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BSc. Accounting with Information Systems - Course Description

Course Description

(For the overall course structure and requirements, click here)



This involves students gaining an in-depth understanding of the principles and practice of financial accounting and the distinction between the fundamental accounting concepts and convention. Students are taken through the books of original entry, how they are prepared and how to extract a trial balance. The preparation of final accounts forms an integral part of this course.



The aim of this course is to inform students about the state of the socio-politico economic and religious affairs on the continent of Africa and discuss a workable agenda and strategies that can help Africa take control of its own destiny.  Topics include among others, the identity of the African, a survey of the geography of Africa and the wealth of the land, the culture (e.g. customs, belief systems, religion, music, festivals, art and symbols, proverbs and saying, tales and story-telling, etc.), the place of the trans-Atlantic slave Trade and the development of the continent, prominent Africans in the Diaspora, colonialism, the Africa culture and technology, wars, woes and poverty of the continent, religion as an instrument of development, Africa and the Bible, failure and success of organizations established to rescue Africa from poverty and shame (AU, NEPAD, etc.), the contemporary Global interest in Africa’s resources, potential for emancipation.  Attention will be given to setting a new agenda and devising strategies that will help Africa gain total independence.  Various models of rebuilding nations will be studied (e.g., the Nehemiah strategy).



This course is designed to introduce students to Quantitative Techniques and Graphical Methods of Display. Topics to be covered include: Mathematical Techniques; indices and logarithms, percentages and ratios, arithmetic and geometric progressions, graphical presentation of linear functions and quadratic equations, matrices and set theory. Also to be covered include: Financial Mathematics; simple and compound interest, nominal and effective rate of interest, annuities, sinking fund and amortization, future, present values of cash flow, investment and appraisal method. Another area to be covered include: Data Collection; types of data, data collection methods, questionnaire design, sampling methods, data presentation, measures of central tendency, measures of dispersion, skewness and index numbers.



This course provides an introduction to the theory of consumer demands, theory of production costs, optimal output and pricing determination under conditions of competition and monopoly, allocation and pricing resources.  Attention will be given to theories of perfect and imperfect competition

Other areas of consideration include measuring and explaining overall economic performance, national income and expenditures, money, interest rates, fiscal policy and monetary policy as an analytical core.  Attention will be given to basic theories in Macroeconomics, Stabilization policy, elements of Growth theory, Inflation and unemployment.



The first part of the course treats Word processing using MS Word (and its equivalent in OpenOffice) functions using a specific word processing software package, which may include insert, delete, cut, paste, find, replace, document formatting, margins, tabs, spell checker, thesaurus, grammar checker, pagination, page numbering, indent, printing, line spacing, justification, centering, view modes, multiple windows, footnotes, endnotes, headers, footers, disk maintenance, folders and document formats. Introduces merge, tables, borders, images and drawing objects. Applications also may include tables, charts, graphics, borders, Clip Art, drawing features, Web-enhanced forms, fill-in forms, columns, outlines, paragraph numbering, styles, macros sort, select, shared documents, table of contents and index. Keyboarding skills required for successful completion.  Students will be introduced to MS Excel.



The first part of the course covers E-mail, Electronic Communication and Electronic Presentations for Business Professionals.  Students will be introduced to Microsoft Outlook (and its equivalent in OpenOffice) emphasizing efficient use of e-mail, calendar, tasks and notes.  It also covers the use of MS PowerPoint (and its equivalent in OpenOffice) design, prepare and present effective business presentations utilizing current electronic presentation software and design techniques. Techniques for assessing a business presentation situation; and delivering a successful electronic presentation.

The second part introduces students to Desktop Publishing using CorelDraw.  This part of the course is designed to integrate the enhanced graphic features used in desktop publishing applications including promotional documents, newsletters, brochures, booklets, proposals, manuals, reports and flyers.



Descriptive Statistics, exploratory data analysis, correlation, least square lines, probability, Random variables, normal distribution, sampling distributions, estimation and confident intervals, elementary hypothesis testing, one way analysis of variance using non-parametric and parametric tests.

Binomial distribution and normal approximation to the binomial, hypothesis testing and non-parametric inference for one and two populations, goodness of fit and contingency tables, one way analysis of variance and multiple comparison, block  designs, Friedman test, further topic in regression.



