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3.

30 Taxation I
BBA 3123

3 Credit Hours
Instructor’s Contact: 39 hours

COURSE SYLLABUS

Course Purpose
The objective of this course is to give students an introduction into the general principles of
taxation. The course will provide a working knowledge of income tax.

Expected Learning Outcomes


By the conclusion of the course learners should be able to:
1. Describe the various types of taxes imposed in Kenya
2. Explain the importance of taxes in a country
3. Elucidate the principles of taxation
4. Discuss the economic effects of taxation and role of taxation in achieving budgetary
objectives.
5. Relate knowledge acquired in this course to the KAG EAST University Mission,
national cohesion and integration and to specific United Nations Sustainable
Development Goals.

Course Content
Introduction to Theory of taxation; Definition of concepts and terms used in taxation;
Introduction to taxation of Heads of Income; Classification of taxes; Principles of taxation;
Impact incidence and effects of taxation; Tax legislations; Concept of Value added tax;
Determination of taxable employment income and tax computation; Administration of customs
& excise

Teaching/Learning Methodology
Face to face and online lectures, class discussion, group and individual assignments and
presentations. A variety of other techniques may be used in explaining methods and developing
skills.

Instructional Materials and Equipment


Whiteboard, Text books, Tutorials and Overhead Projectors.

Assessment
Continuous Assessment 40%
Examination; 60%
Total 100%

Core reading material for the course


1. Advanced Taxation, Study Text, 2009, Strathmore University Press, ISBN No: 9966-760-23-
7, Nairobi, Kenya.
2. Simiyu N. T., 2003, Taxation in Kenya: Principles and practice, Publication by Foundation
institute of professionals
3. International Business Publications, 2009, Kenya Taxation Laws and Regulations
Handbook; Publisher: International Business Publications, USA, ISBN-13: 978-1433080142

Recommended reference Texts


1. Bare Acts and rules of the relevant taxes
2. Jan esther Gathigia, 2011, The Effect of Taxation on the Growth of SMEs: A Study of Small
and Medium Plastic Manufacturing Enterprises in Nairobi Province, Kenya Publisher: Lap
Lambert Academic Publishing; ISBN-10: 3846515965
3. N. T. T Simiyu, 1999, 3 rd edition, Taxation in Kenya: (principles, practice & case law),
including KASNEB questions and suggested answers, Publisher: Profesco Business Trainers;
4. Taxation, Study Text, Strathmore University Press. ISBN NO: 9966-760-19-9, Nairobi,
Kenya.

3.31 Human Resource Management


BBA 3173

3 Credit Hours
Instructor’s Contact: 39 hours

COURSE SYLLABUS

Course Purpose
In this course, students will learn the basic concepts and frameworks of human resource
management (HRM), and understand the role that HRM has to play in effective business
administration. This course will also improve students’ ability to think about how HRM should
be used as a tool to execute strategies.

Expected Learning Outcomes


By the conclusion of the course learners should be able to:
1. Describe trends in the labour force composition and how they impact human resource
management practice.
2. Explain how to strategically plan for the human resources needed to meet organizational
goals and objectives.
3. Compare and contrast methods used for selection and placement of human resources.
4. Discuss the steps required to develop and evaluate an employee training program
5. Summarize the activities involved in evaluating and managing employee performance.
6. Relate knowledge acquired in this course to the KAG EAST University Mission, national
cohesion and integration and to specific United Nations Sustainable Development Goals.

Course contents
Natural and scope of HRM- Meaning, function, objective, scope, internal & external HRD in
Kenya, Human Resource Planning of Development – Meaning Factors effecting HRP Planning
Process. Job Analysis and Job design requirement, selection placement training & development.
Compensation. Performance Appraisal, Job evaluation, remuneration, incentive payments,
employed benefits and specious. Recruitment, Selection, Training and Remuneration (overview).
Employee Welfare – Welfare measure, safety and health, promotion and transfer. Grievances
resolution mechanism. Industry relation and industrial disputes in Kenya their resolution, role of
trade union, working participation in Management.

Teaching/Learning Methodology
Face to face and online lectures, class discussion, group and individual assignments and
presentations. A variety of other techniques may be used in explaining methods and developing
skills.

Instructional Materials/Equipment
Whiteboard, Text books, Tutorials and Overhead Projectors.

