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B.Sc. Accounting

Entry Requirements

Minimum Requirements for the Three (3) Year Degree Programme

Applicants must satisfy the requirements in either (a) and (b) or (c) below:

  1. CXC/CSEC or GCE O’Level passes in a minimum of five (5) subjects. Subject requirements are Mathematics and English Language. Grade requirements for CXC/CSEC are General Proficiency, Grades I or II pre-1998 and Grades I, II, or III from June 1998; and
  2. CAPE or GCE A’Level passes in a minimum of two (2) subjects. CAPE subjects must consist of both Unit 1 and Unit 2.
  3. An Associate degree, from approves Caribbean tertiary level institutions with a minimum GPA of 2.5.


Minimum Requirements for the Four (4) Year Degree Programme

Applicants must satisfy the requirements in either (a) and (b) below:

  1. CXC/CSEC or GCE O’Level passes in a minimum of five (5) subjects. Subject requirements are Mathematics and English Language. Grade requirements for CXC/CSEC are General Proficiency, Grades I or II pre-1998 and Grades I, II, or III from June 1998, and
  2. CAPE or GCE A’Level passes in at least one (1) subject. CAPE subject must consist of both Unit 1 and Unit 2



Course of Study

Level 1
Introduction to Microeconomics

Prerequisite: No prerequisite required

In this course students will examine how economic tools can be used to understand and predict the behaviour of individual economic agents. The course provides students with a basic overview of the key microeconomic topics including individual consumption behaviour, production, cost, price setting by firms as well as the notion of market failure. The course allows students to develop an understanding of how to use economic tools and models.

Credits: 3
Mathematics for Social Sciences I

Prequisites: GRADE 1 at CXC CSEC Mathematics (General Proficiency) OR an A at Cambridge GCE O’Level Mathematics OR a pass in ECON0101 or the Faculty of Social Sciences’ Mathematics Proficiency Test (MPT).

This is an introductory course in mathematical principles necessary for students pursuing higher level courses in the Faculty of Social Sciences. The aim of the course is to provide students with the foundational knowledge of the key mathematics principles such as sets, functions, basic linear algebra and calculus and their application to the social sciences. The course will be taught primarily through faceto- face lectures but online illustrations and videos may also be incorporated.

Introduction to Statistics

Prerequisites: GRADE 1 at CXC CSEC Mathematics (General Proficiency) OR an A at Cambridge GCE O’Level Mathematics OR a pass in ECON0101 OR the Faculty of Social Sciences’ Mathematics Proficiency Test (MPT)

This course introduces students to the statistical principles necessary for students pursuing higher level courses in the Faculty of Social Sciences. The aim of the course is to enable students to develop the foundational knowledge of the key statistical concepts such summarizing data, probability, inference and regression. It is organised around four main statistical concepts: Descriptive statistics, Probability, Inference and Estimation. Excel will be used to illustrate the concepts introduced in class.

Credits: 3
Introduction to Financial Accounting

The primary objective of this course is to provide a thorough exposure to financial accounting fundamentals as they relate to today’s business world. It is designed mainly for students who have little or no knowledge of financial accounting. The following topics will be addressed: the basic accounting process; accounting systems and controls; accounting for assets and liabilities; partnerships and corporations; additional financial reporting issues.

Introduction to Computers

This course deals with the basics, major concepts and principles of computers and computing. Topics covered will include: evolution and classification of computers, computer hardware, software and data communications; computer data processing; programming and programming languages; microcomputers in business, computer security and controls

Credits: 3
Introduction to Management
This course deals with the role, practice, importance and social responsibility of management in contemporary society. The topics to be covered include: overview of the management task and approaches to managing; nature, importance and types of objective; fundamentals of planning; organizing for effective performance; the control process; staffing and human resource management; leadership and decision-making; Production and Operations Management; social responsibility of management and international influences on management
Credits: 3
Introduction to Cost and Management Accounting
This course is intended to provide students with an exposure to cost and managerial accounting emphasizing four major themes as follows: (i) Cost Accumulation; (ii) Determining appropriate cost techniques; (iii) Planning and (iv) Control. The topics covered will include: managerial accounting and business segments; cost accounting terminology; classification and systems; management reporting; job-order costing; process joint and by-product costing; absorption vs. direct costing and the contribution approach; introduction to budgeting; flexible budgets and standard costs; variance analysis; managerial accounting and not-for-profit organizations; departmental costing and cost allocation; cost-volume-profit analysis; relevant costing and capital budgeting; the pricing decision, transfer pricing and alternative performance measures.
Credits: 3
Level 1 Electives
Mathematics for Social Sciences II

