Attendance: 
Full Time
Starting: 
January, September, 2016
Schedule: 
Regular, Evening, Weekend
Campus: 
City Campus

This programme, accredited by the National Accreditation Board (NAB), will enable you to learn the practical skills and acquire the knowledge that will enable you to function productively in any accounting firm, governmental and non-governmental organizations, etc.  The programme is generally intended for people who are interested in building a career in Accountancy such as accounting tutors, accountants, auditors, risk and treasury managers, tax officers, and accounts officers in financial institutions, and private and public organisations. Students on this programme will particularly be advised and motivated to write other professional examinations such as ACCA, CIMA, ICA, etc.  It is structured in a manner that will enable students obtain some exemptions from professional bodies for their professional development. It further provides an appropriate preparation for students who wish to pursue graduate studies in Accounting or other related areas of business and as such promote basic and applied research in Accounting Education.

What is covered in the course?
In the first year you will study the fundamentals of accounting which enables the comprehension of the distinction between bookkeeping and accounting. You will also appreciate the scope, importance and the potential careers of pursuing accounting.  In addition, you will get basic knowledge on the foundations of the various elective and core courses of other departments. This enriches the social lives of students on campus and their various societies and also to improve their conversational content in choosing an appropriate medium for presentation of information to create their own horizons by planning ahead towards their dreams.

In the second year students study principles of Financial Accounting which enable them to identify the methods and procedures to practise and apply the main accounting concepts, principles, policies, conventions, assumptions and standards underlying the recording and reporting of financial data and financial statements.  Students also learn the principles of some core and elective courses in order to apply economic, cultural, religious and inferential statistical techniques and concepts to personal and work related decision making, legal principles and issues that arise in business.

During the third and fourth years students study the major accounting related courses such as cost and management accounting, intermediate and advanced accounting, financial management and reporting which will enable them to acquire knowledge in Cost accounting theories, practices and  techniques to support the management process of planning, controlling and decision making and also implement financial accounting concepts and their application in the accounting process for partnerships, companies and other business organizations within a global ownership perspective.

Why Choose Us?
•    The programme is accredited by the National Accreditation Board.
•    In addition to gaining your degree you will be given the opportunity to complete a qualification to become proficient in the use of Microsoft Office applications such as Word, Excel and PowerPoint. Through this programme you will gain proficiency in the major industry-relevant elements of Excel including worksheet management, charts, formulae and functions.
•    You will have the chance to develop your skills in a professional environment on a semester’s work placement at one of our partner organisations.
•    You will gain an insight into practical business through experts in the field and real-life case studies.
•    Ghana Baptist University College is ideally placed within the Kumasi Metropolitan area and welcomes around 1,500 students from all over the country.

We accept a range of qualifications into the Bachelor’s programmes, the most popular of which are detailed below.

Post-Secondary Candidates
Five credits at the GCE Ordinary Level including English Language and Mathematics plus three passes at the GCE Advance Level, or an aggregate score of 24 or better including Core Mathematics, Core English, and Integrated Science/ Social Studies and any three elective subjects in the WASSCE/SSSCE

Business Certificate Candidates
Five GBCE credits including English Language and Mathematics plus ABCE with passes in at least three subjects

Mature Applicants
Five GCE Ordinary Level, passes including English Language and Mathematics or WASSCE/SSCE with three or more passes including English Language and Mathematics with working experience.
They must have attained a minimum age of twenty-five (25) years at the time of submitting the application materials (photocopy of birth certificate is required). They must attend the Access Course organized by the University College, and pass the Examination which entails General Paper, English Language, and Mathematics, with an average score of 60%.

Post Diploma/HND Candidates
The Admissions Committee will assess candidates with Diploma and HND with regard to the curriculum content of their programme on a case-by-case basis and place them at the appropriate level (Level 200 or 300)

Professional Candidates
Candidates who possess ACCA part I, CA part II will be admitted to level 200 provided they pass the English Language examination.

All applicants seeking placement at the levels other than level 100 will be made to register and read all compulsory PROFESSIONAL EDUCATION and GENERAL (English-related) courses.

