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BSc. Accounting (Revised)

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B.Sc. Accounting (Revised)

 

 

  PROGRAMME DELIVERY DEPARTMENT: B.Sc. Accounting

Programme Advising for Academic Year 2016/2017
 
ADVICE: For the working adult we recommend a maximum of 3 courses for the semester.

First Year Students: 

Level 1 courses carry few pre-requisites. All new students should plan to take the Level 1 courses in the sequence given below.
 
To ensure proper sequencing of courses and fulfill pre-requisite requirements for Level 2 courses, you are advised to consider completing your core courses and FOUN1001 during Semesters 1 and 2.
 
Plan wisely to suit your particular situation so you may perform at your full potential. You are allowed to take a minimum of 1 course and a maximum of 3 courses each semester.
 

 

 Download pdf version of document here

 

Course Code FOUN1001
Level Year 1
Course Name English for Academic Purposes
Semester 1, 2 & Summer
Pre-requisite ELPT – English Language Proficiency Test

Course Selection Guide

If your offer letter indicates that you are not required to complete the ELPT, it is highly recommended that you register for FOUN1001 in Semester 1.

For those students requiring ELPT - the exam schedule is posted during the year by the Registry on your Department’s Web Page at:
 
 
Please also consult your Head of Site/Site Coordinator for further information.
 

 

Course Code FOUN1101
Level Year 1
Course Name Caribbean Civilization
Semester 1, 2 & Summer
Pre-requisite None

Course Selection Guide

Assessment: 40% Coursework, 60% Final exam

 

Course Code MGMT1000
Level Year 1
Course Name Introduction to Computers
Semester 1, 2 & Summer
Pre-requisite None
Course Selection Guide

Assessment: 40% Coursework, 60% Final exam

 

Course Code ACCT1002
Level Year 1
Course Name Introduction to Financial Accounting
Semester 1 & 2
Pre-requisite None
Course Selection Guide

Recommended that you first attempt in Semester 1

Assessment: 40% Coursework, 60% Final exam
 

 

Course Code ECON1001
Level Year 1
Course Name Introduction to Microeconomics
Semester 1 & 2
Pre-requisite None
Course Selection Guide

Recommended that you first attempt in Semester 1

Assessment: 40% Coursework, 60% Final exam
 

 

Course Code

ECON1003 OR ECON1004

Level Year 1
Course Name

Mathematics for the Social Sciences I OR Mathematics for the Social Sciences 2 

Semester 1 & 2
Pre-requisite

IYMS1001 – Improving Your Math Skills OR CAPE Mathematics

Course Selection Guide

Recommended that you first attempt in Semester 1

Assessment: 50% Coursework, 50% Final exam
 

Required Online eBooks for ECON1003:

These works are licensed under a Creative Commons Attribution-Share Alike 3.0 United States License

 

Course Code

SOCI1002 OR FINA1001 

Level Year 1
Course Name

Introduction to Sociology OR Elements of Banking

Semester

1 & 2 (SOCI) OR 1 (FINA1001)

Pre-requisite None
Course Selection Guide

Assessment: 40% Coursework, 60% Final exam OR Assessment: 100% Continuous assessment

 

 

Course Code  MGMT1001
Level Year 1
Course Name Principles of Management
Semester 1,2 & Summer 
Pre-requisite None
Course Selection Guide

Assessment: 100% Continuous Assessment

 

Course Code ECON1005
Level Year 1
Course Name Introduction to Statistics
Semester 1 & 2
Pre-requisite None
Course Selection Guide

Recommended that you first attempt in Semester 2 or only after completing ECON1003/ECON1004

Assessment: 40% Coursework, 60% Final exam 
 

 

Course Code ACCT1003
Level Year 1

Course Name

Cost and Management Accounting I

Semester 1 & 2
Pre-requisite None
Course Selection Guide

Recommended that you first attempt in Semester 2 or only after completing ACCT1002

Assessment: 30% Coursework, 70% Final exam
 
 

 

LEVEL 2

Returning Students (Second/Third Year):

It is always good practice to take your courses in sequence and aim to complete all of your Level 1 courses before moving on to Level 2.
 
NB: It is highly recommended that you complete all 3 Foundation courses (FOUN 1001, FOUN1101, and MGMT1000) before moving to Level 2.
 
NB: Some Level 2 core courses will only be offered in Semester 1.
 
The BSc Accounting is a specialized, practice-based programme and at Levels 2 and 3, there is a requirement to complete a number of practice tutorial sheets under the guidance of your tutor. You should therefore register for no more than 3 of the available courses per semester, OR the maximum number of courses per semester that you can reasonably complete successfully to ensure that you do not jeopardize your GPA.
 
To ensure success at this Level, the working adult should aim to attempt no more than 3 courses per semester. Note that you can register for a minimum of one course in a semester, as necessary.
 
