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BDU, CoBE, Department of Accounting & Finance, MSC in Accounting & Finance Curriculum____________________________________________________________________

Bahir Dar University

College of Business & Economics

Department of Accounting & Finance

Course Catalogue for the Degree of Masters

of Science in Accounting & Finance

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November 2010




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Course Catalogue for the Degree of Masters

of Science in Accounting & Finance

Address of the Department:




P.O.Box 79

Tel.: +251 58 220 0143 Ext. 401

E-mail:[email protected]

Bahir Dar, Ethiopia

November 2010

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Table of Contents

Contents Page

Table of Contents------------------------------------------------------------------------------------.1

1. Background-------------------------------------------------------------------------------------. 5

2. Rationale for the program---------------------------------------------------------------------.8

3. Vision, mission & objective of the department--------------------------------------------- 9

3.1. Vision------------------------------------------------------------------------------------------9

3.2. Mission---------------------------------------------------------------------------------------- 9

3.3. Goals and objectives of the department---------------------------------------------------9

4. Objective of the graduate program----------------------------------------------------------10

5. Graduate profile------------------------------------------------------------------------------- 12

6. Staff profile------------------------------------------------------------------------------------17

7. Academic requirement------------------------------------------------------------------------15

7.1. Admission requirements-------------------------------------------------------------------15

7.2. Assessment and evaluation------------------------------------------------------------. 15

7.3. Duration of the study-------------------------------------------------------------------: 16

7.4. Final grading-----------------------------------------------------------------------------:16

7.5. Quality assurance mechanism---------------------------------------------------------.16

7.6. Graduate requirements:----------------------------------------------------------------- 16

7.7. Degree nomenclature:------------------------------------------------------------------. 17

8. List of courses--------------------------------------------------------------------------------- 18

8.1 Major, supportive & general courses---------------------------------------------------------22

8.2. Course coding-------------------------------------------------------------------------22

9. Course breakdown: regular program-------------------------------------------------------.19

10. Course description: regular program------------------------------------------------------- 21

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1. Background

Bahir Dar University is found in the city of Bahir Dar, which is nearly 500kms (North-

West) away from the country’s capital Addis Ababa. The city of Bahir Dar is

traditionally seen as a tourist site as the famous Blue Nile Falls and Lake Tana

monasteries are a source of attraction. The city is registering tremendous growth after

being selected as capital for the Amhara National Regional State.

Bahir Dar University comes to the picture in the year 2000 from the merger of two

independent institutions: Bahir Dar Polytechnic Institute and Bahir Dar Teachers College.

The Bahir Dar Polytechnic Institute was established in 1963 under the technical

cooperation of USSR & the Imperial Government of Ethiopia to train skilled technicians

in the fields of Agro-mechanical, Industrial chemistry, metal, textile, electrical and wood

technologies. After some years of transformations it has upgrade to engineering faculty

and currently there are two institutes the engineering and textile institutes

The Bahir Dar Teachers’ College was established in 1972 by the tripartite agreement of

the Imperial government, UNISCO and UNDP. Its general objective was to train primary

school teachers, trainers, supervisors, education leaders, adult education organizers, and

community development agents. The teachers’ college has upgraded itself in terms of the

type of programs given over the years.

The two independent institutions had paramount goodwill on their own as they were

quality education center in the field of technology and education even at the country

level. After establishment as a university, Bahir Dar University immediately added two

more faculties in its teaching menu, the Faculty of Business & Economics and the

Faculty of Law in the year 2001 and 2003 respectively. After these periods the University

added two more faculties very recently: the faculties of Agricultural Sciences and the

Faculty of Medicine.

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The university now is one of the largest universities in the country in terms of the number

of students enrolled and the number of programs (undergraduate & postgraduate) offered

The University is also known for its quality education.

As said above the Faculty of Business & Economics is established in 2001 comprising

the department of Accounting, Management, Economics and Business Education. The

faculty showed enormous growth in student population over the years in regular,

extension and distance programs as the fields were new to the Bahir Dar surrounding and

were needed by the market. Despite so many challenges like poor office facilities, small

learning opportunities for the staff and the like, the faculty contributed its fair share to the

teaching of qualified professionals in business and economics. Now the faculty runs

undergraduate programs in Accounting & Finance, Management, Logistics & Supply

Chain Management, Marketing, and Economics fields. Besides the faculty run

postgraduate programs in Economics, Master of Business Administration (MBA),

Executive MBA and Accounting & Finance.

The Accounting & Finance department was an outgrowth of the need to train qualified

accountants and finance officers for many employer categories. It started in 2001 when

the faculty of business & economics took off and trained enormous individuals in the

regular, extension and distance programs since then.

These days Ethiopia is registering double digit economic growth and hence we need

qualified accountants and finance officers for the ever expanding businesses. It is known

that economic growth comes from the rationale allocation of resources and for this we

have keep proper record and decide based on information. The accounting & finance

discipline help business, governments, and even individuals decide wisely when

allocating their limited resources.

The opening of the MSC program in Accounting and Finance is also in line with the

vision and mission of Bahir Dar University which strives to become the center of

excellence that will significantly contribute to all aspects of national development

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through quality training, research and community service. Especially this post graduate

program will develop the research skills of the learners in significant way.

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1. Rationale for the Program

The Ethiopian economy is changing in fundamental way from the last 7 years onwards.

The country is registering double digit economic growth; both trade patterns and foreign

direct investment are growing in the country. The business sector is increasing

alarmingly. In short the country’s economic system is becoming complex. In the world of

complexity, decision making will not be as such easy as the old days of simplicity. Hence

for proper decision making we have to have a good pool of experts we can analyze data

available from a variety of sources and recommend possible course of action.

Especially in the field of Accounting and Finance, there are no as such qualified

individuals who can research the problems facing business, individuals, government.

Most programs in the country’s university & colleges are under graduate and below

which focuses on teaching the basic skills in accounting & finance. Hence rearing

students for being qualified researchers is the basic objective of this graduate program.

The basic question to ask is do the Ethiopian economy really needs an accounting and

finance professional at the Masters level? Many opine that the economy is simple and we

as such don’t need high profile graduates in accounting & finance. But this proposition,

although has some merit, is wrong. Although the demand for education comes from the

real world, in countries like Ethiopia, education by itself has to introduce new ways of

doing things to society and government. One of the most quoted reason for lack of

growth in the accounting & finance profession is the absence of capital market in the

country. The government of Ethiopia attributes this to the absence of qualified

individuals in this area and hence the opening of the program will be paramount

importance to the opening of capital market and the growth of the accounting & finance

profession.

