments are collected. Cases with
local relevance will also be given for each chapter for group of students to present in a class
room. The full and active participation of students is highly encouraged.
Assessment/ The evaluation scheme will be as follows:
Evaluation Test Test Test Quiz1 Assignment 1 Final Total
1 2 3
10% 10% 15% 5% 10% 50% 100%
Work load in hours
Hours Required
Total
Self- ECTS
Hrs
Lectures Lab Assessments Tutorials Studies Assignment Advising
48 20 10 12 45 - - 135 5

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-organized
manner. Besides, at the end of each class he/she gives reading assignment for the next class.
He/she will make sure that proper assessments is given. He/she is also responsible to give
feedback for each assessment.
Roles of the students The success of this course depends on the students’ individual and collective contribution to the
class discussions. Students are expected to participate voluntarily, or will be called upon, to
contribute to set exercises and problems. Students are also expected to read the assigned readings
and prepare the cases before each class so that they could contribute effectively to class
discussions. Students must attempt assignments by their own. Proficiency in this course comes
from individual knowledge and understanding. Copying the works of others is considered as
serious offence and leads to disciplinary actions.
Text and reference Text Book:
books  Romney and Steinbart, 2007: Accounting Information Systems, 11 thed,
Prentice Hall, Inc. (http://www.prenhall.com/romney)
Reference Books
 Bodnar and Hopwood, 1998. Accounting Information Systems, 7 th Edition, Prentice
Hall, Inc.
 A.Hall, 1998. Accounting Information Systems, 2nd Edition, West Publishing Co.
 Moscove and et. al., 1997. Core concepts of Accounting Information Systems, 5 th
Edition, John Wiley and Sons, Inc.
 Hoffer and et. al., 1999. Modern Systems Analysis and Design, 2 nd Edition, Addison
Wesley Longman, Inc.
 Gelinas et al, 1999. Accounting Information Systems, 4 th Edition, South Western
Publishing Co. USA.
 Boockholdt, 1999. Accounting Information Systems, 5th Edition, Irwin/McGraw Hill.
 Jones Rama, 2003. Accounting Information System: A Business Process Approach.

BA in Accounting and Finance Draft Curriculum

  Pressman, Rogers S., 2005. Software Engineering: A practitioner’s approach.
 Whiten J.L; Bentley L.D; Dottman, K.C., 2000. System Analysis and Design Methods.

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Course Information

Course code ACFN 4122

Course Title Accounting Software Application

Degree BA Degree in Accounting and Finance

Program

Module Accounting Information System

Module No ACFN-M4120
and Code

Module
Coordinator

Lecturer

BA in Accounting and Finance Draft Curriculum

ETCTS 5
Credits

Contact 3
Hours (per
week)

Course After successfully completing this course, the students should be able to:
Objectives
 Explain the difference between system software and application software
 Describe the need for accounting software
 Understand IT as an indispensable complement to the accounting profession
 Use excel to manage accounting data and transactions
 Use Peachtree to generate accounting reports
Course The accounting environment is getting more sophisticated and dynamic as the
Description information and communication technology grows. This calls the professionals in
accounting and finance to get in touch with the advancement in science and technology.
Thus, this course is designed to acquaint students with some of the basic applications
software that are commonly used by accounting and finance professionals for different
organizations. The course initially introduces students with the application of excel or
the spreadsheet in accounting, and then, dwells much on Peachtree accounting.

WEEKS Course Contents Reading

1 1: Overview of accounting software applications

 Software vs. hardware

 System software vs application software
 The need for accounting software
 Varieties of accounting software in use
 IT and the accounting profession

2,3,4,5,6 2: Excel for accounting and finance professionals

 Overview of the excel application

 Keyboard shortcuts
 Hiding rows and columns
 Navigating between workbooks and files
 Use of excel with styles
 Controlling data with tables and conditional summing
 Major excel lookup functions
 The PivotTable functionality and capabilities
 Managing accounting data and transactions using excel
7,8,9 2. Basics of Peachtree accounting software
 Overview of the Peachtree accounting software
 Creating a company
 Setting up general ledger accounts
BA in Accounting and Finance Draft Curriculum
  Setting up customers
 Setting up vendors
 Setting up inventory
 Setting up payroll
 Setting up jobs
10,11,12,13 4: Managing transactions in Peachtree

 Customer transactions
 Vendor transactions
 Inventory transactions
 Payroll transactions
14,15,16 5: managing tasks and generating reports in Peachtree

 General journal and banking tasks

 Other tasks and transactions
 Generating reports
Widely used accounting softwares are covered

Teaching & The teaching and learning methodology include lecturing, discussions, problem solving, and
Learning analysis. Take-home assignment will be given at the end of each chapter for submission
Methods/strate within a week. Solution to the assignments will be given once assignments are collected.
gy Cases with local relevance will also be given for each chapter for group of students to
present in a class room. The full and active participation of students is highly encouraged.

Assessment/
Evaluation
The evaluation scheme will be as follows:

Test Test Test Quiz1 Assignment Final Total

1 2 3 1

10% 10% 15% 5% 10% 50% 100%

BA in Accounting and Finance Draft Curriculum

 Work load in
Hours Required
hours
ECT
Self- Total Hrs
S
Assessment Tutorial Studie Advisin
Lectures Lab s s s Assignment g

16 48 10 16 35 10 - 135 3

Roles of the He/she will come to the class regularly on time and deliver the lecture in a well-organized
Instructor manner. The instructor is required to make sure that computer lab is ready for class,
necessary accounting software is installed in the computers, and timetable for practice in
the lab is scheduled and students are making practice in the lab as per the timetable. At the
end of each class, he/she gives reading assignment for the next class. He/she will make
sure that proper assessments are given. He/she is also responsible to give feedback for
each assessment.

Roles of the The success of this course depends on the students’ individual and collective contribution
students to the class discussions. Students are expected to participate voluntarily, or will be called
upon, to contribute to set exercises and problems. Students are also expected to read the
assigned readings and prepare the cases before each class so that they could contribute
effectively to class discussions. Students must attempt assignments by their own.
Proficiency in this course comes from individual knowledge and understanding. Copying
the works of others is considered as serious offence and leads to disciplinary actions. Last
but not least, students are required to make practice in the lab as per the timetable
scheduled by the course instructor.

Text and Text

reference
 Deborah Bean, Learn Peachtree Accounting, Wordware Peachtree Publishing, 2002
books
 Bonnie Biafore,The Official Intuit Guide, Quick Books the missing guide, 2013

Name of University: Jimma University

Name of College/Faculty: BECO

BA in Accounting and Finance Draft Curriculum

Name of Department: Accounting and Finance Program

Department Accounting and Finance

Program BA degree in Accounting and Finance Program
Course Number AcFn 2131
Course Title Business Mathematics
Module Computational and Quantitative Methods for Finance
Module No and Code AcFn-M2130
ETCTS Credits 5
Contact Hours (per 3
week)
Course Objectives & At the end of this course, students should be able to
Competences to be
Acquired  Differentiate the various techniques of mathematics that can be employed in
solving business problems
 Identify the way mathematical techniques are utilized
 Appreciate the importance of mathematics in solving real world business
problems
 Use different mathematical techniques for supporting managerial Decisions
 Analyze real managerial problems using mathematical tools
Course Description Business Mathematics is one of the preliminary quantitative aids to decision
making that offers the decision-maker a method of evaluating every possible
alternative (act or course of action) by using various techniques to know the
potential outcomes. This course is designed to expose finance students to the basic
concepts and area of managerial application of mathematics for decision making.
Topics include: linear equations and their applications, matrix algebra and its
applications, Markov chain analysis, linear programming, mathematics of finance,
elements and application of calculus.
WEEKS
3 WEEKS 1. Linear Equations and Their Interpretative Applications
1.1. Linear Equations, Functions and Graphs
(1st, 2nd and 3rd) 1.2. Applications of Linear Equations
1.2.1. Linear Cost Output Relations,
1.2.2. Cost, Total Revenue, and Total Profit
1.2.3. Break Even Analysis: Model and Solutions
3 WEEKS 2. Matrix Algebra And Its Applications
2.1. Matrix Concepts
( 4th, 5th & 6th) 2.2. Dimensions and Types of Matrix
2.3. Matrix Operations and Techniques
2.4. Inverse of a Matrix
2.5. Matrix Applications
2.6. Solving Systems of Linear Equations
2.7. Markov Chains: Concepts, Models and Solutions
3. Introduction To Linear Programming
3.1. Concepts
3.2. Formulation of Linear Programming Models
3.3. The Maximization Problem
3.4. The Minimization Problem
3.5. Solution Approaches to Linear Programming Problem
BA in Accounting and Finance Draft Curriculum
 3.5.1. Graphic Approach
3.5.2. Algebraic (Simplex) Approach
4. Mathematics Of Finance
4.1. Overview of exponential and logarithmic functions
4.2. Simple Interest and Discount
4.2.1. Computing Simple Interest
4.2.2. Promissory Notes and Bank Discount
4.3. Compound Interest
4.3.1. Compound Amount (Maturity Value)
4.3.2. Present Value (Principal) of Compound Amount
4.3.3. Nominal and Effective Interest Rate
4.4. Ordinary Annuities
4.4.1. Sum of Ordinary Annuity
4.4.2. Sinking Fund Payments
4.4.3. Present Value of Ordinary Annuity
4.4.4. Amortization
4.5. Mortgage Payments
5. Elements and Applications of Calculus
5.1. Differential Calculus
5.1.1. Concept
5.1.2. Rules of Differentiation
5.1.3. First and Second Derivative for Extreme
5.1.4. Business Application of Differential Calculus
5.1.5. Marginal Analysis
5.1.6. Optimization Problems
5.2. Integral Calculus
5.2.1. Concept
5.2.2. Indefinite and Definite Integration
5.2.3. Rules of Integration
5.2.4. Business Applications of Integral calculus
5.2.5. Finding Total functions
5.2.6. Area problems
Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem
Methods/strategy solving, and analysis. Take-home assignment will be given at the end of each
chapter for submission within a week. Solution to the assignments will be given
once assignments are collected. Cases with local relevance will also be given for
each chapter for group of students to present in a class room. The full and active
participation of students is highly encouraged.
Assessment/ Test 1 Test 2 Test 3 Quiz1 Assignment 1 Final Total
Evaluation
10% 10% 10% 10% 10% 50% 100%

Ch. 1 Ch. 2 Ch. 3-4 Ch. 5 - All Chap

Work load in hours

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-
organized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments is
given. He/she is also responsible to give feedback for each assessment.

BA in Accounting and Finance Draft Curriculum

Roles of the students The success of this course depends on the students’ individual and collective
contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and problems.
Students are also expected to read the assigned readings and prepare the cases
before each class so that they could contribute effectively to class discussions.
Students must attempt assignments by their own. Proficiency in this course comes
from individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.
Text and reference books Text Book:

• Bowen Earl. Mathematics with applications in Business and Economics, 10th.

1987
Reference Books

 Salezman S. A. etal. Mathematics for Business. 8th Ed. 2007, Pearson

Publishing limited.
 Nelda W. Roueche and Virginia H. Graves. Business Mathematics, 6th ed,
1993, Prentice Hall Limited
 Ronald E. Larson and Bruce H. Edwards. Finite Mathematics with Calculus,
1991
 Ann j. Hughes. Applied Mathematics: For Business, Economics, and the social
Science, 1983.

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance

Program BA degree in Accounting and Finance Program
Course Number AcFn2132
Course Title Business Statistics
Degree Program BA Degree in Accounting and Finance
Module Computing and Quantitative Method for Business
Module No and Code AcFn-M2130
ETCTS Credits 5
Contact Hours (per 3

BA in Accounting and Finance Draft Curriculum

week)
Course Objectives & The objective of this course is thus to discuss the theoretical aspects of statistics and then
Competences to be focus on its practical applications in business decision making, which modern managers
Acquired
and decision makers are expected to be armed with on the face of considerable
uncertainty. Besides, it is also to create know-how to students on various application
areas and benefit of statistical in business.

This course aims:

 To familiarize students about the use & application of various statistical tools in the
field of financial decision making
 To enable students make valid inference from data
 To enable students to construct and test different types of hypothesis
 To enable students to find correlation between variables
 How to apply the statistical tests in the preparation of Research report.
 To enable students appreciate the application of statistics in every areas of
activities in business and industry such as production, financial analysis,
distribution, market research, manpower planning.

Course Description The use of statistical knowledge in the field of business aid dated many years back. In
recent years, an understanding of statistical methods, techniques, and the skills to make
use of them had widely been recognized more than before. It is essential for anyone
making business decisions on the basis of data to possess a clear understanding of
statistics.