Assessment
Continuous Assessment 40%
Examination; 60%
Total 100%

Core Reading Materials for the Course


1. Dessler, G., Chhinzer, N., & Cole, N. D. 2015. Management of Human Resources: The
Essentials plus My Management Lab w/ Pearson e-text. 4th Cdn ed. Toronto, ON: Pearson
Education Canada, Type: ISBN: 0-13-380733-9 / 978-0-13-380733-2
2. Stella M. Nkomo and Myron D. Fottler 2010, 7th edition. Human Resource Management
Applications: Cases, Exercises, Incidents, and Skill Builders, Publisher: South-Western
Cengage Learning; ISBN-13: 978-0538468077
3. Greer CR. 2001, Second Edition, Strategic Human Resource Management Prentice-Hall, Inc.
A Pearson Education Company Upper Saddle River, New Jersey 07458, USA.

Commended Reference Materials


1. Raymond Noe and John Hollenbeck2014, 9th edition. Human Resource Management,
Publisher: McGraw-Hill/Irwin; ISBN-10: 0078112761
2. Robert L. Mathis and John H. Jackson, 2010, 13th edition Human Resource Management,
13th Edition. Publisher: South-Western Cengage Learning; ISBN-10: 053845315X
3. Robert L. Mathis, John H. Jackson, 2013, 14th edition. Human Resource Management
Publisher: Cengage Learning; ISBN-10: 1133953107
4. Strategic Human Resource Management, 2001, Second Edition by Charles R. Greer
Copyright Prentice-Hall, Inc. A Pearson Education Company Upper Saddle River, New
Jersey 07458
5. Tannenbaum and Woods. “Determining a Strategy for Evaluating Training: Operating
Within Organizational Constraints.”

3.36 Entrepreneurship And Innovation


BBA 3223
3 Credit Hours
Instructor’s Contact: 39 hours
Course Syllabus

Prerequisite: BBA 1233 - Business Studies


Course Purpose
The course shall equip learners with the knowledge and ability to develop themselves as future
entrepreneurs. Through entrepreneurship theories, they will know the necessary concepts to
handle development of new ventures and trainees will see the potential and motivation to become
and entrepreneur, thereby creating jobs for themselves and others.

Expected Learning Outcomes


By the end of this course, learners should be able to:
1. Explain the revolutionary impact of entrepreneurship in the economy of the country.
2. Describe the benefits of corporate entrepreneurship
3. Explain the benefits of innovation to the country
4. Examine the entrepreneurial revolution in the contemporary world
5. Relate knowledge acquired in this course to the KAG EAST University Mission, national
cohesion and integration and to specific United Nations Sustainable Development Goals.

Course Content
The impact of entrepreneurship to the country; Evolution of entrepreneurship approaches to
entrepreneurship, entrepreneurial revolution, trends in entrepreneurship research; The individual
entrepreneurial mindset; Cognition and ethics, dealing with risks, failure, ego, ethics, stress,
morality and complexity of decisions. Ethical dilemmas, codes of conduct, ethical leadership and
entrepreneurial motivation; Corporate entrepreneurial mindset; Corporate innovation
philosophy, corporate entrepreneurship and innovation, corporate entrepreneurship strategy,
developing the vision, encouraging innovation and developing teams; The social perspective and
the global and the global environment of entrepreneurship; social entrepreneurship and shared
value and triple bottom line, social enterprises and sustainability, promoting sustainable
enterprises; Launching entrepreneurial ventures; Creativity and innovation, imagination and
creativity, innovation and entrepreneur, types and principles of innovation, misconceptions of
innovation; Challenges of new –venture start-ups, critical factors for new venture development,
new venture evaluation process, comprehensive feasibility approach, and feasibility plan outline;
The search for entrepreneurial capital; debt versus equity capital, venture capital market,
informal risk capital, angel financing and types of angel investors; Formulation of the
entrepreneurial plan; Legal challenges in entrepreneurship ventures, intellectual property
protection, legal structures/forms of entrepreneurial ventures, bankruptcy; The marketing of new
ventures; marketing research, social media marketing, components of effective marketing,
developing a marketing plan, pricing strategies, product life cycle pricing; Financial statements
in new ventures; balance sheet, income statement, operating budget, cash flow budget, pro forma
statements, capital budgeting and break even analysis; Business plan for new ventures; benefits
of a plan, elements of a business plan, updating the plan and presentation of the business plan;
Strategic perspectives in entrepreneurship; Strategic growth, strategic planning, managing
entrepreneurial growth, building and entrepreneurial venture in the 21st century, achieving
entrepreneurial leadership; The valuation challenge in entrepreneurship; importance of business
valuation, acquiring a new venture, establishing the firm’s value, control factors and accuracy of
projections; The final harvest of the venture; focus on the future, management succession
strategy, key factors in succession, developing a succession strategy, exit strategy, complete sale
of the venture.
Teaching/Learning Methodology
Face to face and online lectures, class discussion, group and individual assignments and
presentations. A variety of other techniques may be used in explaining methods and developing
skills.