A large pool of qualified individuals will create its own pressure on the government to

institute policy changes in this area. For example, the country doesn’t have as such

Accounting Standard Setting body; we have asked for membership in the WTO which

forces business to keep proper accounting records, we have to introduce capital markets

and so on.

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Besides the grand need of transforming the economy in an important way, the graduates

of this program are needed as middle level and possibly top managers in many business,

government and non-governmental organizations. This latent need can be inferred from

prospective job vacancies of employers and thoughtful analysis of the future. Hence the

program has an immediate employer as there is huge gap in this area.

2. Vision, mission & objective of the department

3.1. Vision

Department of Accounting & Finance strives to be one of the most innovative

Accounting & Finance academic centers in the country. The department and staff will be

committed to the continuous improvement of academic programs, students support

activities and services to the local, regional and nationwide. In general, the department

works to be a major partner of the business community in area of research, consultancy

and training.

3.2. Mission

Department of Accounting & Finance is committed to delivering high-quality, accessible

and affordable at both undergraduate and graduate programs to students coming from

diverse backgrounds and capabilities and seeking a variety of careers to meet the needs of

a challenging profession. The department also serves the business needs of the

stakeholders by providing research, consultation, and continuing education and short term

training programs.

3.3. Goals & objectives

In order to fulfill the mission of the department the specific goals and objectives intended

to pursue are organized into three major areas as follows:

Teaching goal:

- Provide a quality accounting and finance education that facilitate career

opportunities

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- Provide meaningful educational opportunities to students with diverse

capabilities/interests.

- Engage in more fully integrated business communication skills

- Recognize and reward superior teaching

Research goal:

- Increase quality and quantity of research output in order to maintain professional

strength as measured by the standards of professional associations existing in the

country and other appropriate accreditation bodies if any.

- Provide more time for research in the area of Accounting, Finance, Investment,

auditing, business management, and other related areas.

- Provide more opportunity for research

- Encourage research output consistent with the mission of the department which

should be consistent with that of the college and the University

Community services goal:

- Encourage all department staffs to participate in activities which enhance

departmental, college and university and community goals.

- Improve efficiency of service delivery

4. Objective of the Graduate Program

MSC in Finance and Accounting has been designed to develop the knowledge, skills,

research interest and career prospects of students, who are already working in, or

wish to work in, the areas of finance, managerial accounting, financial accounting or

Tax Accounting.

This MSC program in Accounting and Finance is designed to have the following

specific objectives:

Produce graduates who will assume academic posts in different higher

institutions within the country that offer undergraduate program in

Accounting and Finance.

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Enhance the quality of Accounting Education and practices through

conducting research in the area of Accounting, Finance, Auditing and

Taxation.

To build up the capacity of the staff required for launching PhD program in

the department in the long run.

Train individuals who will be capable of providing consultancy services in the

areas of Accounting, Auditing, Finance and Taxation.

Train individuals who will give expert services to corporate managers in the

areas of Accounting, Auditing, Finance and Taxation.

Train individuals who will be capable of carrying out business researches in

public and private organizations.

Produce individuals who will be able to design the Accounting and Reporting

systems for the existing businesses and for the to be businesses expected to

flourish in the near future.

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5. Graduate Profile

After completing the MSC program in Accounting & Finance, the graduate is expected to

posses the following professional qualities.

- Identify current research issues in accounting and finance

- Know the various research methodologies available within the accounting &

finance area

- Use financial databases to conduct research

- Develop a research writing style

- Have a broader view of the accounting & finance discipline

- Know new theories and philosophical debates in the accounting & finance area.

- Have an ability to plan and manage independent study.

- Assume key position in finance area within an organization and as the case may

be CEO of organizations

- Consult the business, government and non-governmental organization on the

design of accounting systems, the development of financial manuals, analysis of

financial reports, tax advisory services, conduct researches.

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6. Staff profile

Currently the department has three PHD (expatriate), twelve MSc, three on PHD study,

twelve on graduate program study staff members. The list of available staff and their

academic rank is shown below.

Ethiopian Staff (Active)

S.n Name Status specialization Remark

1 Abebe Walle Lecturer MBA

2 Anteneh Gedamu Lecturer MSC. Accounting & Finance

3 Dereje Assefa Lecturer MSC Accounting & Finance

4 Elefachew Mosisa Lecturer MSC Accounting & Finance

5 Genet Nigusie Lecturer MSC. Accounting & Finance

6 Honelegn Eshetie Lecturer MBA-Human Resource

7 Hunegnaw Abebe Lecturer MBA-Marketing

8 Mengistu Gebru Lecturer MSC. Accounting &finance

9 Solomon Abreha Lecturer MSC. Accounting &finance

10 Teramaje Walle Lecturer MBA

11 Tilahun Aemiro Lecturer MSC. Accounting & Finance

12 Tsega Tibebu Lecturer Msc Accounting and Finance

13. Yidersal Dagnaw Lecturer MSC. Accounting & Finance

14 Zelalem Worku Lecturer MBA- Marketing

Expatriate Staff (Active)

S.n Name Status Specialization Remark

1 Professor Mushtaque Ahmad PhD Industrialization

2 Dr. S. Raja Narayanan Ass. Professor, B.com, M.com, M.Phil PhD,

Banking and finance

3 Dr. Ghatamaneni N. Naidu Ass. Professor, B.com, M.Com, M.Phil PhD,

Accounting and Finance

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Ethiopian Staff on Study Leave

S.n Name Title Specialization Remark

1 Abebe Bayu GA II BA. Accounting On study leave

2 Alebachew Goshime Asst. Lecturer BA. Accounting and Finance On study leave

3 Alemtsehay Ejigu* GA II MA Development Research On study leave

4 Ananya Bekuretsion* Asst. Lecturer BA. Accounting On study leave

5 Asfaw Bekele GA II BA. Accounting On study leave

6 Asmamaw Yigzaw Ass. Lecturer BA. Accounting MSC Student

7 Ayichew Eshetie Ass. Lecturer BA. Accounting On study leave

8 Elias Fekadu* Asst. Lecturer BA. Accounting On study leave

9 Fentahun Leykun Asst. Lecturer BA. Accounting and Finance On study leave

10 Getaneh Mihret Asst. Lecturer BA. Accounting and Finance On study leave

11 Letenah Ejigu Lecturer M com PhD Student

12 Sewale Abate Lecturer M com PhD Student

13 Shumbeza Bayilie GA II BA. Accounting On study leave

* Expected to complete their study and be on duty in 2003 E.C Academic calendar.

