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1. Objectives The proposed Programme of Studies aims at providing students with the knowledge, understanding and skills relating to accounting practices and theory but with an added emphasis on information systems. This proposal is geared towards supplying professionals to the business and advisory services sector. In particular, Accounting with Information Systems graduates will: (i) (ii) 2. propose IT-related solutions to deal with the provision and management of information within an enterprise for decision-making and control purposes; and be better equipped for external and internal audit assignments, given that most accounting and finance functions in most enterprises/organizations are IT-based.
General Entry Requirements In accordance with General Entry Requirements for admission to the University for Undergraduate Degrees.
Programme Requirement A Pass in Mathematics at Advanced Level.
Minimum Requirements for Awards (i) Degree Award
Core & Elective Structure CORE MODULES Finance & Accounting Computer Science & Engineering Mathematics Law Management GEM ELECTIVES TOTAL Credits 54 36 3 12 3 6 3 117
For the degree award all core modules prescribed by the department must be completed. (ii) Diploma Award The diploma is provided as a possible exit point in the programme. A student may opt for a Diploma in Accounting with Information Systems provided s/he satisfies the minimum requirements, as specified below.
Structure Finance & Accounting Computer Science & Engineering Law Mathematics Management Total Credits 30 18 6 3 3 60
Programme Duration Diploma: Degree: Normal 2 years 3 years Maximum 3 years 5 years
8. expressed as %) with details as follows (unless otherwise specified): Each module will carry 100 marks and will be assessed as follows (unless otherwise specified): Assessment will be based on a written examination of 2-hour (for a semester module) or 3-hour (for a yearly module) duration and continuous assessment carrying a range of 20% to 30% of total marks except for the following module: Module DFA 2202(3) . There are continuous assessments over the period of two semesters and the written examination will be of a duration of 3 hours for a yearly module of 6 credits.Research Methods for Finance and Accounting Continuous Assessment 50% (15% for class/lab test and 35% for individual assignment) Written Examination 50% For a student to pass a module. Minimum 18 credits subject to Regulation 5. Such requirement may be waived for part-time students currently in employment.e. 2 . Credits per Year: Maximum 48 credits. Practical Training (ACF 3000) of at least 4 months’ duration must be satisfactorily completed for the award of the degree. an overall total of 40% for combined continuous assessment and written examination components would be required without minimum thresholds within the individual continuous assessment and written examination. Some modules in the structure are run over 15 weeks and carry 3 credits. Submission Deadline for dissertation: Final copy: Mid March in the final year of the programme. Minimum Credits Required for Degree Award: 117 Assessment Each module will be assessed over 100 marks (i. The assessment of such modules will consist of continuous assessment and an examination of a duration of 2 hrs at the end of the semester in which the module is run. Most modules in the structure are yearly modules which are taught over a period of two semesters and examined at the end of the second semester only.6. 7.
BSc (Hons) Accounting (Minor: Information Systems) CORE MODULES Code ACF 1002(1) DFA 1000Y(1) DFA 1001Y(1) DFA 2000Y(3) DFA 2003Y(3) DFA 2104Y(3) DFA 2202(3) DFA 3000Y(5) DFA 3021Y(5) LAWS 1007Y(1) LAWS 2005Y(3) CSE 1002Y(3) CSE 1004Y(1) CSE 1006Y(1) CSE 2002Y(3) CSE 2009Y(3) CSE 3003Y(5) DFA 3099Y(5) MGT 1111(1) DFA 1201(1) ACF 3000 Module Name Principles of Finance Principles of Financial Accounting Cost and Management Accounting Financial Reporting Auditing Principles & Practices Taxation Research Methods for Finance and Accounting Advanced Financial Reporting Financial Management and Control Foundations of Mauritian Law Law of Associations Programming Methodology Structured Systems Development Introduction to IS Database Systems Web Technologies with Multimedia Information Systems Advanced Concepts Dissertation Organisation and Management Financial Mathematics Practical Training Hrs/Wk L+P 3+0 3+0 3+0 3+0 3+0 3+0 3+0 3+0 3+0 3+0 3+0 2+2 2+2 2+2 2. List of Modules .E 3+0 - Credits 3 6 6 6 6 6 3 6 6 6 6 6 6 6 6 6 6 6 3 3 0 ELECTIVE MODULES ACF 3003(5) DFA 3004(5) ACF 3210(5) Advanced Auditing Advanced Taxation Company and Business valuation 3+0 3+0 3+0 3 3 3 Note: All 3-credit modules are run over 15 weeks and exams are scheduled at the end of the semester in which the module is run.9.5+1 2+2 3+0 D. 3 .
