Brief information about subjects offered at level 300 (Bachelor of Accounting)

PBAC 301 Financial Accounting II
Accounting for companies including accounting for shares and debentures, and preparation of financial statements for publication in accordance with the law and standard practices; branch accounts including foreign branches; analysis and interpretation of financial statements; the cash flow statement; accounting for value-added tax.

PBAC 302 Marketing Management
The primary objective of this course is to further sharpen the students’ understanding of basic marketing concepts, tools and techniques and apply them in the analysis of marketing problems and development of marketing programmes from the perspective of a marketing manger. The course uses an analytical approach and is offered with a managerial orientation of decision-making. Consequently, the case method is the primary pedagogical tool supplemented by projects, exercises, and lectures. Topics covered include analysis of the marketing environment, buyer behavior, and competition, availability of marketing strategies, planning individual components of planning individual components of the marketing mix and their integration into and effective marketing programme. Issues of implementing, evaluating and controlling the marketing programme are also addressed.

PBAC 303 Quantitative Techniques
This is a course that provides the foundation and application of statistical techniques in everyday personal situations and acquisition of more statistical methods and concepts.  The power and limitations of statistical methods and concepts in decision-making will be developed.

PBAC 304 Financial Accounting III  
Expansions of companies including the purchase of business and amalgamations; capital reorganization schemes; group accounts

PBBA 305 Public Administration
The focus of this course is to enable students understand the Ghanaian administrative, systems. It includes the Ghanaian system, Civil Service, Local Government; Strategically Business Planning is Public Administration and performance monitory.

Also included in this course are the fiscal and financial decentralization of the District Assemblies and the economic roles of these assemblies in their respective localities.

PBAC 306 Entrepreneurship Development
This course deals with both the theoretical as well as practical aspects of entrepreneurship. The course considers the role of entrepreneurship in economic development; the entrepreneur process; the determinants of societal entrepreneurship; contemporary issues in entrepreneurship studies Characteristics that influence the success/failure of entrepreneurial development will be discussed. In addition, the course will also examine how to develop entrepreneurial culture in organizations in order to facilitate innovation, creativity and form growth. Through participation in the course, the students are expected not only to become well read on the subject, but also to get involved in some practical aspects of entrepreneurship through various class assignments, projects, and case studies.

PBAC 307 Management  
Management defined; the task of management in perspective; organization theories; the management process; organized behavior; managerial style and management of selected Ghanaian enterprises.

PBAC 308 Management Information System
The course provides students with a broad but critical introduction to the understanding of management information needs, medium of information transfer and storage, information as a resource, the characteristics of the Information age, and information systems. The course will provide analysis in data and knowledge as corporate resources, data processing, systems theory, systems environment, the nature of organizations and organizational communications, data bases and systems design as well as decision-making and the character of managerial work in organizations.

PBAC 309 Management Accounting I  
This course provides understanding and the application of management accounting techniques for the interpretation of management information. Topics   include budget planning and management responsibilities, preparation and presentation of management accounting information for decision making, decision making process and planning.

PBAC 310 Taxation I   
This course is to develop an understanding of tax systems in Ghana and the acquisition of appropriate skills in the computation of taxes based on Ghana Tax Laws and other related international tax.

PBAC 311 Auditing I
The course develops an understanding and application of auditing principles and techniques. The nature and purpose of an audit; the conduct of an audit; the audit report, professional, ethical, and legal requirements.

PBAC 312 Research Methods
Research strategies; problem identification formulation of hypothesis, research design, sources and uses of Secondary data; questionnaire and interview programming; collection of data; organization and processing of data; graphical and diagrammatic presentation; report writing; bibliography.