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7. Academic requirement

7.1. Admission requirements

Admission to MSC Program will be based on an entrance exam and it requires that

prospective students have a certain minimum GPA, which will be determined by the

department every entrance semester, on their undergraduate degrees, a personal

statement, and two recommendation letters from employees or faculty members

regarding the student’s academic performance, specifically:

Entry to the MSC Programme requires a good first degree in a relevant subject, such as

Accounting, Finance, Management, Economics or business education, form a university,

or a similar qualification from any other institution. Moreover, the entrant’s student copy

should show as he/she took basic courses in Accounting and Finance, such as Cost and

Management Accounting, Financial management, advanced accounting, Accounting

Information System, Financial Institutions and Capital Market and Auditing; or the

entrant is expected to prove as he/she took courses equivalent to the above listed courses,

which is to be decided by the department. These requirements are for this curriculum, and

it is subject to change as the curriculum is changed/ revised.

Alternatively, possession of suitable professional qualification and relevant practical

experience may also be accepted. In general, however, applications are judged on their

individual merits and age, work experience and other factors also considered.

Foreign students, if their native language is not English, must provide satisfactory

evidence that they have an adequate knowledge and understanding of written and spoken

English. ILETS and TOEFL test scores of not less than 6.0 or 560, respectively will be

acceptable.

7.2. Assessment and evaluation

The assessment and evaluation of course work are to be done based on credit hours

system. A credit hour is one lecture hour for the duration of one semester (one semester is

16 weeks).

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7.3. Duration of the study:

The duration of the study for post graduate degree in regular program will be four

academic semesters, out of which the last semester will be exclusively allotted to the

project work.

7.4. Final grading:

Final grades to students in the post graduate studies are on letter grade system for all

course work specified in this curriculum. The project work is evaluated on pass or fails

basis. The grading points are indicated in the following table.

Letter Grade Grade point

A 4.00

B+ 3.5

B 3.0

C+ 2.5

C 2.0

D 1.0

F 0

At the end of every semester and graduation, students will receive a transcript that

indicate course taken, credit point score achieved in letter grade and their overall

performance. The letter grades for course work are based on relative grading system.

7.5. Quality Assurance mechanism

Quality assurance will be done at two levels, at internal or department level and from

external stakeholders. The internal evaluation is in line with the university’s policy

consisting of student, peer and department evaluation. Quality of the program will be

evaluated by performance of graduates assessed through feedbacks from employers, and

former graduates and other stakeholders.

7.6. Graduate requirements:

Candidates for graduation must satisfy the general requirements of the School of

Graduate Studies of Bihar Dar University. Specifically she/he should attain a cumulative

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GPA of 3.00 for course work of 34 credit hours and produce a project report with a

“pass” grade.

7.7. Degree nomenclature:

A degree will be awarded for a student after successfully completing the course work and

score pass on the project work. The name of the degree will be:

In English

“THE DEGREE OF MASTER OF SCIENCE IN ACCOUNTING AND FINANCE”

In Amharic

”የሣይንስ ማስተርስ ዲግሪ በአካውንቲንግና ፋይናንስ”

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8. List of courses

The curriculum for the Department of Accounting and finance Graduate studies of Bahir

Dar University is as shown below.

No Course code Course Title Credit

Hrs.

1 AcFn 621 Advanced Financial Accounting 3

1 Econ 652 Introduction to Econometrics 3

2 AcFn 711 Accounting Information system 3

3 AcFn 611 Research Methodology in Accounting and

Finance

3

4 AcFn 622 Advanced Taxation 2

5 AcFn 631 Advanced Management Accounting 3

6 AcFn 641 Advanced Financial Management 3

7 AcFn 721 Investment Decision and Portfolio management 2

8 AcFn 642 Financial markets and Institutions 3

9 MBA 702 Business Policy and Strategic Management 2

10 AcFn 612 International Business Finance 2

12 AcFn 731 Advanced Auditing and Assurance 2

13 AcFn 652 Advanced Government and NFP Entities

Accounting

2

14 AcFn 752 Project Work 3*

Total 36

*The project work shall be evaluated as pass “P” or fail “F”.

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8.1. Major, Supportive & General Courses

The majority of courses listed included in the curriculum are major courses. Only two

courses that are supportive courses are included. These are Introduction to Econometrics

(Econ 652) and Business Policy& Strategic Management (MBA 702) and there are no

general courses.

8.2. Course Coding

Course code used is alpha numerical.

AcFn represents Accounting & Finance

MBA represent Master of Business Administration

Econ represent Economics.

The first digit indicates the year in which the course is offered

The second digit indicates the alphabetic sequence of the course in the semester.

The third digit indicates the semester.

Course breakdown: regular program

First semester

No Course Code Course Title Credit Hrs.

1 AcFn 621 Advanced Financial Accounting 3

2 AcFn 611 Research Methodology in Accounting and Finance 3

3 AcFn 631 Advanced Management Accounting 3

4 AcFn 641 Advanced Financial Management 3

Total 12

Second semester


1 AcFn 622 Advanced Taxation 2

2 Econ 652 Introduction to Econometrics 3

3 AcFn 642 Financial Markets and Institutions 3

4 AcFn 652 Advanced Government Accounting and NFP Entities 2

5 AcFn 612 International Business Finance 2

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Total 12

Third semester


1 AcFn 711 Accounting Information System 3

2 AcFn 721 Investment Decision and Portfolio Management 3

3 AcFn 731 Advanced Auditing and Assurance 2

4 MBA 701 Business Policy and Strategic Management 2

Total 10

Fourth semester

No Course Code Courses title Credit Hrs.

1 AcFn 752 Project Work 3*

Total

*The project work shall be evaluated as pass “P” or fail “F”.

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9. Course Description: Regular Program

Course Title : Advanced Financial Accounting

Course Code : AcFn 621

Credit Hours : 3 Lecture Hours

Prerequisite None

Course Description:

The course is designed to equip students to be able to design accounting and reporting

systems for local as well as international organizations. It examines selected advanced

accounting concepts. It deals with Ethical Issues in Advanced Accounting, Business

combinations, Consolidated Financial statements, Accounting for foreign currency

transactions, Translation of foreign currency financial statements, Bankruptcy:

Liquidation and reorganization, and recent developments in accounting.