000 words. This dissertation should start in Year 3.10. These are 3-credit modules which will be run during and examined at the end of the second semester. carrying 6 credits. Note 2: Students will have to complete a minimum of one (1) General Education Module (GEM) over the three years of Programme of Studies.000 to 12. 4 .E.5+1 2+2 3 6 6 6 3 6 6 Module Name Hrs/Wk L+P Credits 3+0 3+0 2+2 2+2 2+2 3+0 D. 3+0 6 6 6 6 6 6 3 3 Module Name Hrs/Wk L+P Credits Note 1: It is compulsory for students to complete a dissertation of 10.BSc (Hons) Accounting (Minor: Information Systems) Modules carrying asterisk(s): * ** These are 3-credit modules which will be run during and examined at the end of the first semester. List of GEMs will be posted on Faculty Notice Boards at the start of every semester. Programme Plan . YEAR 1 Code CORE DFA 1000Y(1) DFA 1001Y(1) CSE 1002Y(3) CSE 1004Y(1) CSE 1006Y(1) LAWS 1007Y(1) MGT 1111(1) DFA 1201(1) Principles of Financial Accounting Cost and Management Accounting Programming Methodology Structured Systems Development Introduction to IS Foundations of Mauritian Law Organisation & Management* Financial Maths* YEAR 2 Code CORE ACF 1002(1) DFA 2000Y(3) DFA 2003Y(3) DFA 2104Y(3) DFA 2202(3) CSE 2002Y(3) CSE 2009Y(3) Principles of Finance* Financial Reporting Auditing Principles & Practices Taxation Research Methods for Finance and Accounting** Database Systems Web Technologies with Multimedia YEAR 3 Code CORE DFA 3000Y(5) DFA 3021Y(5) LAWS 2005Y(3) CSE 3003Y(5) DFA 3099Y(5) ELECTIVES ACF 3003(5) DFA 3004(5) ACF 3210(5) Advanced Financial Reporting Financial Management and Control Law of Associations Information Systems Advanced Concepts Dissertation CHOOSE ONE FROM Advanced Auditing** Advanced Taxation** Company and Business Valuation** 3+0 3+0 3+0 3 3 3 3+0 3+0 3+0 3+0 6 6 6 6 6 Module Name Hrs/Wk L+P Credits 3+0 3+0 3+0 3+0 3+0 2.
Program Structure. Tax implication. 5 . DCF basis. Introduction to Object Oriented Programming. Audit Process. Database Access. Capital Budgeting: an introduction.the Internet . Valuation from the vendor's perspective. Software life cycles. Earnings basis. Testing. Arrays.social and organisational aspects of systems development. Assignment & Reporting. Queues. Return and Diversification. Investment Trusts and Pension Schemes. Multinational Finance: an introduction. Stacks. Programming Style and Testing. Trees. Legal requirement. Structured Programming Techniques. Time Value of Money. Modularity. Data Dictionary. Preliminary investigation.6) Pseudocode. Valuation of Financial assets. Audit of Group Companies.hardware . systems implementation.COMPANY AND BUSINESS VALUATION Purpose of valuation.PRINCIPLES OF FINANCE The Financial System. Query By Example. Requirements Gathering. Application Architectures.INTRODUCTION TO IS Computer history .ADVANCED AUDITING Professional & Ethical Considerations. 11. Control Structures.Total Number of Core Yearly Modules: Total Number of Core Semester Modules Total Number of GEM: Total Number of Elective Semester Modules: As follows: Yearly 6 5 5 16 CORE Semester 2 2 4 16 (6 credits per module) 4(3 credits per module) 1(6 credits per module) 1 (3 credits per module) Year 1 Year 2 Year 3 TOTAL ELECTIVES Yearly Semester 1 1 GEM 1 Note: One GEM of six(6) Credits to be completed in any of the 3 academic years. information technology at a national policy level .files and databases . estimation and management of development time. Methods of valuation: Asset basis. An Analysis of the Financial System in the Economy.management of change . State Transition Diagram. Forms and Controls. Tax implication on sale/acquisition of company. software design. Requirements Modeling. Structured Data Types. Dividend basis. ERD. Investigations.programming concepts information systems life cycle . Linked Lists. flowcharts. Abstract Data Types. Fundamentals of computer applications development. Components in a system. CSE 1006Y(1) . Capital Markets.STRUCTURED SYSTEMS DEVELOPMENT Introduction to SSAD. Data flow analysis.data and information . Bond Analysis: an introduction. User interface development.Operating software applications packages . Specialised Audits: Bank. Graphs. Insurance. Reports. ACF 3003(5) . Valuation for the buyer's perspective. Maintenance. ACF 3210(5) . Operations on Trees and Graphs. Information systems in organizations. Current Issues in and Development in Auditing. Efficient Market Hypothesis. Implementation of databases.software . Outline Syllabus ACF 1002(1) .PROGRAMMING METHODOLOGY (L/P 2/2 . Auditing in the Public Sector. CSE 1002Y(3) .communications technologies . CSE 1004Y(1) .roles in systems development .information storage and display information handling. Theory and Current Statistics. Queries using SQL.development methodologies . Databases. Systems Design. DFD. Simple Data Type. Risk. review methods.networks . Small Business Audit. managing the development process. Laws related to business and company valuation.
