BA Degree in Accounting and Finance

Program name: BA in Accounting & Finance
Program type: undergraduate
Mode of delivery:  Classroom and community-based
Duration: 4 years for regular and 5 years for extension and distance program.

Graduation Requirements           

To graduate from the program the student should take all courses offered in the program, a total of 262 EtCTS for regular and 247 EtCTS for evening and earn a Cumulative Grade Point Average (CGPA) of 2.00 or better by the end of the program, and earn no ‘F’ grade in any course. The student is also required to have a cumulative grade-point average of at least 2.00 in all major courses by the end the program.

1.1.           Degree Nomenclature

BA Degree in Accounting and Finance and the Amharic version is: የአርት ባችለር ዲግሪ በአካውንቲንግ እና ፋይናንስ

1.2.           Medium of Instruction

The medium of instruction for the program is English Language

(2)  Program Objectives

2.1.           General Objectives of the program

The program of Accounting and Finance plans to meet the University’s mission of instilling into present and future-leaders knowledge of current and future accounting, auditing and finance practices and relevant skills through student–centered high quality, viable programs which are fully recognized internationally and by both the private and public institutions in Ethiopia. Hence, the Department seeks to sustain its growth and relevance through:

• A highly educated and motivated faculty Viable programs which have local relevance and fully recognized internationally.
• Relevant curriculum leading to an exceptional learning environment with full access to new technologies and computer-mediated learning
• An abundant level of intellectual capital created through scholarly activities
• Research that meets the needs of the local and international business and academic communities;
• A fully integrated international perspective
• A full understanding of employer needs obtained through constant monitoring of the business environment through linkage program

2.2.           Specific Objectives of the program

The program of Accounting and Finance has the following specific objectives:

• To produce graduates in its regular degree program to satisfy a portion of the demand for accounting and finance graduates.
• To enhance the relevance and timeliness of instruction, as well as the technical competency of the staff, by conducting applied research and developing innovative educational materials and techniques.
• To provide students with sufficient academic, technical, logical, analytical, and professional base from which to pursue a career in accounting and finance and to advance to further study and a potential academic career in accounting and finance
• To be a major provider of consultancy services to the public
• To put 80% of its second year complete and third year complete students into internship programs in which students gain practical experience
• To establish linkage programs with different stakeholders from which the program will be able to tap resources and share experiences

3. Graduate Profile and Professional Profile

3.1. Graduate Profile 

Upon graduate from the program, the graduate from BA degree in Accounting and Finance should have accounting and finance knowledge and understanding that enable them to:

• Account transactions and events, and prepare financial statements as per International Financial Reporting Standards (IFRS);
• Analyze and interpret IFRS-based financial statements;
• Audit financial statements and the underlying accounting systems, controls and records, and express an independent professional opinion about them as per International Standards for Auditing (ISA);
• Identify, measure, gather, analyze, interpret and communicate cost and other types of information to management for planning, control, performance measurement, and decision making related to pricing, operating, investing, and financing activities;
• Identify and anticipate control risks both in manual and computerized accounting systems, and to suggest and establish better controls to safeguard business resources from risk exposures of illegal acts;
• Analyze and design accounting information systems, and use computer applications in business transaction cycles;
• Develop the specific skills, modes of analysis and institutional background useful to work in finance areas for profit-making businesses or not-for-profit organizations;
• Start and run their own business;
• Account transactions and events, and prepare financial statements for not-for-profit organizations as per International Public Sector Accounting Standards (IPSAS)
• Manage financial resource and risk exposures of business firms, manage financial institutions, analyze investment opportunities and execute professional services in  investment institutions,   brokerage & dealer firms and in investment banks;
• Conduct accounting and finance related research and to form linkage with various accounting and finance oriented and research based institutions both locally and abroad.
• Work clerical activities like, keeping general accounts, records and reports; payroll processing and billings.
• Prepare tax return and perform tax plan
• Internalize an appreciation for the role of ethics in both the profession and the business world.
• Be prepared for graduate studies, professional certification and advanced trainings in accounting, auditing, finance, and management

3.2. Professional Profile

With additional training and work experience, the graduates of the program can pursue careers and render professional services in the areas of accounting and finance in various forms of organizations ranging from private, governmental and non-profit entities. After successful compilation of the three years undergraduate program of accounting and finance, students will be able to be:-

• Accounting clerks: Keeping general accounts, records and reports; payroll processing and billings; Perform cost and managerial accounting and control, data generation and supervisions; Disbursement voucher process and control; and bank reconciliation and banking activities;
• Cost analysts: keep accounts of product costing and provide other relevant cost information
• Auditor both internal and external: Work as an assistance auditor (both internal and external ); Pre-audit inspection and investigation; Operational audit, partial financial audit, cash audit, compliance audit, branch audit, interim reports audit, advance clearance;
• Tax specialists- prepare tax return, work as internal revenue agents and tax administrator.
• Information system designer and manipulator-Generating information which is of financial and non-financial in nature necessary for management; and analyzing, designing and installing accounting systems (manual or computerized).
• Financial management –running revenue and expenditure management capital investment decisions; risk and insurance management  and budgeting
• Financial analyst: financial planner, investment advisor, project coordinator; rendering financial consultancy services.

List of Modules and Courses

Module Type	Total Credit Hours	Total CP
Major Modules	86	138
Supportive Modules	38	62
Foundation Modules	38	62
Total	162	262

Course Break Down

• Major Compulsory (138/86ECTS/Credit).

Module Code	Module Title	Module ECTS/Credit	Course Code	Course Title	Course ECTS/Credit	Prerequisite (if any)
ACFN-M2010	Basics of Accounting  and Reporting	12/8	AcFn2011	Fundamentals of Accounting I	6/4
			AcFn2012	Fundamentals of Accounting II	6/4
ACFN-M3020	Financial Accounting and Reporting	12/8	AcFn3021	Intermediate Financial Accounting I	6/4
			AcFn3022	Intermediate Accounting II	6/4
ACFN-M3030	Cost and Managerial Accounting	10/6	AcFn3031	Cost and Management Accounting I	5/3
			AcFn3032	Cost and Management Accounting II	5/3
ACFN-M3040	Corporate Finance	13/8	AcFn3041	Financial management I	5/3
			AcFn3042	Financial management II	5/3
			ACFN3044	Financial Modeling	3/2
ACFN-M4050	Project and Investment  Analysis	10/6	AcFn4052	Project Analysis and Evaluation	5/3
			AcFn4051	Investment analysis and portfolio management	5/3
ACFN-M4060	Auditing and Assurance Services	10/6	AcFn4061	Auditing Principles and Practices I	5/3
			AcFn4062	Auditing Principles and Practices II	5/3
ACFN-M3070	Non-Profit Sector Accounting	5/3	AcFn3071	Accounting for Public Sector and Civil Society	5/3
ACFN-M2080	Financial Institutions	11/7	AcFn2081	Financial Markets and Institutions	6/4
			AcFn2082	Risk Management and Insurance	5/3
ACFN-M4090	Public Finance and Taxation	5/3	AcFn4091	Public Finance and Taxation	5/3
ACFN-M4100	Advanced Financial Accounting	11/7	AcFn4101	Advanced Financial Accounting I	5/3
			AcFn4102	Advanced Financial Accounting II	6/4
ACFN-M3110	Research in Accounting and Finance	11/7	AcFn3111	Research methods in Accounting & Finance	5/3
			AcFn3112	Econometrics for Finance	6/4
ACFN-M4110	Senior Research	8/5	AcFn4111	Senior Research Project I	2/1
			AcFn4112	Senior Research Project II	3/2
			AcFn4113	Internship	3/2
ACFN-M4120	Accounting Information Systems	10/6	AcFn4121	Accounting Information Systems	5/3
			AcFn4122	Accounting  Software Application	5/3
ACFN-M2130	Quantitative and Computing Methods for Finance	10/6	AcFn2131	Business Mathematics	5/3
			AcFn2132	Business Statistics	5/3
Total ECTS/Credit		138/86			138/86

• Supportive (50/40 ECTS/Credit). Please note that pre-requisite should be minimized as much as possible.

Module Code	Module Title	Module ECTS/Credit	Course Code	Course Title	Course ECTS/Credit	Prerequisite (if any)
	Basic Management Concepts	13/8	Mgmt1051	Introduction to Management	5/3
			Mgmt1052	Principles of Marketing	5/3
			Mgmt 1053	Contemporary Business Communication	3/2
	Business Law	5/3	Law3201	Business Law	5/3
	Enterprenuership and Strategic Management	10/6	Mgmt3142	Strategic Management	5/3
			Mgmt1012	Entrepreneurship	5/3
	Operations Management	10/6	Mgmt3191	Operation Management	5/3
			Mgmt-M3052	Operation Research	5/3
	Economics	10/6	Econ 1011	Economics	5/3
			Econ1061	Macroeconomics	5/3
Total ECTS/Credit		48/29			62/38

• General Education (57/37ECTS/Credit)

Module Code	Module Title	Module ECTS/Credit	Course Code	Course Title	Course ECTS/Credit	Prerequisite (if any)
	Basic English Skills	10/6	EnLa1011	Communicative English Languge Skill I	5/3
			EnLa1012	Communicative English Languge Skill II	5/3
	Moral and Ethics	10/6	CvEt1021	Moral and Ethical Education	5/3
			LOCT1011	Critical Thinking	5/3
	Psychology	5/3	Psyc1061	General  Psychology	5/3
	Computing and Mathematics	18/11	Emte1012	Introduction to Emerging Technologies	5/3
			Math1011	Mathematics for Social Sciences	5/3
			IS2121	Fundamentals of Information Systems	3/2
			Stat2131	Basic Statistics	5/3
	General Studies	14/9	Anth1012	Social Anthropology	3/2
			GeES1011	Geography of Ethiopia and the Horn	5/3
			SNIE1012	Inclusiveness	3/2
			Gl.Tr 1021	Global Trend	3/2
			SpSc 1011	Physical Fitness	–
Total ECTS/Credit		62/38			62/38

5. Course Break Down

Details (including coding) to be finalized after approval of the courses.