This course introduces the students to the systems of courts and the administration of justice. A study of the legal environment of business operations, covering such topics as the principle of contracts, commercial papers, partnerships, corporations, real property, estates, bankruptcy, antitrust laws, and environmental and civil rights regulations.  Attention will be given to developing students’ understanding of the legal framework in which businesses operate.



This course will discuss the Micro and Macro-economic structure of the Ghanaian economy. Discussions on the micro economic structure will be on Natural Resources, Human Capital, Physical Capital formation and Enterprises. The Macro-economic structure will be discussed in the context of the country’s External Trade, Money and Banking, Public Finance, National Income and Economic Planning. 

The course will also look at some general features of economies of developing countries, e.g., the economies of other West African countries; how Ghana’s economy reflects features of underdevelopment; an overview of the Ghanaian economy since 1957; ERP/SAP and the performance of the economy of Ghana; the HIPC initiatives, and NEPAD.



This course seeks to introduce students to academic writing as a meaningful process involving extensive reading, multiple drafting, and revision. Students will do a great deal of reading and writing in and out of class. Students will encounter several ideas and strategies that might sound new to them. They are encouraged to try them out and see their reading and writing skills improve tremendously. Both group and individual activities will be assigned.  Each student is required to submit a term paper.



This course covers the application of oral and written business communication, involving competency in effective letter writing, preparation of business reports, oral presentation, business meeting (parliamentary) procedures, minutes writing and topic on employment-related communication.  Attention will also be given to meeting procedures, interviewing skills and writing of CV’s, and non-verbal communication.  This course also deals with the application of basic ethical principles to modern standard business practices. Emphasis will be placed on ethical decision-making in the business arena. Keyboarding skills is a pre-requisite for this course.



This introductory course deals with the basic elements of the French language. In so doing, it places equal stress on speaking, listening and writing abilities, using daily-life vocabulary. It includes intensive oral drills designed to teach good speaking habits. This course is enhanced by the use of audio-visual materials whose purpose is to expose the student to contemporary broadly based French culture.



This course, a continuation of French I, is a practical approach to everyday situations through the development of listening, speaking, and writing abilities. Intensive oral drills of a more complex nature designed to achieve fluency, make class attendance compulsory. The reading of short anecdotes on French life provides exposure to written French. This course is enhanced by the use of audio-visual materials designed to expose the student to contemporary French culture.



This course is designed to introduce students to the fundamentals of accounting systems, Adjustments, Final Accounts, Cash Flow analysis and Specialized Accounts as they relate to decision-making. It also includes in-depth analysis of basic concepts of external financial reporting, including transaction analysis and preparation of financial statements.



This course deals with the application of basic Christian principles, to modern standard business practices. Emphasis will be paced on ethical decision-making in the business arena.



This course is designed to introduce students to the Company Law under the Companies Code, 1963 (Act 179) and Partnership Law under the private Partnership Act, 1962 (Act 152). The course is therefore divided into two parts. The first section explains the nature and types of companies, describes the characteristics of different forms of business organizations and the implications for corporate personality. It further lists the procedures for incorporation and explains the effects of incorporation and the circumstances under which the veil of incorporation can be lifted. Students are also taken through how directors are appointed and removed from office and the powers conferred on them, the limitations of the directors, including the duties of the secretaries and auditors. The accounting disclosure requirements and information exempted are discussed. The second section, the Partnership Law explains the nature of partnership formed under the private Partnership Act, 1962 (Act 152) and distinguishes between a partnership firm and the companies. A further examination of how a partnership is formed and the agreement relating to a partnership firm are explained. The rules that apply to a partnership firm in the absence of any partnership agreement are explained. In the final analysis, the cessation of membership of a firm and the procedures for winding up and how the accounts are prepared and audited are examined.



The course covers some fundamental concepts and techniques behind object-oriented programming in C++. Some of the concepts and techniques under this course are: abstract data types (classes, objects, and methods) creation, initialization, and destruction of objects. Others concepts include class hierarchies and inheritance, polymorphism and dynamic binding. In addition, generic programming using templates and algorithm abstraction will also be discussed.