General Certificate of Education (GCE) Advance Level Applicants
Applicants must have passes in three subjects (at least one of the passes should be grade D or better). Also, the applicants must have credit passes (at least Grade 6) in five (5) GCE ordinary Level including English Language, Literature-in-English, Mathematics and Science subject or General Science (for a non-science student) and an Arts Subject (for science student).

Post Diploma students
A good Diploma in an English-related programme (a minimum of second Class Lower Division or better) obtained from a recognised tertiary institution with at least (2) years post qualification teaching/working experience.

Foreign qualifications
All foreign qualifications should be referred to the National Accreditation Board (NAB) to determine the eligibility for admission and evaluation of their certificates.

Ghanaian Students
All applications for admission should be made on the prescribed forms obtained from the University College or the University’s official Website, (www.gbuc.edu.gh).
Completed application forms should be submitted together with three passport-sized photographs and certified copies of student’s results slip and certificates within the prescribed period of time to the Registrar of the University College.

BGE 101    Communications Skills I
This course develops academic skills in critical reading, critical academic writing and public speaking, thinking that students need to perform well in academia and industry. Readings may cross disciplines, genres, and cultures.  Students will write essays that display focus, organization, appropriate style, and technical control.  Students will be able to develop skills in critical thinking and close reading of texts and respond to written and oral forms to assigned topics in relation to business context.  Students will be able to explain parts of speech and their grammatical functions.
BGE 102    Communications Skills II
The course provides students the opportunity to gain practice in making decisions involving selection and organization of communication content, in choosing an appropriate medium for presentation of information, and developing an effective writing style. The course includes the study of the theory of business communication, including communication models, general semantics, and the causes of miscommunication. Students will be able to develop and apply skills of oral presentations, discussions, writing compositions, curriculum vitae, minutes and report writing.  Students will also be able to apply theories and principles of communication and use appropriate skills in interpreting and answering oral and written questions in tests, examinations and other contexts.
BTM 102    Introduction to Worldviews
This course is an introductory study of the different types of worldviews and philosophies and their evaluation from a biblical Christian standpoint. The course is designed to equip students identify different worldviews and cultures of the world, have the right understanding of the places of worldview and culture in communication and all other aspects of human relationship.  The course is in three parts. Firstly the student will be introduced to a comparative study of the worldviews of the major world religions (African Traditional Religions, Judaism, Christianity, Islam, Hinduism, and Buddhism). This will be followed by an examination of the African cultural and Western scientific worldviews. Then thirdly, a basic analysis of the worldviews of subjects as diverse as theology, ethics, law, biology, psychology, sociology, economics, politics and history will be conducted. Students will be able to identify the different worldviews and cultures of the world. They will also be able to have the right understanding of the place of worldview and culture in communication for facilitating all aspects of human relationships including the provision of health care and all kinds of care giving.
BGE 103    Introduction to Human Resource Management
This is an introductory study of the principle of Human Resource Management in public and private institutions.  The course examines human resource policies including staffing, training, job analysis and evaluation, compensation, employee development, union relations and government requirements.  It also stresses the human resource aspects of recruitment, selection and placement, performance appraisal and compensation.  Also highlighted are ethical responsibilities and the influence of Ghanaian culture in human resource management practice.
BGE 104    Introduction to Entrepreneurship
The course provides maximum practical, hands-on knowledge designed to provide the future business owners with the essential tools that allow them to quickly master the most essential issues involved in starting and managing a successful new business venture.  The course deals with the basic concepts and techniques needed by entrepreneurs in evaluating business opportunities, assessing and acquiring needed resources, managing a growing business, and harvesting value. Also highlighted are ethical responsibilities and the influence of Ghanaian culture in entrepreneurship practice. Students will be able to identify the roles of the HR manager, explain the functions of human resource manager in an organization and identify the principles of effective compensation and benefit system design and how they impact employee motivation, productivity, business viability and fairness
BGE 105    Introduction to Information Technology Application
This course examines technical and non-technical aspects of microcomputer systems with emphasis on applications software and its relationship with computer hardware. Various applications software including word processing, electronic spreadsheets, database management systems, graphics, Internet and data communications will be covered. This course will provide students with the ease to drive a computer with the same ease as they might drive a car. This course will also help to equip students raise the general level of competency in IT, improve productivity at work, reduce user support costs, enable employers to invest more efficiently in IT and ensure that best practice and quality issues are understood and implemented. Students will be able to identify and apply both the technical and non-technical aspects of the microcomputer. They will also be able to deploy various applications such as the word processor, electronic spreadsheets, presentation slides, and simple databases for personal and official duties.
BGE 107    Introduction to Sociology
