Departement of social science and management

Bachelors degree in economics and management

Option : BME
UCAC/ICY/FSSG
Teaching unit BASIC TOOLS
Course FINANCIAL ANALYSIS ONE
C TP
Code TD/TP Crédits Statut
M E
BME 3
APDC
15 15 15 3
28
Interest This is an introduction to the basic principles underlying financial accounting and
reporting. The
course focuses on the use of accounting information as a basis of making decisions
by external
decision makers. It also prepares the learner on the use and preparation of the
basic financial
accounting statements; the Statement of financial position, Statement of
Comprehensive income,
Statement of Owners equity and Statement of cash flows as well as their
interpretation
This is an introduction to the basic principles underlying financial accounting and
reporting. The
course focuses on the use of accounting information as a basis of making decisions
by external
decision makers. It also prepares the learner on the use and preparation of the
basic financial
accounting statements; the Statement of financial position, Statement of
Comprehensive income,
Statement of Owners equity and Statement of cash flows as well as their
interpretation
This is an introduction to the basic principles underlying financial accounting and
reporting. The
course focuses on the use of accounting information as a basis of making decisions
by external
decision makers. It also prepares the learner on the use and preparation of the
basic financial
accounting statements; the Statement of financial position, Statement of
Comprehensive income,
Statement of Owners equity and Statement of cash flows as well as their
interpretation
The aim of this course is to provide participants with the skills to analyze the
financial statements of companies in order to carry out an overall effective appraisal.
Annual reports from local companies are used to analyze their balance sheet, income
statement and cash flow statement. This is a highly interactive course where case
studies and exercises are used to illustrate key learning points, allowing
participants to apply the concepts acquired during the course to real-life scenarios.

This course introduces students to cost accounting concepts and procedures. An

 effective cost accounting system provides information that can impact operational
and financial performances of an entity. Students will learn how cost accounting
information is developed and used for various purposes in different types of business
entities. We will examine the role that cost accounting plays in measuring, analyzing
and reporting information that relates to the cost of obtaining and using an entity’s
resources. Students will learn ways of assigning various costs such as direct costs,
indirect costs, fixed costs, variable costs, inventorial cost and period costs.
UNIVERSITY OF NAIROBI
SCHOOL OF BUSINESS
DEPARTMENT OF FINANCE AND ACCOUNTING

COURSE TITTLE: FUNDAMENTALS OF FINANCIAL ACCOUNTING 1

COURSE CODE: DAC 111
LECTURERS: DR WINNIE NYAMUTE
SEMESTER: MAY –AUGUST 2018
COURSE OUTLINE
A. COURSE OBJECTIVES
This is an introduction to the basic principles underlying financial accounting and
reporting. The
course focuses on the use of accounting information as a basis of making decisions
by external
decision makers. It also prepares the learner on the use and preparation of the
basic financial
accounting statements; the Statement of financial position, Statement of
Comprehensive income,
Statement of Owners equity and Statement of cash flows as well as their
interpretation
The student should by the end of this course be able to:
- Understand the fundamentals of financial statements, including how the
statements link and the key
- Analyze the balance sheet of companies and assess their position
- Analyze the income statement of companies and assess their performance
Objectives
- Carry out ratio analysis and assess the drivers of performance
- Analyze the cash flow statement of companies and assess the cash flow
drivers
- Carry out an overall appraisal of a company based on financial and operating
data
Upon completion of this course, students will acquire the knowledge and skills to:
- Understand the fundamentals of financial statements, including how the
Expected learning statements link and the key
outcomes - Analyze the balance sheet of companies and assess their position
- Analyze the income statement of companies and assess their performance
- Carry out ratio analysis and assess the drivers of performance
Organisation of This course would focus on;
course and lecture - Understand the fundamentals of financial statements, including how the
indicative statements link and the key
- Analyze the balance sheet of companies and assess their position
- Analyze the income statement of companies and assess their performance
- Carry out ratio analysis and assess the drivers of performance
- Analyze the cash flow statement of companies and assess the cash flow
drivers
 - Carry out an overall appraisal of a company based on financial and operating
data
Solve as many accounting exercises as possible after each chapter
Create class work and supervise
Lecturing
Follow up students with home assignment
Approche
Use real accounting examples to situate students
Support disponible oui X non
Mode of  Continuous assessment and class participation (calculated on 30%) and
evaluation  Final examination (calculated on 70%)

 Dessler, G., Chhinzer, N., & Gannon, G. (2019). Management of human

Reference
resources: The essentials, [Access code for MyLab Management & e-
material
textbook] (5th Canadian ed.)