This course is designed to introduce students to basic principles, fundamental practices and techniques required for the managerial process within a variety of organizational frameworks. Emphasis would be placed on helping the student to develop an effective managerial philosophy.



The course introduces the basic concept of database, Files, Files Organizations and File Structure, the purpose of Database systems, Data Models, Transactions Management, Storage Management, Data base Users, Database Administrator, Database Architecture and data Modelling, Relational Model Entity and Relational Modelling Data Normalization. How to access the database using basic SQL; and to provide students with the knowledge about basic transaction management. Additionally, the course takes a further look at the latest database management tool. This includes information models and systems, data modelling, object oriented models, relational database, and database query language: SQL-DDL, ODBC, and ESQL trends. Sub queries. PL/SQL: Functions, packages, Triggers etc. Query optimization; 4th generation environments; embedding non procedural language, database design, functional dependency, transactions processing, failure and recovery, concurrency control, Database system Architecture: centralization systems, client server systems, distributed systems, Parallel database and multi database.



This course aims to develop knowledge and understanding of the business environment and the influence this has on how organizations and accountants operate and of the role of the accountant and other key business function in contributing to and efficient effective and ethical organization, and to build knowledge and understanding of the basic principles of effective management. The course covers the business organization, its stakeholders and the external environment, business organizational structure, functions and governance, accounting and reporting systems, controls and compliance, leading and managing individuals and teams, personal effectiveness and communication, professional ethics in accounting and business. Emphasis is placed on leading and managing individuals and teams, personal effectiveness and communication, professional ethics in accounting and business.



The course is meant to help students build flexible financial models and perform sensitivity analysis to quickly evaluate the options available to them in a business scenario. There are two main goals for the course: (1) to improve students' ability to think logically about and to structure complex managerial problems, and (2) to improve students' ability to develop Excel-based spreadsheet models (or use Linux - OpenOffice spreadsheet models) that can be used to improve managerial decision-making significantly. The course will be taught almost entirely by example, using problems from the main functional areas of business - Finance, Operations, investments, and Marketing. Students will learn about the two main types of modelling approaches: optimization models, i.e., models that can help find the "best" solution; and simulation models, i.e., models that allow explicit consideration of risk trade-offs associated with alternatives. Students (especially, in Econometric methods) will also be introduced to using spreadsheets to model mathematical relations including Black Scholes, Markowitz’s Efficient frontier, etc. The key emphasis of this course is on models that are widely used in diverse industries and functional areas, including finance, accounting, operations, and marketing. Applications will include production planning, supply chain management, foreign exchange and commodity trading, asset-liability management, portfolio optimization, corporate risk management, and yield management, among others. Because of the hands-on nature of the course, many sessions will be held in the computer laboratory. The class sessions will include lecture and then a lab in which students implement the techniques on their own. Out of class assignments will demand that students evaluate a business situation and make and support their decision based on their analysis.



Human Resource Management serves the interest of the business, but, it must also be concerned with the interests of the people in the business. Therefore, this course adopts a stakeholder approach. In this regard, Human Resource specialists must satisfy a variety of constituents comprising employees, customers and the community at large as well as shareholders or, in the public or voluntary sectors, those who have the ultimate responsibility for what the organization does. On the basis of these, the following course details are to be considered:



This course and the next one are designed to introduce the student to the financial management problems faced by business enterprises as well as not for profit organizations. The two courses of financial management builds on what the student has learned in financial accounting courses as well as related fields of economics and law. The courses are also related to performance management as they both have the same aim and techniques in terms of serving management for making optimal decisions on the one hand and use of accounting data and relevant information for such decisions on the other hand. The Auditing courses use financial ratios as one of the techniques for checking on the consistency of performance and possible changes which could lead them to focus on the auditing of certain parts of financial statements.



This is the second course in financial management. The importance of this course is in the use of accounting data and information for making financial management decision within the legal and economic environment of the enterprise. Thus, the courses are related to financial accounting and reporting and business law as the foundation and the boundaries of the analysis and decision-making. Further, the auditors use the analysis of financial statement and financial ratios in determining the level of consistency in the financial performance, and thus, the expected areas of focus in auditing.