Course Objective:

The major emphasis of this course is on Advanced Financial Accounting concepts and on

the application of those concepts to problems arising in business organizations. The

course helps students to develop accounting skills for business combinations,

consolidated financial statements, partnerships, corporate reorganizations, segment

reporting, and foreign currency financial statements. Critical thinking, teamwork, and

communication skills will be emphasized along with current technology used in

accounting practice.

After successfully completion of the course, graduates will be able to;

Understand the different ethical issues in preparing the different financial reports.

Consult on techniques and systems of business combination and consolidation.

Produce financial statements of businesses involving international transactions

through translation and re-measurement.

Design and consult on issues like bankruptcy, liquidation and reorganization.

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Teaching/Learning Methods and strategies:

This course is designed to in such a way that can enhance the graduate’s independent

learning. It involves assigned exercise, case analysis, preparation and presentation of

reports require during critical surveys of empirical Literature/article review/, solution of

assigned problems, developing the use of concepts and models, presentation of group

practical exercises.

Assessment:

Case study Reports/article Review 30%

Midterm (Quizzes)-(3tests each 10%) 30%

Final Exam 40%

Total 100%

Text book:

Joe Hoyle, F. Schafer, S. Dupnik (2006), Advanced Accounting, 6 th edition,

McGraw Hill

References:

1. Gray, salter, Radebaugh (2001), Global Accounting and control; A Managerial

Emphasis, University of New south Wales.

2. Rizwan Mirza, (2010), understanding IFRS Fundamentals; international financial

Reporting standards, Wiley.

3. Zabiholah Rezaee, Richard Riley (2009), Financial statement Fraud ; prevention and

Detection, 2nd Edition,

4. Joe Hoyle, F. Schafer, S. Dupnik (2006), Advanced Accounting, 6th edition, McGraw

Hill

5. Richard Schroeder, Mirtle Clark, Jack Cathey, (2009), Financial Accounting Theory

and Analysis; Text and cases, 9th Edition.

6. Kenneth T.Solomon (2004), Corporate Governance and Accountability, 2nd edition,

Wiley.

7. Thomas R.Weirich, Thomas C.pearson, Nathale T.churyk, 7th Edition (2009),

Accounting Research; Tools and strategies,

8. M. Wiecek, M. Young (2009), IFRS prime; International GAAP Basics, Wiley

Publishing.

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Course Title : Accounting Information System


Credit Hours : 3 credit Hours with 2 lab hours

Prerequisite : None

Course Description:

This course attempts to answer the question ‘how can we use information technology to

do much more than ‘just ‘ accounting ?” i.e how accountants can improve the design and

function of the accounting information systems with the help of the current state of the art

so that it truly adds value to the organization. It is a business and information system

course in which you will apply computers to handle business activities and provide

information (financial and non- financial) of use to management. Thus the course

discusses topics like conceptual foundation of AIS, management issues of information

technology, programming in VB, AlS applications, and projects to be worked out using

Access, and VB.

Course objective:

The overall aim of the course is to help students gain the knowledge and skill required for

applying latest developments in information Technology in order to improve the

efficiency and effectiveness of business activities and provide reliable information to the

right user at the right time.

At the end, graduates will be able to;

Design a computerized accounting and reporting system for different

organizations.

Track and store financial and non financial data and provide management and

other interested users for better economic decision.

Develop programs to be used in preparation and distribution of data and

information as per the requirements of the users and nature of the organization.

Advise IT professionals on reengineering organizations.

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Teaching/ Learning Methods and strategies:

Lecture classes, assigned exercise, case analysis, preparation and presentation of reports

require during critical surveys of empirical literature / article review/, solution of


practical exercises

Assessment:

Case Study Analysis 40%

Article Review 10%

Final Exam 50%

Total 100%

Text book:

Marshal B.Romney and Paul Steinbart (2006), Accounting Information Systems,

10th edition.

Reference

1. Nancy A. Bagranoff, Mark G. simkin, and Karolin strand Norman (2008), Core

concepts of Accounting information systems, 1st edition, McGraw-

Hill lrwin, ,.

2. K. C. Chang and Laura R. Ingraham, (2007, Modeling and Designing Accounting

systems using Access to Build a Database.

3. Marshal B. Romney and Paul Steinbart (2006), Accounting Information Systems,

10th edition.

4. Leslie Turner, and Andrear Weickgenannt (2009), Accounting information

systems; controls and processes, 1st Edition,

5. Vaassen Eddy, Meuwissen Rogger, and Schelleman Caren (2009), Accounting

information systems and internal control, 2nd Edition,

6. Joseph W. Wilkinson, M.J. Cerullo, and Raval V. (2000), Information Systems;

Essential concepts and Applications, 4th Edition.

24


Course Title : Research Methodology in Accounting & Finance

Course code : AcFn 611

Credit Hours : 3 Lecture hours

Prerequisite : None

Course Description:

The course is designed to equip graduates to undertake different researches in the areas of

Financial Accounting principles and concepts, taxation, auditing, investments and

finance. It is a combination of quantitative techniques and research methods in

Accounting & Finance; it develops mathematical and statistical frame works for dealing

with problems in accounting and finance. The course also deals with techniques to solve

business problems via research in accounting and finance. The research part focuses on

the use of business data, its operations and problems, to measure and suggest solutions,

though the application of statistical and other tests.

Course Objective:

After the successful accomplishment of the course, graduates will be able to;

Develop mathematical and statistical skills for solving Accounting & Finance

related problems.

Understand the principles of scientific research methods and their application in

real life business environment.

Identify the potential research areas in Accountancy, Auditing, Taxation, Finance

and Investment.

Render research based consulting services in Accountancy, Auditing, Taxation,

Finance and Investment.

Prepare thesis proposal.

Assessment:


Developing a proposal 30%

Final Exam 30%

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Total 100%

Text book:

Creswell J. (2009) Research Design, Qualitative, Quantitative & Mixed

Approaches, 3rd edition, Sage Publication

References:

1. Donald cooper and Pamela schindle (2007), Business Research Methods,

McGraw-Hill .

2. Joe Hair, Arthur Money, Phillip samouel, and BarryBabin (2003), Essentials of

Business Research Methods.

3. Mark N.K Saunders, Adrian Thorn hill, and Philip Lewis (2009), Research

Methods for Business students, 5th Edition.

4. White John Adams, Hafiz TaKhan, Robert Raeside, and David I (2007),

Research Methods for Graduate Business and social science

students, Sage Publications LTD.

