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Supply Chain Management

INTRODUCTION TO SAMPLE COURSE

Professional Human Resources Management and Leadership

Introduction to ICT Day M4

legal theory

constitutional law day session

ENTREPRENUERSHIP

ADVANCED WEB DESIGN AND DEVELOPMENT-ME

Advanced Financial Accounting

NETWORK INFRASTRUCTURE MANAGEMENT -MW

Progamming in C Language July 2026 Weekend

INTRODUCTION TO FINANCIAL ACCOUNTING

•      Apply the accounting equation, accounting principles, and the double-entry system to record, classify, and summarize business transactions.

•      Prepare books of original entry, ledger accounts, trial balances, accounting adjustments, and bank reconciliation statements accurately.

•      Prepare financial statements in accordance with applicable accounting principles and International Financial Reporting Standards (IFRS).

•      Analyze and interpret financial statements using basic financial ratios to evaluate an organization's financial performance and position.

•      Demonstrate ethical and professional standards in the preparation, presentation, and communication of financial information.

CONTENT

Chapter I: General introduction accounting

• Meaning, scope and purpose
• Financial accountability methods
• Book keeping and accounting
• Users/interested parties in accounting information
• Characteristics or qualities of accounting information
• Basis of accounting
• Branches/disciplines in accounting
• Accounting regulatory framework (accounting rules);-Accounting base, Accounting policy, and principles
• Professional ethics for accountant

Chapter II: Accounting equation

·         Assets = Liabilities + Owner’s Equity

Chapter III: Double entry system and preparation of books of account

·         The double entry book keeping system

·         Accounting cycle/ or process

·         Preparation of books of account

           -Journals

           -The Cash Book

           -Ledgers

·         The trial balance

Chapter IV: End of year adjustments and Preparation of financial statements

·         End of adjustments

·         Income statement

·         Balance sheet, Etc

Chapter V: Analysis and interpretation of financial statements

•      Profitability ratios,

•      Liquidity ratios, etc

Chapter VI: Bank reconciliation

·         Explain why the bank statement balance and the cashbook balance may not balance with bank statement

·         Importance

·         Reasons for discrepancy between cash book and bank statement balances

·         Methods of bank reconciliation

Further readings

•      Omunuk, J. B. (1999). Fundamental accounting for business (4^th ed.). Kampala: Makerere University Business School.

•      Frank, W. (2008). Business Accounting basics (9^th ed.). New York: Springer

Mr MUDAKEMWA Augustin, MBA-Finance&Accounting

Assistant Lecturer at University of Kigali

School of Business Management and Economics

Tel: 0785818622

Email: amudakemwa@uok.ac.rw

Website: www.uok.ac.rw

Programming with Python

PROFESSIONAL ETHICS FOR ACCOUNTANT

§  Know how to behave in an ethical manner

§ Be aware of the threats to ethical behaviour, and the importance of safeguarding against those threats

§ Understand when and how to act when they suspect unethical or illegal acts are taking place.

Significance of the course:

i. Ethics in Accounting and Finance will equip learners with knowledge and competency sufficient to be able to:

ii.  Explain the principles of ethical behavior

iii. Explain the importance of behaving ethically and in accordance with relevant codes of conduct

iv. Explain the risks from improper practice and the need to safeguard against them

v. Explain how to act in an ethical manner when dealing with internal and external stakeholders

vi. Explain the importance of adhering to organizational and professional values at all times

vii. Identify inappropriate or unethical behavior

viii.Explain the procedures which they should follow if they suspect an unethical or illegal act is being carried out

ix. Identify to whom illegal or unethical acts should be reported

Assistant Lecturer: Mr MUDAKEMWA Augustin

Tel: 0785818622

Email: amudakemwa@uok.ac.rw

University of Kigali

School of Business Management and Economics

Website: www.uok.ac.rw

Computer Applications in Finance

MULTIMEDIA AND COMPUTER GRAPHICS

data structures and algorithm

INTRODUCTION TO WEB DESIGN AND DEVELOPMENT June 2026

CORPORATE FINANCE

Business Ethics June 2026 (Remera)