Inventories. Data processing on a web server (ASP. HTML. DFA 2000Y(3) . Enterprise Resource Planning. Planning for Information Systems. Absorption.DATABASE SYSTEMS DBMS functions/Components. Web site related issues. Marginal Costing & Contribution Analysis. Influences on Design. BPR. 6 . Systems Theory. Revenue Recognition. Financial Aspects of IS. Interpretation & Relevance of Variances. Operating and Finance Leases. Setting up of the system. Relational algebra. Deferred Taxation. Hypermedia. Periodic. Security & Control. Segmental Reporting. Query Processing. Overview Of Distributed Databases. DFA 1000Y(1) . Outsourcing Techniques. EIS.PRINCIPLES OF FINANCIAL ACCOUNTING The Role of Accounting Information. Concepts of Web-based applications. Absorption and activity-based costing. Roles of IS Managers. Goodwill and Changes in Partnerships. Systems Implementation.SQL. Analysis and Design Techniques.Commit Protocols and Concurrency Control. Asp. Information Infrastructures. Interpretation of Financial Statements. DCF Techniques. Budgeting & Budgetary Control. Accounting for Not-for-Profit Organisations. DB design issues. Transactions. Optimization. Cash Flow Statement. Associates and Joint Ventures. with integration of the various modules. Standard Costing and Variance Analysis. Planning and Control. The Use of Accounting Packages: Nominal Ledger. Systems Investigation. Query Language . Cold Fusion). Normalization. Evaluation of Fixed/Flexible. User Involvement. Recording and Summarising Transactions. Foreign Currency Translation and Transactions. Contract Costing. Integrating applets. Abstracts and Models. Significance. Accounting for Decision Making . Database Abstractions. Distributed Database Design . Client-side scripting. Costing Techniques. Accounting Concepts & Preparing Final Accounts.INFORMATION SYSTEMS: ADVANCED CONCEPT Overview of MIS.FINANCIAL REPORTING IASC Framework. Control Accounts. Marginal and Opportunity Cost Approaches for Specific Orders/Operations. Target Costing. Preparation of financial statement. Network Security. Accounting for Foreign Undertakings. Scripting languages. Strategic Planning for IT. Cost Book Keeping. Budget Review. Business Purchase. Introduction to Management Accounting. Break Even & Cost Volume Profit Analysis. Branch Accounting. Rationale for Group Financial Statements. Nature & Importance of IS Management. & Assessment. Administration of web servers. Systems Maintenance. Security Issues. Construction Contracts. XML.COST AND MANAGEMENT ACCOUNTING Elements of cost. TPS. Evaluation. Decision Making with Uncertainty. Stock Valuation Methods. Incomplete Records. Cost Accounting System. Merger Accounting. Payroll and Stock Control. Presentation of Financial Statements: Fixed Assets. Multimedia fundamentals. Life Cycle Costing. Job & Batch Costing. Bank Reconciliation Statement.NET. CSE 2009Y(3) . International Accounting Standards & Desirable Attributes of Accounting Information. Measurement of the IS Functions. Value Added Tax. Zero Based. Correction of Errors. Principles of E-Commerce. Reporting Financial Performance. Planning & Operational Variances. Synchronization. Investments. Depreciation. Adjustments to Final Accounts. Purchases and Sales Ledger. DSS. PHP. CSE 3003Y(5) . Web site design issues. Relevant Costs. Pricing Policies.WEB TECHNOLOGIES WITH MULTIMEDIA Overview of Internet. Distribution Transparency. Earnings per Share. Audit. Strategic Alignment of IT with Business.Short & Long Term. Relational Model ERD. Operation & Service Costing. Process Costing. Server-side scripting. Carrying out end of period routines. Continuous and Activity Based budgetary systems. Internet Protocols and Network Components. Consolidated Cash Flow Statement. Limited Companies. Software Development. Partnerships. Fair Values and Goodwill. Systems Development Methodologies.CSE 2002Y(3) . Incremental. Accounting for Subsidiary Undertakings. Capital v/s Revenue Expenditure. DFA 1001Y(1) . Joint Products & By-Products Costing. Contract & Procurement Strategies. Distributed Computing. Administration of web servers.
Residence and its Implications. risk and uncertainty.Identifying Free Cash Flows and Appraisal of capital investment opportunities (DCF and Non-DCF Techniques) inclusive of effects of taxation. Overdrafts. Accounting for Financial Instruments and Hedges. Hypothesis Development. Management Accounting Framework.Divisional Performance. International Standards on Auditing. Requirements. Cash. Performance Measurement Models .Strategic Management Accounting. Management Accounting Theory – Behavioural Implications of Management Accounting Practices. debt. Appointment. leasing v/s buying with borrowed funds decisions. Accounting Ethics. Recording and Format of Reports.DFA 2003Y(3) . Definition of Income. Value Added Tax. Accounting for Social Responsibility. Inheritance Tax and Exemptions. Earnings Management. Auditing in a Computerised Environment. Duties and Liabilities. Comparative Tax System. Partnership and company Taxation. Financial & Profit Planning. International Aspects of Taxation. Analysis of Capital Budgeting Decisions . 7 . Key Elements of Research. