This subject aims to equip students with the knowledge and skills of measuring business activities and processing the data into useful information for reporting and decision making. The subject covers the accounting principles and accounting process, and equips students with the requisite skills in preparing and interpreting corporate financial statements. It also addresses accounting issues relating to consolidated financial statements.

This subject seeks to equip students with the tools and skills needed to draw inferences from financial statements in tandem with corroborative information from the market and the economy, in order to facilitate better financial, investment and credit decision making within the firm. The subject examines in detail how financial statements can be used to evaluate performance and financial position; or to assess the risk and implications of a particular decision made by the firm’s management.

This subject covers the role of finance and the financial manager, sources and allocation of funds within a business enterprise and the tools and techniques used by the financial manager in the management of funds and other financial resources. It also covers concepts related to valuation, international financial management and financial instruments such as shares, options and warrants.

This subject provides an introduction to the use of accounting information in the planning, control and decision-making process. It covers the tools and techniques for planning, budgeting, performance evaluation and cost analysis. It also addresses emerging issues that are outside the traditional domain of management accounting. These issues include total quality management and the economic value added concepts.