Prerequisite: ECON1003: Mathematics for Social Sciences I OR CAPE Mathematics

This course illustrates how mathematical techniques are used to understand business, economic or any social sciences phenomena. It extends on Mathematics for Social Sciences I/CAPE Pure Mathematics, exposing participants to further linear algebra (e.g. vector spaces, normalization, dependence; linear transformations, Eigen values and Eigen vectors) and calculus (e.g. optimization, integration and differential equations). Greater emphasis is placed on the application of these topics in various social sciences fields such as: economics, finance, management, accounting, sociology, political science and psychology.

Credits: 3
Exposition for Academic Purposes
This course is designed to equip students with the study and research skills they will need in order to get the maximumbenefit from all their courses at the University. Familiarize them with the linguistic situation in the Caribbean and break down certain misconceptions that are typically held. It also introduces students to the rhetorical modes of discourse.
Credits: 3
Introduction to Professional Writing

This course is designed to equip students across the disciplines (and particularly Social
Sciences, Law, and Science and Technology) with skills in, business, technical and scientific

Writing effective arguments, writing problem solution arguments, arguing for
action and proposing solutions;

Writing to persuade: subjective/objective viewpoints - use of logic versus
emotive expression; methods of refutation Writing business, technical and
scientific documents describing and writing project proposals

Writing from research in the field: designing and using surveys, questionnaires,
interview schedules and so forth-understanding, analyzing and using the
language of business technical innovations in vocabulary etc.

Assessment: 100% coursework - continuous assessment consisting of selection
of five or six written assignments on the major segments of the course.

Credits: 3
Caribbean Civilization

Objectives: To develop an awareness of the main process of cultural development in Caribbean societies, highlighting the factors, the problematics and the creative output that have fed the emergence of Caribbean identities. To develop a perception of the Caribbean as wider than island nations or linguistic blocs. To stimulate students interest in, and commitment to Caribbean civilization and to further their self-determination.

Credits: 3
Science, Medicine and Technology in Society
The overall aim of the course is to develop the ability of students to engage in an informed manner in public discourse on matters pertaining to the impact of science, medicine and technology on society. The course will help students to appreciate the essential characteristics of the scientific method as a mode of enquiry into nature and to understand why it provides the foundations of the technological world. (Students in the Faculty of Science and Technology cannot take this course)
Credits: 3
Introduction to Psychology
This course is designed to introduce students to the theory and practice of the science of psychology. Throughout the course students will explore the hereditary and environmental origins of behaviour. Students will gain a broad based knowledge of the many fields of psychology, increase their self-awareness and develop skills that will lead to a more critical analysis of human behaviour in our society. Topics for discussion with include the biological basis of behaviour, consciousness, thinking and language, motivation and emotion, stress and health.
Credits: 3
Introduction to Social Psychology
This course is designed to introduce students to the psychological discipline that uses scientific methods to understand and explain how the thoughts, feelings and behaviour of individuals are influenced by the actual, imagined presence of others. Students will gain general knowledge of this interesting and exciting profession. Major content areas include prejudice and discrimination, prosocial behaviour, aggression, interpersonal attraction and close relationships. Issues will be discussed within the Caribbean context.
Level 2
Financial Accounting I

Prerequisite: ACCT1002 Introduction to Financial Accounting

This course deals with the following: the reporting environment – GAAP, standard setting and a conceptual framework, objectives of financial reporting, accounting concepts; the accounting process leading to financial statement presentation balance sheet and income statement, statement of changes in financial position; cash, temporary investments and receivables; accounting for inventories; accounting for fixed assets; accounting for long- term investments; accounting changes, correction of errors and preparation of statements from incomplete records; interim reporting and segmented information.