5. William G. Zikmund, Babin, jon c. carr, and Mitch Griffin (2009), Business

Research Methods,

26


Course Title : Advanced Taxation



Prerequisite : None

Course Description:

The purpose of this course is to provide a solid foundation in the major areas of taxation

focusing on the key competencies required at the point of qualification. It will enable

graduates to appreciate where tax is important in decision making by both individuals and

businesses and to be fully aware of the tax aspects of particular transactions. It introduces

the principles of taxation, the different types of taxes, the various issues involved from an

international perspective and taxation and corporate financial decision making.

Moreover, the course examines international tax matters and the measures that are helpful

in tackling them and finally, it discusses the Ethiopian tax system in particular.

Course Objective:

Up on successful completion of this course students should be able to:

to identify the characteristics of taxes and taxation in general;

understand the objectives and principles of a tax policy proposal and conflicts

among some of them;

explain the problems in application of principles of a tax policy proposal like

equity principle;

comprehend the types of taxes and tax systems and practical problems in

declining on tax bases(income, value added and other tax bases);

explain the various issues in international taxation regime including issues of

taxation of foreign source incomes, international double taxation and international

tax avoidance through subsidiaries and transfer prices;

Comprehend on the role of taxation in financial decision makings such as

investment, dividend and finance decision;

Distinguish between tax avoidance and evasion; and

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Examine the Ethiopian tax system in context of theoretical underpinnings of

taxation

Teaching / Learning Methods and strategies:




practical exercises

Assessment:


Term Paper Titled on Ethiopian Taxation System 30%

Final Exam 40%

Total 100%

Text book:

Gerald E. Whitten burg and Martha Altus- Buller, (2007), Income Tax

fundamentals (With Tax cut tax prep soft ware).

References:

1. Alan A Tait 1998, value added tax: international practice and problems,

international monetary fund, Washington Dc.

2. Beth Walston-Dunham, (2007), Accounting and tax principles for legal

professionals

3. Cheryl D. Block, (2004), corporate taxation; Examples and Explanations

(Examples & Explanations).

4. L Ebrit, M keen, J Bodin and V summers 2001, the modern VAT, IMF,

Washington DC.

5. Richard A Musgrave and Peggy B Musgrave 1989, Public finance in theory and

practice, 5th ed., McGraw-Hill, Singapore.

6. Eva Rosenberg (2004), Small Business Taxes Made Easy; How to increase your

28


Deduction, Reduce what you owe, and Boost your profits

7. Gerald E. Whitten burg and Martha Altus- Buller, (2007), Income Tax

fundamentals (With Tax cut tax prep soft ware).

8. Gerald E. Whitten burg and Mrtha Altus-Buller, (2008), Income tax

fundamentals, 6th edition.

9. Gillis, M., C. Shoup and G/.Sicat, (2000)Value Added Taxation in developing

countries, Washington DC World Bank.

10. Various proclamations and directives issued by the Ethiopian government on the

Ethiopian taxation system.

Income Tax – proclamation No. 286/2002.

Council of ministers income Tax regulations-No. 78/2002.

Value added Tax-VAT proclamation No. 285 /2002.

Council of ministers Value added Tax regulations-No. 79/2002.

Turnover Tax - turnover tax proclamation No.308/2002.

Excise Tax –proclamation No 307/2002.

Customs Tax-proclamation for the Re-Establishment and Modernization

of Customs Authority No. 60/1997

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Course Title : Advanced Management Accounting


Credit Hours : 3 lecture hours

Prerequisite : None

Course Description

This is an advanced course in Strategic Management Accounting. The course examines

the integrative and interdisciplinary role of management accounting and its contribution

in the strategic management process. The course focuses on cases that deal with

management’s need for information for planning, control and decision making using both

quantitative and qualitative information. The course gives a ground for graduates to

design and implement accounting and controlling systems specifically for manufacturing

sector. Topics covered include organizational and behavioral framework, product costing

systems, standard costing and variance analysis, cost – based decision making,

decentralization and transfer pricing, performance evaluation and compensation systems,

strategic management accounting, significant situational influences on management

control systems, business performance issues and their effects and contemporary issues in

management accounting.

Course Objective

Up on completion of this course graduates should be able to;

Understand the role played by the management accountant in making competitive

analysis , Including strategic positioning ;

understand how management accounting information can be used for managerial

control;

Develop analytical, communication, presentation and research skills through

integrated treatment of accounting with contemporary management issues

Demonstrate the ability to integrate facts and knowledge, and exhibit critical

thinking, decision making, and creative thinking skills in the application of

30


theories, systems and tools in generating effective alternatives to the solution of

case studies and other assignments.

Teaching / Learning methods and strategies;




practical exercises

Assessment:


Midterm exam (Quizzes) 25%

Final Exam 40%

Total 100%

Text book:

Robert Kaplan and Anthony A. Atkinson (1998), Advanced Management

Accounting, International edition, Prentice-Hall.

References

1. Bruce Bowhill (2007), Business planning and control; integrating Accounting,

strategy, ,and people.

2. Paul Collier (2003), Accounting for managers; Interpreting Accounting

information for Decision- Making.

3. Eldenburg Lieslie G, Wolcott Susan K (2005), Cost Management; Measuring,

Monitoring , and Motivating performance.

4. Gaughan (2007), Mergers, Acquisition and corporate Restructurings, 4th

Edition.

5. Grant (2007), Contemporary strategy Analysis; concepts, techniques

Applications, 6th edition.

6. Macintosh, Quattrone (2009), Management Accounting and control systems;

31


An organizational and sociological Approach, 2nd Edition,

7. Macintosh, Quattrone, Management Accounting and control systems; An

organizational and sociological Approach, 2nd Edition.

8. Roberts and Anthony (2002), Advanced Management Accounting, 2nd

edition, Prentice Hall, New Delhi.

9. Sanchez, Heene (2004), the new strategic Management; organization,

competition, and competence.

10. Weygandt, kieso, kimmel (2008), Managerial Accounting, 4th edition,

international student version.

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Course Title : Advanced Financial Management



Prerequisite : None

Course Description

The course is designed in such a way that can enhance graduates ability to conduct

financial analysis to evaluate the healthy workings of corporations or share companies. It

is a comprehensive course in corporate financial management. The course builds on the

main concepts taught in the core finance and accounting, by combining theory, empirical

evidence, and cases. Topics that will be covered are; corporate investments and capital

budgeting, valuation, real options, capita structure, raising capital, convertible securities,

risk management, and mergers and acquisitions.

