Course List

This course is designed for students who are considering careers in accountancy. Students will receive in-depth exposure to contemporary financial accounting and reporting practices for specialized transactions and events that are often faced by senior accounting personnel in the public and private practice. The course content is a blend of technical and theoretical elements applied to the determination of income, the valuation of resources, and the presentation of information in general purpose financial statements.

Credits: 3

This course is designed to provide you with core concepts, principles and procedures involved in external and internal auditing, and to implement them to conduct an effective and efficient audit engagement. The primary focus of this course will be on external auditing, especially as it relates to reaching an appropriate audit opinion for expression in the audit report. The impact of information technology (IT) in the client’s business and how technology assists the auditor in doing their work will also be discussed.

Credits: 3

This course places primary emphasis on issues connected with understanding the roles served by auditing (for instance, the need for independence, the problem of fraud, how auditors communicate their findings, and the nature of the evidence process auditors use to support their opinions). This course offers in-depth coverage of the concepts and procedures of external auditing and other assurance engagements. Topics include the professional, legal, and ethical environment, analyzing materiality and risk factors, audit planning, internal control assessment, interpreting and documenting results, and computer-assisted auditing techniques. The course also covers audits for special circumstances such as not-for-profit and public sector audits.

Credits: 3

This course seeks to impart knowledge of the current practices relating to taxation and tax management applicable to companies and individuals. The course is based on the taxation legislation of several Caribbean countries and covers the specific tax acts listed in the course content below.

Credits: 3

The purpose of the Practicum/Supervision/Work-based Project is to provide students with the opportunity to integrate the knowledge and skills gained throughout their programme of study to a world-of-work context. It seeks to give students a real-life, hands-on experience in Accounting, as well as to enhance their ability to conceptualise and write a report, which demonstrates an understanding of the principles and practices of accounting vis-à-vis the practicum/work-based experience.

The practicum is therefore designed to provide a supervised teaching/learning experience requiring learners who are employed in the field of accounting to engage in a work-based study. Learners who are not employed in the sector can engage in an internship where such opportunities are available. This project will be undertaken in the last semester of the final year and be carried out in the financial department of a private or public institution, company or organisation.

Credits: 3

Students will be taught how to write documents commonly used in business writing such as letters, memos, electronic messages, proposals and informal reports.  Students will also be expected to make an oral presentation making use of both verbal and non-verbal forms of communication appropriate to the business environment.

Students will be exposed to the rhetorical strategies used in various forms of written and oral business communication and enhance their ability to analyse and respond to the needs of different audiences including international audiences.  Students will also use the concepts of audience and purpose to design effective business documents, create and deliver effective multimedia presentations that incorporate visuals, and compose formal reports that incorporate primary and secondary research. 

Assessment:

Coursework – 40%

Final Exam -  60% (face-to-face)

Assessment:

Coursework – 40%

Final Exam -  60% (face-to-face)

NB: The offering of this in Summer will be dependent on student registration numbers