The course seeks to introduce students to basic concepts, schools and methodology in Sociology.  Emphasis will be placed on culture, socialization, social interaction, social structure, social groups/organizations, social deviance, stratification, social inequality, the family, religion, education, economic institutions, political institutions, population and social change. The preceding will lead to the development psychological perspective of human behaviour in business organizations. Students will be able to explain the basic concepts in sociology, discuss the importance of theorizing and to think critically and to appreciate global trends in the business world. Students will also be able to identify the major sociological perspectives of human behaviour in business organizations.
BGE 108    Introduction to Psychology
The course seeks to introduce students to basic concepts, schools and methodology in Psychology.  Emphasis will be placed on developmental psychology, personality psychology, social psychology, organizational psychology, health psychology, human sexuality and psychology of religion. The preceding will lead to the development of a psychological perspective on human behaviour in business organizations. Students will be able to identify the major perspectives in psychology to enable them understand the many different individuals who work in an organization. They will be able to explain psychological learning theories in human development.
BGE 109    Functional French I
This course provides basic level study of conversational French using an interactive approach to develop listening and speaking skills. Topics include consonants, vowels, diphthongs, word stress, sentences stress, intonation, conversational patterns.  The use of the preceding in business circles will be emphasized. The student will be able to request someone to do something, formulate interdictions, give advice, and offer instructions in French. He or she will as well be capable of, among other things, explain a problem, put forward suggestions for solution, write instructions, rules and regulations, compose a short letter, and paraphrase in French.
BGE 110    Functional French II
The course provides a basic level study of written French using an interactive approach to develop reading and writing skills. Topics include: grammar, vocabulary, reading skills and writing skills. The use of the preceding in business circles will be emphasized.  The student will be able to request someone to do something, formulate interdictions, give advice, and offer instructions in French. He or she will as well be capable of, among other things, to explain a problem, put forward suggestions for solution, write instructions, rules and regulations, to compose a short letter, and paraphrase in French.
BGE 111 Personal Developments I
This course is primary designed to provide pragmatic study which will afford students the opportunity to create their own horizons by planning ahead towards their dreams. It will prepare each student to complete a personal plan that will include a personal vision statement. In addition students will be exposed to techniques in successful self management, successful problem solving and task management, people skills, and also how they should think outside the box. It will give students a real insight into the subject, and help them to understand themselves and others better, how to think differently and how to behave differently. The course therefore seeks to address student’s needs in their academic life and help to shape their ambitions, identify their skills and qualities for life time development through life applications, monitoring and evaluation. Students will be able to identify tools and resources for successful self-management, and develop techniques and approaches associated with successful problem-solving. They will also be able to have positive attitudes, creative thinking and problem-solving approaches associated with successful professional life.
BGE 112 Personal Developments II
This course will enable the students to enhance and expand current academic and life skills. The student will become more self-aware, learn to use and refine goals, job search, cover letter, resume, and mock interview to initiate the career planning process. Students are also taken through various types of employment and rudiments of business plan to enable those who may opt for self employment, especially after graduation. The principles learned in this course will allow the student to identify careers that suit his or her background, abilities and interests. Students with well-developed information skills and knowledge will have increased marketability in a variety of careers. In addition, students will be well trained in developing their career plans and skills and relationships necessary to pursue their post-graduation goals.  Students will be able to explain the various types of employment available to graduates. They will be able to develop an entrepreneurial business plan and identify the differences between external and internal creativity. They will also be able to highlight key components of writing cover letters, CVs and competence statements when applying for jobs.
BBA 115    Introduction to Accounting
The course seeks to introduce students to basic accounting knowledge and a distinction between book-keeping and accounting, and the scope and purpose of financial statements for external reporting. The course will cover topics such as the nature and functions of accounting, conceptual framework, analysis of transactions, application of the double entry principle, the accounting equation and balance sheet, users of accounting information, adjustment to final accounts, classification of accounts, cash and accounts receivable,  introduction to final accounts, valuation of inventories, tangible and intangible assets, current assets and current liabilities, subsidiary books, trial balance, and emphasis will be laid on cash book.
BBA 118    Introduction to Business Finance
This course is intended to provide a basic yet rigorous grounding in the major areas of financial management in companies and other organizations. Upon successful completion of this course, students would be able to appreciate financial-decision making process, develop the ability to make key financial management decisions, compute and interpret financial information, develop proficiency in valuing different financial securities, Topics include the firm and the financial manager, the time value of money,   valuing bonds and stocks, financial planning and analysis and net present value and other investment criteria. Students will be able to apply the main issues involved in making corporate and personal financial decisions.  The will also be able to explain the functions of financial markets and appreciate the trade-off between risk and return in investment decisions.