Course Objective:

The course is designed to provide students with an opportunity to apply theoretical

concepts to real-world problems in corporate finance. Thus, the objectives are to develop;

the ability to identify financial problems and opportunities;

the ability to analyze such situations and to identify alternative courses of action;

the ability to defend alternative choices and recommend, support and defend a

course of action; and

a richer appreciation for the high powered instruments finance theory has as to

offer with respect to both their value and their limitations.

The ability to have a contribution on the development of the commodity exchange

market and for the start up of stock exchange market in the country.



require during critical surveys of empirical literature / article review/ , solution of


practical exercises

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Assessment:

Case study Reports/article Review/ 40%

Midterm (Quizzes) 20%

Final Exam 40%

Total 100%

Text book:

Brigham and Houston (2003), Fundamentals of Financial Management, 10th

edition, prentice Hall.

Reference:

1. Aswath Damodaran (2002), Investment Valuation, New York, john Wiley & Sons

LTD.

2. Mark Grinblatt and Sheridan Titman (2002), Financial Markets and corporate

Strategy, 2nd edition, McGraw-Hill/ Irwin

3. Richard Brealey; Stewart Myers, and Franklin Allen (2005), Principles of

Corporate Finance, 8th edition, McGraw-Hill Irwin

4. Brigham and Houston (2003), Fundamentals of Financial Management, 10th

edition, prentice Hall.

5. Van Horne M. Wachowicz (2000), Fundamentals of Financial Management, 10th

edition, Thomas Wiley.

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Course Title: Investment Decisions and Portfolio management

Curse Code : AcFn 741

Credit House: 2 Lecture Hours

Prerequisite: None

Course Description

The course is designed to portray the process of analysing decisions relating to

investment in different securities or financial assets. Investments can be thought in two

branches; security analysis and portfolio management. It is to be begin by looking at the

financial markets and the concept of risk/return; then, modern portfoilio theory is to be

examined, including market efficiency and behavioral finance. The nature of investor

objectives, their risk tolerance, asset allocation decisions and performance evaluation

issues are to be explored.

The second half of this course delves into security analysis, which is concerned with the

selection and timing of financial and real securities. The course will be involved with the

analysis, selection and trading of different instruments/ secirities. Issues concerning

macroeconomics, industry and sector analysis, alternate (qualitative and quantitative)

methods of valuation, the timing of buy/sell decisions etc are to be explored.

Course Objective

Generally, the objective of the course is to help one identify what relevant information

are required to take proper investment decisions in, mostly, developed economic setup. It

is also geared towards the imparting of important considerations used in selection and

managing of combination of holdings under different investment strategic

objectives/policies.

Upon completion of the course, graduates will be able to;

Understand the functioning of stock exchange markets developed economic setup.

Advise investors on which security or financial asset to invest or divest.

Conduct economy, industry and company analysis to identify potential investment

areas.

35




require during critical surveys of empirical literature / article review/ solution of assigned

problems, developing the use of concepts and models, presentation of group practical

exercises

Assessment:

Term paper (preparation and presentation) 25%

Article review 30%

Final Exam 45%

Total 100%

Text book:

Richard Jerome B. cohen and Edwand D.Zinbarg,(2008) Investment and portfolio

management, D Irwin, Inc. Homewood, Illinois.

References:

1. Benjamin Graham, David L.Dodd and Sydney Cottle, (1962), Security Analysis,

4th edition, Mc-Graw Hill Book Co.

2. Charles P.Jones (2000), Investment Analysis and Management, John Wiley Sons

Inc..

3. Richard Jerome B. cohen and Edwand D.Zinbarg, (2008) Investment and

portfolio management, D Irwin, Inc. Homewood,.

4. Rogen A.Lyon (1960), Investment portfolio management in commercial banks,

New branswick N.J. Rutgers Unity Press.

5. Sydney M. Robbins (1966), The securities market operations and issues, New

York, Free press

36


Course Title : Financial Markets and Institutions

Curse Code : AcFn 642

Credit House : 3 Lecture Hours

Prerequisite : None

Course Description:

This course will provide students with an understanding of the mechanisms of various

financial markets. The scope comprises the diversity of financial instruments and

intuitions, and the latest developments and issues from the financial arena – Domestic as

well as international, It aims to develop a critical awareness of the theoretical and

practical problems associated with regulating financial markets. The course will

investigate how the market structures potentially cause and mitigate financial risk to

market participants and end users. Financial scandals and crises will also be reviewed. At

the end of the course students will be familiar with major financial institutions such as

banks, stock exchanges and brokers.

The course covers topics: concept of financial assets and its Relevance to innovation,

commercial and investment Banks, Equity Markets, Foreign Exchange markets, Money

Markets, Mortgage markets and securitization, Derivatives markets, Relationship

between financial markets, Other Financial institutions, special issues, Understanding

Debt Markets, The Financial institutions industry, Liberalization of Financial Markets

and intuitions, Central Banks and regulatory Authorities, Global Financial Markets and

international Monetary order, and Cross-Border Trading Activates, Financial Markets

integration and the international financial Architecture.

Course Objective

The objective of the course is to prepare students for today’s dynamic financial

environment. It introduces students to the markets in which financial assets are traded,

the various institutions which represent major participants in these markets, and dominant

fact ors with in the financial environment which affect financial markets and institutions.

At the end of the course, graduates will be able to;

37


differentiate between different financial markets and different financial

institutions:

Understand how the economic and regulatory environments affect the

morphology of financial markets and the operation of financial intuitions;

Examine how and why domestic financial markets and intuitions have changed

through time ;

Identify major contemporary issues which challenge managers with in financial

intuitions; and

Acquire a working knowledge of hoe financial managers are responding to these

contemporary issues, and how managerial response are likely to change the

nature of financial markets and institution in the future.

Teaching/Learning Methods and Strategies:


require during critical surveys of empirical literature/article review/, solution of



Assessment:

Term paper- titled on Ethiopian Financial institutions and markets 30%

Article Review 25%

Final Exam 45%

Total 100%

Text book:

Fabozzi, Modigliani and Ferri (1998), Foundations of Financial Markets and

institutions, 2nd edition, Prentice Hall.

References:

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1. Acharya, Richardson, (2009), Restoring Financial stability: How to repair a failed

System, New York University Stern School of Business.

2. Chacko, Dessain,Hecht, sjoman, (2006), Financial institutions and markets: A

casebook, 7th edition, Harvard University,.

3. Dubil (2004), An Arbitrage Guide to financial markets., 1stedition, John

Wiley&Sons,.

4. Fabozzi, Modigliani and Ferri (1998), Foundations of Financial Markets and

institutions, 2nd edition, Prentice Hall.

