Accounting and Finance (CAT, AAT, ACCA)
The course will be taught in two semesters at this level which will be run for 1,200 hours in two six-month periods. The course will focus on application of knowledge acquired during the Higher National Certificate level. Here the students are expected to be more pragmatic in apply the underlying business concepts and accounting and banking practices; and able to exhibit their research skills.
At the end of this Unit, students will be able to:
1. Be able to describe the historical development of reporting standards, and understand the functions of reporting standards.
2. Be able to demonstrate an understanding of the following accounting standards – IAS 1; IAS 2; IAS 7; IAS 8; IAS 10; IAS 16; IAS 18; IAS 37; IAS 38; and IFRS 13
3. Conduct auditing and computing taxation
WASSCE: 3 credits including Mathematics and English plus two passes in the relevant area or its equivalent. Completion of the certificate level
Matured students: must be 35 yrs and above or 4 years working experience
| Course Code | Courses | Pre-requisite | L | T | P | CH |
|---|---|---|---|---|---|---|
| GAF 400 | FINANCIAL DECISION MAKING I | — | 2 | 1 | 1 | 4 |
| GAF 401 | TAXATION (GAMBIA AND UK CONTEXTS) I | — | 2 | 1 | 1 | 4 |
| GAF402 | BANKRUPTCY, EXECUTORSHIP AND TRUSTEESHIP I | — | 2 | 1 | 1 | 4 |
| GAF 403 | COPORATE FINANCE | — | 2 | 1 | 1 | 4 |
| GAF404 | PROFESSIONAL ETHICS AND VALUE IN ACCOUNTING | — | 2 | 1 | 5 | 8 |
| GAF405 | RESEARCH METHODS | — | 10 | 5 | 8 | 22 |
| TOTAL | 20 | 10 | 17 | 46 |
| Course Code | Courses | Pre-requisite | L | T | P | CH |
|---|---|---|---|---|---|---|
| GAF 406 | FINANCIAL DECISION MAKING II | — | 3 | 3 | 1 | 7 |
| GAF 407 | TAXATION (GAMBIA AND UK CONTEXTS) II | — | 3 | 3 | 1 | 7 |
| GAF 408 | BANKRUPTCY, EXECUTORSHIP AND TRUSTEESHIP II | — | 3 | 3 | 1 | 7 |
| GAF 409 | INTERNATIONAL MARKETING MANAGEMENT | — | 3 | 10 | 3 | 16 |
| INTERNATIONAL MARKET | PRACTICAL ACADEMIC RESEARCH WORK | — | 3 | 30 | 4 | 37 |
| TOTAL | 15 | 49 | 10 | 74 |
L = Learning hours, T = Theory, P = Practical, CH = Credit Hours.
INTERNSHIP/WORK PLACEMENT DURATION AND METHODOLOGY: 3 Months
| NO. | Methodology | Score (%) |
|---|---|---|
| 1. | PRACTICAL | 15% |
| 2. | TEST/ASSIGNMENT | 35% |
| 3. | EXAMINATION | 60% |