BGE 201 Quantitative Methods I
This is a business mathematics course to prepare students for the use of mathematics in business. The course covers basic algebra and arithmetic as well as the concepts of ratio-proportion, percentages, estimating, and graphics trade/cash discounts, mathematics of merchandising, inventory, simple/compound interest, consumer credit, differentiation, integration and linear programming. Students will be able to identify the major methods and concepts of basic algebra and arithmetic calculations. They will be able to also explain and calculate the ratio-proportion, percentages, estimating, and graphics in business mathematics.
BGE 202 Quantitative Methods II
This course aims to enhance student’s ability to analyze financial and economic data and thereby assist students in making decisions. It is a basic introductory course covering descriptive and inferential statistical techniques for business and economic decision making. Topics include measures of central tendency and dispersion, probability distributions, sampling distributions, confidence interval, hypothesis testing, simple linear regression, and correlation analysis index numbers and time series. The student will be able to explain how to organize data into frequency distribution and graphical presentation, examine the measurement of central tendency and dispersion and explain the use and application of probability concepts in business.
BBA 203 Principles of Micro Economics
This course will enable the student to apply economic concepts to personal and work related decision making by understanding the actions and choices of individuals and companies. The course provides an introduction to a core area of economics known as microeconomics. It considers the operation of a market economy and the problem of how best to allocate society's scarce resources. The course considers the way in which various decision making units in the economy (individuals and firms) make their consumption and production decisions and how these decisions are coordinated. It considers the laws of supply and demand, and introduces the theory of the firm, and its components, production and cost theories and models of market structure. The various causes of market failure are assessed, and consideration is given to public policies designed to correct this market failure.  The student will be able to articulate the basic economic problem faced by all human societies especially scarcity and choice. S/he will be able to define and explain the concept of opportunity cost and illustrate this concept graphically using production possibility frontier. He will also be able to identify the types of business units that operate in a market economy and define and understand the concepts of price, income, and elasticity of demand and supply.
BBA 204 Principles of Macro Economics
This course is designed to introduce classic macroeconomic issues such as growth, inflation, unemployment, interest rates, exchange rates, technological progress, and budget deficits. The course will provide a unified framework to address these issues and to study the impact of different policies, such as monetary and fiscal policies, on the aggregate behavior of individuals. These analytical tools will enable students to understand the recent experience of the Ghanaian economy and other countries and to address how current policy initiatives affect their macroeconomic performance. Emphasis is on the analysis of national income, economics stability, fiscal policy, money and banking, economic growth and international trade.  The student will be able to explain the distinction between active and passive policies, and ‘rules’ and ‘discretion’ in macroeconomic policy-making. He will also be able to define and understand monetary policy and fiscal policy and use the IS-LM and AD-AS models to analyze the effectiveness of fiscal and monetary policies under different assumptions.
BBA 205    Principles of Management
The course describes management functions in modern organization, the internal and external environmental factors affecting organizational efficiency, and the application of quantitative and behaviours science to management study. It focuses on the organization of management, managerial functions and operations, division of responsibility, vertical and horizontal theory, managerial leadership and personnel functions, business control and procedures, and basic management problems. It introduces students to the basic functions and general principles of management with special emphasis on the link between theory and practical skills in the management of organizations. Also highlighted are ethical responsibilities and the influence of Ghanaian culture in management practice.  The student will be able to explain the key elements of business organization and competing theories and models of the firm and its environment.  He will be able to discuss critical perspectives on the main functional areas of management and build a foundation of knowledge on different theoretical approaches to management.
BBA 206    Introduction to Marketing
The course seeks to build the awareness of and an understanding of the basic concepts and principles involved in marketing. It also introduces students to marketing terminology with precise definition. The course provides an adequate base for students to move on to practical application of marketing through objective analysis and development of appropriate strategies and marketing plans. Also highlighted are ethical responsibilities and the influence of Ghanaian culture in marketing practice. The student will be able to explain role(s) of marketing in business operations and discuss different organizational philosophies about marketing. He will be able to build a strong knowledge in marketing fundamentals and discuss how marketing is changing and the importance of being a customer focused company.
BTM 111 Christology