5. Kidwell, Blackwell, Whidbee, Peterson, (2009), Financial Institutions, Markets,

and money, 10th edition.

6. Kidwell, Whidbee, Peterson (2006), Financial institutions, markets, and money,

9th Edition.

7. Santomero and Babbe,(2001), Financial markets, instruments, and institutions,

12nd edition, Irwin/McGraw Hill,

8. Thomas Liaw (2006), The business of Investment Banking: A Comprehensive

Overview, 2nd Edition.

9. Triana, Taleb, (2009), Lectuing Birds on flying: Can Mathematical Theories

Destroy the Financial markets?

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Course Title : Business Policy & Strategic Management

Curse Code : MBA 702

Credit House : 2 Lecture Hours

Prerequisite : None

Course Description

This course is designed to bring together, at general management level, the other business

functions such as production, marketing, finance and accounting. It is concerned with the

strategic decisions faced by senior management such as establishing objectives,

formulating alternative strategies and achieving successful implementation of the chosen

strategies. Topics include; setting corporate objective; analyzing the company. Setting

business policy; choosing a strategy; and implementing the strategy.

Course objectives:

The objectives of this course are to

acquaint graduates with the perspective of top managers in complex

organizations.

help graduates integrate how specific analytical Approaches and view point of

functional fields into the larger view of the overall organization’s purpose and

thereby develop a framework for analysis of significant managerial problems.

introduces graduates to certain strategic activities, like long range planning and

acquisitions and mergers, which are dealt with primarily at the top management

level.






40


Assessment:

Quizzes and Assignments 10%


Final Exam 50%

Total 100%

Text book:

Hill C. & Jones (2006) Strategic Management, an integrated approach, Hugoton

Mifflin

References:

1. Bryant, L., D.A. Jones & S.K. Widener (2004). Managing value creation within

the firm:An examination of multiple performance measures.

Journal Management Accounting Research. 16:106-131.

2. Cavanagh, G. F. (2006). American Business Values : A Global Perspective 5th

ed., Pearson/Prentice Hall.

3. Crawford, D. & T. Scaletta (2005). The balanced scorecard and corporate social

responsibility: Aligning values for profit. CMA Management

(October 2005): 20- 27.

4. Kaplan, R.S. & D.P. Norton (1996). The balanced scorecard: translating strategy

into action. Boston, Harvard Business School Press.

5. Kaplan, R.S. & D.P. Norton (2001). The strategy-focused organization: How

balanced scorecard companies thrive in the new business

environment. Harvard Business School Press.

6. Kaplan, R.S. & D.P. Norton (2001). Transforming the balanced scorecard from

performance measurement to strategic management: Part 1.

Accounting Horizons 15(1): 87-104.

7. Kaplan, R.S. & D.P. Norton (2004a). Measuring the strategic readiness of

intangible assets. Harvard Business Review (Feb 2004): 52-63.

8. Kaplan, R.S. & D.P. Norton (2004b). Keeping score on community investment.

Leader to Leader (Summer 2004) 33: 13-19.

9. Knouse, S. B. & J.B. Stewart (2003). “Hard” measures that support the business

41


case for diversity: A balanced scorecard approach. Overcoming

Barriers to Opportunity 11(4).

10. Lev, B. (2001). Intangibles: Management, Measurement, and Reporting.

Brookings Institution Press.

11. Niven, P.R. (2005). Driving focus and alignment with the balanced scorecard. The

Journal for Quality & Participation (Winter 2005):

12. Partridge, M. & L. Perren (1997). Winning ways with a balanced scorecard.

Accountancy 120:

13. Van der Woerd, Frans & Timo van den Brink (2004). Feasibility of a responsive

business scorecard – a pilot study. Journal of Business Ethics 55:

173-186.

42


Course Title : International Business Finance



Prerequisite : None

Course description:

There is no longer any such thing as a purely national economy. The rest of the world is

just too big to ignore, either as a market or as a competitor. The global economy is

becoming ever more closely integrated. Thus, the course focuses on the international

business environment and examines the major influencing issues in conducting business

such areas as the international economy and trade issues, legal and political context

differences, governmental actions, cultural and ethical system differences, exchange rates

and international currency markets, international institutions like the world Trade

Organization and the International Monetary fund, and regional agreements like the

European Union, and NAFTA on global decision making.

It also provides an assessment of why firms internationalize their operations, how they

can internationalize, and key areas such as international manufacturing, marketing,

human resource management, and strategy. In addition, the course focuses on the impact

of these topics on various types of international business transactions, production

agreements, counter trade, joint ventures and strategic alliances.

Course objective

Cross border trade and investment have continued to increase. Yet differences in

economic, political and socio-cultural environments around the world challenge business

with opportunities and risks. As new communication technologies and global migration

are becoming more prominent than ever. To help students understand the intricacy of the

global economy,

Learning objectives of this course are:

to understand the current important trade and investment trends.

43


to develop the ability to comprehend international economic and financial issues.

to understand the role of cultural differences that affect international businesses.

to learn how the foreign exchange market works and to understand the role of the

global monetary system.

to examine the role of international institutions and regional trade agreements.


This course is designed to combine lectures with in- class group exercises, case analysis,

and case discussions. Students will learn how to react to situations that multinational

firms face in their international operations. It specifically uses, lecture classes, assigned

exercise, case analysis, preparation and presentation of reports require during critical

surveys of empirical literature/article review, solution of assigned problems, developing

the use of concepts and models, presentation of group practical exercises.

Assessment:

Case study reports/Article Review/ 30%


Final Exam 45%

Total 100%

Text book:

Hill C. (2001) International Business, competing in the Global market place,

Third edition, McGraw Hill

References:

1. Ball, Donald (2003), International Business, The challenge of Global

Competition, Pearson education.

2. Czinkota, ronkainen, Moffett, Marinova, Marinov (2009), International Business:

European edition.

3. Grant (2010), Contemporary strategy analysis and Cases: Text & Cases, 7th,

edition.

4. Lane, Maznevski, Deetz, Distefano (2009), International Management Behavior:

44


Leading with a Global Mindset, 6th Edition.

5. Phatak, Arvind (2004), International dimensions of Management, south-western

College Publishing.

6. Storehouse, Campbell, Ham ill, Purdie (2008), Global and Transnational

Business: strategy and management, 2nd edition.

