SUBJECTS OFFERED AT LEVEL 400 (Final Year)

Brief information about subjects offered at level 400 (Bachelor of Accounting)

PBAC 400 Long Essay/Internship
The long essay/Internship programme is to provide the student with an opportunity to select and study a research problem of local importance and present his findings logically and systematically in clear and concise prose. The research topic can be either the study of a business problem involving the use of analytic or predictive models, or research study using field research techniques or data analysis leading to sound generalizations and deductions, or a scientific analysis of a theoretical problem. The student is expected in this exercise to demonstrate (a) a good understanding of relevant methodology and literature (b) the significance and relevance of the problem (c) a logical and sound analysis and (d) a clear and effective presentation.

PBA 401 Company and Partnership Law
The course develops an understanding of the regulation of registered companies and partnerships

PBAC 402 Public Sector Accounting
On completing the course, students will be able to compare and contrast the main types of public sector financial accounting practices, distinguish between private sector and public sector accounting, explain accounting for central government activities i.e., public expenditure survey, annual budget preparation vote and appropriation accounting, fund accounting and books of account.

Students would also be introduced to local government accounting (district, municipal and metropolitan assemblies) and the operation of district assembly’s common fund.

PBAC 403 Taxation II
 The course is intended to introduce students to direct tax legislations in Ghana and their interpretations in ascertaining personal and corporate tax obligations; rights, and liabilities; general principles of taxation in relations to assessment of all chargeable income such as employment, trading, rent, and investment incomes; capital gains tax analysis of the tax machinery in Ghana

PBAC 404 Financial Accounting IV
This course deals with the techniques of providing information for corporate financial reporting for managerial purposes in relation to prevailing accounting standards.

PBAC 405 Business Policy and Strategy
The course is an integrated study, which lays special emphasis on the application of the various business management disciplines in problem solving in contemporary business environment

PBAC 409 Auditing II
The course provides students with the in-depth understanding of verification of assets and liabilities, auditing in computer environment, audit sampling, auditing standards, and professional, ethical and legal requirements

PBAC 411 Risk Management and Insurance
The aim of this course is to give thorough knowledge in risk Management and control, corporate liabilities, Insurance and the Insurance market.   The course includes trust, the insurance industry, the use of consultants and advisers,   Disaster Planning and the management and proper control of employee benefit plans and pension schemes, management of corporate assets, life and health insurance, property and insurance coverage, social insurance.

PBAC 413 Financial Management
The course provides an introduction to the basic financial management concepts.  It also covers the nature and scope of financial management function.

PBAC 415 Human Resource Management
A study of the behavior of various members of organizations including topics such as: the individual- the emotional side of man, the psychology of success and failure, the sociology and meaning of work, attitudes and attitude changes; the group- group pressures on the individual, group dynamics and the individual, opinions and social pressures on the individual, group dynamics and the individual opinions and social pressure, conformity and character, group effectiveness; organizations, structure and problems of modern formal organizations, human aspects of formal organizations; communications and influence–leadership styles and performance; society, the worker and work environment–tribal, religious, gender nationality, minority, ideological, groupings; social status of occupation

PBAC 417 Total Quality Management II (TQM)
This course would provide a working or practical appreciation of how total quality management can be generated in all situations. Above all, this course seeks to develop an understanding of the administrative and organizational settings consistent with the concept of TQM.A few models (Abstract conceptualization of reality) as well as case studies would also be considered to provide students with appropriate tools for analysis. At the end of this course, students should be equipped with skills for implementing quality management systems as well as management systems auditing.