MASTER OF SCIENCE (M.Sc) ACCOUNTING

Teacher

Prowess University

Course Features

Lectures 0
Quizzes 0
Duration 50 hours
Skill level All levels
Language English
Students 0
Certificate No
Assessments Yes

Curriculum

20 Sections
0 Lessons
10 Weeks

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ACC 810 International Accounting 2 - UNIT
The Course is designed for students interested in accounting and financial control of international operations. It involves preparation, transition and analysis of financial statements for companies that have foreign branches and multinational companies. Issues shall include foreign currency conversion, translation, consolidation e.t.c.
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ACC 811 Management Information System 2 - UNIT
This course is designed to expose students to the practical application of computers to management information processing. The course provides the steps followed in the utilization of electronic data processing (EDP) system in producing financial and management information, in feasibility studies, system analysis, system design and system implementation for computerized accounting system. Among other things, the course will examine the following issues: Elements of computing mechanical and electronic, types of computers and their applications, computer programming using either COBOL or FORTRAN, data processing manual and mechanized systems, system analysis and design, evaluation and administration of MIS with emphases on computer based systems, meaning of information technology and its application in business finance and management.
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ACC 815 Research Methodology 3 - UNIT
Introduction — The Domain of scientific research; Research design and strategy sampling; Activities of Research department; model construction; Data-collection strategies; The questionnaire; the Interview motivation research; Measurement and analysis of Data; Report writing; Research problems in Nigeria; Ethics in Management; Business and social responsibility; Research presentation.
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ACC 818 Forensic Accounting: Issues & Perspectives 2 - UNIT
The course introduces students to recent developments especially in area of expanded and specialized auditing and investigation functions. Meaning, Scope, development and relevance and comparison of forensic accounting with traditional auditing. Forensic Accounting functions and services and auditing skills. Forensic and Investigative Accounting, Economic crimes in audit and financial statements, Corporate fraud, White-collar crime in government organizations, Forensic auditing, Fraud prevention plans, Forensic accounting and law, Litigation support services, The role of Forensic accountant, Professional Skills and Standards, Documentations and Reporting etc. Expert opinion/Expert Witness, case study presentation project. The projects will involve analyzing real-world "case" information as well as Corporate and business records to determine if fraud has occurred. Students will mimic Investigative process found in practice by conducting analytical reviews. Soliciting information from clients, and reporting suspicious activities for a fictitious client company. Finally, the students will testify to their findings in a mock court scenario.
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ACC 819 Taxation Theory and Practice 2 - UNIT
The principles, practice and theory of income tax, value added tax, corporation tax and capital gains tax. Computation and assessments in relation to individuals, partnerships and limited companies. Procedures and practice relative to claims and appeals.
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ACC821 Financial Accounting Theory 3 - UNIT
This course aims at reviewing the basic accounting procedures and it has two phases. The first phase includes the critical study of the general body of interpretation of financial accounting statements with particular emphasis on their (structural) coherence, their interpretational (semantic) validity and their behavioral implications. The development of Accounting Theory: Fundamental Accounting postulate: the accounting concepts in the light of today's market conditions. Accounting conventions: the objectives of accounting, generally accepted accounting principles (GAAP), controversial accounting concepts; etc. Topics include approaches to the formulation of theory in accounting, nature of the objectives of financial account ting, history and development of accounting. The second phase of the course introduces students to contemporary proposals for expounding the scope of corporate reports (human resource accounting, accounting for cost of capital, cash flow accounting, segment reporting, publication of forecasts, corporate social accounting etc. The objectives and theory of income determinants in accounting study of different methods of income measurement and their impact on financial reporting; an examination of established practices of income reporting and their degree of satisfaction on the part of Accounting information, application of theory and practice and research on both theory and practice. The second aspect has a high emphasis on the application of practice and research on both theory and practice. Examination of contemporary literature in selected topics of current interest to the accounting profession. Attention is also given to the political environment both internal and external under which financial statements are prepared and published as well as accounting standards.
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ACC 822 Management Accounting Theory 2 - UNIT
This course is divided into three parts. Part one of the course focuses on the nature, scope and purpose of costing; theory of costing; element of costing; material, labour and over-head (in outline only); cost allocation, apportionment; methods of costing, Marginal costing, costing ascertainment; cost-profit-volume analysis, breakeven analysis, standard costing, profit contribution, mix and yield variance; interpretation of variance and their relationship. Part two focuses on contemporary issues in management accounting. Topics study will includes the role of management accounting in an organization, the global impact of management accounting, the role of transfer pricing as a management accounting tools, the changes that have taken place in managerial accounting in recent years, the transition from cost management to cost accounting, the scientific management accounting movement, balanced score card as an effective management tools, and the ABC of management accounting system. Part three focuses on the development and use of accounting information for planning, Coordinating, and controlling work in varying situations. Topics include cost accounting s an internal information plan needed for managerial decisions, cost accounting measurement, budgeting and analysis of variance, cost behavior and cost estimation; responsibility accounting and the contribution approach; cost allocation problems and relevant cost analysis for problem solving; pricing in product -combinations; cost-volume-profit relationships;, cost approaches to inventory control; information demands by advanced by manufacturing techniques; advanced capital budget problems; standard and flexible budget, behavioral problems of budgeting; etc. Transfer pricing and performance evaluation in divisionalized concerns and computer applications in management accounting will also be studied. Emphasis will be placed on the application of mathematical and statistical techniques in analyzing and presenting accounting information for managerial decisions.