Research Methodology June 2026

ARTIFICIAL INTELLIGENCE

ADVANCED AUDITING AND ASSURANCE

• Explain the nature and purpose of assurance services and the audit function and evaluate the need for regulation in auditing practice.
• Apply fundamental ethical principles and independence requirements in accordance with professional standards and codes of ethics.
• Assess professional appointments, auditor responsibilities, and legal liabilities associated with audit engagements.
• Evaluate quality control procedures, corporate governance practices, and the regulatory environment affecting audit firms.
• Plan and perform audit engagements by applying materiality, risk assessment, analytical procedures, and internal control evaluation techniques.
• Assess the sufficiency and appropriateness of audit evidence and evaluate the use of management representations and the work of experts and other auditors.
• Evaluate subsequent events, going concern assumptions, comparative information, and other information in forming audit conclusions.
• Formulate appropriate audit opinions and reports and communicate audit findings effectively to management and stakeholders.
• Apply audit procedures to significant financial statement components and evaluate disclosures in accordance with applicable financial reporting frameworks.
• Examine assurance and related services, internal audit, outsourcing, prospective financial information, social and environmental audits, and group audits in contemporary business environments.
• Demonstrate professional judgment, analytical skills, communication skills, and ethical behavior in resolving advanced auditing and assurance issues.

MODULE CONTENT

Lecture 1: Assurance and the Audit Function

• Nature and purpose of assurance
• Need for regulation
• The audit function
• Audits of small entities
• Methodology of an audit

Lecture 2: Professional Conduct

• Fundamental principles and guidance
• Auditor independence
• Confidentiality
• Ethical issues and areas of controversy

Lecture 3: Professional Appointments

• Advertising and tendering
• Acceptance of audit engagements
• Agreeing terms of engagement
• Access to books and documents
• Change of auditors

Lecture 4: Professional Responsibility and Liability

• Fraud and auditor's responsibilities
• Professional liability
• Professional misconduct
• Professional indemnity insurance

Lecture 5: Practice Management and Regulatory Environment

• Risks facing audit firms
• Quality control
• Current developments in auditing
• Corporate governance
• Legal and regulatory framework

Lecture 6: Audit Planning and Strategy

• Audit planning
• Materiality
• Risk assessment
• Risk-based approach
• Systems and controls
• Cycles and transactions
• Balance sheet approach
• Directional testing
• Analytical procedures

Lecture 7: Audit Evidence

• Nature and sources of audit evidence
• Related parties
• Management representations
• Using the work of others
• Audit documentation

Lecture 8: Audit Evaluation and Review

• Review procedures
• Opening balances
• Comparative information
• Other information
• Subsequent events
• Going concern
• Compliance with IFRS

Lecture 9: Audit Reports

• Forming an audit opinion
• Communication issues
• Electronic reporting
• Special purpose reports
• Reporting to management

Lecture 10: Audit of Financial Statements

• Construction contracts
• Liabilities
• Income
• Expenses
• Financial statement disclosures

Lecture 11: Audit Related and Assurance Services

• Audit-related services
• Assurance engagements
• Risk assessments
• Performance management
• Systems reliability
• Electronic commerce
• Forensic audits
• Whistleblowing

Lecture 12: Internal Audit and Outsourcing

• Internal audit
• Outsourcing
• Impact of outsourcing on external audit

Lecture 13: Prospective Financial Information

• Accepting engagements
• Audit procedures
• Reporting on prospective financial information
• Expression of opinion

Lecture 14: Social and Environmental Audits

• Social and environmental performance
• Implications for companies and management
• Implications for statutory audit
• Assurance services relating to sustainability

Lecture 15: Group Audits

• Group accounting and holding company auditors
• Principal and component auditors
• Consolidation process
• Joint audits
• Auditing foreign subsidiaries
• Recent developments in group auditing