Among other, the vast and fast changing technological, financial and economic setting has
necessitated an organized use and extensive application of statistical tools to business
decision making. Statistics has proved useful in many ways. Such as in establishing
relationship, making predications, and providing solution to the many problems of
business operations and managerial decision Statistics is widely applied in production
and quality control, marketing research, manpower planning, finance, etc.

WEEKS
2 WEEKS 1. Statistics Refresher
1.1. Introduction
{1ST&2ND } 1.1.1. Definition
1.1.2. Areas (types) of statistics: Descriptive, Inferential
1.1.3. Importance (uses) of statistics
1.2. Descriptive Statistics (Independent Review)
1.2.1. Statistical data (meaning, types, sources, processing and
methods of obtaining data)
1.2.2. Organization of descriptive data (tabular presentation;
frequency distribution, graphical presentation;
histogram, bar graphs, pie charts, the frequency
polygon, the give.)
1.2.3. Summarizing data
1.2.4. Measures of location or central tendency: the arithmetic

BA in Accounting and Finance Draft Curriculum

 mean, the median, the mode.
1.2.5. Measures of dispersion or variation: the range,
percentiles, the variance and standard deviation, the
coefficient of variation, skew ness.
2 WEEKS 2. Sampling & Sampling Distributions
2.1. Sampling Theory
{5TH&6TH } 2.1.1. Basic Definitions
2.1.2. The need for samples
2.1.3. Designing and conducting a sampling study
2.1.4. Bias and errors in sampling, non-sampling errors
2.1.5. Types of samples- random and non-random samples

2.2. Sampling Distributions

2.2.1. Definitions
2.2.2. Sampling distributions of the mean and proportion
2.2.3. Sampling distribution of the difference between two
means and two proportions
2WEEKS 3. Statistical Estimations
3.1. Basic concepts
{7TH&8TH) 3.2. Point estimators of the mean and proportion
3.3. Interval estimators of the mean and proportion
3.4. Interval estimation of the difference between two independent
means (concept and formula)
3.5. Student's t-distribution
3.6. Determining the sample size
2WEEKS 4. Statistical Estimations
4.1. Basic concepts
{7TH&8TH) 4.2. Point estimators of the mean and proportion
4.3. Interval estimators of the mean and proportion
4.4. Interval estimation of the difference between two independent
means (concept and formula)
4.5. Student's t-distribution
4.6. Determining the sample size
2WEEKS 5. Hypothesis Testing
5.1. Basic concepts
{9TH &10TH } 5.2. Steps in Hypothesis testing
5.3. Type I and type II errors (concepts)
5.4. One tailed \IS two tailed hypothesis tests
5.5. Hypothesis testing of:
5.6. Population mean, proportion
5.7. The difference between two means and two proportions
2WEEKS 6. Chi-Square Distributions
6.1. Areas of application
{11TH&12TH } 6.2. Tests for independence between two variables
6.3. Tests for the equality of several proportions
6.4. Goodness- of fit tests (Binomial, normal, Poisson)
2WEEK 7. Analysis of Variance

BA in Accounting and Finance Draft Curriculum

{13TH&14TH } 7.1. Areas of application
7.2. Comparison of the mean of more than two populations
7.3. Variance test
2WEEKS 8. Regression And Correlation
8.1. Linear correlation
{15TH&16TH } 8.1.1. The coefficient of correlation
8.1.2. Rank correlation coefficient
8.2. Simple linear regression
8.3. curve fitting, the method of least square, r2
Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem solving,
Methods/strategy and analysis. Take-home assignment will be given at the end of each chapter for
submission within a week. Solution to the assignments will be given once assignments
are collected. Cases with local relevance will also be given for each chapter for group of
students to present in a class room. The full and active participation of students is
highly encouraged
Assessment/ Test 1 Test 2 Test 3 Quiz1 Assignment 1 Final Total
Evaluation
10% 10% 10% 10% 10% 50% 100%

Work load in hours Test 1 Test 2 Test 3 Quiz1 Assignment 1 Final Total

10% 10% 10% 10% 10% 50% 100%

Roles of the Instructor

Roles of the students He/she will come to the class regularly on time and deliver the lecture in a well-
organized manner. Besides, at the end of each class he/she gives reading assignment
for the next class. He/she will make sure that proper assessments is given. He/she is
also responsible to give feedback for each assessment.

Text and reference books The success of this course depends on the students’ individual and collective contribution
to the class discussions. Students are expected to participate voluntarily, or will be called
upon, to contribute to set exercises and problems. Students are also expected to read the
assigned readings and prepare the cases before each class so that they could contribute
effectively to class discussions. Students must attempt assignments by their own.
Proficiency in this course comes from individual knowledge and understanding. Copying
the works of others is considered as serious offence and leads to disciplinary actions.

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Course Information

BA in Accounting and Finance Draft Curriculum

Course Number AcFn 3044
Course Title Financial Modeling
Degree Program BA Degree in Accounting and Finance
Module Finance
Module Code AcFn-M3040
ETCTS Credits 3
Contact Hours (per 2
week)
Course Objectives & After successfully completing this course, the students should be able to:
Competences to be • Explain financial modeling; valuation techniques and basic financial calculations using
Acquired spread sheet like excel.
 Perform corporate valuation be applying various methods to determine business value
 Model pro forma financial statements and determine business value;

Course Description The course is designed to enable students understand financial models and develop valuation
financial model to ascertain the values of assets and business.
WEEKS Course Contents Reading
4WEEKs 1. Introduction to Financial Modeling and Valuation
{1ST – 4th} 1.1. Introduction to financial modeling
1.2. Overview of excel functions for modeling
1.3. Basic Financial Calculations using excel
1.4. Present value and Net Present Value
1.5. The IRR and Loan Tables
1.6. Future values and Applications
1.7. Introduction to valuation and valuation standards
3WEEKs 2. Corporate Valuation
{5th - 7TH} 2.1. Methods to Compute Enterprise Value (EV)
2.2. Using Accounting Book Values to Value a Company:
The Firm’s Accounting Enterprise Value
2.3. Efficient Markets Approach to Corporate Valuation
2.4. Enterprise Value (EV) as the Present Value of the Free
Cash Flows: DCF “Top Down” Valuation
2.5. Free Cash Flows Based on Consolidated Statement of
Cash Flows (CSCF)
2.6. Free Cash Flows Based on Pro Forma Financial
Statements

4WEEKs 3. Determining the value of the firm

{8TH - 11TH} 3.1. Computing the Value of the Firm’s Equity, E
3.2. Computing the Value of the Firm’s Debt, D
3.3. Computing the Firm’s Tax Rate, TC
3.4. Computing the Firm’s Cost of Debt, rD
3.5. Two Approaches to Computing the Firm’s Cost of
Equity, rE
3.6. Implementing the Gordon Model for rE

BA in Accounting and Finance Draft Curriculum

 3.7. The CAPM: Computing the Beta, β
3.8. Using the Security Market Line (SML) to Calculate
Merck’s Cost of Equity, rE
3.9. Three Approaches to Computing the Expected Return
on the Market, E(rM)

4WEEKs 4. Pro-Forma Financial Statement Modeling

{12TH - 14TH} 4.1. How Financial Models Work: Theory and an Initial
Example
4.2. Free Cash Flow (FCF): Measuring the Cash Produced by
the Business
4.3. Using the Free Cash Flow (FCF) to Value the Firm and Its
Equity
4.4. Some Notes on the Valuation Procedure
4.5. Alternative Modeling of Fixed Assets
4.6. Sensitivity Analysis

Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem solving, and
Methods/strategy analysis. Take-home assignment will be given at the end of each chapter for submission within a
week. Solution to the assignments will be given once assignments are collected. Cases with
local relevance will also be given for each chapter for group of students to present in a class
room. The full and active participation of students is highly encouraged.
Assessment/ The evaluation scheme will be as follows:
Evaluation Test Test Test Quiz1 Assignment 1 Final Total
1 2 3
10% 10% 15% 5% 10% 50% 100%
Work load in hours
Hours Required
Total
Self- ECTS
Hrs
Lectures Lab Assessments Tutorials Studies Assignment Advising
48 20 10 12 45 - - 135 5

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-organized
manner. Besides, at the end of each class he/she gives reading assignment for the next class.
He/she will make sure that proper assessments is given. He/she is also responsible to give
feedback for each assessment.
Roles of the students The success of this course depends on the students’ individual and collective contribution to the
class discussions. Students are expected to participate voluntarily, or will be called upon, to
contribute to set exercises and problems. Students are also expected to read the assigned readings
and prepare the cases before each class so that they could contribute effectively to class
discussions. Students must attempt assignments by their own. Proficiency in this course comes
from individual knowledge and understanding. Copying the works of others is considered as
serious offence and leads to disciplinary actions.
Text and reference Text Book:
books
Simon Benninga, Financial Modeling, 4th ed., 2014, MIT Press
Reference Books
 Tom Y. Sayer, Financial Modeling for Business owners and Entrepreneurs, Developing
Excel Models to Raise Capital, Increase Cash Flows, Improve Operations Plan Project and

BA in Accounting and Finance Draft Curriculum

 Make decisions., Apress

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Name of the Department of Accounting and Finance
department
Course Title Econometrics for Finance
Course Code AcFn3112
Credit Hours 4/6
Course This course builds upon Applied Statistics. Familiarity with the material, particularly sampling
Descripti distributions, estimation, and hypothesis testing will be of much help. You will not be able to
ons appreciate the course unless you have good grasp of those topics.
Weeks Contents
Chapter 1: Introduction
1.1 The econometric approach
1.2 Economic models and econometric models
1.3 Different types of data for econometric analysis
Chapter 2: Simple Linear Regression
2.1 Concept of regression function
2.2 Method of Moments & Method of least squares
2.3 Residuals and goodness of fit
2.4 Properties of LS estimates and Gauss-Markov theorem
2.5 Maximum Likelihood Estimation
2.6 Confidence Intervals and Hypothesis Testing
2.7 Predictions with Simple Linear Regression Model
BA in Accounting and Finance Draft Curriculum
 Chapter 3: Multiple Linear Regression Analysis: Estimation and Hypothesis Testing
3.1 Introduction
3.2 The Method of Least Squares
3.3 Partial Correlation Coefficients and their interpretation
3.4 Coefficients of Multiple Determination
3.5 Properties of least squares and Gauss-Markov theorem
3.6 Introduction to Multivariate Normal Distribution
3.7 Classical Normal Linear Regression
3.8 Hypothesis Testing and Interval Estimation
3.9 Point and Interval Forecasting Using Multiple Linear Regression
Chapter 4: Multiple Regression Analysis with Qualitative Information: Binary (or
Dummy Variables)
4.1 Describing Qualitative Information
4.2 Dummy as Independent Variables
4.3 Dummy as Dependent Variable
4.3.1 The Linear Probability Model (LPM)
4.3.2 The Logit and Probit Models
4.3.3 Interpreting the Probit and Logit Model Estimates
Chapter 5: Violations of the Assumptions of Classical Model
5.1 Multicollinearity
5.2 Heteroscedasticity- tests and weighted least squares
5.3 Autocorrelation-tests and feasible generalized least squares estimation
5.4 Specification Errors: Omission of Variables
5.5 Tests of Parameters Stability
Chapter 6: Basic Regression Analysis with Time Series Data: Basic Concepts
6.1 The nature of Time Series Data
6.2 Stationary and non-stationary stochastic Processes
6.3 Trend Stationary and Difference Stationary Stochastic Processes
6.4 Integrated Stochastic Process
6.5 Tests of Stationarity: The Unit Root Test
6.6 Cointegration and ECM
Chapter 7: Introduction to simultaneous equation models (Optional)
7.1 The Nature of Simultaneous Equation Models
7.2 Simultaneity bias
7.3 Order and rank conditions of identification (without proof)
7.4 Recursive models
7.5 Indirect squares and 2SLS estimation of structural equations
Students will be evaluated using different mechanisms and their weights as indicated in the table
Assessment
below:
Methodology
Assessment Assignment Tests and quizzes Final Exam Total
(individual and
group)

Weight 20% 30% 50 % 100%

BA in Accounting and Finance Draft Curriculum

  Late coming is not allowed and no student is allowed to enter after class has started.
 Duplication of assignments is strictly forbidden; it entails serious penalty.
 Assignments are required to be submitted before or on the deadline.
 Cheating during exam sessions results in a minimum of “F “grade while cheating in
quizzes and tests is subjected to a zero mark. All cheating cases will be reported to the
Course
department for further considerations.
Policy
 Students should switch off their cell phones while they are in class and must keep their
cell phones switched off during all kinds of exam sessions.
 Students must attend 80% of the class for the course. Failure to attend 80% of the
class will not allow the student to sit for the final exam.
 Missing a quiz without convincing evidences will earn the students a grade of zero
marks in that specific quiz
References
Gujarati, D. N. and D. C. Proter (2009). Basic Econometrics, 5th edition, McGraw-
Hill
Maddala, G. S. (1992). Introduction to Econometrics, 2nd edition, Macmillan.
Wooldridge, J. (2013). IntroductoryEconometrics: A Modern Approach, 5th Ed.
Enders, W. (2014). Applied Econometric Time Series, John Wiley & Sons:, 4th ed.,
Singapore.
Koutsoyiannis, A. (2001). Theory of Econometrics, Palgrave: New York.
Johnston, J. and J.Dinardo (1997)Econometric Methods, 4th edition.
Kmenta, J. Elements of Econometrics, 2nd edition.
Intrilligator M.D, R.G. Bodkin, and D. Hsiao (1996). Econometric Models,
Techniques and Applications.
Verbeek (2004), A Guide to Modern Econometrics. New York: John Wiley & Sons, Ltd.
Pindyck, R. and D. Rubinfeld (1991), Econometric Models and Economic Forecasts, 3rd
edition, New York: McGraw-Hill.