• Year I Courses

Year I, semester I
S. No.	Course Title	Course Code	Cr.hr	ECTS
1.	Communicative English Language Skill English I	FLEn 1011	3	5
2.	Economics	Econ 1011	3	5
3.	Geography of Ethiopia and the horn	GeES 1011	3	5
4.	General Psychology	PsyL 1011	3	5
5.	Mathematics for Social Sciences	Math 1011	3	5
6.	Critical Thinking	LoCT 1011	3	5
7.	Physical Fitness	SpSc 1011	–	P/F.
Total			18	30
Year I, semester II
S.No.	Course Title	Course Code	Cr.hr	ECTS
1.	Communicative English Language Skill II	FLEn 1012	3	5
2.	Social Anthropology	Anth1012	2	3
3.	Entrepreneurship	Mgmt 1012	3	5
4.	Inclusiveness	SNIE 1012	2	3
5.	Intro. To emerging Technologies	EmTe 1012	3	5
6.	Moral and Civic Education	MCiE 1012	2	3
7	Global Trend	GlTr 1021	2	3
8	History of Ethiopia and the Horn	Hist1012	3	5
Total			20	32

• Year II Courses

Year II, semester I
S. No.	Course Title	Course Code	Cr.hr	ECTS
1.	Fundamentals of Accounting I	AcFn2011	4	6
2.	Introduction to Management	Mgmt1051	3	5
3.	Business Mathematics	AcFn2131	3	5
4.	Macroeconomics	Econ1061	3	5
5.	Basic Statistics	Stat2131	3	5
6.	Fundamentals of Information Systems	IS2121	2	3
Total			18	29
Year II, semester II
S.No.	Course Title	Course Code	Cr.hr	ECTS
1.	Fundamentals of Accounting II	AcFn2012	4	6
2.	Business Statistics	AcFn2132	3	5
3.	Principles of Marketing	Mgmt1052	3	5
4.	Risk Management & Insurance	AcFn2081	3	5
5.	Contemporary Business Communication	Mgmt1053	2	3
6.	Business Law	Law3201	3	5
7	Community Based Training Program-I	CBTP2011	3	5
Total			21	34

• Year III Courses

Year III, semester I
S. No.	Course Title	Course Code	Cr.hr	ECTS
1.	Intermediate Financial Accounting I	AcFn3021	4	6
2.	Cost &Management Accounting I	AcFn3031	3	5
3.	Research Methods in Accounting & Finance	AcFn3112	3	5
4.	Financial Management I	AcFn3041	3	5
5.	Accounting for Public sector and civil society	AcFn3071	3	5
6.	Financial Institutions & Markets	AcFn3081	4	6
7	Community Based Training Program -II	CBTP3012	3	5
Total			23	37
Year III, semester II
S.No.	Course Title	Course Code	Cr.hr	ECTS
1.	Intermediate Financial Accounting II	AcFn3022	4	6
2.	Cost & Management Accounting II	AcFn3032	3	5
3.	Financial Management II	AcFn3042	3	5
4.	Financial Modeling	AcFn3052	2	3
5.	Econometrics for finance	AcFn3131	4	6
6.	Operations Research	Mgmt-M3052	3	5
Total			19	30

• Year VI Courses

Year VI, semester I
S. No.	Course Title	Course Code	Cr.hr	ECTS
1.	Advanced Financial Accounting I	AcFn4101	3	5
2.	Auditing Principles & Practices I	AcFn4061	3	5
3.	Operations Management	Mgmt3191	3	5
4.	Internship	AcFn-4113	2	3
5.	Accounting Information Systems	AcFn4121	3	5
6.	Public Finance & Taxation	AcFn4092	3	5
7.	Senior Research Project I	AcFn4111	1	2
8.	Investment Analysis and Portfolio Management	AcFn4052	3	5
9	Community Based Training Program-III	CBTP4011	3	5
Total			24	40
Year VI, semester II
S.No.	Course Title	Course Code	Cr.hr	ECTS
1.	Advanced Financial Accounting II	AcFn4102	4	6
2.	Strategic Management	Mgmt 3142	3	5
3.	Auditing Principles and Practices II	AcFn4062	3	5
4.	Project Analysis & Evaluation	AcFn4052	3	5
5.	Senior Research Project II	AcFn4112	2	3
6.	Accounting Software Applications	AcFn4122	3	5
Total			18	29