This course identifies the purpose of a business and discusses the ways in which a business may be organized and managed. Discusses the issues to be considered when setting the financial aims and objectives of a business; explain the role of management accounting within a business and describe the key qualities that management accounting information should possess; explain the changes that have occurred over time in both the role of the management accountant and the type of information provided by management accounting systems. This course is designed to introduce students to the various costing techniques and the management accounting information for decision making process and the performance evaluation and control of responsibility centres.



This is the first part of two courses on Financial Reporting. The intent of both courses is to develop knowledge and skills in understanding and applying international accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups, and how to analyse and interpret those financial statements. The present course starts with a conceptual framework for financial reporting in terms of understandability, relevance, reliability and comparability. Furthermore, it will enable the student to recognize the legal versus the commercial view of accounting, alternative models and practices and the concept of “faithful representation.” It will also cover the reasons for the existence of a regulatory framework, the standard setting process. Finally, the course will present the intangible assets, financial assets and financial liabilities, and impairment of assets.
The course is a continuation and development of the two financial accounting courses I and II (SOAC 2513 and SOAC 2523) offered in the first and second semester of the second year of the program. It is also the first part of two courses with the second one offered during the second semester of the third year (SOAC 3742). Both of these two courses in Financial Reporting serve as a basis for the two auditing and assurance of the program that will be presented during the fourth year. Auditors have to investigate and assure themselves that the accounting standards of reporting are applied in the entities they are auditing. The course is also based on the corporate and business law as it regulates much of the standards especially in countries in which the accounting standards are code based, including Ghana. Finally, the course serves to consolidate the foundation for the financial management courses which were offered during the first and second semesters of the second year of the programme.



The present course is a continuation of the SOAC – 3733 – Financial Reporting I offered in the previous semester, and thus, they both must be taken in their respective sequence. The course will start with a presentation of additional financial statements items whose treatment and accounting standards have not been covered. Furthermore, it will cover the overall reporting of the financial statements including the cash flow statements, and the accounting principles for consolidation and group presentation of financial statements, and will end up with the analysis of the financial statements.



This course discusses the professional, ethical and leadership issues associated with management of organizations. It is designed to introduce students to the ethical dimensions of selected professions and the underlying leadership theories that enhance individual and group performance, and two models of effective decision-making. The course includes readings and discussions on the major ethical theories and decision frameworks distinguishing right from wrong, the foundations of professional business ethics, individual difference factors in moral development, situational factors that foster or undermine ethical behaviour, psychological models of ethical decision-making and action, motivation theories and applications, power and influence, group dynamics and team building, leadership theories and applications, and decision-making models. Students are encouraged to demonstrate their understanding and integration of the material through assigned readings and case study analyses.



The course provides the necessary background to enable management information systems personnel to understand trade-offs in information systems hardware, software, and architecture for effective use in the business environment. Topics include information technology planning and strategy; trends in computer hardware and systems software; telecommunications and network management; control and management of information resources; distributed and client-server technologies; and data representation and visualization. Information Systems and its related terms: Conventional/Traditional methodology of System Analysis and Design (SDLC), System Analysis, Various approaches to system design ((Soft System Methodology (SSM), Structured System Analysis & Design Methodology (SSDAM); Rapid Application Development (RAD; Joint Application Development (JAD); Object Oriented Design (OOD), Computer Aided Software Engineering (CASE); Prototyping etc.); System Testing, implementation and Change over issues and System Maintenance & Security.



This course would examine the application of computer programming and system development concepts, principles, and practices to a comprehensive system development project. A team approach is used to analyse, design, and document realistic methods, project complexity. Use of project management methods; project scheduling and control techniques, formal presentations, walk through, and group dynamics in the solution of information systems problems will be discussed.



Studies the use of computers in business, emphasizing accounting applications and the importance of accounting data to business decision; place accounting principles in a computerized setting and introduce computerized accounting software. Topics covered include general; ledger, accounts receivable, accounts payable, inventory, depreciation, financial statements analysis, payroll and systems set up. Students will be introduced to NYOB+, QuickBooks, Peachtree, etc.



The course aims at preparing students to (a) manage investment portfolios and devise strategies within an EMH framework; (b) price bonds and manage the associated interest rate risk; (c) incorporate the international dimension into investment analysis and handle the associated foreign currency impacts. The course will cover the efficient markets hypothesis, bond valuation, and the term structure of interest rates, bond analysis, international asset allocation and international financial markets. Material from both an academic and practical perspective will be used for this course.