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title Senior Research
Module Number
Objective of the
module
Total ETCTS and ETCTS: 8
Credit Hours of the Credit Hours: 5
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
ACFN4113 Internship 2 3

BA in Accounting and Finance Draft Curriculum

Course Information
Course Number ACFN4113
Course Title Internship
Degree Program BA Degree in Accounting and Finance
Module Senior Research
Module No and Code ACFN4113
ETCTS Credits -
Contact Hours (per -
week)

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Module Title Business Law

Module Number Law-M3201

Objective of the module The course enables students to have a broad understanding of the environment of
business and the statutory provisions that affect the business operations and decisions.

Total ETCTS and Credit ETCTS: 5

Hours of the module
Credit Hours: 3

Courses of the Module

Course Number Course Name Cr. Hr CP/ETCTS

BA in Accounting and Finance Draft Curriculum
Law3201 Business Law 3 5

Course Information

Course Number Law3201

Course Title Business Law

Degree Program BA Degree in Accounting and Finance

Module Business Law

Module Number and M20; Law-M3201

Code

Module Coordinator

Lecturer

ETCTS Credits 5

Contact Hours (per 3

week)

Course Objectives & The course enables students to have a broad understanding of the environment of
Competences to be business and the statutory provisions that affect the business operations and decisions.
Acquired

Course Description The primary focus of this course is to introduce students with the concept, principles,
and legal framework governing business formations, transactions, and contracts. The
course will pay a closer look at labor law and the commercial code of Ethiopia. It is
aimed at exposing students to the company law, law of contract (Such as the contract
of sale, and Agency), proof of debt, and commercial undertakings.

WEEKS Course Contents Reading

1&2 1. General Introduction

1.1. Definition of Law
1.2. Functions of Law
1.3. Meaning of Business Law
1.4. Nature of Business Law
1.5. Sources of Business Law
3 2. Legal Personality
2.1. The concept of the term "personality"
2.2. Physical Persons
Juridical persons

4&5 3. Business And Business Entities

3.1. Definition
3.2. Elements of a Business

BA in Accounting and Finance Draft Curriculum

 3.3. Different kinds of Business Entities
3.3.1. Sole proprietorship
3.3.2. Partnership
3.3.3. Private companies
Public companie

6, 7 , 8 & 9 4. Law Of Contracts

4.1. Contracts In General
4.1.1. Definition
4.1.2. Formation and Elements of contracts
4.1.2.1. Capacity of the parties
4.1.2.2. Consent of the parties
4.1.2.3. Defect in consent
4.1.2.4. Object of contract
4.1.2.5. Form of contract
4.1.3. Effect of contract
4.1.4. Extinction of Obligations
4.1.5. Contract Administration
4.2. Law Of Agency
4.2.1. Definition
4.2.2. Source of Agency
4.2.3. Scope of agency
4.2.4. Duties of Agent
4.2.5. Duties of principal
4.3. Law Of Sale Of Goods
4.3.1. Definition
4.3.2. Obligations of Seller
4.3.3. Obligation of Buyer
4.3.4. Common Obligations
4.3.5. Transfer of Risks
4.4. Law Of Insurance
4.4.1. Definition
4.4.2. Types of Insurance
4.4.3. Insurance policy
4.4.4. Rights and Duties of the parties
10 & 11 5. Law Of Negotiable Instruments
5.1. Definition
5.2. Bills of Exchange
5.3. Promissory Notes
1.1. Cheques
12 & 13 6. Law Of Banking Transaction
6.1. Deposits
6.2. Hiring of Safes
6.3. Contracts for current accounts
6.4. Discount
Credit transactions

14 & 15 7. Labor Law

BA in Accounting and Finance Draft Curriculum

 7.1. Contracts of employment
7.2. Formation and terms of the employment
contract
7.3. Work of employee-contractual duties
7.4. Wages and working conditions to
employee
7.5. Employer duties-Health, Safety and
welfare
1.2. Termination of the employment contract
Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem
Methods/strategy solving, and analysis. Take-home assignment will be given at the end of each
chapter for submission within a week. Solution to the assignments will be given
once assignments are collected. Cases with local relevance will also be given for
each chapter for group of students to present in a class room. The full and active
participation of students is highly encouraged.

Assessment/Evaluation

The evaluation scheme will be as follows:

Test Test Test Quiz Assignment Final Total

1 2 3

10% 10% 15% 5% 10% 50% 100%

Work load in hours

Hours Required
Total
Assess-
Self- Assign- Hrs
Lectures Lab ments Tutorials Studies ment Advising

48 - 17 58 12 - 135

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-
organized manner. Besides, he/she will give opportunity for the students discuss and
give reflection on the topic presented by him. He/she is also responsible to give
feedback for each assessment.

BA in Accounting and Finance Draft Curriculum

Roles of the students The success of this course depends on the students’ individual and collective
contribution to the class discussions. Students are expected to participate voluntarily,
or will be called upon, to contribute to set exercises and problems. Students are also
expected to read the assigned readings and prepare the cases before each class so that
they could contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from individual knowledge
and understanding. Copying the works of others is considered as serious offence and
leads to disciplinary actions.

Text and reference books Reference Books

I. Books and Monographs

 Goldberg, Everett F, An Introduction to Business Organizations,
Journal of Ethiopian Law, Vol. VIII, No.2
 Winship, Peter, Background Documents of the Ethiopian
Commercial Code of 1960 (Artistic Printers, Addis Ababa: 1974)
 Winship, Peter, Supplementary Materials: Business Organization,
Faculty of Law, Addis Ababa University (1974)
 MehreteabLeul, Joint Ventures and General Partnerships under
Ethiopian Law: A
A Comparative Study (1991), Unpublished Snr. Thesis, AAU Law Library

 BetreDawit, The Law of Business Organizations: A Comparative

Study of General
Partnerships and Private Limited Companies (1991), Unpublished Snr.
Thesis, AAU Law Library

II. Ethiopian Laws

 The Constitution of the Federal Democratic Republic of Ethiopia

 The Commercial Code of Ethiopian (1960)
 The Civil Code of Ethiopia (1960)
 Proclamations and regulations on the following (current as and when
the course is delivered)
 Commercial Registration and Business Licensing Proclamation
 Commercial Registration and Business Licensing Regulation
 Business Mortgage Proclamation
 Trade Practice Proclamation
 Trade Marks Registration and Protection Proclamation

BA in Accounting and Finance Draft Curriculum

  Labor Proclamation

a. Supportive Courses

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Module Title Basic Management Concepts

Module Mgmt-M1052
Number

Objective of Upon the successful completion of this module, students should be able to:
the module
 Explain the general overview of management in relation to its importance, roles, skills and
universality
 Develop a comprehensive understanding of basic concepts of management functions
 Describe marketing principles and concepts
 Explain the importance and role of product development and major components of marketing

Total ETCTS ETCTS: 10

and Credit
Hours of the Credit Hours: 6
module

Courses of the Module

Course Course Name Cr. Hr CP/ETCTS

Number

Mgmt1051 Introduction to Management 3 5

BA in Accounting and Finance Draft Curriculum

Mgmt1052 Principles of Marketing 3 5

Mgmt1053 Contemporary Business Communication 2 3

Course Information

Course Mgmt1051
Number

Course Title Introduction to Management

Degree BA Degree in Accounting and Finance

Program

Module Basic Management Concepts

Module No M5; Mgmt-M1052

and Code

Module
Coordinator

Lecturer

ETCTS 5
Credits

Contact Hours 3
(per week)

Course The course enables students to:

Objectives &
Competences to  Define the term management, basic concepts and principles of management.
be Acquired  Explain the general overview of management in relation to its importance, roles, skills and
universality
 Acquire sound understanding of the nature and practice of management
 Develop a comprehensive understanding of basic concepts of management functions.
Course This course focuses on the basic concepts and principles of management, the functions of planning,
Description organizing, staffing, directing and controlling, and their relationships to key issues in management
practices, such as leadership and motivation. Decision making and effective communication are also
discussed.

WEEKS Course Contents Reading

1&2 1. Fundamentals Of Management

1.1. Definition of Management
1.2. Significance of Management
1.3. Managerial Functions an Overview
1.4. Levels of Management and Types of Managers
1.5. Managerial Roles and Skills
1.6. Universality of Management

BA in Accounting and Finance Draft Curriculum

 1.7. Is Management an art, science, or profession?
3, 4, & 5 2. Managerial Planning
2.1. Concepts and Need for planning
2.2. Types of plans
2.3. Planning process
2.4. Objectives
2.5. Planning Techniques
6, 7, & 8 3. Decision Making
3.1. Meaning of decision making
3.2. Rational decision making process
3.3. Types (programmed and non-programmed decisions).
9 & 10 4. The Organization Function
4.1. Concept of organizing and organization
4.2. Formal and Informal Organization
4.3. Organization chart
4.4. Departmentalization: Meaning and Bases
4.5. Span of Management
4.6. Authority and power: source of power
4.7. Line and staff authority
4.8. Delegation, centralization and decentralization
4.9. Groups and Committees
11 & 12 5. Staffing And Organization
5.1. The procurement function
5.2. Training and development function
5.3. Maintenance and utilization
5.4. Separation
13 & 14 6. Directing Function
6.1. Meaning and the need for leadership
6.2. Concept and meanings of Leadership theories
6.3. Concept and meaning of Leadership Styles
6.4. Motivation
6.4.1. The concept of motivation
6.4.2. Theories of motivation
15 & 16 7. The Controlling Function
7.1. Meaning and need for control
7.2. Control process
7.3. Types of control
7.4. Techniques of control
7.5. Effective control system

Teaching & The teaching and learning methodology include lecturing, discussions, problem solving, and analysis.
Learning The full and active participation of students is highly encouraged.
Methods/strategy

Assessment/
Evaluation
The evaluation scheme will be as follows:

Test Test Quiz Assignments Final Total

BA in Accounting and Finance Draft Curriculum

 1 2

10% 10% 5% 25% 50% 100%

Work load in
hours Hours Required
Total
Assign- ECTS
Assess- Self- Hrs
Lectures Lab ments Tutorials Studies ment Advising

48 - 17 - 58 12 - 135 6

Course  The students must come to class prepared by bringing with you the appropriate materials like text
Expectation books and completed assignments. Compete the reading assignments and other activities on time.
 Make active participation during discussion (you must participate in class). If you are working in
group or with partner, you must talk to your group members or partner and be a part of the group.
Always be ready and willing to give constructive feedback to partners/ group members and listen to
their comments on your work.
 Use only English during group and pair work, class room and out of class room discussions.
Course Policy  It is compulsory to come to class on time and every time. If you are going to miss more than three
classes during the term, you should not take this course.
 You must do your assignment on time. No late assignment will be accepted.
 You will have short quizzes and tests. If you miss the class or, are late to class, you will miss the
quiz or test. No makeup test or quizzes will be given.
 You must do your own work and do not copy and get answer from someone else. Please be sure to
turn off your cell phones before class and exam session.
Text and Reference Books
reference books
 C.B Gubta, “Business Organization and Management”, Sultan Chand & sons, New Delhi.
 David R. Hampton, “contemporary management”, McGraw Hill Inc., New York, 1981.
 Ernest Dale. “Management. Theory and Practices.” McGraw Hill Inc. New York, 1981.
 Fred Luthans, “Introduction to Management, A Contingency Approach”, McGraw Hill Book
Company New York, 1973.
 George R. Terry and Stephen G. Franklin, “Principles of management”, All India Traveller book
Sellen New Delhi, 1991.
 Harold Koonz, Cyril O’Donnell and Heinz Weihrich, “Management”, McGraw Hill International
New York, 1980.
 Henry sisik, “Management and Organization”, South Western publishing Co., Chicago, 1982.
 Peter F. Druker, “Management: Task and Responsibility”, IIaper & Row, New York, 1973.
 Peter F. Druker,” The practice of management” Haper & Brothers, New York, 1986.
 Samul C. Certo, “Principles of Modern Management”, Allyn and Bacon Inc., Boston, 1986.
 Y.K Bushan, “Fundamentals of business Organization and Management”, Sultan chand & sons,
New Delhi.
 Robert N. Lussier, Management: concepts, Applications, and skil development, “South western

BA in Accounting and Finance Draft Curriculum

 college publishing, 1997.
 Richard m. Hodgets & Donald F. Kuralko, “Management,” Harcount Brace Jovanovich
publishers, 1991, third ed.
 Plunkett and Attner, Introduction to management, Wadsworth publishing company, 1994. 5 th ed.
And 6th ed.
 R.D Agrawal “ Organization & Management” New Delhi
 Bantie et. al., Introduction to Management.

