UR - Elearning Platform

The module is intended to develop students’ ability to exercise professional judgment and competence in advanced  financial accounting requirements for entities leading to the preparation of financial statements of different types of business entities and organizations such as joint stock companies, partnerships, cooperative-societies, banks, insurance businesses, pension funds, farming businesses and executorships

This module of Accounting Information System (AIS) is concerned with the way Accounting Information Systems impact, how accounting data are captured, processed, and communicated. AIS provide students with an understanding of small business accounting Software as well as skills needed in auditing.

LEARNING OUTCOMES

Upon successful completion of this module students should be to:

 explain information systems concepts

 record financial transactions using an accounting software

 retrieve financial reports using accounting software

To interprete financial reports

REFERENCES

1. Marshall B. Romney-Accounting Information Systems, 10th EDITION, Prentice Hall, 2009| ISBN-10: 0077343468 | ISBN-13: 978-0077343460 | Edition: 7. Publisher: Mcgraw-Hill.

2.Gaylord N. Smith- Electronic Spreadsheet applications for accounting principles Prentice Hall 2010| ISBN-10: 0077520157 | ISBN-13: 978-0077520151 | Edition: 8. Publisher: Mcgraw-Hill

 3.Marshall MB & Steinbart PJ - Accounting Information Systems, 1st ed, 2007Prentice Hall| ISBN-10: 0078025435 | ISBN-13: 978-0078025433 | Edition: 8. Publisher: Mcgraw-Hill.

FACILITATORS

NAMES                                          CAMPUS                                   TELEPHONE

KWIZERA Giovani Fidele                  RUSIZI                                   0788573673

NDIKUMANA RAYMOND                 Gikondo                                0783102170

Dear Students,

This module is very important for you as students in Bachelor of Science in Accounting because you will learn the advanced methods and techniques that are useful for providing relevant and reliable accounting information, which, in all of its aspects, responds to the requirements of the international financial reporting standards considered as the pillars for good decision making by managers, investors, and a wide range of other stakeholders.

It develops your ability to exercise professional judgment and competence in detailed financial reporting requirements for entities leading to the preparation of complex group financial reports, financial instruments, impairment of assets, earnings per share, employee benefits, share based payments, and current trends in reporting.

I therefore, strongly advise you to attend the classes regularly, do your assessments as required and also interact with your classmates as well as your module facilitator so as to equip your skills in the field of advanced financial reporting.

With Best Wishes

MPIRANYA Jean Marie Vianney

MUGWANEZA Olivier

HITAYEZU Innocent

Module Facilitating Team

The module introduces to students a range of   business analysis which includes strategy analysis - accounting analysis, financial analysis, prospective analysis. Further, this module familiarizes the students, industry analysis corporate strategy analysis competitive strategy analysis, profitability analysis, security analysis  and  how the managers use them to monitor, evaluate and judge  their firm's performance relative to competitors and communicate to external investors. How the investment bankers, securities analysts, use business analysis for the purpose of valuing and analyzing prospective buyouts, mergers, and acquisitions.

Auditing module seeks to make the students acquaint themselves with the principles and practice of Auditing in general. It also seeks to impart them with the competencies necessary in applying the principles of auditing and internal control, and the ability to probe into the business transactions so as to determine whether or not the financial statements prepared from the accounting records present fair and true view of the entity's financial position.

The module also aims at making the students be familiar with auditing procedures as per the specifications provided by International Standards of Auditing (ISA) and the International Financial Reporting Standards (IFRS).

This module of Accounting Information System (AIS) is concerned with the way Accounting Information Systems impact, how accounting data is captured, processed, and communicated. AIS provide students with an understanding of small business accounting Software as well as skills needed in auditing. Concepts taught build on material in introductory computing courses and introductory accounting courses. It requires basic computer skills i.e. fluency in simple applications of MS-Excel, MS-Word and MS-PowerPoint which are needed to work with a computer and its operating system interface.

This module deals with four major concepts: culture, cultural heritage, cultural institutions and cultural policy. It examines problems of culture and heritage management at different levels: legislations, community involvement, financing and partnership. The Module is divided into four components: (1) Museums and Arts Centers; (2) Library and Archives; (3) Cultural Enterprises and Associations and (4) Cultural Tourism.  The Module examines status and future trends and challenges within the Rwandan context. We will discuss questions related to policy, legislation and partnership in these fields. The teaching method combines face-to-face sessions, core reading, audio-visual materials, online discussions and small group discussion. Each student is required to attend all classroom sessions and pass all module’s assignments. 

Dear students,

This module exposes you to basic concepts of interest and probability and their relevance to various forms of life policies. You are, therefore expected to apply the quantitative and financial  skills you acquired to the broad area of insurance.  You are also expected to know the use of mortality/Life tables and premium calculation in addition to policy reserving.

I welcome you all to the module of Actuarial Practice. The aim of this module is to introduce the major areas and issues of actuarial practices, both at the regional and international settings and expose learners to real-world situations and applications of actuarial principles. This will mainly focus on the best practices in the actuarial profession and regulations governing the work of actuaries and the delivery of actuarial services. This module will cover two main parts: standards of actuarial practice and regulation of the actuarial practice. It is worth noting that this module is almost composed of theory lessons and exercises. Theory lessons will consist of self-directed learning and group discussion, called discussion forums. Exercises’ sessions allow the students to ask questions about the theory and help them to integrate the various components of the module.

Learning Outcomes:

At the end of this module, you will be able to:

1. understand the best practices in the actuarial profession

2. understand the regulations governing the work of actuaries and delivery of actuarial services

3. explain the best practices of the actuarial profession in particular contexts

4. appropriate contextualization of the actuarial standards of practice.

The four units are divided into an 11-week schedule as described in the module outline.

This

Dear students,

Welcome to the Adult Learning and Mentorship Module

Brief description of aims and content 

Indicative Contents

Unit 1: Adult learning and teaching

–        Principles of adult learning

–        Theories of adult learning

–        Learning process and strategies

–        Learning environment

–        Identification of learning needs

–        Current issues are affecting learning

–        Learning and teaching styles

–        Assessment of learning and evaluating learning

–        Teaching strategies

–        Assessment strategies

–        E-health delivery

–        Artificial intelligence with focus on innovations and technologies

–        Element of consultancy

Unit 2:Mentorship

–        Concept of mentor and mentorship

–        Process of mentorship

–        Mentoring cycle

–        Mentor skills

–        Mentoring principles

–        Roles of mentor

–        Roles of mentee

–        Relationship between mentor-mentee (adult learner)

–        Mentorship challenges

–        Clinical teaching

–        In-service education programme

–        Staff and student orientation

The module provides students with the advanced skills for studying the other courses of the program “product design and development”. It forms advanced skills in embedded systems design. Those skills are usable in designing digital control units for consumer electronics, industrial automation, telecommunication systems and others. This Module includes lectures, laboratory work and an individual project.

the course designed to enable students to prepare financial state,ments

This module gives students the opportunity to develop their advanced clinical health assessment skills focusing on effective methods of data collection including accurate use of instruments and using a systematic approach to physical examination of a child.