This course surveys the portraits of Jesus Christ and the presentation of this teaching and ministry in the four biblical Gospels.  Some attention is given to the “guest of the historical Jesus” and its contemporary manifestation and status in biblical study.  The course thus gives in-depth studies about the deity and humanity of Christ, his teachings and ministry to the marginalized in the society, death and resurrection. As an intellectual approach to the facts of Christianity and for that matter to the personality and teachings of Christ, the study includes how other religions: Non – Christian Religious, Non- Christian cults, Occults, and Secular Religions see Jesus.  Students of this course are guided to reflect on these facts about Christ and how they inform their worldviews, relationships, beliefs and other existential realities especially in the African context. Students will be able explain Christology with biblical examples. They will be able to discuss the orthodox truths about Jesus’ person, nature, teachings and work as well as discuss the intellectual and spiritual importance of Christology.
BBA 208    Organizational Theory and Behaviour
This course is concerned with understanding, explaining, and predicting how to best structure an organization to fulfill its goals.  Since human resource considerations are essential element of every structural decision, the subject involves an in-depth study of people from two perspectives: “micro” – as individuals or small groups and “macro” – focusing on the whole organization or major units thereof.  Topics include individual behaviour and motivation, applied motivation practices, perception and personalities, work attitudes and values, decision-making, team processes, power and politics, conflict and negotiation, leadership, organizational change and development, organizational culture, and organizational structure and design.
BBA 209    Business Law I
The course objective is to provide student with practical knowledge of legal principles and issues that arise in business.  Businesses are subject to employment and contract disputes, negligence claims, regulatory compliance, and other legal issues, yet many business owners and managers are ill equipped to identify legal risks before they arise.  Without legal sophistication, business cannot strategize to prevent problems from occurring or, at least, from spiraling out of control.  While litigation is an inevitable cost of doing business, it is controllable.  Students will develop the ability to spot potential legal problems and manage risks, enhancing their marketability to the businesses that employ them, and enhancing their effectiveness as entrepreneur. Topics include the nature and sources of law, court systems and procedures, agency, torts, contract, formation of partnership, dissolution of partnerships, government regulations of business, contracts and sales agreements, the legal aspects of international business.
BBA 210    Business Law II
The course objective is to provide student with practical knowledge of legal principles and issues that arise in business.  Businesses are subject to employment and contract disputes, negligence claims, regulatory compliance, and other legal issues, yet many business owners and managers are ill equipped to identify legal risks before they arise. This is a study of the law relating to the operation of companies. Topic include promotion and pre-incorporation contracts, registration of companies, corporate entity theory, incorporation, capacity of companies, ultra vires, corporate gifts, insider trading, take over and mergers, rules and regulations governing meetings. Students will develop the ability to identify legal issues, enhance critical-thinking and legal reasoning through interactive lectures, case studies, group work and illustrations of the general principles of business law. Students will be able to explain employment and contract dispute, negligence claims, regulatory compliance and other legal issues. They will also be able to discuss corporate entity theory and rules and regulations governing meetings and contracts.
BBA 211    Corporate Social Responsibility and Ethics
Philosophically, models of a responsible society would have companies doing their bit to contribute towards a just and fair society, alongside the contributions of other institutions such as the family and the church. More pragmatically, commercial organizations need to take account of society’s value because if they do not, they may end up isolated from the values of the customers, employees and investors that they seek to attract. The objective of this course is to enable students understand the social responsibility and ethical standards business organizations should demonstrate topics to be covered include: Best practices used by companies to engage in socially responsible business, Responsibilities of business towards: External interest groups – government agencies, pressure groups, customers, suppliers, creditors, debtors, NGOs .  Internal interest groups – employees, shareholders etc.  Other topics include: Morality – acceptable standards of business conduct, moral values, etc.  Deceit, dishonesty, justice, human rights and dignity, truthfulness; law relating to ethical business practices e.g. consumer safety and protection etc.
BBA 212    Principles of Accounting
The course describes the meaning of accounting concepts, principles, policies, conventions and standards.  It also describes different accounting concepts and accounting conventions and common practices which are universally followed in recording and presenting accounting information of the business entity.  The course will also consider topics such as departmental accounts, bank reconciliation statement, depreciation accounts, control accounts, suspense accounts , income and expenditure and final accounts with detailed adjustments such as provision for bad debts and doubtful debts, accrued expenses, depreciation and advanced prepayments and international financial reporting system (IFRS).
BBA 301 Management Information Systems
The course presents a framework for the understanding of the role of MIS in organizations. The course includes related terminology and concepts, organizational information requirements and database and systems development principles. It helps students to understand, evaluate, and appreciate the role of management information systems in today’s business world, primarily from the end-user, managerial perspective. This course also provides a comprehensive knowledge on fundamentals of management information systems, and their effects on an organization’s operations, employees, competiveness, and efficiency. It is taught from the non-technical user perspective of the undergraduate business student for whom information systems is a vital tool for professional successes.