Instructional materials and equipment


White board, Overhead projector, Power point, Flip charts and Board markers and felt pens,
Course outline and hand out notes, analysis of entrepreneurial case studies in the country and in
other countries
Course Assessment
CATs 40%
Semester examination 60%
Total 100%

Core Reading Materials for the Course


1. Kuratko D. F. (2014). Introduction to Entrepreneurship. South western, Cengage Learning,
USA.
2. John J.W; Kenneth L.W: Jerry C. Y. Han (2010) International business – the challenges of
globalization. Pearson education inc. Prentice hall, one lake street, upper saddle River, New
Jersey.
3. Barringer B.R. and Duane Ireland (2011). Entrepreneurship. Successfully launching new
ventures. Pearson Education, South Asia.
4. Sahay and Sharma (2011). Entrepreneurship and new venture Creation. Anurag Jain, excel
books, New Delhi – 110 028.
5. Steve Mariotti and Caroline Glackin, 2012, 3 rd edition, Entrepreneurship: Starting and
Operating a Small Business: Publisher: Prentice Hall New Jersey; ISBN-13: 978-
0132784085
6. William D. Bygrave and Andrew Zacharakis 2010,2nd edition; Entrepreneurship; Publisher:
Wiley; ISBN-10: 0470450371

Commended Reference Materials


1. Various applicable Business Journals and Business reports
2. Electronic information resources recommended by the lecturer.

3.74 Training & Development


HBBA: 3253
3 Credit Hours
Instructor’s Contact: 39 Hours
Course Syllabus

Course Purpose
This course deals with the process of training and developing people in organisations. It covers a
variety of approaches to instruction and learning and contrasts these with their practical
application. It also includes the study of core functions of human resource development and the
development of an understanding of workplace competency standards. You will learn to design
and conduct needs analyses and to plan, implement and evaluate training programs. You will
also learn training techniques and the skills required to deliver a training program.

Expected Learning Outcomes


By the end of the course learners should be able to:
1. Describe the role of training and development in human resources management.
2. Explain the psychology of the learning process on which training is based.
3. Analyse the training needs of an organization.
4. Assess, design, access and implement various methods, techniques and sources of
training.
5. Evaluate the value of the training once completed from the individual employee and the
organization's viewpoint.
6. Relate knowledge acquired in this course to the KAG EAST University Mission, national
cohesion and integration and to specific United Nations Sustainable Development Goals.

Course Content
Introduction to Training Concept, Process Of Training: Training & Development: Performance
Appraisal: Designing and Implementing A Training Program: Technology In Training:

Teaching/Learning Methodology
Face to face and online lectures, class discussion, group and individual assignments and
presentations. A variety of other techniques may be used in explaining methods and developing
skills.

Instructional Materials and Equipment


Whiteboard, Text books, Tutorials and Overhead Projectors.
Course Assessment
CATs 40%
Semester examination 60%
Total 100%

Core Text Books for the course


1. Dessler, G., Chhinzer, N., & Cole, N. D. (2015), Management of Human Resources: The
Essentials plus My Management Lab w/ Pearson eText. 4th Cdn ed. Toronto, ON: Pearson
Education Canada, Type: ISBN: 0-13-380733-9 / 978-0-13-380733-2
2. Sharon Armstrong and Barbara Mitchell, 2008, the Essential HR Handbook: A Quick and
Handy Resource for Any Manager or HR Professional, Publisher: Career Press. ISBN-10:
1564149900
3. Stella M. Nkomo and Myron D. Fottler 2010, 7th edition. Human Resource Management
Applications: Cases, Exercises, Incidents, and Skill Builders, Publisher: South-Western
Cengage Learning; ISBN-13: 978-0538468077
Recommended Reference Materials
1. Goldstein. Training in Organizations: Needs Assessment, Development, and Evaluation.
2. Paquet, Basil, Elizabeth Kasi, Laurence Weinstein, and William Waite. “The Bottom
Line,” Training and Development Journal 41, no. 5 (1987):
3. Robert L. Mathis, John H. Jackson, 2013, 14th edition. Human Resource Management
Publisher: Cengage Learning; ISBN-10: 1133953107
4. Campbell and Stanley. Experimental and Quasi- Experimental Designs for Research;
Cascio. Applied Psychology in Personnel Management.
5. Cascio. Applied Psychology in Personnel Management; Goldstein. Training in
Organizations: Needs Assessment, Development, and Evaluation.
6. Campbell, Donald R., and Julian C. Stanley. Experimental and Quasi-Experimental
Designs for Research. Boston: Houghton Mifflin Company, 1966

3.75 Compensation Management


HBBA: 4113
3 Credit Hours
Instructor’s Contact: 39 Hours

Course Syllabus

Course Purpose
This course is designed to promote students’ understanding of the main issues related to
compensation and rewarding of human resource in public service, corporate sector, non-
government organizations and other forms of organizations. It also includes the role of human
resources management in dealing with employees, and methods used to provide compensation.

Expected Learning Outcomes


By the end of this course, learners should be able to:
1. Define basic terms in relation to compensation management
2. Explain issues related to the compensation or rewarding human resources in the corporate
sector , public services and other forms of organizations
3. Examine the designing and analysing and restructuring reward management systems,
policies and strategies.
4. Comprehend the meaning of wage and salary administration
5. Relate knowledge acquired in this course to the KAG EAST University Mission, national
cohesion and integration and to specific United Nations Sustainable Development Goals.

Course Content
Introduction and Definition of Terms, Meaning of Wage and Salary Administration, Systems of
Wage Payment, Wage Structure, Cost of Living Allowance.

Teaching/Learning Methodology
Face to face and online lectures, class discussion, group and individual assignments and
presentations. A variety of other techniques may be used in explaining methods and developing
skills.
Instructional Materials and Equipment
Whiteboard, Text books, Tutorials and Overhead Projectors.

Course Assessment
CATs 40%
Semester examination 60%
Total 100%

Core Text Books for the course


1. Robert L. Mathis and John H. Jackson, 2010, 13th edition Human Resource Management,
13th Edition. Publisher: South-Western Cengage Learning; ISBN-10: 053845315X
2. Greer CR. 2001, Second Edition, Strategic Human Resource Management Prentice-Hall, Inc.
A Pearson Education Company Upper Saddle River, New Jersey 07458, USA.
3. Raymond Noe and John Hollenbeck2014, 9th edition. Human Resource Management,
Publisher: McGraw-Hill/Irwin; ISBN-10: 0078112761

Recommended Reference Materials


1. Robert L. Mathis, John H. Jackson, 2013, 14th edition. Human Resource Management
Publisher: Cengage Learning; ISBN-10: 1133953107
2. Sharon Armstrong and Barbara Mitchell, 2008, the Essential HR Handbook: A Quick and
Handy Resource for Any Manager or HR Professional, Publisher: Career Press. ISBN-
10: 1564149900
3. Stella M. Nkomo and Myron D. Fottler 2010, 7th edition. Human Resource
Management Applications: Cases, Exercises, Incidents, and Skill Builders, Publisher:
South-Western Cengage Learning; ISBN-13: 978-0538468077
4. Tannenbaum and Woods. “Determining a Strategy for Evaluating Training: Operating
Within Organizational Constraints.”

3.76 Legal Framework Governing Employee Relations


HBBA: 4123
3 Credit Hours
Instructor’s Contact: 39 Hours
Course Syllabus
Course Purpose
This course is done by student who is specializing in Human resource management. An
understanding of the legal framework that governs employment will equip student pursuing
human resource management with the knowledge of the laws and the standards that are applied
in ensuring effective in employee relation in the workplace.