In keeping with the specialized nature of this programme, it is strongly recommended that you purchase copies of recommended texts as these will serve as useful reference in your future professional practice
 
REMINDER: Your Levels 2 and 3 courses count towards the type of degree you are awarded. A GPA below 2.0 means you will not be awarded a degree.
 

 

Course Code ACCT2014
Level Year 2
Course Name Intermediate Financial Accounting I
Semester 1
Pre-requisite ACCT1002

Course Selection Guide

This course is a pre-requisite for ACCT2015 which is offered in Semester 2.

Essential Texts:
 
All students are required to purchase the following texts, available online at Amazon.com.
 
Intermediate Accounting: IFRS Edition, Volumes 1 & 2, 1st edition, Kieso, D., Weygandt, J. and Warfield, T., 2010. John Wiley.
 
This text is required for ACCT2014 and ACCT2015. You are advised to purchase this text for your use at Levels 2 and 3 of the programme.
 
Assessment: 40% Coursework, 60% Final exam
 

 

Course Code ACCT2021
Level Year 2
Course Name Cost and Management Accounting
Semester 1 & 2
Pre-requisite ACCT1003
Course Selection Guide

 Assessment: 40% Coursework, 60% Final exam

 

Course Code MGMT2006
Level Year 2
Course Name Management Information Systems I
Semester 1 & 2
Pre-requisite None
Course Selection Guide

 Assessment: 40% Coursework, 60% Final exam

 

Course Code MGMT2064
Level Year 2
Course Name Organizational Behaviour and Human Resource Management
Semester 1
Pre-requisite None
Course Selection Guide

 Required Text: Mullins, L. J. (2010). Management & Organisational Behaviour 9th Edition, Harlow: Financial Times Prentice.

 

Course Code MGMT2023
Level Year 2
Course Name Financial Management I
Semester 1 & 2
Pre-requisite ACCT1002, ECON1003
Course Selection Guide

 Assessment: 40% Coursework, 60% Final exam

 

Course Code MGMT2021
Level Year 2
Course Name Business Law
Semester 1 & Summer
Pre-requisite None
Course Selection Guide

Assessment: 40% Coursework, 60% Final exam

 

Course Code  ACCT2015
Level Year 2
Course Name Intermediate Financial Accounting II
Semester 2
Pre-requisite  ACCT2014
Course Selection Guide

Essential Texts:

Intermediate Accounting: IFRS Edition, Volumes 1 & 2, 1st edition, Kieso, D., Weygandt, J. and Warfield, T., 2010. John Wiley. 
 
Assessment: 40% Coursework, 60% Final exam
 

 

Course Code  ACCT2018
Level Year 2
Course Name Government Accounting
Semester 1
Pre-requisite  None
Course Selection Guide

Required Text

Prescribed (compulsory)

Title: Financial Management and Accounting in the Public Sector by Bandy, Gary

Series:Routledge Masters in Public Management

Publisher: Routledge; 2 edition (December 3, 2014)

·                  ISBN-10: 1138787892

·                  ISBN-13: 978-1138787896

 

Recommended (non-compulsory)

Title: IPSAS Explained: A Summaryof International Public Sector Accounting Standards by Thomas Muller

·         Publisher: Wiley; 2 edition (July 2, 2012)

  • ISBN-10: 1118368711
  • ISBN-13: 978-1118368718

 

Public Sector Accounting and Budgeting for Non-Specialists Jan van Helden, Ron Hodges

·         Publisher: Palgrave Macmillan (March 25, 2015)

·         Language: English

·         ISBN-10: 1137376988

·         ISBN-13: 978-1137376985

 

Summative Assessments

Participation                            10%

In-Course Assessments           30%

Final Project                            60%

 

Formative Assessments

Self-quizzing

 

 

 

 

Course Code

MGMT2013 OR MGMT3076

Level Year 2
Course Name

Introduction to International Business OR Managing Financial Institutions

Semester

2 (MGMT2013) OR 1 (MGMT3076)

Pre-requisite None
Course Selection Guide

Required Text: Hill, CW (2009), International Business: Competing in the Global Marketplace,

9 th Ed., McGraw-Hill

Assessment: 40% Coursework, 60% Final exam OR Assessment: 100% Continuous assessment

 

 

Course Code

ACCT2025

Level Year 2
Course Name

Fraud Examination

Semester

TBA

Pre-requisite None
Course Selection Guide TBA
 

 

LEVEL 3

At Level 3, the core Accounting courses (except MGMT3048 Financial Management II) are being offered in Semester 1 or 2 only. MGMT3048 Financial Management II is offered in summer.

Note carefully the sequence of the courses to be offered. Two of the Semester 1 core Accounting courses are pre-requisites for courses offered during Semester 2.

In order to adequately plan your schedule for the Year you must take note of the semester in which the respective courses are available and the relevant pre-requisite courses.
 