BBA 302 Governance & Leadership
A study of the knowledge, attitudes, skills and experiences required for successful governance and leadership in society. The course aims at developing skills for successful leadership in students and introducing them to the basic elements of good governance and democratization. The place of power and influence as well as measures to effectively manage these factors with special reference to the Ghanaian society will be addressed. Issues to be dealt with include governance and leadership philosophies, theories, models, styles, functions, temptations and ethics.
BBA 303 The Economy of Ghana
The course is an introductory course on the nature of economics as a science of the choices made in response to problems of scarcity. It deals with issues such as demand and supply, production, market and competition, measurement of economic growth, inflation, employment and unemployment. These concepts will be applied to the economy of Ghana taking into consideration the historical development of Ghana.
BBA 304 Business Research Methodology
The course covers the use of scientific methods of research and writing evaluation. Students gain hands-on experience in conducting research and writing reports in the APA style. Students will also review and assess current published literature. The course materials will form a major of the project work. Topics covered include an overview of research process, namely, problem formulation, research design or methods, exploratory or conclusive research, hypothesis formulation and testing, descriptive and experimental research, data collection and analysis, findings and conclusions, recommendations and suggestions.
BBA 305 Financial Accounting I
An introduction to financial accounting concepts and their application in the accounting process for business organizations. Specific topics covered include correction of errors and suspense accounts, manufacturing accounts, accounting for non-profit organizations (e.g. clubs and societies), accounting ratios, business acquisition, full disclosures in financial report and events after balance sheet date.
BBA 306 Business Internship
This course provides the student with supervised on-the-job experiences in various aspects of the business profession. The goal is to enable the student to apply the knowledge, attitudes and skills he/she has acquired so as to enhance his/her rational ability and professional competence. It is a time of learning by doing. The student is required to undergo practical experience complementing his/her area of specialization through special arrangements with a business enterprise during the long vacation prior to the final year. The internship period is eight weeks. Departmental approval and consent of Faculty Advisor are required. At the beginning of the internship, students will complete a form stating the expected outcomes of the internship and at the end of a written evaluation is to be done by the student, the supervisor and the Faculty Advisor.
BBA 307    Cost Accounting
The course covers Cost Accounting theory and practice.  It entails the study of accounting within the manufacturing and merchandising environment. Topics covered include: introduction to cost accounting, costing terms and terminologies, accounting for materials, accounting for labour, accounting for overheads, marginal and absorption costing.  Specific topics emphasized are job-order and process costing; standard costing; standard costing and variance analysis; absorption and direct costing; budgetary procedures; cost/volume profit analysis; and capital budgeting techniques.  
BBA 308    Financial Accounting II
This is a continuation of Financial Accounting I.  Specific topics covered include purchase of sole trader business, consignment account, joint venture accounts, royalty accounts, branch accounts, hire purchase accounts, investment accounts, accounting for leases, bills of exchange, with emphasis on corporate financial accounting and reporting.