Expected Learning Outcomes


By the end of this course, learners should be able to:
1. Describe efficiency in decision making relating to employee management and industrial
relations.
2. Explain labour laws such as; Employment Act, Occupational safety and health, National
Social Security Fund and National Hospital Insurance Act.
3. Apply an interpretation of the various labour laws and their implications for industrial
relations and labour issues.
4. Discuss various Acts as applicable to employees and workers.
5. Relate knowledge acquired in this course to the KAG EAST University Mission, national
cohesion and integration and to specific United Nations Sustainable Development Goals.

Course Content
Labour Relations Act (2007), Occupational Safety and Health Act (2007), National Social
Security Fund Act (2013), National Hospital Insurance Act (Cap. 255); The Work Injury
Benefits Act (2007); Industrial Training Act (Cap. 237).

Teaching/Learning Methodology
Face to face and online lectures, class discussion, group and individual assignments and
presentations. A variety of other techniques may be used in explaining methods and developing
skills.

Instructional Materials and Equipment


Whiteboard, Text books, Tutorials and Overhead Projectors.

Course Assessment
CATs 40%
Semester examination 60%
Total 100%

Core Text for the course


1. Bare Acts of Kenya.
2. Ghaiye. B.R.: Laws and procedure of departmental enquiry in private and public sector.
Lucknow eastern law company 1994.
3. Henry R. Cheeseman., 2012, 8th Edition, Business Law; Publisher: Prentice Hall, UK;
ISBN-10: 0132890410

Recommended Reference Materials


1. Kenneth W. Clarkson and Roger LeRoy Miller, 2014, 13 th edition, Business Law: Text and
Cases, Publisher: Cengage Learning, NY; ISBN-: 1285185242
2. Malik. P. L.: Handbook of industrial law, Eastern book 1995.
3. Principles of commercial Laws, 2nd Ed, Law Africa Publishing (K) Ltd. 2006.
4. Saini Debi S.: Redressal of labour grievances, claims and disputes. New-Delhi, Oxford and
IBH, 1994.
5. USA International Business Publications. 2012, Kenya Business Law Handbook: Strategic
Information and Laws; Publisher: Intl Business Pubns USA ISBN-1438770189
6. USA International Business Publications., 2002, 4 th edition Kenya Business Law Handbook;
Publisher: Intl Business Publications USA; ISBN-ISBN-978-0739745892

3.77 Labour Economics


HBBA 4133
3 Credit Hours
Instructors Contact: 39 Hours

Course Syllabus

Course Purpose
In this course, Students analyse how individuals, families, firms, and governments operate within
a contemporary labour market, and the impact of labour market institutions and government
policy. Topics include an overview of the labour market; labour demand and elasticities; the
effect of quasi-fixed labour costs on demand; labour supply and the decision to work; labour
supply and household production; compensating wage differentials and labour markets;
education and training; worker mobility; pay and productivity; gender, race, and inequality in
earnings; and unions and the labour market.

Expected Learning Outcomes


By the end of this course, learners should be able to:
1. Describe recent developments in the Kenyan labour market.
2. Explain empirical evidence drawn from Kenya and other countries.
3. Evaluate labour market policies pursued by government including minimum wages,
4. Use the basic analytical tools employed in modern labour economics.
5. Assemble and present data on the labour market.
6. Relate knowledge acquired in this course to the KAG EAST University Mission, national
cohesion and integration and to specific United Nations Sustainable Development Goals.

Course Contents
Introduction, The Demand for Labour, Quasi-Fixed Labour Costs and Their Effects On Demand,
Supply of Labour to the Economy: The Decision to Work, Labour Supply: Household
Production, the Family, and the Life Cycle, Investments in Human Capital: Education and
Training, Worker Mobility: Migration, Immigration, and Turnover, Pay and Productivity: Wage
Determination within the Firm
Gender, Race, and Inequality in Earnings, Unions and The Labour Market.