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Course Information

Course Number Mgmt1052

Course Title Principles of Marketing

Degree Program BA Degree in Accounting and Finance

Module Basic Management Concepts

Module Number M5; Mgmt-M1052

and Code

Module
Coordinator

Lecturer

ETCTS Credits 3

Contact Hours 2
(per week)

Course Objectives & Upon completing this course, the student will be able to:
Competences to be
Acquired  Define basic/core marketing principles/ concepts
 Describe the marketing plan process and strategy
 Identify and analyze marketing environment
 Explain the bases of market segmentation and consumer buying behavior
 Define and classify products/ product mix
 Explain the importance and role of product development ;
 Discuss marketing channel concept, examine the structure and function of the channel system,
physical distribution and materials management

BA in Accounting and Finance Draft Curriculum

  Describe the role of promotion mix and identify factors affecting the choice of promotional
methods.
 Analyze the importance of pricing and examine key factors that may influence marketers
pricing decisions
Course Description The course covers an overview of marketing, the marketing environment, types of markets, product
decision, product development, branding and packaging, pricing decisions, factors influencing'
pricing, pricing techniques, distribution decision: channel and physical distribution decision,
promotion decision: types of promotional messages and media.

WEEKS Course Contents Reading

1, 2, & 3 1. An Overview Of Marketing And Marketing Management

1.1. Marketing and its core concepts
1.2. Philosophies of marketing
1.3. Importance of marketing
1.4. Scope of marketing
1.5. Companies’ orientation to marketing
1.6. Goals of marketing system
4&5 2. Marketing Environments
2.1. Meaning of marketing Environment
2.2. Internal and External Marketing environmental Elements
6, 7, & 8 3. Buying Behavior
2.1.[3.1.] Consumer buying behavior
2.1.1.[3.1.1.] The buyers decision process
2.1.2.[3.1.2.] Major factors influencing buying behavior
2.1.3.[3.1.3.] Consumer buying, role
2.2.[3.2.] Organizational buying behavior
2.2.1.[3.2.1.] Characteristics of Business Market
2.2.2.[3.2.2.] Buying situations in organizational buying
2.2.3.[3.2.3.] Decision making process in organizational
buying
2.2.4.[3.2.4.] Influence on organizational buying decision
9, 10, & 11 3.[4.] Market Segmentation, Targeting And Positioning
3.1.[4.1.] Market segmentation
3.1.1.[4.1.1.] Meaning of Market segmentation
3.1.2.[4.1.2.] Basis of segmenting the market
3.1.3.[4.1.3.] Importance of Segmentation
3.1.4.[4.1.4.] Procedures of Market Segmentation
3.2.[4.2.] Targeting the Market
3.3.[4.3.] The concept of positioning
12, 13, 14, 15 & 16 4.[5.] Managing Marketing Mix Elements
5.1. Product planning
5.1.1. Meaning of a product
5.1.2. Classification of a product
5.1.3. Product Life cycle
5.1.4. New Product Development Process
5.1.5. The Concept of Product Mix and Product Line
Introduction to Branding, Packaging 'and
Labeling
5.2. Pricing Decision
5.2.1. Meaning of Price
5.2.2. Pricing Objectives
5.2.3. Factors Affecting Pricing Decisions

BA in Accounting and Finance Draft Curriculum

 5.2.4. General Approach to Pricing
5.3. Placing the Product
5.3.1. Meaning and Importance of Distribution
5.3.2. Factors Influencing channel Decision
5.3.3. Channel Decision
5.4. Promoting the product
5.4.1. Meaning of Promotion
5.4.2. The purpose of promotion
5.4.3. Promotional Mix Elements:
5.4.3.1. Advertising
5.4.3.2. Sales Promotion
5.4.3.3. Public Relation and publicity
5.4.3.4. Personal Selling

Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem solving, and
Methods/strategy analysis. Take-home assignment will be given at the end of each chapter for submission within a
week. Solution to the assignments will be given once assignments are collected. Cases with local
relevance will also be given for each chapter for group of students to present in a class room. The
full and active participation of students is highly encouraged.

Assessment/
Evaluation
The evaluation scheme will be as follows:

Test Test Test Quiz Assignment Final Total

1 2 3

10% 10% 15% 5% 10% 50% 100%

Work load in hours

Hours Required
Total
Assign- ECTS
Assess- Self- Hrs
Lectures Lab ments Tutorials Studies ment Advising

32 - 10 - 27 12 81 6

Course Policy All students are expected to:

 Be active participants in class discussion, in doing assignments and in presenting assignments and
group works.
 Attend classes regularly. A student who failed to attend more than 15% of the allotted class for
BA in Accounting and Finance Draft Curriculum
 the course will not sit for final exam.
 Switch off or make it silent of cell phones when joining the class.
 Be active in reading all materials since they will be part of either final exam or assignments.
 Follow instructions in doing every activity provided accordingly.

Roles of the students The success of this course depends on the students’ individual and collective contribution to the
class discussions. Students are expected to participate voluntarily, or will be called upon, to
contribute to set exercises and problems. Students are also expected to read the assigned readings
and prepare the cases before each class so that they could contribute effectively to class discussions.
Students must attempt assignments by their own. Proficiency in this course comes from individual
knowledge and understanding. Copying the works of others is considered as serious offence and
leads to disciplinary actions.

Text and reference Reference Books

books
 Stephen R. Robins, Organizational Behavior, Concepts, Controversies and applications, 7 th
Edition, 1996.
 Plunkett and Attner, Management 6th Edition.
 Koonerty Wethrich, Management, 9th edition.
 Georgerr Terry, Principles of Management, 5th Edition.

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Module Title Entrepreneurship and Strategy

Module Number Mgmt-M2142

Objective of the module  To enhance the ability to analyze trends, production, marketing, financial and
human resource data in an integrated manner for dynamic decision-making and
business plan development.
 Develop enterprise culture as well as business creation skills
 Know how to incorporate the claims of stakeholders in strategy formation,
implementation evaluation and control by taking in to account different
environmental forces.
 To understand business analytical tools and fundamental concepts in strategic
management.

BA in Accounting and Finance Draft Curriculum

Total ETCTS and ETCTS: 10
Credit Hours of the
module Credit Hours: 6

Courses of the Module

Course Number Course Name Cr. Hr CP/ETCTS

Mgmt2141 Entrepreneurship 3 5

Mgmt2142 Strategic Management 3 5

Course Information

Course Number Mgmt2141

Course Title Entrepreneurship

Degree Program BA Degree in Accounting and Finance

Module Entrepreneurship and Strategy

Module Number and M14; Mgmt-M2142

Code

Module Coordinator

Lecturer

ETCTS Credits 3

Contact Hours (per 2

week)

Course Objectives & At the end of this course students will be able to:
Competences to be
Acquired  Define entrepreneurship within the context of society; organizations and
individuals.
 Understand more about the specific management issues involved in setting up
and running a small enterprise.
 Demonstrate an understanding of the impact of entrepreneurship on the
economy.
 Distinguish between an entrepreneurial and a conventional approach to
management.
 Recognize and overcome obstacles to creative problem-solving.
 Describe the element of an effective business model/plan.
 Develop a concept for an innovative product or service in his or her own area
of interest.
 Recognize that entrepreneurial success in the 21st century depends on
teamwork and diversity.
 Develop a personal framework for managing the ethical dilemmas and social
responsibilities facing entrepreneurs.
 Describe the leadership studies of entrepreneurs who have been successful in

BA in Accounting and Finance Draft Curriculum

 different sectors (e.g., start-ups, corporations. Community, public sector,
etc.).
 Equipped with the basic knowledge and skills of starting and operating a
business for they will be the future managers (or even Owner-managers) of
these firms.
 Identify traits/characteristics of an entrepreneur/ entrepreneurs as exhibited in
behavior.
 Analyze elements of the entrepreneurial mind set and discuss the implications
for functioning as a successful entrepreneur.

Course Description This interdisciplinary course is designed to introduce students to the concept of
sustainable entrepreneurship, a manageable process that can be applied across careers
and work settings. It focuses on building entrepreneurial attitudes and behaviors that
will lead to creative solution within community and organizational environments.
Course topics include the history of entrepreneurship, the role of entrepreneurs in the
21st century global economy, and the identification of entrepreneurial opportunities.
The elements of creative problem solving, the development of a business
concept/model, the examination of feasibility studies and the social /moral/ethical
implication of entrepreneurship will be incorporated. Issues related to starting and
financing a new venture are included.

WEEKS Course Contents Reading

1. Entrepreneurship and Free Enterprise

1.1. Definition and philosophy
1.2. History
1.3. Role within the economy
1.4. Entrepreneurship, creativity and
Innovation

2. Small Business
2.1. Definition and importance
2.2. Economic social & political aspects of
small business enterprise
2.3. Small Business Failure factors.
2.4. Problems in Ethiopia small business
2.5. Setting Small Business
2.5.1. What is Basic Business Idea?
2.5.2. What project an Entrepreneur should
have?
2.5.3. Definition of industry and small
scale industry
2.5.4. Steps in setting a small scale unit
3. Business Planning
3.1. The concept of business planning
3.2. Feasibility planning
3.3. The business plan
3.4. Developing a business plan

BA in Accounting and Finance Draft Curriculum

 4. Product and Service Concept
4.1. Product technology
4.2. Product development process
4.3. Product protection
4.3.1. Patents
4.3.2. Trademarks
4.3.3. Copyrighting

5. Marketing and new venture development

5.1. Marketing research
5.2. Marketing intelligence
5.3. Competitive analysis
5.4. Marketing strategies
5.5. International markets

6. Organizing and financing the new venture

6.1. Entrepreneurial team and business
formation
6.2. Sources of financing
6.2.1. Asset management
6.2.2. Equity Financing
6.2.3. Venture Capital
6.2.4. Debt financing
6.2.5. Government Programs
7. Managing Growth and transaction
7.1. Preparing for the launch of the venture
7.2. Managing early growth of venture
7.3. New venture expansion strategies and
Issues (Mergers, Acquisitions, licensing
and Franchising)

Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem
Methods/strategy solving, and analysis. Take-home assignment will be given at the end of each
chapter for submission within a week. Solution to the assignments will be given
once assignments are collected. Cases with local relevance will also be given for
each chapter for group of students to present in a class room. The full and active
participation of students is highly encouraged.

Assessment/ Evaluation The evaluation scheme will be as follows:

Test Test Test Quiz Assignment Final Total

1 2 3

10% 10% 15% 5% 10% 50% 100%

BA in Accounting and Finance Draft Curriculum

Work load in hours
Hours Required
Total
Assess- Assign-
Self- Hrs
Lectures Lab ments Tutorials Studies ment Advising

48 - 10 - 58 19 - 135

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-
organized manner. Besides, he allows students to discuss and reflect on issues raised
in the class room. He/she is also responsible to give feedback for each assessment.

Roles of the students The success of this course depends on the students’ individual and collective
contribution to the class discussions. Students are expected to participate voluntarily,
or will be called upon, to contribute to set exercises and problems. Students are also
expected to read the assigned readings and prepare the cases before each class so that
they could contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from individual knowledge
and understanding. Copying the works of others is considered as serious offence and
leads to disciplinary actions.

Text and reference books Reference Books

 Hailay Gebretinsae, Entrepreneurship and Small Business Management, 2 nd

Edition.
 Hodgetts, Richard M. Kurakto, Donald F. “Entrepreneurship: A contemporary
approach “. Fourth Edition, the Dryden Press, 1998.
 Hirsh Robert D. and D. and Peters Michael P. “Entrepreneurship” Fifth Edition,
Tata McGraw Hill Edition, 2002.
 Holt David H. “Entrepreneurship – New venture Creation “Eastern Economy
Edition, 2000.
 Donald F. Kutatko and Richard M. Hodgetts, “Entrepreneurship: A
Cotemporary Approach” Fourth Edition.

