
- Lecturer: Dr Kennedy Mabuku
This course is designed to: equip students with the knowledge in the evaluation of public health programs with respect to healthcare data management; enable students to determine the effectiveness of existing programs and to critically analyse the public health initiatives, as well as to develop an evaluation plan for community-based public health initiatives.
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This course is structured to introduce the student to various specialized topics in the accounting process including the measurement and recognition in the financial statements of sole traders. Specific emphasis will be placed on the requirements of the International Financial Reporting Standards in the preparation and presentation of financial statements at an introductory level.
This is the Financial Accounting 202 course for the year 2024.
The course introduces students to the theoretical and empirical issues relating to the role of financial markets in the economy. The course also deals with the term structure of interest rates, derivatives, risk and return, capital asset pricing model, financial intermediation, asymmetric information theory, the capital structure theory, and the impact of financial sector development and economic growth. By the end of the course students will have an in-depth understanding of the relationship between financial markets and the economy as a whole.
Cost and Management Accounting:
The aim of the module is to develop knowledge and understanding of cost and management accounting techniques needed to support management in planning, controlling and monitoring performance in a variety of business context.
The main areas to be covered will include the following:
1. Explain the nature, source and purpose of management information.
2. Explain and analyse data analysis and statistical techniques.
3. Explain and apply cost accounting techniques.
Finance:
Financial Management is concerned with the acquisition and deployment of financial resources to achieve key objectives. The three main areas of financial management are:
1. Acquisition of financial resources
2. Deployment of financial resources
3. The dividend decision
Whether or not to return surplus cash to shareholders (the dividend decision).
Cost and Management Accounting:
The aim of the module is to develop knowledge and understanding of cost and management accounting techniques needed to support management in planning, controlling and monitoring performance in a variety of business context.
The main areas to be covered will include the following:
1. Explain the nature, source and purpose of management information.
2. Explain and analyse data analysis and statistical techniques.
3. Explain and apply cost accounting techniques.
Finance:
Financial Management is concerned with the acquisition and deployment of financial resources to achieve key objectives. The three main areas of financial management are:
1. Acquisition of financial resources
2. Deployment of financial resources
3. The dividend decision
Whether or not to return surplus cash to shareholders (the dividend decision).
This course is divided into two separate sections i.e., Finance and Costing. The purpose of this course is to provide students with the competence, on an intermediate level, to understand and apply the underlying concepts of cost accounting, specifically in relation to:
1. The manufacturing environment
2. Detailed knowledge regarding the concepts of inventory control, planning and inventory management
3. Budgeting, standard costing, performance measurement, transfer pricing and business strategy.
The course will equip the students with the skill to evaluate and select long-term investment options and to make decisions regarding the finance of an enterprise and its long-term assets. They would also be provided with the skills to value business operations using different valuation methods and perform financial analysis for decision making.