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Course Title : Introduction to Econometrics

Course Code : Econ 652


Prerequisite : None

Course description

Decision making in business and economics is often supported by the use of quantitative

information. Econometrics is concerned with summarizing relevant data & information

by means of a model. Such econometric models help to understand the relation between

economic and business variables and to analyze the possible effects of decisions. In this

course, the class is to be started with the quick review of probability and statistics and

hypothesis testing that are the basics of econometrics. Then introduce simple and

multiple regression techniques; the estimation of regression using ordinary least squares;

inference; and the use of spreadsheets and statistical software to estimate economic

models.

Course Objective

The goal of the course is to introduce graduates with the theoretical background and

practical skills needed for understanding the existing empirical studies as well as for

carrying out their own empirical work in Accounting and Finance.

At the end graduates will be able to;

Know how to apply the methods presented in class to real datasets.

Understanding of the use of statistics that they will encounter in non-classroom

contexts.

Identify the different statistical tools to be used to solve problems in the area of

Finance and investment.




46




Assessment:



Final Exam 50%

Total 100%

Text book:

Gujarati, D.N., (2009), Basic Econometrics, 5th edition, Mc Graw Hill, New York.

References

1. Christiaan, BoerPhilip, HFranses, Kloek, and van Dijk, (2007). Econometric

Methods with Applications in Business and Economics, 1st edition,

Oxford University press,.

2. Dominick Salvatore, & Derrck Reagle (2002), Statistics and Econometrics, 2nd

edition, Mc Graw Hill.

3. Gujarati, D.N., (2009), Basic Econometrics, 5th edition, Mc Graw Hill.

4. Jefferey M. Wooldridge (2002), Introductory Econometrics, A modern Approach,

2nd edition.

47


Course Title : Advanced Government and Not-For-Profit Accounting



Prerequisite : None

Course description:

The course is designed acquaint graduates to know the basic principles, standards and

procedures to be used to record and process governmental and NFP transactions and

prepare financial reports for such organizations. Government organizations’ general

principles, financial reporting, specific balance sheet and operating items, stand – alone

reporting –specialized units and activities, accounting for NPF organizations, and unique

accounting characteristics of Ethiopian governmental and not for profit organizations.

Course objective:

To explain the unique principles, accounting standards and financial reporting formats

and practices of governmental and NFP organizations in general and particularly in

Ethiopia. In this context the principles and practices of government and not-for –profit

accounting are examined with emphasis upon their adaptation to government and not for

profit institutions; measuring efficiency and economics use of resources to satisfy legal,

reporting, as well as social requirement.

Upon the completion of the course, graduates will be able to:

explain the unique principles, accounting standards and financial reporting

formats and practices of governmental and NFP organizations.

to record, process and prepare business activities of governmental and NFP

organizations.

measure efficiency and economics use of resources to satisfy legal, reporting, as

well as social requirement.

Know the different requirements of the Ethiopian government in the use of

resources in governmental and NFP entities.


48


This course is designed to combine lectures with in- class group exercises, case analysis,

and case discus students will learn how to react to situations that multinational firms face

in their international operations. It specifically uses, lecture classes, assigned exercise,

case analysis, preparation and presentation of reports require during critical surveys of

empirical literature/article review, solution of assigned problems, developing the use of

concepts and models, presentation of group practical exercises

Assessment:

Term Paper 25%


Final Exam 50%

Total 100%

Text Book

1. Earl R Wilson, Susan C. Kattelus, Jacqueline L. Reck (2007), Accounting for

governmental and Non-profit entities, 14th edition.

Reference

1. Code of Conduct for NGOs in Ethiopia, March (1999), Addis Ababa, Ethiopia.

2. Earl R. Wilson, Suan C. Kattelus, Leon E. Hary (2000), Accounting for

governmental and Non-profit entities.

3. Emerson O. Henke (2002), Introduction to non profit organization accounting,

south –western publishing co.

4. Paul A. Copley, John Engstrom (2007), Essentials of Accounting for

Governmental and Not-for-profit organization, 8th edition.

5. Robert J. Freeman, Craig D. Shoulders (2006), Governmental and Non-profit

accounting: theory and practice, 8th edition, prentice hall.

6. Ministry of Finance (2000), Description of Ethiopian Government Accounting

System, Government Accounting Form [version1.1].

7. Murray Drop kin, Bill La Touche (1998), The budget –building book for non

Profit: A Step by Step Guide.

8. Training manual, training mudule 1.the FGE system of accounting,1998

49


Course Title : Advanced Auditing and Assurance



Prerequisite : None

Course description

This course expands on the subject matter covered in the introductory auditing course and

also considers certain specialized areas. External auditors attest to information, or provide

reasonable assurance as to the fairness and dependability of that information. This course

focuses on Advanced Auditing Principles as related to publicly traded organizations, the

general public, and the audit firm in general. This course is a case based course that has

selected key real-life cases and these cases can be collectively discussed in three broad

areas; (i) ethics and audit litigation, (ii) audit planning and internal control structure, and

(iii) substantive testing and external reporting. For each case, the presentation and class

discussion will incorporate the related accounting principles, the appropriate auditing

standards and applicable professional standards, in Ethiopia as well as internationally.

Course objective

Upon completion of the course, graduates will be able to:

examine the role of auditing and other assurance services in our society and the

public's expectations for these services,

Recognize certain circumstances when the auditor must consider ethical issues.

Develop a reasonable knowledge of current issues facing the auditor today.

Prepare solutions to a wide range of auditing problems and cases by applying the

techniques acquired in this course.

Explore the direction of auditing standards in Ethiopia compared to international

standards.

Consider some of the risks of material misstatement in financial statements and

other financial information.

50


Conduct preliminary research on certain auditing topics. Prepare for the realities

of Auditing while proceeding towards a professional designation.






Assessment:

Case study Reports 30%

Term paper (preparation and presentation) 20%

Final Exam 50%

Total 100%

Text book:

Arens and Loebbecke (1999) Auditing; an Integrated Approach, prentice Hall,

New Jersy, 11th edition.

Reference Books

1. Arens and Loebbecke (1999) Auditing; an Integrated Approach, 11th edition.,

prentice Hall,

2. Whittington and panny (2005), Principles of Auditing, 11th edition Mc Graw hill

Inc, .

3. Johaness Kinfu and Engda Bayou, (2009), Auditing: Introduction to principles

and practices, 1st edition, Kuraz International publishing

Enterprise,

4. Ricciute (1998), Auditing and assurance services, 5th edition, South western

College publishing.

5. Oward F.Stettler (1980), Auditing Principles, 4th edition, prentice hall.

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