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Course Information

BA in Accounting and Finance Draft Curriculum

Course Number Mgmt2142

Course Title Strategic Management

Degree Program BA Degree in Accounting and Finance

Module Entrepreneurship and Strategy

Module Number and M14; Mgmt-M2142

Code

Module Coordinator

Lecturer

ETCTS Credits 3

Contact Hours (per 2

week)

Course Objectives &  Know how to incorporate the claims of stakeholders in strategy formation,
Competences to be implementation evaluation and control
Acquired  Understand meaning of strategy, levels at which strategy operates & strategic
management process
 Explain environment factors that affect strategy formation, implementation
evaluation & control
 Know their responsibilities and ethical requirements in corporate management etc.
 Obtain skills in the management of corporate and enterprise strategy
 Design policy and strategy in light of the poverty alleviation in Ethiopia
Course Description This course is devoted to identifying and describing the various strategies a company
can pursue to achieve superior performance. Many of these strategies are generic – that
is, they apply to all organizations, large or small, manufacturing or service, and profit
seeking or not for profit. The central aim of this course is to give a thorough
understanding of the analytical techniques and skills necessary to identify and exploit
strategies successfully. Specifically, the course covers; the meaning & role of strategic
management, nature of strategic management, strategy formulation & implementation,
environmental scanning, understanding of corporate, competitive functional and
operating level strategies, strategy implementation, evaluation and control and also
social and ethical responsibilities of corporate management.

WEEKS Course Contents Reading

1&2 1. Introduction
1.1. Defining strategic management
1.2. Stages of strategic management
1.3. Key terms in strategic management
1.4. The strategic management approach
1.5. Benefits of strategic management
1.6. Business ethics and corporate social
responsibility
2&3 2. Strategies in Action
2.1. Types of strategies

BA in Accounting and Finance Draft Curriculum

 2.2. Guidelines for pursuing strategies
2.3. Michael Porter’s generic strategies

4&5 3. The Business Mission

3.1. The importance of a clear mission
3.2. The nature of business mission
3.3. Components of a mission statement

5&6 4. External Environmental Analysis

4.1. The nature of external audit
4.2. Sources of external information
4.3. Forecasting tools and techniques
4.4. Competitive analysis: Porter’s five forces
model

7 5. Internal Environment Assessment

5.1. The nature of an internal audit
5.2. Relationship among the functional areas of
business
5.3.
8, 9, & 10 6. Strategy Analysis and Choice
6.1. The nature of strategy analysis and choice
6.2. Long term objectives
6.3. A comprehensive strategy formulation
6.4. The decision stage
6.5. BSC model
6.6. The 7’S model

12, 13, 14 & 15 7. Strategy Review, Evaluation and Control

7.1. The nature of strategy evaluation
7.2. A strategy evaluation framework
7.3. Published sources of strategy evaluation
information
7.4. Characteristics of An effective evaluation system
7.5. The contingency model
7.6. Strategic Control: Control Process
7.7. The nature of strategy implementation
7.8. Key concepts in strategy implementation
Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem
Methods/strategy solving, and analysis. The instructor takes more of a facilitation role in case
discussions and may act as one of the participant.

Assessment/Evaluation The evaluation scheme will be as follows:

Quiz 1 Quiz 2 Test Case Assignment Final Total

Analysis

5% 5% 10% 10% 20% 50% 100%

BA in Accounting and Finance Draft Curriculum

Work load in hours
Hours Required
Total
Assess- Self- Assign- Hrs
Lectures Lab ments Tutorials Studies ment Advising

32 - 10 27 64 12 - 81

Course Policy Attendance: It is compulsory to come to class on time and every time. If you are going
to miss more than three classes during the term, you should not take this course.
Assignments: you must do your assignment on time. No late assignment will be
accepted.
Test/Quizzes: you will have four short quizzes or tests. If you miss the class or, are late
to class, you will miss the quiz or test. No makeup test or quizzes will be given.
Cheating: You must do your own work and do not copy and get answer from someone
else.

Reference books Reference Books

 Fred R. David, strategic management, sixth edition, Prentice Hall, New York,
1997
 MCCarthy, Minichello& Curran Business policy and strategy, concepts and
readings; Richard D. Irwin Inc.
 Thompson, Jr& Strickland III; Strategic management, concepts and
cases, Irwin McGraw- Hill.
 Pearce II& Robinson Jr. Strategic management, strategy formulation
and implementation; AITBS Publishers and distributors, Delhi.
 AzharKazmi; Business policy and Strategic Management Tata McGraw- Hill
publishing Co. Ltd.
 George Luffman, Edward Lea, Stuart Sanseron&Barin Kenny; Strategic
management, an analytical introduction; Blackwell Publishers Ltd.
 FranisCheruilam; Business policy and strategic management; Himalaya
publishing Houses.
 David Asch & Cliff Bowman; Readings in Strategic management;
The Macmillan press Lts.
 Fred R. David Strategy Management Prentice Hall, New Jersey six edition.
 Wendy Robson strategic Management and information system,
Pitman Publishing 1997.
 Cliff Bowmen and David Asch Managing strategy Macmillan Business 1996.
 Peers/Robinson, strategic management and any other business policy and
Strategy book can be used as a reference

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Module Title Operation Management

BA in Accounting and Finance Draft Curriculum

Module Number Mgmt-M3192

Objective of the module At the end of this module, students should be able to:

 Define operations management

 Understand operations strategy and competitiveness
 Understand facility location and layout
 Know capacity planning
 Differentiate aggregate planning and scheduling
 Describe operations management, its scope and activities
 Describe the decision involved in designing and controlling the operations
system.
 Apply selected quantitative tools, techniques and models in the analysis of
decisions for the designing, planning and controlling of operation systems.
Total ETCTS and Credit ETCTS: 5
Hours of the module
Credit Hours: 3

Courses of the Module

Course Number Course Name Cr. Hr CP/ETCTS

Mgmt3191 Operation Management 3 5

Course Information

Course Number Mgmt3191

Course Title Operation Management

Degree Program BA Degree in Accounting and Finance

Module Operation Management

Module Number and M19; Mgmt-M3192

Code

Module Coordinator

Lecturer

ETCTS Credits 5

Contact Hours (per 3

week)

Course Objectives & At the end of this module, students should be able to:
Competences to be
Acquired  Define operations management
 Understand operations strategy and competitiveness
 Understand facility location and layout

BA in Accounting and Finance Draft Curriculum

  Know capacity planning
 Differentiate aggregate planning and scheduling
 Describe operations management, its scope and activities
 Describe the decision involved in designing and controlling the operations
system.
 Apply selected quantitative tools, techniques and models in the analysis of
decisions for the designing, planning and controlling of operation systems.
Course Description

Lecture hours Course Contents Reading

1&2 1 Nature Of Operations Management

1.1 Introduction
1.2 Historical Development of Operation
Management
1.3 Manufacturing Operations and Service
Operations
1.3.1 Manufacturing Operations

1.3.2 Service Operations

1.4 Operations Decision Making

1.5 Productivity Measurement
3&4 2 Operations Strategy & Competitiveness
2.1 Introduction to operations strategy
2.2 Operations strategy in Manufacturing
2.3 Operations strategy in Services
5&6 3 Design Of The Operation System
3.1 Product and service design
3.2 Process selection
3.3 Strategic Capacity Planning
3.4 Facility Location & layout
3.5 Job Design and Work Measurement
7, 8, 9, & 10 4 Operations Planning & Control
4.1 Aggregate production planning
4.2 Operations Scheduling
11, 12, 13, & 14 5 Quality Management And Control
5.1 Meaning and nature of quality
5.2 Overview of TQM
5.3 Quality Specification
5.4 Continuous Improvement
5.5 Statistical Quality Control
5.6 Process Control Charts
Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem
Methods/strategy solving, and analysis. The full and active participation of students is highly
encouraged.

Assessment/Evaluation

The evaluation scheme will be as follows:

BA in Accounting and Finance Draft Curriculum

 Test Test Test Quiz Assignment Final Total
1 2 3

10% 10% 15% 5% 10% 50% 100%

Work load in hours

Hours Required
Total
Assess Assign
Self- Hrs
Lectures Lab ments Tutorials Studies ment Advising

48 - 17 - 58 12 - 135

Course Policy All students are expected to:

 Be active participants in class discussion, in doing assignments and in
presenting assignments and group works.
 Attend classes regularly. A student who failed to attend more than 15% of
the allotted class for the course will not sit for final exam.
 Switch off or make it silent of cell phones when joining the class.
 Be active in reading all materials since they will be part of either final exam
or assignments.
 Follow instructions in doing every activity provided accordingly.

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-
organized manner. He/she allows students to actively participate in the class
discussions. He/she is also responsible to give feedback for each assessment.

Roles of the students The success of this course depends on the students’ individual and collective
contribution to the class discussions. Students are expected to participate voluntarily,
or will be called upon, to contribute to set exercises and problems. Students are also
expected to read the assigned readings and prepare the cases before each class so that
they could contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from individual
knowledge and understanding. Copying the works of others is considered as serious
offence and leads to disciplinary actions.

Text and reference books Reference Books

 Chase, Richard N., Aquilano, Nicholas J. and Jacobs, F. Robert ( 1998),

Production and Operations Management- Manufacturing and Services, 8th
Edition, Irwin McGraw-Hill
 Wild Ray (1995), Production and Operation Management,5th Edition,
Cassell.
 Starr, Martin (1996), Operation Management: A Systems Approach, Boyd
and Fraser Publishing Company.
 Plossl, George W (1985), Production and Inventory Control: Principles and

BA in Accounting and Finance Draft Curriculum

 Techniques, 2ed Edition, Prentice Hall.
 Evans, James R (1993), Production/Operations Management: Quality,
Performance and Services, 5th Edition, McGraw- Hill
 Dilworth James B (1993), Production and Operation Management -
Manufacturing and Services. 5th Edition, West Publishing.
 Dilworth, James R (1993), Production and Operation Management, 8th
Edition, International Thomson Publishing.
 Armistead, Colin and Rowland, Philip (1996), Managing Business Processes
( BPR and Beyond), John Wiley and Sons
 Duncan, William L (1995), Total Quality - Key Terms and Concepts, Luftig
and Warren international.
 Townsend, Patrick L and Gebhardt, Joan E.(1992), Quality in Action -93
Lessons in Leadership, Participation and Measurement, John Wiley and
Sons.

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Module Title Moral and Ethics

Module Number CvEt-M1023

Objective of the module Upon successful completion of this module, students will be able to:

 Understand the subject matter of Civics and Ethics;

 Explain and exercise civil virtues and ethical values and norms;
 Know the civic, social and political dimension of their lives and the
importance of active participative citizens to the life of the state and all
people
 Develop positive attitude towards the values and principles of democracy
 Know the concept of democracy and good governance;
 Understand the essence of constitution, and constitutionalism; and know the
types and functions of constitution
 Examine the Ethiopia’s experience in constitutional development;
 Understand the interdependence of Environment and development;
 Develop positive attitudes towards environment, environmental protection
and work;
 Know the concept of development and developmental Ethics;
 Appreciate diversity and develop the culture of active tolerance
 Critically assess the practices and challenges of democracy and good
governance in a multi-cultural Ethiopia.
Total ETCTS and Credit ETCTS: 5
Hours of the module
Credit Hours: 3

BA in Accounting and Finance Draft Curriculum

Courses of the Module

Course Number Course Name Cr. Hr CP/ETCTS

CvEt1021 Civics and Ethical Education 3 5

Course Information

Course Number CvEt1021

Course Title Civics and Ethical Education

Degree Program BA Degree in Accounting and Finance

Module Moral and Ethics

Module Number and M2; CvEt-M1023

Code

Module Coordinator

Lecturer

ETCTS Credits 5

Contact Hours (per 3

week)

Course Objectives & Upon successful completion of this course, students will be able to:
Competences to be
Acquired  Understand the subject matter of Civics and Ethics;
 Explain and exercise civil virtues and ethical values and norms;
 Know the civic, social and political dimension of their lives and the
importance of active participative citizens to the life of the state and all
people
 Develop positive attitude towards the values and principles of democracy
 Know the concept of democracy and good governance;
 Understand the essence of constitution, and constitutionalism; and know the
types and functions of constitution
 Examine the Ethiopia’s experience in constitutional development;
 Understand the interdependence of Environment and development;
 Develop positive attitudes towards environment, environmental protection
and work;
 Know the concept of development and developmental Ethics;
 Appreciate diversity and develop the culture of active tolerance
 Critically assess the practices and challenges of democracy and good
governance in a multi-cultural Ethiopia.
Course Description This course is aimed at cultivating the students to participate actively in the public life
using their democratic rights and discharging their responsibilities with the necessary
knowledge and skills, to develop their ethical awareness and reflection, and decision-
making ability. Thus, the module will help students develop civic competences and
become visionary citizens who are concerned with issues affecting their country and

BA in Accounting and Finance Draft Curriculum

 the world at large.

WEEKS Course Contents Reading

1 Civics and Ethics

1.1. Understanding the Meaning and Scope of
Civics and Ethics
1.2. Rationales of Civics and Ethics
1.3. Competences of Good Citizens
1.4. Ethics and Citizenship
1.5. Principles of Ethics
1.6. Development Ethics
1.7. Environmental Ethics and Citizenship
1.8. Professional Ethics and Citizenship
2 Civics as a Study of Society, State and
Government in Ethiopia
2.1. Conceptual framework
2.1.1. Understanding Society
2.1.2. Understanding State
2.1.3. State Structures
2.2. Defining Government
2.2.1. Forms of Government
2.2.2. Branches of Government
3. Civic and Ethical Education in Ethiopia
3.1. Ethiopian Society, State and Government:
Historical Overview
3.2. Federalism in Ethiopian context
3.3. Parliamentary Structure of Government
3.3.1. Main Features of Parliamentary
Structure of Government
3.3.2. Powers and Functions of the Executive,
Legislature and Judiciary
4. Democracy and Good Governance in Ethiopia
4.1. Conceptual Framework: Understanding
Democracy and Good Governance
4.1.1. Defining Democracy
4.1.2. Fundamental Principles and Values of
Democracy
4.1.3. Ways of Exercising Democracy:
Substantive and Procedural Views of
Democracy
4.1.4. The Dynamics of Democratization
process
4.1.5. Democratic Elections
4.1.6. Principles of Democratic Election
4.2. Good Governance
4.2.1. Defining Good Governance
4.2.2. The Relationship of Good Governance
and Democracy
4.3. The setting of Democracy and Good
Governance in a multicultural Ethiopia
5. Constitution and Constitutionalism
5.1. Defining Constitution and Constitutionalism
5.2. The Origin and Development of Constitution

BA in Accounting and Finance Draft Curriculum

 5.2.1. Major Features of a Constitution
5.2.2. Fundamental Constitutional Principles
5.3. Major Purposes and Functions of Constitution
5.4. Modern Classification of Constitutions
5.5. Constitutional Development in Ethiopia
5.5.1. Traditional Constitutions of Ethiopia
5.5.2. The 1931 Written Constitution
5.5.3. The 1955 Revised Constitution
5.5.4. The 1987 Constitution
5.5.5. The 1991 Transitional Charter
5.5.6. The 1995 Constitution
6. Globalization and Citizenship: Challenges and
Prospects
6.1. Meaning of Globalization
6.2. Economic Globalization
6.3. Financial Globalization
6.4. Cultural Globalization
6.5. State, Globalization and Citizenship

Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem
Methods/strategy solving, and analysis. The full and active participation of students is highly
encouraged.

Assessment/Evaluation

The evaluation scheme will be as follows:

Test Test Test Quiz Assignment Final Total

1 2 3

10% 10% 15% 5% 10% 50% 100%

Work load in hours

Hours Required
Total
Assess Assig
Self- Hrs
Lectures Lab ments Tutorials Studies nment Advising

48 - 12 - 60 15 - 135

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-
organized manner. He/she is also responsible to give feedback for each assessment.

Roles of the students The success of this course depends on the students’ individual and collective
contribution to the class discussions. Students are expected to participate voluntarily,
or will be called upon, to contribute to set exercises and problems. Students are also

BA in Accounting and Finance Draft Curriculum

 expected to read the assigned readings and prepare the cases before each class so that
they could contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from individual knowledge
and understanding. Copying the works of others is considered as serious offence and
leads to disciplinary actions.

Text and reference books Reference Books

 Alexander, Larry (ed.).1998. Constitutionalism: Philosophical

Foundations. Cambridge : Cambridge University Press.
 Assefa Fisseha. 2006. Federalism and Accommodation of Ethnic Diversity in
Ethiopia: Comparative Study. Utrecht: Wolf Legal Publishers.
 Boss, J. 1998. Perspective on Ethics. London: Mayfield Publishing
Company.
 Charles F. Kettering Foundation., & Harwood Group.1991. Citizens and
politics: a view from Main Street America. Dayton, Ohio: The Foundation.
 Clampham, Christopher .1969. Haile-Selassie’s Government. Praeger: New
York.
 Ehrlich, T. 2000. Civic responsibility and higher education. Phoenix, Az:
Oryx Press.
 Fasil Nahum. 1997. Constitution for a Nation of Nations: The Ethiopian
Prospect. Lawrenceville,NJ: Red Sea Publishers.
 FDRE. 1995. The Constitution of the Federal Democratic of Ethiopia
 Frechette,S. 1981. Environmental Ethics. U.S.A.: The Boxwood Press.
 Goodin, Robert E. 2005. Reflective Democracy. Oxford University Press:
New York.
 Harrop, Martin and William L. (1987). Elections and Voters: A
Comparative Introduction. London: The Macmillan Press LTD.
 Held, David .1996. Models of Democracy. Cambridge Polity Press:
Cambridge.
 James Paul and Clapham .1972. Ethiopian Constitutional Development: A
source book. Haile Selassie I university: Mizan Tepi.
 Jeavons, T. (1991). Learning for the common good: liberal education, civic
education, and teaching about philanthropy. Washington, DC: Association of
American Colleges.
 Macedo, S. (2000). Diversity and distrust: civic education in a multicultural
democracy. Cambridge, Mass: Harvard University Press.
 Melzer, A. M., Weinberger, J., & Zinman, M. R. (1998). Multiculturalism
and American Democracy. Lawrence, Kansas: University Press of Kansas.
 Niemi, R. G., & Junn, J. (1998). Civic education : what makes students learn.
New Haven: Yale University Press.
 Nzongola, Ntalajia and Margaret C. 1998. The State and Democracy in
Africa. Asmara: Africa World Pres.
 Oppenheim, A. N. (1977). Civic education and participation in democracy :
the German case. London ; Beverly Hills: Sage.
 Penrose, W. O. (1952). Freedom is ourselves: Legal rights and duties of the
citizen as a basis for civic education. Newark: University of Delaware Press.
 Strong, C.F .1963. A History of Modern Political Constitutions. New
York: G.P. Putnam’s Sons.
 UNDP.2003. Making Global Trade Work for Peoples. London: Earthscan
Publications.

BA in Accounting and Finance Draft Curriculum

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Module Title Psychology

Module Number Psyc-M1063

Objective of the module Upon completion of this Module, students would be able to:

 Understand the essence of Psychology and become conversant of the concepts and
key issues in the field.
 Comprehend why psychology is characterized as scientific discipline along with
other arguments to the contrary.
 Appreciate the complexities of human behavior and be reasonably skeptical of
assertions made in the name of research or science in general.
 Have a grasp of the current thinking in the areas of sensation, perception, emotion,
motivation, learning, memory, forgetting, personality and abnormal behaviors.
Total ETCTS and Credit ETCTS: 5
Hours of the module
Credit Hours: 3

Courses of the Module

Course Number Course Name Cr. Hr CP/ETCTS

Psyc1061 General Psychology 3 5

Course Information

Course Number Psyc1061

Course Title General Psychology

Degree Program BA Degree in Accounting and Finance

Module Psychology

Module Number and M6; Psyc-M1063

Code

Module Coordinator

BA in Accounting and Finance Draft Curriculum

Lecturer

ETCTS Credits 5

Contact Hours (per 3

week)

Course Objectives & Upon completion of this course, students would be able to:
Competences to be
Acquired  Understand the essence of Psychology and become conversant of the concepts and
key issues in the field.
 Comprehend why psychology is characterized as scientific discipline along with
other arguments to the contrary.
 Appreciate the complexities of human behavior and be reasonably skeptical of
assertions made in the name of research or science in general.
 Have a grasp of the current thinking in the areas of sensation, perception, emotion,
motivation, learning, memory, forgetting, personality and abnormal behaviors.
Course Description This course introduces students from other disciplines with the concepts, theories,
methods and the core subjects in the field of Psychology. In short, it is intended to
provide an overview of the field of Psychology as a science of human behavior and
mental process and show how this knowledge can be used to improve human life.

WEEKS Course Contents Reading

1. The Essence of Psychology

1.1. Meaning and Definition of psychology
1.2. Methods in psychology
1.3. Sub-fields in psychology

2. Sensation And Perception

2.1. Sensation and the senses
2.2. Perception
2.3. Perceptual Organization
2.3.1. Depth and Distance Perception
2.3.2. Movement perception
2.3.3. Factors that influence perception-
Selective Attention
2.3.4. Visual Constancy: When seeing is
believing
2.3.5. Visual Illusions: When seeing is
misleading
2.4. Extrasensory Perception: Reality or Illusion?
3. Learning
3.1. Classical Conditioning
3.2. Operant Conditioning
3.3. Cognitive Learning

4. Memory: The Information Processing

Approach

4.1. Sensory register/Sensory Memory

BA in Accounting and Finance Draft Curriculum

 4.2. Short Term Memory
4.3. Long Term Memory
4.4. Forgetting
4.5. Improving Memory: Some Strategies

5. Motivation
5.1. Nature of Motivation
5.2. Theories of Motivation
5.3. Classification of Motives
5.4. Conflicts of Motives and frustration

6. Emotion And Stress

6.1. Emotion
6.1.1. Expression and Perception of
Emotions
6.1.2. Theories of Emotion
6.2. Stress
6.2.1. Types of stressors
6.2.2. Correlates of Stress: Factors that
influence stressfulness of events
6.2.3. Coping with Stress
7. Personality
7.1. Definition
7.2. Major Personality Theories and Approaches
7.3. Assessing Personality
8. Abnormal Psychology
8.1. Definitions of abnormality
8.2. Perspectives/theories on abnormal behavior
8.3. Classification and description of psychological disorders
8.4. Treatment of psychological disorders
8.4.1. Treatment approaches
8.4.2. Modes of therapy
Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem
Methods/strategy solving, and analysis. The full and active participation of students is highly
encouraged.

Assessment/Evaluation The evaluation scheme will be as follows:

Test Test Test Quiz Assignment Final Total

1 2 3

10% 10% 15% 5% 10% 50% 100%

BA in Accounting and Finance Draft Curriculum

Work load in hours
Hours Required
Total
Assess Assig
Self- Hrs
Lectures Lab ments Tutorials Studies nment Advising

48 - 12 - 60 15 - 135

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-
organized manner. Besides, he/she is responsible to give feedback for each
assessment.

Roles of the students The success of this course depends on the students’ individual and collective
contribution to the class discussions. Students are expected to participate voluntarily, or
will be called upon, to contribute to set exercises and problems. Students are also
expected to read the assigned readings and prepare the cases before each class so that
they could contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from individual knowledge
and understanding. Copying the works of others is considered as serious offence and
leads to disciplinary actions.

Text and reference books Reference Books

 Morgan, T. Clifford, Richard A. King, John R. Weisz, and John Schopler.

(1996). Introduction to psychology. (7th Ed.) New York: McGraw-Hill Book
Company.
 Baron, A, Robert. (1995). Psychology. Prince-Hall of India: New Delhi.
 Davidhoff, L. Linda. Introduction to psychology.(3rd Ed.) New York:
McGraw-Hill Company.
 Huffman, K,Mark Vernoy and Barbara Williams.(1987). Psychology in
Action. John Willy and Sons New York
 Kalat, W.James. (1986). Introduction to psychology. Wadsworth Inc:
California.
 Morris, G. Charles. (1990). Psychology. An introduction. (7th Ed.). Prince-
Hall: New Jersey.
 Myers, G. David. (1995). Psychology. USA: Worth Publishers.
 Papalia, E. Diane and Sally Wendkos Olds.(1985). Psychology. McGraw-Hill
Book Company::
 New York.
 Rathus,A. Spencer. (1984). Psychology. (2nd Ed.) New Yirk:Holt, Rinehart
and Wilson.
 Weiten, Wayne.(1989). Psychology. Themes and Variations. Brooks/Cole
publishing Company: California.
 Note: In addition to the above listed reference books, students can refer to any
introductory book on psychology.

BA in Accounting and Finance Draft Curriculum

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Module Title Basic English Skill

Module Number EnLa-M1013

Objective of the By the end of the module, students will be able to:
module
 Involve in various communicative contexts
 Read and comprehend texts with ease
 Differentiate and use oral and written discourses
 Listen and comprehend to conversations in English
 Write different units of writing both in academic and non-academic contexts

Total ETCTS and ETCTS: 10

Credit Hours of the
module Credit Hours: 6

Courses of the Module

Course Number Course Name Cr. Hr CP/ETCTS

EnLa1011 Communicative English Languge Skills 3 5

I

EnLa1012 Communicative English Languge Skills 3 5

I

Course Information

Course Number EnLa1011

Course Title Communicative English Languge Skills I

Degree Program BA Degree in Accounting and Finance

Module Basic English Skill

Module Number and M1; EnLa-M1013

Code

Module Coordinator

BA in Accounting and Finance Draft Curriculum

Lecturer

ETCTS Credits 5

Contact Hours (per 3

week)

Course Objectives & Upon completing the course, students will be able to:
Competences to be
Acquired  Express their ideas in various communicative contexts (in group/ pair discussion,
public speaking settings etc.)
 Use various vocabulary learning strategies and techniques
 Write and present reports
 Read various materials and make their own notes
 Identify the structure of oral and written discourses
 Attend their academic work at ease and with clarity.
Course Description This course is intended to develop and improve students' language competence. It is also
aimed at developing students’ communicative abilities in English which will help students
to develop their communicative skills and overall language competence in English.
Generally, this course will cover the specific language aspects described below.
Developing basic functions of English language skills: reading (scanning, skimming,
reading for details, summarizing, understanding the structure of a text); listening
(listening for the gist, listening for details, recognizing discourse markers, noticing the
structure of a lecture, understanding speaker intentions, recognizing signposting,
attending and following skills); writing (summarizing a text, writing descriptive texts);
speaking (introducing oneself and others, interviewing, discussions, stating and
supporting propositions, stating one’s opinions, organizing and taking part in a debate,
making a persuasive speech, questioning); vocabulary (working out meanings from
context, synonyms, antonyms, collocations, definitions); grammar (relative clauses,
modals, voice, conditionals, tense, reported speech).

WEEKS Course Contents Reading

1&2 1. Introductory Unit

1.1. Listening and Speaking: Finding out about
other people
1.2. Vocabulary: Learning to learn vocabulary
1.3. Grammar: Learning to use grammar for
facilitating meaning
1.4. Reading: What is involved in understanding
text?
1.5. Speaking: Introducing oneself and others
1.6. Writing: A short Personal description or
story
3, 4, 5 & 6 2. AIDS
2.1. Listening and Speaking:
2.1.1. Understanding markers of
addition and relating
2.1.2. Listening for gist
2.1.3. Responding to the speaker's purpose
2.1.4. Writing a brief summary of a talk
2.2. Vocabulary

BA in Accounting and Finance Draft Curriculum

 2.2.1. Using component parts of a word
as clues to meaning
2.2.2. Using topic relationships in order
to learn words
2.2.3. Being aware of how words
collocate with each other
2.2.4. Working out word meanings
from context
2.3. Grammar
2.3.1. Using relative clauses
2.3.2. Expressing warning and advice
2.4. Reading
2.4.1. Identifying the intended audience of a
text and other critical reading skills
2.4.2. Relating a diagram to a text
2.5. Speaking
2.5.1. Brain storming
2.5.2. Public speaking
2.6. Writing: Writing a short summary of a talk
7, 8, 9, & 10 3. Culture and Values
3.1. Listening and Speaking

3.1.1. Identifying the structure of a talk

3.1.2. Completing a note framework

3.2. Vocabulary

3.2.1. Using topic relationships to learn new words

3.2.2. Words of Greek and Latin origin

3.2.3. Using a vocabulary network to learn words

3.3. Grammar

3.3.1.Using active and passive constructions for

descriptive writing

3.3.2. using time clauses for descriptive writing

3.4. Reading
3.4.1. Critical reading
3.4.2. Reading for main ideas
3.4.3. Reading for detail
3.5. Speaking
3.5.1. Understanding reference
3.5.2. Brainstorming
3.5.3. Organizing and taking part in a debate
3.6. Writing
3.6.1. Writing a brief summary of key ideas from a
text
3.6.2. Writing a descriptive essay about a marriage

BA in Accounting and Finance Draft Curriculum

 ceremony

11, 12, 13, & 14 4.Improving Study Practices

4.1. Listening and speaking
4.1.1. Thinking about what you do when you listen to a
lecture and take notes
4.1.2. Understanding listing and sequencing markers
4.1.3. Listening for a main sections of a talk

4.2. Vocabulary
4.2.1. Using a dictionary
4.2.2. Working out word meanings from context
4.3. Grammar
4.3.1. Using Conditional I,II and III
4.4. Reading
4.4.1. Skimming for gist
4.4.2. Critical reading and evaluating
4.4.3. Using reference/textual markers

4.5. Speaking
4.5.1. Brainstorming and discussing on what makes a good
learner

4.6 Writing
4.6.1. Summarizing a talk
4.6.2. Summarizing an academic article
4.6.3. Writing an essay on learning English

15 & 16 Tutorial

Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem
Methods/strategy solving, and analysis. The full and active participation of students is highly encouraged.

Assessment/Evaluation The evaluation scheme will be as follows:

Assessment Scheme %

Listening 10%

Speaking 10%

Reading 10%

Writing 10%

Vocabulary 10%

Grammar 10%

Final Examination 40%

BA in Accounting and Finance Draft Curriculum

 Total 100%

Work load in hours

Hours Required
Total
Hrs
Lectures Assessments Tutorials Self-Studies Assignment

48 10 16 51 10 135

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-
organized manner. He/she is also responsible to give feedback for each assessment.

Roles of the students The success of this course depends on the students’ individual and collective contribution
to the class discussions. Students are expected to participate voluntarily, or will be called
upon, to contribute to set exercises and problems. Students are also expected to read the
assigned readings and prepare the cases before each class so that they could contribute
effectively to class discussions. Students must attempt assignments by their own.
Proficiency in this course comes from individual knowledge and understanding. Copying
the works of others is considered as serious offence and leads to disciplinary actions.

Text and reference books Reference Books

Dean, M.1988. Write it; Writing Skills for intermediate learners of English.
Cambridge University Press

DEFLL, 1996.College English: volume I and II.AAU.AAU Printing Press

Gregory.1999.Public speaking for college and career (Fifth Ed).New York: McGraw
Hill College

Hewings, M. 1999.Advanced Grammar in use: self-study Reference Practice Book

for Advanced Learners of English. Cambridge: CUP.

MOE, 2005. Improve Your English: A Course for Ethiopian Teachers (Grade 1-4)-
Face to Face Learner's Books 1&2.Addis Ababa: EMPDE

Mohammedtahir and Tibebe Kasahun, 2005.Communicative English Skills II

(unpublished). Jimma University Press

Strong, W.1991. Writer's Choice: Grammar and Composition. Illinois: McGraw Hall

Name of University: Jimma University

BA in Accounting and Finance Draft Curriculum

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Course Information
Course Number EnLa1012
Course Title Communicative English Languge Skills II
Degree Program BA Degree in Accounting and Finance
Module Basic English Skill
Module Number and M1; EnLa-M1013
Code
Module Coordinator
Lecturer
ETCTS Credits 5
Contact Hours (per 3
week)
Course Objectives & Upon completing the course, students will be able to:
Competences to be  construct meaningful sentences in English;
Acquired  learn to compose a paragraph that has a clearly stated topic sentence
and details ;
 use appropriate coordination and subordination skills to relate ideas;
 identify and correct common sentence problems
 Compose paragraphs that have clearly stated topic sentences and
supporting details.
 write a well-structured essay of different types ( descriptive,
narrative, expository and argumentative)
Course Description This course aims at developing students’ basic writing skills. It contains sentence
level writing: sentence structure, sentence types, functional and structural category,
common sentence errors (fragments, run-on sentences, dangling modifiers and
agreement errors); paragraph level writing : paragraph, topic sentence and supporting
details, structure, essentials of a paragraph, basic types of paragraphs( expository,
narrative, descriptive and argumentative ) and techniques of paragraph development;
essay level writing : structure of an essay, thesis statement and supporting
paragraphs, types of essays and techniques of essay development
WEEKS Course Contents Reading
1, 2, 3, & 4 Unit One: Writing Effective Sentences:
overview of writing effective sentences - sentence
definition, Identifying sentence parts (subject and
predicate), writing complete sentences; sentence types:
functional category (declarative, interrogative, imperative
and exclamatory sentences)
Writing Effective Sentences (continued----)
Identifying sentence types: structural Category ( simple,
compound, complex and compound complex); Joining
ideas :coordination, subordination, correlation and using
relative pronouns
Writing Effective Sentences (continued----)
Identifying and correcting faulty sentences :fragments,
run-ons, comma splices,
Writing Effective Sentences (continued----)
Identifying and correcting faulty sentences: dangling
modifiers and agreement errors;
Writing Effective Sentences (continued----)
Using punctuation(a period, comma, semi-colon, colon,

BA in Accounting and Finance Draft Curriculum

 quotation mark) and capitalization

5, 6, 7, 8, & 9 Unit Two: Writing Effective Paragraphs; overview of

writing effective Paragraphs- paragraph definition, nature
of a paragraph, Identifying topic sentence and supporting
details, writing topic sentences( with topics and controlling
idea), nature and position of topic sentences in paragraphs,
narrowing a title
Writing Effective Paragraphs (continued…)
structure of a paragraph, essentials of a paragraph: unity,
coherence(ways of achieving coherence: using transitional
devices, pronouns, key words and synonyms) and
adequate development; organization: space, time and order
of importance

Writing Effective Paragraphs (continued…)

Writing basic types paragraphs: expository, descriptive,
narrative and argumentative;

Techniques of paragraph development: definition,

exemplification/illustration, classification, cause and
effect, comparison, contrast, description( process,
objective and impressionistic), and listing/enumeration

Writing Effective Paragraphs (continued…)

Developing a paragraph: guided and free writing guided
writing-arranging given sentences in a logical order,
writing a paragraph by developing topic sentence and
specific details using given points of a title
Free writing –writing a paragraph on a given title or on
your own title

10, 11, 12, 13, 14, & 15 Unit Three Essay Writing
Stimulating idea on features of an essay
Definition of an essay, structure of an essay: introduction,
body and conclusion; reviewing paragraph structure vs
essay structure
Identifying thesis statement and supporting paragraphs,
elements of the thesis statement: topic and controlling idea
Essay Writing (continued…)
Achieving unity and coherence within an essay
Writing the introduction ( writing the hook, the
background and the thesis statement)

Essay Writing (continued…)

Writing the body and the concussion
Steps in writing an essay: Planning(questioning, making
list, clustering, preparing outline), drafting, revising, and
editing

Essay Writing (continued…)

Writing the basic types of essays ( expository, descriptive,
narrative and argumentative)by employing the different
techniques

BA in Accounting and Finance Draft Curriculum

 Essay Writing (continued…)
Writing the basic types of essays ( expository, descriptive,
narrative and argumentative)by employing the different
techniques

Essay Writing (continued…)

Writing the basic types of essays ( expository, descriptive,
narrative and argumentative)by employing the different
techniques

Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem
Methods/strategy solving, and analysis. The full and active participation of students is highly
encouraged.

Assessment/Evaluation The evaluation scheme will be as follows:

Test 1 Test 2 Quiz 1 Quiz 2 2 Final Total
Assignments
10% 10% 10% 10 % 20% 40% 100%
Work load in hours
Hours Required Total
Hrs
Lectures Assessments Tutorials Self-Studies Assignment
48 10 16 51 10 135

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-
organized manner. He/she will make sure that proper assessments is given. He/she
is also responsible to give feedback for each assessment.
Roles of the students The success of this course depends on the students’ individual and collective
contribution to the class discussions. Students are expected to participate voluntarily,
or will be called upon, to contribute to set exercises and problems. Students are also
expected to read the assigned readings and prepare the cases before each class so that
they could contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from individual
knowledge and understanding. Copying the works of others is considered as serious
offence and leads to disciplinary actions.
Text and reference books Reference Books
 Writer’s Choice : Grammar and Composition
 Rorabacher ,L A Concise Guide to Composition (3rd Ed). London
Harper and Row publishers(1976)
 A Guided Writing to Composition
 Langan,J College Writing Skills. sixth Edition. Boston: Mcgraw-
Hill (2005).
 Savage, A.and M. Shafiei,Effective Academic Writing 1. Oxford:
Oxford University Press. (2007)
 Savage, A.and P. Mayer Effective Academic Writing 2 Mcgraw-Hill
(2005). Oxford University Press. (2005)
 Davis,J and R,Liss Effective Academic Writing 3 The Essay. Oxford
University Press. (2005)

BA in Accounting and Finance Draft Curriculum

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title Moral and Ethics
Module Number
Objective of the
module
Total ETCTS and ETCTS: 5
Credit Hours of the Credit Hours: 3
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
LOCT1011 Critical Thinking 3 5
Course Information
Course Number LOCT1011
Course Title Critical Thinking
Degree Program BA Degree in Accounting and Finance
Module Moral and Ethics
Module No and Code
ETCTS Credits 5
Contact Hours (per 3
week)

Name of University: Jimma University

BA in Accounting and Finance Draft Curriculum

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title Computing and Mathematics
Module Number
Objective of the
module
Total ETCTS and ETCTS: 18
Credit Hours of the Credit Hours: 11
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
Emte1012 Introduction to Emerging Technologies 3 5
Course Information
Course Number Emte1012
Course Title Introduction to Emerging Technologies
Degree Program BA Degree in Accounting and Finance
Module Computing and Mathematics
Module No and Code
ETCTS Credits 5
Contact Hours (per 3
week)

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title Computing and Mathematics
Module Number
Objective of the
module
Total ETCTS and ETCTS: 18
Credit Hours of the Credit Hours: 11
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
Math 1011 Mathematics for Social Scinces 3 5
Course Information
Course Number Math 1011
Course Title Math 1011
Degree Program BA Degree in Accounting and Finance
Module Computing and Mathematics
Module No and Code
ETCTS Credits 5
Contact Hours (per 3

BA in Accounting and Finance Draft Curriculum

week)

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Course Information

Course code IS-2121

Course Title Fundamentals of Information system

Degree Program BA in Accounting and Finance

Module

Module
Coordinator

Lecturer

ETCTS Credits 3

Contact Hours (per 2

week)

Course Objectives To bring the students to a practical level of competency in business related IT tools,
including word processing, spreadsheets and presentation software.