BBA 309 Managerial Economics
The purpose of this course is to provide students with a basic understanding of the economic theory and analytical tools that can be used in decision making problems. Students who successfully complete the course will have a good understanding of economic concepts and tools that have direct managerial applications. The course will sharpen their analytical skills through integrating their knowledge of the economic theory with decision making techniques. Among the topics covered in the course are: the fundamentals of managerial economics, demand theory, quantitative demand analysis, price determination in alternative market structures, production and cost functions, and decision making under uncertainty, basic oligopoly models and game theory.
BBA 312    E-Commerce
The course introduces and discusses the ways in which organizations create and distribute information, market products and manage organizational units on the internet using online commerce techniques. Topics treated or covered include E-commerce management principles, management of different types of organization, integration of human and information technology resources. Students are exposed to the management of business unites to implement technological marketing and the development of new managerial roles in the e-commerce environment.
BBA 336    Managerial Accounting
The aim of this course is to develop the knowledge of the application of management accounting techniques to support the management process of planning, controlling and decision making. Topics include short term decision making, nature of internal reporting, management information requirement and investment appraisals. It also focuses on budgeting and budgetary control, and reporting systems and the use of financial information in management decision.
BBA 401    Project Work
The purpose of this course is to provide students with an opportunity to build on or extend interests developed in other areas of education by undertaking an independent research project in a collaborative learning environment. The project must clearly represent 6 units of credit and be a small-scale research project. This course is being offered to provide students with an opportunity to undertake a small-scale research in a specific area of education of their choice. The course will also enable students to develop a deeper reflective approach to education and give them a foundation in working autonomously with guidance from an academic supervisor.
The project work shall consist of both library and field research work consisting of a statement of the problem, literature review, and completed work shall be between 10,000 and 12,000 words. It is expected that the project work will be published if it is a work of distinction.  
BBA 402 Project Work II
This is a continuation and completion of BBA 401
BBA 403    Operations Management
This course covers the broad range of activities performed in the production of a good or service. It focuses on a study of the various aspects of managing the production and operational functions of manufacturing and service organizations. Topics discussed entail scheduling, forecasting, inventory control, quality control, work measurement, methods improvement, facilities layout, plant location, operation strategy, and project management.  
BBA 404    Strategic Management
The course involves the analysis of business through the application of the principles of accounting, communications, economics, finance, management, marketing, quantitative methods, and related disciplines. It also covers the development of business plan.  
BBA 405    Financial Accounting III
This course builds on Financial Accounting I and II. Specifically, it deals with the special issues related to accounting for partnerships and companies’ accounts. Topics covered include definition, introduction and laws in relation to formation of partnerships; admission of partnerships; revaluation of accounts; dissolution of partnership including piecemeal realization accounts; accounting for goodwill: definition, factors to consider and methods of valuing goodwill; amalgamation and retirement of partnership. It also focuses on issue of shares and redemption of shares and debenture and final accounts of companies.
BBA 406    Financial Accounting IV
This is the final course in Financial Accounting series in undergraduate accounting programme. It deals with accounting for groups of companies or consolidated financial statement within a global ownership perspective. Topics covered include consolidated financial statement, Financial statement of specialized entities (Banks and Insurance Companies). Construction contracts IAS 11 and Inventory IAS 2.
BBA 407    Auditing & Assurance