Financial Accounting II

Prerequisite: ACCT2014 Financial Accounting I

This course deals with the following: current liabilities and contingencies; long-term liabilities; shareholders’ equity; earnings per share; taxation; accounting for pension costs; accounting for leases; financial statement analysis; changing prices and financial reporting.

Financial Management I
This course is intended to help students understand and appreciate the role of finance and the financial manager in today’s business. It addresses issues related to the following broad topical areas: financial environment, analysis and planning; basic financial concepts; long-term investment decisions; cost of capital; sources of long-term financing; special managerial finance topics
Credits: 3
Microcomputer Applications for Business
This course will emphasize issues such as product evaluation and support, application, development, and management of information. Topics will include modelling with spreadsheets; human communication with word-processing; desktop publishing; business computer graphic; database development and management; and the sharing of data among different applications.
Credits: 3
Management Information Systems I
Nature and characteristics of MIS; defining information requirements; managerial roles; decision making and information systems; systems analysis and design; database and database management systems; office automation; decision support systems and the management of information technology and systems.
Credits: 3
Organisational Behaviour
This course is designed to equip students with organizational behaviour knowledge necessary to be successful in more advanced management courses. Moreover, this course provides students with the tools to understand and evaluate the forces shaping the individual, group, and organizational processes and cultural dynamics as they affect the administration of organizations. Students will also gain an appreciation for the relevance of the study of organizational behaviour to managers and employees. Attention will be paid to both public and private sector organizations. Topics related to the individual level of analysis are presented first, then topics associated with the group level of analysis, and then topics related to organizational level of analysis. The delivery of each topic will include a discussion on specific works, events, and people in the workplace.
Credits: 3
Priniciples of Marketing
This course is designed to expose students to the conceptual framework and principles underlying the use and application of marketing practice. Specific emphasis is placed on product, pricing, promotion and channel decisions by service, public and private sector organizations to efficiently satisfy consumer and client needs
Credits: 3
Business Communication
The topics covered in this course include: communication theory and practice; critical communication skills for management; mastering communication technology; the communication audit; organizational and market surveys; and communication challenges in a global marketplace.
Credits: 3
Business Law I
This course deals with the underlying principles of business law – whether statutory or of the common law origin. Topics to be covered include: an introduction to the English legal system; nature of law; common law and equity; principal sources of law; case law and statute law; subsidiary sources: custom and books of authority; outline of the basic features and modes of operation of the business organization; agency and vicarious liability; formation, organization and management of partnerships and limited liability companies; law of contract – formation, consideration and terms; unenforceable contracts, illegality, capacity, discharge; remedies for breach, quasi-contracts; the modern legal system including tribunals.
Credits: 3
Level 3
Management Accounting I

Prerequisite: ACCT1003 Introduction to Cost & Management Accounting

The topics covered in this course will include the following: job costing; service cost allocation and some joint cost methods; process costing; absorption costing and direct costing; aspects of cost behaviour; decision making under certainty; breakeven analysis; cost accounting and elementary statistical analysis; budgeting; standard costing; introduction to investment decisions.

Auditing I

Prerequisite: ACCT2014 Financial Accounting I

The topics covered in this course will include: Auditing I concepts ethics and public practice; auditors responsibility and legal liability, audit evidence, internal control, planning and supervision of the audit documentation, audit approach to small businesses, verification of balance sheet and income statement items.

Business, Government and Society
This course provides a treatment of the interface among Business, Government and Society. It shows how public policy affects business and deals with the response of business to that policy and to interest group pressures. The topics covered will include: the regulatory power of government, public policy and the environment of business; environmental impact on business decisions; social accountability of business; corporate political strategies and public issues management
Credits: 3
Business Strategy and Policy
This is a capstone course designed to integrate the body of knowledge from and draw on the competence developed in other courses to solve general management problems. It specifically involves an exploration of the strategic management process. Topics covered will include: the strategic management process; defining the business, setting strategic objectives and formulating policy; techniques of industry and competitive analysis; general business strategies and industry environments; strategy implementation and strategic control.
Credits: 3