This course introduces us to .........
- Teacher: Umar Luzinda
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Short Courses
Undergraduate Programmes
INTRODUCTION TO FINANCIAL ACCOUNTING
• Explain the concepts, nature, scope, and importance of financial accounting and its role in business decision-making by various stakeholders.• 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 (4th ed.). Kampala: Makerere University Business School.
• Frank, W. (2008). Business Accounting basics (9th 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
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PROFESSIONAL ETHICS FOR ACCOUNTANT
§ Understand the principles of ethical working in accountancy§ 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
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ADVANCED AUDITING AND ASSURANCE
· Upon successful completion of this module, students should be able to:- 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
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Systems Analysis and Design
1. Brief description of aims and contentThis 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
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COST ACCOUNTING
• Explain the concepts, objectives, and importance of cost accounting in organizations.• 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:
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PRINCIPLES OF MANAGEMENT
II. PLANNINGUNIT – III – Principles of Management
III. ORGANIZING
UNIT – IV – Principles of Management
IV. STAFFING AND DIRECTING
UNIT – IV – Principles of Management
V. STAFFING AND DIRECTING
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ENTREPRENEURSHIP
• The module will explore a range of different perspectives on entrepreneurship and the activities of entrepreneurs. It is designed to introduce students to the business fundamentals in relation to entrepreneurship in order for them to increase their ability in managing enterprise toward innovation. Further, this module is designed to reduce potential risk in entrepreneurial business endeavors through delivering a better understanding of business fundamentals, creativities and innovation. -->
Master's Programmes
PROJECT LEADERSHIP AND GOVERNANCE - DR KWENA (JULY 2026 WEEKEND)
i. Enrich their understanding of project leadership and relate this back to the project lifecycle with which they are familiar.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
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Research Methodology for Economist
1. Explain the philosophical foundations of economic research.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.
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Research Methodology for Economist
1. Explain the philosophical foundations of economic research.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.
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Research Methodology for Economist
1. Explain the philosophical foundations of economic research.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.
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PMS91208/MUSANZE/EVENING/MAY2025-2026/MONTH 1 - PROJECT PLANNING, DESIGNING AND RESOURCING
Professional Programmes
UoK Staff Development
All Courses
All courses
BUSINESS ETHICS
• The aim of this course is to equip learners with the knowledge, skills, values, and ethical reasoning required to recognize, analyze, and resolve ethical issues encountered in business organizations.• 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.
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Research Methodology for Economist
1. Explain the philosophical foundations of economic research.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.
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