Programe Structure

Semester I

Code Subject No. of hours No. of  Credits
ADCBA 1301 Data Analysis for Accounting 45 3
ADCBA 1402 Advanced Computer Based Accounting (Peachtree) 60 4
ADCBA 1403 Advanced ERP Systems 60 4
ADCBA 1404 Taxation 60 4

 

 

Semester II

Code Subject No. of hours No. of  Credits
ADCBA 2401 Accounting Information Systems 60 4
ADCBA 2402 Project Management 60 4
ADCBA 2303 Artificial Neural Networks for Accounting 45 3
ADCBA 2404 Auditing and Assurance 60 4

 

 Course Descriptions 

ADCBA 1301: DATA ANALYSIS FOR ACCOUNTING

The module guides the students on fundamentals data analysis, and is structured in a logical way so as to provide effective training of a typical data analysis process – data input and definition, data modification, data analysis, and data presentation. This module will consolidate and stretch understanding of students of data analysis methods and basic statistics. It introduces data entry and analysis using a computer-based statistical package.

 

ADCBA 1402: ADVANCED COMPUTER BASED ACCOUNTING (PEACHTREE)

This is a specialized course that provides a comprehensive advanced theoretical and practical knowledge in the application of selected Peachtree accounting software in business data processing with a view to produce financial statements for both internal and external users of accounting information. This course covers advanced areas of creditors, debtors, general ledger, inventory module, and salary and budget analysis.

 

ADCBA 1403: ADVANCED ENTERPRISE RESOURCE PLANNING SYSTEMS

This course introduces the students to advanced ERP system software modules with a common central database that support advanced internal business processes for Advanced Finance, Advanced Manufacturing, and CRM enabled data to be used by multiple functions and business processes for precise organizational coordination and control. The course is expected to cover advanced finance, advanced manufacturing, CRM, project and job costing, procurement management, point of sale system, advanced financial and management reporting, business intelligence center.

 

ADCBA 1404: TAXATION

This specialized course aims to provide students with a sound understanding of principles of taxation and enable them to apply this theoretical knowledge in practice. The topics covered: Introduction to principles of taxation; liability to income tax; sources of income (employment income, income from property, dividend income, capital gains, interest income, income from any other source, trade business profession and vocation); capital allowances, total statutory income (TSI), assessable income (AI), taxable income, calculation of income tax (of individuals, companies, charitable institutions, clubs, trade associations and co-operative societies); tax concessions, tax credits, calculation of income tax payable; payment of income tax under self-assessment system; appealing procedure, recovery of tax, tax refund; and value added tax.  In addition, this course also covers tax planning and international tax at an introductory level.

 

ADCBA 2401: ACCOUNTING INFORMATION SYSTEMS

The course Accounting Information Systems (AIS) provides students with knowledge and skills they need to pursue successful careers in accounting. Accounting systems have changed rapidly due to the changes of technologies & regulatory framework. The prime objective of this course is to acquaint ; students with  a basic knowledge of computer-based information systems and the role of AIS in performing the accounting functions in contemporary business organizations in  order to prepare them  for a successful career in accounting.

 

ADCBA 2402: PROJECT MANAGEMENT

This course consists of both theory and practice relating to project management in accounting.  The main objective of this course is to provide students a broader understating about project management and their practices in accounting field.  This course examines project management roles and environments, the project life cycle and various techniques of work planning, and control and evaluation to achieve project objectives. The tools currently available to project managers are discussed throughout this course. 

 

ADCBA 2303: ARTIFICIAL NEURAL NETWORKS FOR ACCOUNTING

The aim is to introduce students to a powerful class of model, the Neural Network. In fact, this is a broad term which includes many diverse models and approaches. First motivate networks by analogy to the brain. The analogy is loose, but serves to introduce the idea of parallel and distributed computation. Then introduces a particular kind of network in detail: the feed forward network trained by back propagation of error. Thereafter, discusses model architectures, training methods and data representation issues. A range of applications for Accounting and Finance and extensions to the basic model will be presented in the final section of the module.

 ADCBA 2404: AUDITING AND ASSURANCE

The objective of this course is to provide students a comprehensive understanding of auditing concepts, principles, techniques, and procedures. The major areas of coverage include audit planning, quality control for audit work, internal control, audit evidence, using the work of others, auditor’s involvement in special purpose audit engagements and other assurance services. Further, this course aims to develop students’ understanding of the audit function; familiarize students with the professional, legal, commercial and regulatory constraints within which audits are carried out; and examine techniques used by auditors including risk analysis, evidence collection and evaluation; and audit reporting. In addition, the program introduces the use of computer assisted audit techniques and considers issues related to computer information systems audit.

 

Total Credits

The Advanced Diploma Program consists of 30 credits.