To ensure success at this Level it is highly recommended that you attempt no more than 3 courses per semester.
 

 

Course Code MGMT3048
Level Year 3
Course Name Financial Management II
Semester 1 & Summer
Pre-requisite MGMT2023
Course Selection Guide

Assessment: 40% Coursework, 60% Final exam

 

Course Code ACCT3043
Level Year 3
Course Name Auditing I
Semester 2
Pre-requisite MGMT2021, ACCT3041, MGMT3046
Course Selection Guide

Recommended Text

Arens, Alvin A., Elder,Randal J. and Mark Beasley. Auditing and Assurance Services. An Integrated Approach (13th Edition). Prentice Hall. ISBN: 0136084737

Assessment:

Participation: 10%
Graded Discussions: 10%
2 Coursework Assignments: 20%
Final Exam: 60%

Total 100%

 

Course Code ACCT3044
Level Year 3
Course Name Advanced Auditing
Semester TBA
Pre-requisite

MGMT1001, ACCT2025

Course Selection Guide

Assessment: 40% Coursework, 60% Final exam

Required Text

Arens, A.A., Elder, R.J., and Beasley, Mark Auditing and Assurance Services: An Integrated Approach. 14th Edition Prentice Hall .

Highly Recommended

Mendes, Margaret and Chambers, Rohan ‘Auditing in the Caribbean’ CFM 2006

 

Course Code ACCT3039
Level Year 3
Course Name Advanced Managerial Accounting
Semester
Pre-requisite ACCT2021
Course Selection Guide

Recommended Text

Kaplan, Robert S. and Atkinson, Anthony. Advanced Management Accounting (3rd edition). Prentice Hall. ISBN: 9780132622882

Anthony, Robert., Hawkins, David and Merchant, Kenneth.  Accounting Text and Cases (12th edition). McGraw Hill. ISBN:  9780073100913

Assessment: 40% Coursework, 60% Final exam

 

 

Course Code ACCT3040
Level Year 3
Course Name Advanced Accounting Theory
Semester 2
Pre-requisite None

Course Selection Guide

Recommended Text

 

Schroeder, R. G., Clark, M. W. and Cathey, J. M. (2009). Financial Accounting Theory and Analysis: Text and Cases. 9th Edition. John Wiley and Sons Inc.
 
Assessment: 40% Coursework, 60% Final exam
 

 

Course Code  MGMT3031
Level Year 3
Course Name  Business Strategy and Policy
Semester 2 & Summer
Pre-requisite  MGMT2006, MGMT2023  

Course Selection Guide

 Assessment: 40% Coursework, 60% Final exam

 

Course Code  ACCT3015
Level Year 3
Course Name Accounting Information Systems
Semester TBA
Pre-requisite  None

Course Selection Guide

Assessment

The course assessment is as follows:

Assessment Overview

Assessment 1-Final Project- Online Questions                                          30%

Assessment 2- Final Exams                                                                    60%

Assessment 3-Constructive Online Learning Exchange Participation          10% 

Resources

Prescribed (compulsory)

 

1.      http://www.pearsoned.co.uk/bookshop/detail.asp?item=100000000560467 -Marshall Romney B., and Paul Steinbart. Accounting Information Systems, Global Edition, 13th ed., Pearson Higher Education. ISBN: 9781292060521          

 

Highly Recommended

 

1.      http://www.pearsoned.co.uk/bookshop/detail.asp?item=100000000562763 - George Bodnar and William Hopwood. Accounting Information Systems: Pearson New International Edition,11th Edition, Pearson Higher Education. ISBN: 9781292027234 (e-textbook)

 

2.      Alison Riley. (2012, May 22). The Accounting Cycle. Retrieved from https://www.youtube.com/watch?v=OXRL-seKmiM.

 

3.      Nate Jackson, (2013,October 8). Revenue Cycle Overview. Retrieved from https://www.youtube.com/watch?v=Tb0ZZUL_tHk

 

4.      Nate Jackson,(2013, December 16). The Expenditure Cycle. Retrieved from (https://www.youtube.com/watch?v=aWQgS0RGp7A

 

 

Course Code  ACCT3050
Level Year 3
Course Name  Principles of Caribbean Tax and Taxation
Semester TBA
Pre-requisite  

Course Selection Guide

 TBA

 

Course Code  ACCT3090
Level Year 3
Course Name Practicum/Work Based Project
Semester TBA
Pre-requisite  

Course Selection Guide

 TBA

 

Course Code  ACCT3041
Level Year 3
Course Name Advanced Financial Accounting
Semester 1
Pre-requisite ACCT2015

Course Selection Guide

 Assessment Item Weighting

Assignment 1: 1 Comprehensive Problem 10%

Graded Discussion I 5%

Mid-semester examination 20%

Graded Discussion II 5%

Final Exam 60%

Total 100%