OOP Old Calculum

FINANCIAL MANAGEMENT

DATABASE MANAGEMENT SYSTEM

PROGRAMMING IN C LANGUAGE

PUBLIC PROCUREMENT AND DISPOSAL OF ASSETS

Mathematics and Science in ECDE

Introduction To Taxation

Introduction to Taxation

Machine Learning

Advanced Financial Accounting

DATA ANAYSIS AND VISUALIZATION

Systems Analysis and Design

This module enables students to use management information systems techniques to solve managerial and organizational problems of limited complexity. It includes solving formal analytic problems and implementing solutions using MIS development techniques. It focuses on Study, Analysis and Design of a System, Documenting and evaluating the System, Data Modelling, and Developing Information Management System for an Organization, Implementing and Testing

Linux Programming Lab Masy 26

SERVER AND SYSTEMS ADMINISTRATION

NETWORK INFRASTRUCTURE MANAGEMENT

CSC3502/MAIN/MAY2025-2026/MONTH 1 - INTRODUCTION TO WEB DESIGN AND DEVELOPMENT

COMMERCIAL AND BANKING LAWS

Commercial and Company Law

Professional ethics for teachers

COST ACCOUNTING

• Classify and analyze different types of costs for managerial decision-making.

• Apply inventory valuation and stock control techniques in material costing.

• Compute labour and overhead costs using appropriate costing methods.

• Prepare cost statements and apply various methods of costing in business operations.

• Analyze break-even points and apply marginal costing techniques in decision-making.

• Prepare budgets and evaluate organizational performance using budgetary control systems.

• Calculate and interpret variances under standard costing systems.

• Use cost accounting information to support planning, control, and strategic decisions.

Lecturer contact

Assistant Lecturer: Mr MUDAKEMWA Augustin,

Email: amudakemwa@uok.ac.rw

Tel: +250785818622

University of Kigali,

School of Business Management and Economics: 