The course covers a study of the underlying theory of financial auditing and procedures for use both in private and public accounting.  It emphasis on internal controls, generally accepted auditing standards and procedures, ethics of professional accounting, practical working techniques, and the role of auditor judgment in developing working papers and reports. The course builds on the foundations of Auditing and Assurance.  It covers advance issues in the five areas of auditing (audit environment, auditing concept, audit engagement and planning, auditing tools and techniques, and reporting responsibilities), and applies these principles to special investigation. These include areas such as auditing, auditing functions of systematically and objectively evaluating evidence and making report and the evidence and general internal control structures.
BBA 408    Taxation
A study of the tax concepts and issues involved in an individual's employment and personal life, and in sole proprietorships, property transactions, tax administration and tax practice. Its emphasis is on specific problems through actual preparation of individual, partnership and corporate returns using current tax forms of Internal Revenue Services. Regulatory and ethical issues are incorporated into the discussions.  
BBA 409    Financial Management
The course gives students the fundamental concepts and tools underpinning modern finance theory and practice.  This course provides a rigorous introduction to the fundamentals of modern financial analysis and their applications to business challenges in capital budgeting, project evaluation, corporate investment and financing decisions and basic security analysis and investment management.  The major topics to be covered are: the time-value of money and net present value rule; the impact of uncertainty on securities such as stocks and bonds, portfolio theory; and pricing models such as the Capital Asset Pricing Model and Arbitrage Pricing Theory; capital budgeting and corporate financing decisions; and the pricing of options and other corporate liabilities.
BBA 411    Public Sector Accounting
This course focuses on the concept and practices to which public sector transactions are recorded, presented and analyzed for financial reporting in governmental and not-for-profit institutions.  Topics include Public sector budgeting, Government Stores, Fund Accounting, Accounting salaries and pensions, Public Procurement, Public Private Partnership and Ghana Integrated Financial Management Information System.  Also covered are the preparation of financial statements for Consolidated Fund, MMDA’s and MDA’s.
BBA 412    International Accounting
This course introduces students to the concept of group and the objective of consolidated financial statements, methods, which could be used to prepare group account, intra-group transactions, fair value adjustment, associated and joint ventures, mergers and acquisitions.  Other topics include legal and regulatory system of accounting, international accounting standards, accounting for foreign currency transactions.
BBA 413     Financial Reporting
This course focuses on regulatory framework for the preparation and presentation of corporate financial statement. Topics include Accounting policies, changes in accounting estimates IAS 8, Events after reporting Period IAS 10, Revenue IAS 18, Statement of Cash Flow IAS 7, Income Statement and Value Added Statement and Analysis and Interpretation of Financial Statements of Entities.
BBA 437     Risk Management & Insurance
A presentation of general principles of insurance and their application to personal and business situations, and risk management methods applicable to personal and business situations. Fundamentals of the major types of insurance, including life, property, accident and health, automobile and workmen’s compensation will be covered. Other topics include risk regulations; risk management process; risk models; market risk; credit risk models; risk management tools as an integral part of corporate financial decision and management.

Staff

Full-Time Faculty
Wiafe Nti Akenten, KNUST, Kumasi, MBA (Accounting), 2010, Lecturer
Stephen Adu, , KNUST, Kumasi, MBA (Accounting), 2012, Lecturer
Emmanuel Asuah Dadzie, KNUST, Kumasi, MBA (Accounting), 2011, Lecturer      

Part-Time Faculty
Prof. Kwame A. Frempong, Acadia University, USA, Ph.D (Accounting), 2004, Professor
Dr. John Opoku, University of Sheffield, UK, Ph.D (Management), 2009, Snr. Lecturer
Osei Yaw Adjei, University of East London, UK, MBA (Accounting), 2009, Lecturer
Ambrose Apraku, Gotenberg University, Sweden, M.Sc (International Accounting), 2007, Lecturer

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