HRD 2115 Accounting and Finance (45 Lecture Hours)

Prerequisites
HRD 2106 General Economics

Purpose
The aim of this course is to enable the student to;
1. understand different types and purposes of accounting
2. understand financial environment

Learning Outcomes
At the end of this course, the student should be able to;
1. do the different financial statements
2. do capital budgeting and financial analysis

Course Description
Accounting: types and purposes of accounting. Accounting principles. Financial statements; journals,
ledger accounts. Trial balance. End year adjustments. Error and suspense accounts. Bank reconciliation
statement. Accounting ratios. Fund flow statements.
Finance: financial environment. Sources of business finance. Financial institutions. Capital budgeting.
Management of working capital. Share valuation. Risk Management. Financial analysis. Accounting
financial ratio analysis. Planning and Control. Financial management in small businesses.

Teaching Methodology
3 hour lectures and 1 hour tutorial per week

Mode of course assessment: Continuous assessment and written University examinations shall contribute
30% and 70%, respectively of the total marks.

Instructional Materials/Equipment
1. Presentation software
2. LCD projector

Course Textbooks
1. Peter Atrill, E. J. McLaney (2006), Accounting and finance for non-specialists, Pearson Education,
5th ed.
2. Accounting Association of Australia and New Zealand (1985), Accounting and finance,
Accounting Association of Australia and New Zealand.

Course Journals

Reference Textbooks
1. Leon Edward Brownell (1929), Accounting and Finance, Wiley & Sons, 1nd Ed.
2. Samuel C. Weaver and J. Fred Weston (2006), Finance and accounting for nonfinancial managers,
McGraw-Hill illustrated ed.

Reference Journals