LINUX PROGRAMMING LAB

ARTIFICIAL INTELLIGENCE

Computer Architecture

INTRODUCTION TO LAW

SEMINAR IN LEGAL AND ETHICAL ISSUES IN COMPUTER SCIENCE

DATA STRUCTURE AND ALGORTHIMS

CALCULUS

PRINCIPLES OF MANAGEMENT

UNIT – III – Principles of Management

 III.         ORGANIZING

UNIT – IV – Principles of Management

  IV.         STAFFING AND DIRECTING

UNIT – IV – Principles of Management

    V.         STAFFING AND DIRECTING

PUBLIC INTERNATIONAL LAW

CITIZENSHIP AND TRANSFORMATIVE EDUCATION

MODERN MARKETING

Introduction to Law

PROJECT MANAGEMENT

PROJECT MANAGEMENT

LINEAR ALGEBRA

FINANCIAL STATMENT ANALYSIS

project management

INTERMEDIATE FINANCIAL ACCOUNTING

civil procedure law

STRATEGIC MANAGEMENT

Professional ethic for teachers

General English

ENTREPRENEURSHIP

Value Chain Management

MANAGEMENT INFORMATION SYSTEM

Principles of Marketing

introduction to ict

ADVANCED ACCOUNTING

International business finance

History of law

Supply Value Chain Management

Strategic management

C PROGRAMMING

Auditing

Electronic commerce

ANALOG AND DIGITAL ELECTRONICS

Corporate Governance2

Business Ethics

DATA STRUCTURE AND ALGORITHM

DEVELOPMENT ACCOUNTING

PROCUREMENT LEGAL FRAMEWORK

COMMUNICATION SKILLS

GENERAL ENGLISH

Legal Theory

SCREENING PROCEDURE FOR CHILDREN

SCREENING PROCEDURE FOR CHILDREN

COMMUNICATION SKILLS

LINUX PROGRAMMING LAB

COMMERCIAL AND COMPANY LAW

LINUX PROGRAMMING LAB

Contemporary Social Services in Rwanda

introduction to web design and development

Artificial Intelligence

foundation of education

Operation Research

foundation of education

SCREENING PROCEDURES FOR CHILDREN

Monetary Economics

Business Ethics

COMMUNICATION SKILLS

COMMERCIAL AND COMPANY LAW

Business Ethics

CIT81104 - PROGRAMMING IN C LANGUAGE

Supply Chain Management

Monetary Economics

Computer networking

Introduction to Law

Legal Theory

specific crimes

screening procedures for children

Business Ethics

Operation Research

COMMUNICATION SKILLS

English for Specific Purposes

Commercial and Company Law

Monetary Economics

Legal Theory

Supply Chain Management

introduction to law

foundation of education

COMPUTER ARCHITECTURE

Strategic Management

FINANCIAL MATHS

FINANCIAL MATHS

FINANCIAL STATEMENT ANALYSIS AND REPORTING

Introduction to micro economics

Financial Management.

Introduction to microeconomics

supply chain mgt

Financial Statement Analysis & Reporting

Financial Management

INTRODUCTION TO AUDITING

Personality Development

Introduction to Macroeconomics

FINANCIAL STATEMENT ANALYSIS AND REPORTING

Introduction to Taxation

Logistics Management

international sourcing

Sample Course

ENGLISH FOR BEGINNERS

DATABASE MANAGEMENT SYSTEMS

GUIDANCE AND COUNSELING IN ECD

INSTRUCTIONAL TECHNOLOGY IN ECD

Computerized accounting WEEKEND Remera Campus

DATA STRUCTURES AND ALGORITHMS

INTRODUCTION TO SCIENTIFIC RESEARCH AND COMPUTER SKILLS

Public International aw

History of law

FINANCIAL MARKERTS AND INSTITUTIONS

COMPUTERIZED ACCOUNTING KACYIRU-EVENING

ADVANCED TAXATION

History of law weekend

PROFESSIONAL ETHICS FOR TEACHERS

RESEARCH METHODOLOGY- MBA FIN &ACC, MBA PM(MUSANZE)

Negotiation and Contract Management - Dr Gachukia

STRATEGIC MANAGEMENT JULY 26

Graduation Similarity/Plagiarism Check 2026

Programming with python_Assignments

PROJECT LEADERSHIP AND GOVERNANCE - DR KWENA (JULY 2026 WEEKEND)

     ii.         Develop skills in decision making and delegation skills

   iii.         Lead a high performance project team

   iv.         Build an effective working relationship with the project sponsor and project stakeholders

Meet the leadership challenges throughout the project lifecycle using communication, negotiation and conflict management skills and Explain the importance of project communication

INCLUSIVE EDUCATION AND EDUCATIONAL TECHNOLOGY

Research Methodology for Economist

2.     Formulate researchable economic problems and objectives.

3.     Conduct systematic literature reviews.

4.     Develop theoretical and conceptual frameworks.

5.     Formulate and test economic hypotheses.

6.     Design quantitative, qualitative, and mixed-methods studies.

7.     Apply appropriate sampling and data collection techniques.

8.     Select and justify econometric and statistical methods.

9.     Interpret empirical economic evidence.

10.  Prepare high-quality research proposals and reports.

11.  Apply ethical principles in economic research.

12.  Produce publishable academic papers and dissertations.

Research Methodology for Economist

2.     Formulate researchable economic problems and objectives.

3.     Conduct systematic literature reviews.

4.     Develop theoretical and conceptual frameworks.

5.     Formulate and test economic hypotheses.

6.     Design quantitative, qualitative, and mixed-methods studies.

7.     Apply appropriate sampling and data collection techniques.

8.     Select and justify econometric and statistical methods.

9.     Interpret empirical economic evidence.

10.  Prepare high-quality research proposals and reports.

11.  Apply ethical principles in economic research.

12.  Produce publishable academic papers and dissertations.

Research Methodology for Economist

2.     Formulate researchable economic problems and objectives.

3.     Conduct systematic literature reviews.

4.     Develop theoretical and conceptual frameworks.

5.     Formulate and test economic hypotheses.

6.     Design quantitative, qualitative, and mixed-methods studies.

7.     Apply appropriate sampling and data collection techniques.

8.     Select and justify econometric and statistical methods.

9.     Interpret empirical economic evidence.

10.  Prepare high-quality research proposals and reports.

11.  Apply ethical principles in economic research.

12.  Produce publishable academic papers and dissertations.

ADVANCED SYSTEM ANALYSIS AND DESIGN OF ALGORITHMS

PMS91208/MUSANZE/EVENING/MAY2025-2026/MONTH 1 - PROJECT PLANNING, DESIGNING AND RESOURCING

FINANCIAL MARKETS AND Institutions DR Thomas

SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT

Business Organization Management

Business Organization Management

Logistist

Principles of Education Management and Administration

FOUNDATIONS OF HUMAN RESOURCE MANAGEMENT

GLOBAL LOGISTICS AND STRATEGIC VALUE CHAIN

Better Learning

Education for All

Sustainable Supply Chain Management

IT PROJECT MANAGEMENT

Research Methodology

Educational Measurement, Test and Evaluation

BUSINESS ORGANISATION AND MANAGEMENT

foundations of human resource management

Family law

Financial Markets and Institutions

Foundation of Human Resource Management

SPESSE International Student Exchange Programme

LMS Demo Course - Academic Senate

Artificial Intelligence in Learning

VoIP AND CCTV SYSTEM DEPLOYMENT -MD

Foundation of Data Analytics

Intermediate Financial Accounting

BUSINESS ETHICS

•      The course promotes integrity, accountability, corporate social responsibility, and ethical decision-making while preparing learners to uphold professional standards and contribute to sustainable business practices.

Learning outcomes

Upon successful completion of this course, learners will be able to:

•      Explain the concepts, principles, theories, and importance of business ethics in organizational management.

•      Apply ethical theories and decision-making models to resolve ethical dilemmas in business environments.

•      Demonstrate ethical leadership by promoting integrity, accountability, transparency, and responsible business conduct.

•      Evaluate the role of corporate governance, corporate social responsibility, and professional ethics in achieving organizational sustainability and stakeholder confidence.

•      Analyze ethical issues in key business functions, including finance, marketing, human resource management, procurement, and information technology, and recommend appropriate ethical solutions.

•      Assess the effectiveness of ethical policies, compliance programmes, and governance mechanisms in preventing fraud, corruption, and unethical practices.

•      Promote ethical organizational culture by advocating responsible decision-making, stakeholder engagement, and compliance with professional codes of conduct.

•      Demonstrate ethical reasoning and professionalism when addressing emerging ethical challenges in local and global business environments.

insurance law

DATABASE MANAGEMENT SYSTEM BBIT

Project Management Information Systems

ELECTRONIC COMMERCE

HUMAN COMPUTER INTERACTION

BIG DATA ANALYTICS

MANAGEMENT INFORMATION SYSTEM

Big Data Analytics

MODULE: SEMINAR IN INTELLECTUAL PROPERTY AND INFORMATION TECHNOLOGY INNOVATION

INTRODUCTION TO BUSINESS STATISTICS

ADVANCED MANAGEMENT ACC

BUSINESS ETHICS

BUSINESS ETHICS JUNE 2026

INTERNATIONAL HUMANITARIAN LAW Evening session

International Humanitarian Law Day session

Python Programming Language

DATABASE ADMINISTRATION AND MANAGEMENT

Student Welfare Management and Administration

Research Methodology for Economist

2.     Formulate researchable economic problems and objectives.

3.     Conduct systematic literature reviews.

4.     Develop theoretical and conceptual frameworks.

5.     Formulate and test economic hypotheses.

6.     Design quantitative, qualitative, and mixed-methods studies.

7.     Apply appropriate sampling and data collection techniques.

8.     Select and justify econometric and statistical methods.

9.     Interpret empirical economic evidence.

10.  Prepare high-quality research proposals and reports.

11.  Apply ethical principles in economic research.

12.  Produce publishable academic papers and dissertations.

DATABASE MANAGEMENT SYSTEM

Database Management System

Machine Learning