Core Text Books for the course


1. R. Ehrenberg, R. Smith, and R .P. Chaykowski, (2003). Modern Labor Economics: Theory
and Public Policy, Canadian Edition, Pearson Addison Wesley,
2. Contemporary Labor Economics, C.R. McConnell, S.L. Brue, and D.A. Macpherson,
McGraw-Hill Publishing Company, (ninth Edition) 2010
3. Ehrenberg, Ronald G., and Robert S. Smith, (2012), 11th edition, Modern Labor Economics
–Theory and Public Policy. Boston: Pearson/Addison Wesley.
4. George J. Borjas, .2016, Seventh Edition, Labor Economics, Published by McGraw-Hill
Education, 2 Penn Plaza, New York, NY 10121, ISBN 978-0-07-802188-6

Recommended Reference Materials


1. The Economics of Labour Markets, 7th ed., by Bruce Kaufman & Julie Hotchkiss (Thomson,
2006. ISBN: 978-0-324-335-75-X).
2. Labour Markets and Employment Relationships, by Joyce Jacobsen & Gilbert Skillman
(Blackwell, 2004. ISBN: 978-0-631-208-365).
3. The Economics of Imperfect Labour Markets by Tito Boeri & Jan van Ours (Princeton, 2008.
ISBN: 978-0-691-137-353).
4. The Economics of Women, Men, and Work, 6th ed., by Francine Blau, Marianne Ferber, &
Anne Winkler (Prentice Hall, 2010. ISBN: 978-0-136-084-259).
5. David R. Henderson, 2008, The Concise Encyclopaedia of Economics, Liberty Fund, ISBN:
9780865976658..
6. Mwivedi N.D. (2009). Managerial Economics, 7th edition. Vikas Publishing House, PUT
Ltd. New Delhi. ISBN 978-81-259-2347-3.

3.78 Culture and Management


HBBA: 4143
3 Credit Hours
Instructor’s Contact: 39 Hours

COURSE SYLLABUS

Course purpose
The objective of this course is to provide managers with specific ideas about what they can do,
and what they can influence colleagues and subordinates to do, in order to enable the day-to-day
practices and procedures of their unit to be more aligned with the cultural values it claims to
have.

Expected Learning Outcomes


By the end of this course, learners should be able to:
1. Define different dimensions of “culture”;
2. Describe the impact of culture on business practices;
3. Explain and analyse the impact of national culture on organisational cultures;
4. Examine the impact of culture on Human Resource Management;
5. Analyse strategies for managing international teams and projects;
6. Develop strategies for working in virtual and co-located multicultural teams;
7. Discuss ethical dilemmas and social responsibility facing firms in different cultures;
8. Present, both in speech and writing, the impact of culture on various aspects of
management.

Course Content
Organizational Culture and Leadership Defined , Cultures in Organizations, The Dimensions of
Culture, The Leadership Role in Culture Building, Embedding, and Evolving,The Role of
Leadership in Culture Change.

Teaching/Learning Methodology
Face to face and online lectures, class discussion, group and individual assignments and
presentations. A variety of other techniques may be used in explaining methods and developing
skills.
Instructional Materials and Equipment
Whiteboard, Text books, Tutorials and Overhead Projectors.

Course Assessment
CATs 40%
Semester examination 60%
Total 100%

Core Text Books for the vourse


1. Schein E. H., 2004, 3rd edition, Organizational Culture and Leadership The Jossey-Bass
Business & Management Series, San Francisco, ISBN 0-7879-6845-5
2. Robbins, Stephen P., Judge Timothy A. (2013), Organizational Behaviour concepts,
Controversies and applications. 7th ed. Pearson 15th Ed. New Delhi.. ISBN ISBN-13: 978-0-
13-283487-2, ISBN-10: 0-13-283487-1
3. Luthans. F., (2011), Organizational Behavior: An Evidence-Based Approach 12 th ed.
Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., New
York. ISBN: 978-0-07-353035-2

Recommended Reference Materials


1. Richard L. Daft, 2010, Ninth Edition, Management, , South-Western, Cengage Learning,
USA, ISBN 13: 978-0-324-59584-0
2. James Gibson and John Ivancevich., 2011, 14th edition, Organizations: Behaviour,
Structure Publisher: McGraw-Hill/Irwin; ISBN-10: 0078112664
3. Jason Colquitt and Jeffery LePine, 2014, 4th edition. Organizational Behaviour:
Improving Performance and Commitment in the Workplace. Publisher:
McGraw-Hill/Irwin UK; ISBN-10: 0077862562
4. Thomas C. Head and Peter F., Jr. Sorensen, 2007, 14 th edition; Organization Behaviour
and Change: Managing Human Resources for Organizational Effectiveness, ISBN-10:
1588747492
5. Wendell L. French and Cecil H. Bell1998, 6th Edition; Organization Development:
Behavioural Science Interventions for Organization Improvement, Publisher: Prentice
Hall, New Jersey; ISBN-13: 978-0132422314