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ACC 823 Auditing Theory 2 - UNIT
Advanced principles in external and internal auditing, practices and techniques; principles and practices of internal control: the auditor's report audit programme, auditing standard and professional ethics. Assurances and assurance reports, forensic accounting, auditors risks and liabilities, related parties and related party transactions, auditor-public expectation gap, principle of financial investigations, audit of computer accounting information system environment including internet financial reporting.
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ACC 825 Public Sector Accounting 2 - UNIT
Public Sector Accounting will look at the special problems which arise in the planning and control of financial resources in public sector organizations, government companies, boards and corporations (utilities). Issues examined include the role of public enterprise procedures for making investments and pricing decisions, and the constraints on these decisions; government budgeting and accounting systems; relationships between public enterprise and government; and the factors which tend to impede performance in this sector. The rationale, problems and prospects of privatization and commercialization of government business will also be considered. International comparisons will be drawn where relevant.
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ACC 826 Seminar 2 - UNIT
Selected and approved seminar topics in various areas in accounting will be encouraged. Current thinking and development in accounting will be given prime attention.
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ACC 827 Accounting Standards and Professional Code of Ethics 2 - UNIT
The aim of this course is to inculcate in the students the major accounting standards bodies of the world including their history, methods and the standards they set. The Financial Accounting Standards Boards (FASB — USA) and the Financial Accounting Standards (FASs), the Accounting Standard Board (ASB — UK) and the Statements of Standard Accounting Practice (SSAPs), and the International Accounting Standards Board (IASB) and International Financial Reporting Standards and will also include ethical issues.
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ACC 824 Management Theory and Practice 2 - UNIT Elective
Conventional and modern conceptions of management, Definition and dynamics of management theory; levels and feature of theory in management. Applications and relevance of theory in the Nigeria context. Organizational design and outline managing group processes, problems of integration and control; managing change and development. Modern issues in management theory.
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ACC 831 Portfolio Theory and Investment Analysis 2 - UNIT Elective
Evaluation of securities; efficiency and technical analysis, ratio analysis, profit planning definitions of capital projects, capital budgeting techniques, applications of Linear Programming in capital project, feasibility Studies; Project Conceptualization, design market, Technical Economic analysis.
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ACC 814 Business Policy and Strategic Management 2 - UNIT Elective
The course deals with the corporate Management of the business enterprise. The first part of the course focuses on the nature and dynamics of business policy, the strategy concept, missions and objectives. The rest of the course will cover the strategic planning process, stakeholder or management, techniques for strategic appraisal, industry and competitive analysis, portfolio analysis, development of strategic options, turn over and recovery strategies mergers, acquisitions and divestment
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ACC 828 Management of Financial Institutions 2 - UNIT Elective
A survey of the structure and operation of the market for medium and long term securities. The course examines the nature, types, sources and uses of term securities as well as the nature, objectives, structure, functions and practices of institutions such as the stock exchange, acceptance houses, trust, investment banks, insurance companies and international financial institutions. Economics and legal aspects of the capital market, analysis of interest rates, cost of capital, prices of securities, risk dividend policies and their implications for investment decision are also studied.
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ACC 812 Oil and Gas Accounting 2 - UNIT Elective
This course aim at introducing the students to petroleum econometrics and the petroleum industry as well as Operations of the Upstream Sector of the Petroleum Industry, Operations of the Downstream Sector of the Petroleum Industry, Organizations of Companies in the Petroleum Industry, Accounting Principles and Regulatory framework of Oil and gas Accounting, Critique of Accounting Standards on petroleum Accounting. Accounting for Exploration, Drilling and Development Costs, Accounting for Oil and Gas Marketing and Sales Activities, Accounting for Joint Venture Operations, Accounting for Petrochemical Operations, Accounting for International Operations, Non Value and value-based Disclosures about Oil and Gas activities, Design of oil and Gas Accounting Systems for Upstream and down Stream operations and leading issues in Petroleum Accounting. Other topics include royalties, petroleum task and financial control activities in the oil and gas industry.
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ACC 829 Economic Theory 6 - UNIT
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ACC 817 International Business Finance 2 - UNIT
Course content focuses on the government in which the international financial manager operates. You will study the risks of doing business overseas and the tools available to minimize those risks. Foreign exchange risks, political risk, working capital management, long-term investments and financial and accounting and control are examined within this context.
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ACC 816 Public Finance 2 - UNIT
The nature and scope of public finance; comparative models of financial management; profit maximization, welfare maximization, value for money and accountability models; Objectives and functions of the government; Organization of government for financial management; the functions and responsibilities of the Chief Executive and Accounting Officer, the Accountant General, the Revenue Collector, the Board of Survey, the Board of Inquiry, the Treasury Cash Officer/Sub-Accountant, the store Officer.
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ACC 830 Thesis 6 - UNIT
Students are expected to select topics from core accounting courses like financial, cost management accounting, international ,human resources, oil and gas, environmental accounting and accounting ethics to mention but a few. Proposals are defended and title approved before a student proceeds to data collection.
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