Cost accounting provides key data to managers for planning and controlling, as well as data on costing products, services, and customers. This course provides an introduction to the fundamentals of cost accounting. Topics include cost accounting terminology, job costing, process costing, activity-based costing, activity-based management, cost-volume-profit analysis, budgeting, standard costing, variance analysis, responsibility accounting, variable costing, transfer pricing and decision making. By focusing on basic concepts, analyses, uses, and procedures instead of procedures alone, cost accounting comes out clearly as a managerial tool.
- Teacher: Kabanda Jeffrey Kota II
In this intermediate course, students build on the foundations established in an introductory accounting course of Financial Accounting (ACC 1101). Students undertake an in-depth analysis of the asset side of the balance sheet. Key elements of this course are: understanding the treatment in accordance with Generally Accepted Accounting Principles (GAAP) of cash, temporary investments, receivables, inventories, long-term investments, and capital assets. Also discussed are the accounting concepts underlying GAAP, with particular emphasis on the revenue recognition principle, as well as an introduction to some of the accounting issues underlying the form and content of the primary financial statements: the income statement, the statement of retained earnings, and the balance sheet.
- Teacher: Kabanda Jeffrey Kota II
This course has been designed for the students to learn techniques for improving the flexibility and originality of their thinking and will explore approaches used by managers and organizations to create and sustain high levels of innovation. Topics include: personal thinking preferences, everyday creativity and eliminating mental blocks, creative thinking techniques, idea selection approaches, teaming techniques for creativity, conditions that promote creativity, design for interaction, disruptive technologies, and intellectual property. The course uses fun and hands-on activities to stimulate innovation.
- Teacher: Elizabeth Nakalembe
In this intermediate course, students will become familiar with intermediate principles of a computer, including the computer networks, the operating system, and advanced software applications and information security. Students will gain practice in using key applications such as advanced Word, advanced Excel and advanced Access, basic computer networks design, basis graphics and web design skills, basic programming skills, as well as understand social and ethical issues around the Internet, information and security. This is a one semester course package. This is a basic course for Business students to familiarize with intermediary computer skills and its applications in the relevant fields and exposes them to other related papers of IT.
- Teacher: Esther Baguma
This course introduces students to the field of auditing and assurance. It provides students with a sound understanding of fundamental auditing concepts and procedures, and the application of auditing standards. Consequently, the course provides a foundation for students, who intend pursuing a specialized pathway in the auditing profession, as well as those who will pursue careers in accounting and other disciplines where principles of risk assessment, systems control and evaluation, and transaction testing are important.