Areas covered in this course include; Research Skills, Research methods and Creative thinking, relationship with supervisor and interaction with research groups, Research presentations and Requirements of a good dissertation and Technical writing skills.



This develops a conceptual and practical framework for the study of human behaviour in organization. The course includes consideration of the part played by individuals and by groups, together with an examination of the influence of technology and the structure and design of organization. The course will consider: Group and Group Processes; organizational culture and culture as beliefs; International Cultural Differences, Motivation, Payment Schemes and motivation; Stress and stress related sickness in an organization; Organizational Politics and the power that comes from who you know; Leadership and leadership by default; Organizational Structures; Communications and decoding the meaning of a moustache and McGregor’s Theories X and Y.



This course is based on, and has prerequisites of the two courses in Management Accounting offered in second semesters of the second year and first semester of the third year of the programme (SOAC – 2713 and SOAC – 3573). They build on the knowledge gained in these two courses as more advanced topics of accounting for managerial purposes are discussed. The overall goal of the course is to develop the knowledge and skills of the students in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation and control. The present course has three parts: specialized cost and management accounting techniques, decision-making techniques and budgeting. In the first part, an exposition of more modern and advanced methods of cost and management accounting will be presented. This include activity based costing, target cost, life-cycle costing, back-flush accounting, and throughput accounting. In the second part, focus will be on decision making issues with scarce resources, pricing and make-or-buy decisions, and how this relates to the assessment of performance. In addition, dealing with risk and uncertainty in decision-making will be presented. In the third part, different budgeting techniques are explored with the problems inherent in each of them, along with the behavioural aspects of budgeting and the way individuals react to budgeting issues.



This course is the first in a series of two on Audit and Assurance. Both this course and the SOAC 4763 (Audit and Assurance II) aim at developing knowledge and skills of the students in the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework. In total, both courses will explore the audit framework and regulation, internal audit, internal control, audit evidence, and review and reporting the resulting of the audit. The objective of the course is to serve as an introduction to the audit and assurance as a preparation to the second course in which the actual audit work is focused upon. Thus, for these parts, the course will start with the audit framework and regulation, and move to the internal audit function in the enterprise. Then the course focuses on the planning and risk assessment of the audit programme for the enterprise.
The course has prerequisites of the Financial Reporting I and II which explores the international standards to be applied to the financial statements that will be audited for fair presentation by the auditor. Furthermore, the two courses of corporate and business laws are also required as one of the main issues to be observed by the auditor is the legal framework of the enterprise’s formulation and transactions. The courses of Audit and Assurance are viewed as the capstone of the financial accounting courses. It may be offered jointly, however, with the financial management course as the auditor may need to work with the financial ratios covered in the financial reporting and the financial management courses.



The present course is the second of two set of courses on the audit and assurance. It serves as a continuation of the first offered in the first semester of the fourth year. The present course is designed to the carrying out of the audit and assurance function of the financial statements. After the design and planning of the auditing work, it starts with review of the internal control, and then it moves to gathering the audit evidence. After that the course focuses on presenting the materials relating to auditing specific items. The course will end up with the review of the audit work and the report to be written by the auditor about his finding.



The course introduces the basic principles of taxation and includes: Ghana Income Tax Laws, Basic Principles, Practice and Tax Planning. Students are introduced to the practical examination of how income taxes are computed for individuals, members of a partnership firm and corporate bodies. All sources of incomes for taxation and incomes exempt from tax are examined. An in-depth analysis of all the offenses and penalties under the Ghana Income Tax Laws are also considered. The overall aims this module are to ensure that students understand the basic principles of income tax and how all the various legislative instruments that concern the assessment of income tax are applied and tax liability determined.



This course involves the development of menu-driven accounting application software using database software. Emphasis is placed on understanding and programming various accounting subsystems such as inventory and accounts receivable, as well as the interface of these subsystems with the general ledger process. Appropriate editing, validation, and security techniques are incorporated into the system design to ensure data integrity. The course also covers various commercial accounting software packages including general ledger.