3.39 Principles of Auditing


ABBA 3223
3 Credit Hours
Instructors Contact: 39 Hours

Course Syllabus
Prerequisite: Financial Accounting I

Course description
The course is designed for the student to understand both the theory and practice of auditing. By
developing both an understanding of the underlying concepts and principles of auditing and the
ability to apply and adapt these concepts and principles in a variety of contexts and
circumstances is essential to an auditor for life-long learning.

Expected Learning Outcomes


By the end of this course, learners should be able to:
1. Expound on meaning and purpose of an independent audit.
2. Clearly explain the appointment, rights, powers and removal of an auditor.
3. Describe the types and trimesters of the audit.
4. Explain the theory of investigation.
5. Relate knowledge acquired in this course to the KAG EAST University Mission, national
cohesion and integration and to specific United Nations Sustainable Development Goals.

Course content
Introduction to auditing, accounting and internal control systems, the audit process: planning and
quality control, audit evidence and documentation, the legal and professional requirement for an
auditor, errors, fraud and other irregularities, audit planning, controlling and recording, audit
evidence, computer based accounting systems and their controls, auditors report and audit
opinions

Teaching/Learning Methodology
Face-face and online lectures, class discussion, group and individual assignments and
presentations. A variety of other techniques may be used in explaining methods and developing
skills.

Instructional Materials
Hand-outs or Notes, Chalkboard, Laptops,
Course Assessment
CATs 40%
Semester examination 60%
Total 100%

Core Reading Materials for the course


1. Karla Johnstone (Author), Audrey Gramling (Author), Larry E. Rittenberg (Author). 2015,
9th edition: Auditing: A Risk Based-Approach to Conducting a Quality Audit: Publisher:
Cengage Learning; ISBN-13: 978-1133939153
2. Messier, G. & Prawitt, (2014). Auditing & Assurance Services-A Systematic Approach (9th
Ed). ISBN: 978-0-07-786233-6.
3. Messier, G. & Prawitt, (2014). Auditing & Assurance Services-A Systematic Approach (9th
Ed). ISBN: 978-0-07-786233-6.
4. Ray Whittington and Kurt Pany, 2011, 18th edition: Principles of Auditing & Other
Assurance Services: Publisher: McGraw-Hill/Irwin; ISBN-10: 0077486277
5. Strathmore University. Advanced Auditing and Assurance, Study Text, 2009, ISBN No:
9966-760-26-1, Strathmore University Press. Nairobi, Kenya.

Commended Reference Materials


1. Alvin A. Arens, Randal J. Elder, Mark S. Beasley, “Auditing- the art and science of
assurance engagements”, Pearson Canada, 2009.
2. Rick Hayes, Roger Dassen, Arnold Schilder and Philip Wallage, “Principle of Auditing
(Second Edition)”, FT Prentice Hall, 2005.
3. Arens, A. A., Elder, R. J., Beasley, M. S., & Splettstoesser-Hogeterp, I. B. (2013). Auditing:
The Art and Science of Assurance Engagements (Can. 12th ed.). Toronto, ON: Pearson
Canada Inc. ISBN 9780132791564
4. Louwers, T., Ramsay, (2012). Auditing & Assurance Services (5th Ed.). Boston, MA:
McGraw‐Hill.
5. Johnstone, Gramling and Rittenberg; Auditing: A Risk-Based Approach, 9th Edition
Publisher: Cengage Learning

Relevant Online Resources:


1. Accountancy Board of Ohio (http://www.acc.ohio.gov/)
2. PCAOB website (http://pcaobus.org/Pages/default.aspx)
3. SEC website (http://www.sec.gov/)
4. AICPA Auditing Standards (http://www.aicpa.org/ Research/ Standards/ Audit Attest/ Pages/
SAS.aspx)
5. Website on trendy accounting/auditing issues (http://goingconcern.com/)

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