After successfully completing this course, the students should be able to:

 Explain the fundamental Information Technology (IT) concepts that underpin

Business Information Systems.
 Explain the characteristics of different IT hardware configurations, in terms of
processor, storage and input/output technologies.
 Describe different types of software as used by business.
 Be competent in the use of a computer, produce documents, design
spreadsheets and make a presentation.
Course Description To introduce students to the fundamental aspects of IT in business, including
hardware, software, data storage technologies and the theoretical basis for
understanding how systems work and interact.

WEEKS Course Contents Reading

2 WEEKS 1. An Introduction Information Systems in organizations Stair and

BA in Accounting and Finance Draft Curriculum

(1ST and 2nd) 1.1. Introduction to Information Systems Reynolds
1.2. Information System in Organizations,
Chapter 1

2. Hardware and Software Stair and

2.1. Hardware Reynolds
2.2. Anatomy of a Computer
2.3. Computer System Types Chapter 2
2.4. Server Farms, Data Centers, and Green Computing
3 WEEKS 2.5. An Overview of Software
2.6. Systems Software
(3rd, 4TH & 5TH) 2.7. Application Software
2.8. Software Issues and Trends
3 WEEKS 3. Database Systems and Big Data Stair and
3.1. Data Fundamentals Reynolds
(6TH, 7TH , & 8th ) 3.2. Data Modeling and Database
Characteristics Chapter 3
3.3. Relational Database Management Systems
(DBMSs)
3.4. Big Data
3 WEEKS 4. Networks and Cloud Computing Stair and
4.1. Network Fundamentals Reynolds
(9TH, 10th &11th ) 4.2. The Internet and World Wide Web
4.3. The Internet of Things Chapter 4
4.4. Cloud Computing
2 WEEKS 5. Electronic Commerce and Enterprise Systems Stair and
5.1. An Introduction to Electronic Commerce Reynolds
(12th & 13th) 5.2. Electronic and Mobile Commerce
Applications Chapter 5
5.3. Technology Infrastructure Required to
Support E-Commerce and M-Commerce
5.4. Transaction Processing Systems
5.5. Enterprise Systems
2 WEEKS 6. Business Intelligence and Analytics Stair and
6.1. What Are Analytics and Business Reynolds
(14TH & 15TH) Intelligence?
6.2. Business Intelligence and Analytics Tools Chapter 6

1 WEEK 7. Knowledge Management and Specialized Information Stair and

Systems Reynolds
(16TH) 7.1. What Is Knowledge Management?
7.2. Overview of Artificial Intelligence Chapter 7

Teaching & Learning The teaching and learning methodology include lecturing, discussions, problem
Methods/strategy solving, and analysis. Take-home assignment will be given at the end of each
chapter for submission within a week. Solution to the assignments will be given
once assignments are collected. Cases with local relevance will also be given for

BA in Accounting and Finance Draft Curriculum

 each chapter for group of students to present in a class room. The full and active
participation of students is highly encouraged.

Assessment/ The evaluation scheme will be as follows:

Evaluation
Test 1 Test Test Quiz1 Assignment Final Total
2 3 1

10% 10% 10% 10% 10% 50% 100%

Work load in hours

Hours Required
Total Hrs ECTS
Self- Assignmen Advisin
Lectures Lab Assessments Tutorials Studies t g

16 32 10 - 23 - - 81 6

Roles of the He/she will come to the class regularly on time and deliver the lecture in a well-
Instructor organized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments is
given. He/she is also responsible to give feedback for each assessment.

Roles of the students The success of this course depends on the students’ individual and collective
contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and problems.
Students are also expected to read the assigned readings and prepare the cases
before each class so that they could contribute effectively to class discussions.
Students must attempt assignments by their own. Proficiency in this course comes
from individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.

Text and reference Text Book:

books
Stair & Reynolds, Fundamentals of Information System, 9th edition. 2018.
CENGAGE Learning.

Reference Books

 Bocij, Chaffey, Greasley& Hickey. Business Information Systems,

Technology, Development & Management for the e-Business. 2003.
Prentice Hall
 Business Information Systems, Dryden Press

BA in Accounting and Finance Draft Curriculum

  Microsoft, Step by Step Word, Microsoft Press
 Microsoft, Step by Step Excel, Microsoft Press,
 Microsoft, Step by Step Power point, Microsoft Press

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Course Information

Course code

Course Title Basic Statistics

Degree Program BA Degree in Accounting and Finance

Module Coordinator

Lecturer

ETCTS Credits 5

Contact Hours (per 3

week)

Course Objectives Enable students apply basic statistical techniques and methods for grouping, tabular
and graphical display, analysis and interpretation of statistical data.

This course aims:

 To demonstrate understanding of key statistical terms

 Provide a working knowledge of the statistical tools used in business

BA in Accounting and Finance Draft Curriculum

 Introduce techniques of gathering, organizing, presenting and interpreting

statistical data
 Describe a set of grouped and ungrouped data by measuring the central
tendency and the variability of the data
 Enable students apply the concept of probability to quantify uncertainty and
assess business risk.
Course Description This course will provide students with a general understanding of statistical
techniques commonly used in solving business problems and undertaking
business research. Topics include frequency distributions, measures of central
tendency, dispersion, and probability theory.

WEEKS Course Contents Reading

5. Introduction to Statistics
5.1. What is Statistics?
5.2. `Descriptive Versus Inferential Statistics
5.3. Types of Variables and Scales of Measurement
5.4. Statistics in Business Decisions
6. Visual Description of Data
6.1. The Frequency Distribution and the Histogram
6.2. The Stem-and-Leaf Display and the Dotplot
6.3. Other Methods for Visual Representation of the Data:
Bar Chart, Line Graph, Pictograms, Pie Chart
6.4. The Scatter Diagram
6.5. Tabulation and Contingency Tables
7. Statistical Description of Data
7.1. Statistical Description: Measures of Central Tendency
7.2. Statistical Description: Measures of Dispersion
7.3. Descriptive Statistics from Grouped Data
7.4. Statistical Measures of Association
8. Probability And Probability Distribution
8.1. Basic definitions of probability
8.2. Fundamental concepts: experiment and event, event
and their relationships, conditional and joint probability
8.3. Definitions and classification of probability distribution
8.4. Discrete random variables, expected value and variance
of discrete random variable
8.5. The binomial, Poisson, and hyper geometric probity
distributions and their applications.
8.6. Continuous Probability distribution: Uniform, Normal,
and exponential probability distributions and their
applications.

Teaching & Learning The teaching and learning methodology include lecturing via face to face or
Methods/strategy virtually, discussions, problem solving, and analysis. Take-home assignment will
be given at the end of each chapter for submission within a week. Solution to the

BA in Accounting and Finance Draft Curriculum

 assignments will be given once assignments are collected. Cases with local
relevance will also be given for each chapter for group of students as well as
individually to present in a class room. The full and active participation of
students is highly encouraged

Assessment/ The evaluation scheme will be as follows:

Evaluation
Test 1 Test 2 Test 3 Quiz1 Assignment 1 Final Total

10% 10% 10% 10% 10% 50% 100%

Work load in hours

Hours Required
Total
ECTS
Self- Assignmen Advisin Hrs
Lectures Lab Assessments Tutorials Studies t g

96 - 33 18 96 - - 243 8

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture in a well-
organized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments
are given. He/she is also responsible to give feedback for each assessment.

Roles of the students The success of this course depends on the students’ individual and collective
contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and problems.
Students are also expected to read the assigned readings and prepare the cases
before each class so that they could contribute effectively to class discussions.
Students must attempt assignments by their own. Proficiency in this course comes
from individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.

Text and reference Text Book:

books
Ronald M. Weiers (2011). Introduction to Business Statistics. 7th edition.

Reference Books

David R. Anderson. Dennis J. Sweeney, Thomas A. Williams, Jeffrey D. Camm and

James J. Cochran (2018) Statistics for Business and Economics, 13th
revised edition.

BA in Accounting and Finance Draft Curriculum

 David F. Groebner, Patrick W. Shannon, Phillip C. Fry, and Kent D. Smith (2011).
Business statistics a decision making approach 8th edition.

Douglas A. Lind, William G. Marchal, Samuel A. Wathen (2013) Basic Statistics

for Business & Economics, 9th edition.

James T. McClave, P. George Benson, and Terry Sincich (2018) Statistics for
Business and Economics, 13th edition.

Mark L. Berenson, David M. Levine, and Timothy C. Krehbiel (2012). Basic

Business Statistics: Concepts and Applications, 9th edition.

Paul Newbod, William L. Carlson, and Betty Thorne (2013). Statistics for business
and economics. 8th edition.

Sanjiv Jaggia and Alison Kelly (2020). Essentials Of Business Statistics:

Communicating With Numbers, Second Edition

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title General Studies
Module Number
Objective of the
module
Total ETCTS and ETCTS: 14
Credit Hours of the Credit Hours: 9
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
Anth1012 Social Anthroplogy 2 3
Course Information
Course Number Anth1012
Course Title Social Anthroplogy
Degree Program BA Degree in Accounting and Finance
Module General Studies
Module No and Code
ETCTS Credits 3
Contact Hours (per 2
week)

Name of University: Jimma University

BA in Accounting and Finance Draft Curriculum

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title General Studies
Module Number
Objective of the
module
Total ETCTS and ETCTS: 14
Credit Hours of the Credit Hours: 9
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
GeES1011 Geography of Ethiopian and the Horn 3 5
Course Information
Course Number GeES1011
Course Title Geography of Ethiopian and the Horn
Degree Program BA Degree in Accounting and Finance
Module General Studies
Module No and Code
ETCTS Credits 5
Contact Hours (per 3
week)

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title General Studies
Module Number
Objective of the
module
Total ETCTS and ETCTS: 14
Credit Hours of the Credit Hours: 9
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
SNIE1012 Inclusiveness 2 3
Course Information
Course Number SNIE1012
Course Title Inclusiveness
Degree Program BA Degree in Accounting and Finance
Module General Studies
Module No and Code SNIE1012
BA in Accounting and Finance Draft Curriculum
ETCTS Credits 3
Contact Hours (per 2
week)

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title General Studies
Module Number
Objective of the
module
Total ETCTS and ETCTS: 14
Credit Hours of the Credit Hours: 9
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
GLTR1021 Global Trend 2 3
Course Information
Course Number GLTR1021
Course Title Global Trend
Degree Program BA Degree in Accounting and Finance
Module General Studies
Module No and Code GLTR1021
ETCTS Credits 3
Contact Hours (per 2
week)

Name of University: Jimma University

Name of College/Faculty: BECO

Name of Department: Accounting and Finance Program

Department Accounting and Finance
program BA degree Accounting and Finance
Module Title General Studies
Module Number
Objective of the
module
Total ETCTS and ETCTS: 14

BA in Accounting and Finance Draft Curriculum

Credit Hours of the Credit Hours: 9
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
SPSC 1011 Physical Fitness - -
Course Information
Course Number SPSC1011
Course Title Physical Fitness
Degree Program BA Degree in Accounting and Finance
Module General Studies
Module No and Code Spsc1011
ETCTS Credits -
Contact Hours (per -
week)

BA in Accounting and Finance Draft Curriculum

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BA in Accounting and Finance Draft Curriculum