The course is meant to help students to develop an understanding of the analysis of the environment and characteristics of government and non- profit organisations; and an in-depth study of basic concepts and standards of financial reporting, budgeting, and auditing for such entities. Identification and evaluation of alternative concepts and models will also be emphasised.



This course is one of the requirements for earning a bachelor’s degree from Regent. This training offers students experience in varied organizations and agencies where computing applications are relevant. These might include an educational institution, the public service or corporations. This industrial training or internship is for a minimum of 24 weeks and may involve some formal training. The placement may take place during the vacation periods from the first year to the final year. Students are visited regularly by a tutor from either their department or the Educational Support Service. The course will be graded either pass (P) or repeat (R). A pass is required in this course at the end of Level 100 for progress into the second year of the degree programme. What constitute a pass are (i) at least 90% presence and (ii) timely completion of personal experience record (PER), a journal assessed by the Educational Support Service (ESS).No student can graduate without passing this course. The course will be graded either pass (P) or repeat (R). A pass is required in this course at the end of Level 400. What constitute a pass are (i) at least 90% presence and (ii) timely completion of personal experience record (PER), a journal assessed by the Educational Support Service (ESS).No student can graduate without passing this course.



This course explores the theories and practices of audit and control of computer-based information systems. Audit and control of information systems is examined from the viewpoint of management, systems professionals, and auditors. The rationale for controls, control theories, and audit practices are emphasized. Students are also exposed to risk assessment and professional standards in the field of information systems auditing.



This course aims to introduce students to the concepts of e-commerce and equip them with the tools and knowledge to take advantage of e-commerce and e-business in an organisation by developing effective business strategies with the support of new technologies. Some concepts to be discussed include: The emerging digital economy, understanding the economics of the web, e-commerce technology, web integrated software, communications and networks, e-harmonised supply chains, internet marketing, financial accounting infrastructures, legal and security issues in e-commerce, business models for e-commerce and implementation of e-business systems. Other areas of consideration are: Introduction to Information Security, Planning for Security, Cryptography, Online Payment Options, Risks and Solutions. Various facets of information security are also covered. Specific focus is given to Public Key Infrastructure (PKI), from certificate and registration authorities to practical application of digital certificates, along with information on the Secure Sockets Layer (SSL) and Secure Electronic Transaction (SET) protocols. A comparison of the major firewall products (e.g., Axent Raptor, Check Point FireWall-1, and Network Associates' Gauntlet) is discussed within the context of managed firewall services. By the end of the course students should be able to develop basic programs in which they apply the concepts and principles covered in the course.



This enables students to reflect on their learning and business experiences throughout the program. As a requirement for graduation, learners are required to submit an extensive Business Portfolio to the Academic Office during the final semester. Business Portfolios encourage and reinforce the importance of lifelong learning and articulate the importance of career development. Learners follow a plan to compile, build and develop a Business Portfolio throughout the entire program. The key features of a Business portfolio include: Resume; List of one’s competencies (papers, projects, workshops, list of skills and achievements); Brief summary of one’s professional growth and development (career goals and objectives, professional affiliations, resources and contacts); Statement of one’s personal life & business philosophy; Formal workplace observations; Videotapes, audiotapes and photos of the workplace activities, bulletins boards, field trips; Records of strategies and challenges mastered from experience; Clippings, reports, newsletters and articles; Notes and comments received from colleagues, lecturers and administrators; Selection from a business journal that highlights the growth of a business; Self-evaluation and reflection on feedback (include self-reflection and documentation of improvement towards one’s stated goals); Samples of student’s creative and exemplary work and projects; Well-articulated business plan; strategic plan, Writing samples (best recent paper); Lists and discussions of participation in community events and activities; Assessment instrument used to date; Other documents related to professional development (publication, grants, honours, awards, and/or certificates). The course will be graded either pass (P) or repeat (R). A pass is required in this course at the end of Level 400. What constitute a pass are (i) at least 90% presence and (ii) timely completion of personal experience record (PER), a journal assessed by the Educational Support Service (ESS).No student can graduate without passing this course.



An independent research project carried out under the supervision of a faculty member. Students may produce an 8,000 or 10,000 – word dissertation depending on the nature of the project or research.

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(For the overall course structure and requirements, click here