From the Curriculum send by MoSHE

Graduate Profile and Professional Profile

Graduate Profile

Upon graduate from the program, the graduate from BA degree in Accounting and
Finance should have accounting and finance knowledge and understanding that enable
them to:

1) Prepare, analyze, and interpret financial statements competently;

2) Audit financial statements and the underlying accounting systems,
3) Identify, measure, gather, analyze, interpret and communicate cost and other types
of information to the management;
4) Identify, anticipate and control risks both in manual and computerized accounting
systems;
5) Analyze and design accounting information systems, and use computer applications
in business transaction cycles;
6) Develop the specific skills, modes of analysis and institutional background useful to
work in finance areas for profit-making businesses or not-for-profit enterprises
7) Establish and manage their own business;
8) Conduct accounting and finance related research and form linkage with various
accounting and finance research based institutions;
9) Manage clerical activities like, keeping general accounts, records and reports;
payroll processing and billings.
10)Prepare tax return and perform tax plan
11)Internalize and appreciation for the role of ethics in both the profession and the
business world.
12)Ready for furthers studies & trainings.

1.1. Professional Profile

With additional training and work experience, the graduates of the program can pursue
careers and render professional services in the areas of accounting and finance in various
forms of organizations ranging from private, governmental and non-profit entities. After
successful compilation of the four years undergraduate program of accounting and
finance, students will be able to be:-

 Perform clerical activities

 Work as a cost and managerial accountant
 Perform audit and other assurance services
 Design and implement computerized and manual accounting systems
  Provide consultancy services
 Perform project evaluation and control.
 Prepare and control budget
 Manage financial resource and risk exposures of business firms
 Prepare tax return, work as internal revenue agents and tax administrator
 Run brokerage & dealer firms and investment banks;
 Prepare and communicate financial and non financial information
 Conduct scientific researches in the area of accounting and finance.

Comments and Issues to note on the Curriculum from MoSHE by AAU

1. The IFRS/IPSAS tailored graduate profiles were excluded. Better to contextualize

to IFRS/IPSAS where relevant
2. The program is Accounting and Finance but Finance and capital market related
issues are not sufficiently addressed in the profile.
3. The Managerial skills that graduates would acquire are excluded. The profile
should reflect the managerial skills that could be acquired in line with the modules
included in the curriculum.
4. The profile should incorporate issues that help graduates to acquire necessary
skills in Business Communications
5. Generally, the way the gradual profile are describe appears to be too detail and
looks list of activities instead of broad profiles to be acquired after completion of
modules.

Proposed Graduate profile by AAU-Accounting and Finance Department

Graduate Profile

Upon graduate from the program, the graduate from BA degree in Accounting and Finance
should have accounting and finance knowledge and understanding that enable them to:

1) Account transactions and events, and prepare financial statements as per International
Financial Reporting Standards (IFRS);
2) Analyze and interpret financial statements and reports prepared in accordance with the
requirement of International Financial Reporting Standards (IFRS) ;
 3) Identify, measure, gather, analyze, interpret and communicate cost and other types of
information to management for planning, control, performance measurement, and
decision making related to pricing, operating, investing, and financing activities;
4) Analyze and design accounting information systems, and use computer applications in
business transaction cycles;
5) Account transactions and events, and prepare financial statements for not-for-profit
organizations as per International Public Sector Accounting Standards (IPSAS)
6) Audit financial statements and the underlying accounting systems, controls and records,
and express an independent professional opinion about them as per International
Standards for Auditing (ISA);
7) Identify and anticipate control risks both in manual and computerized accounting
systems, and to suggest and establish better controls to safeguard business resources from
risk exposures of illegal acts;
8) Analyze information on corporate finance so as to make investment and financing
decisions that basically create firm values and shareholder value.
9) Possess the necessary knowledge and skills as applicable to capital markets and financial
institutions and system.
10) Apply theoretical knowledge in practical situations in financial market data analysis
11) Develop the specific skills, modes of analysis and institutional background useful to
work in finance areas for profit-making businesses or not-for-profit organizations;
12) Apply the knowledge and skills acquired to establish and run their own business;
13) Apply theoretical knowledge in practical situations in Managing organizations and
business administration
14) Manage financial resource and risk exposures of business firms, manage financial
institutions, analyze investment opportunities and execute professional services in
investment institutions, brokerage & dealer firms and in investment banks;
15) Apply theoretical knowledge in practical situations in communication and demonstrate
excellent communication and interpersonal skills in Business administration..
16) Conduct accounting and finance related research and to form linkage with various
accounting and finance oriented and research based institutions both locally and abroad.
17) Prepare tax return and perform tax plan in accordance with the relevant tax laws and
accounting requirements
18) Internalize and appreciation for the role of ethics in both the profession and the business
world.
19) Ready for furthers studies & trainings.

Professional Profile

With additional training and work experience, the graduates of the program can pursue careers
and render professional services in the areas of accounting and finance in various forms of
organizations ranging from private, governmental and non-profit entities. After successful
compilation of the three years undergraduate program of accounting and finance, students will
be able to be:-
 Accounting clerks: Keeping general accounts, records and reports; payroll processing and
billings; Perform cost and managerial accounting and control, data generation and
supervisions; Disbursement voucher process and control; and bank reconciliation and
banking activities;
 Cost analysts: keep accounts of product costing and provide other relevant cost
information
 Auditor both internal and external: Work as an assistance auditor (both internal and
external ); Pre-audit inspection and investigation; Operational audit, partial financial
audit, cash audit, compliance audit, branch audit, interim reports audit, advance
clearance;
 Tax specialists- prepare tax return, work as internal revenue agents and tax administrator.
 Information system designer and manipulator-Generating information which is of
financial and non-financial in nature necessary for management; and analyzing,
designing and installing accounting systems (manual or computerized).
 Financial management –running revenue and expenditure management capital
investment decisions; risk and insurance management and budgeting
 Financial analyst: financial planner, investment advisor, project coordinator; rendering
financial consultancy services.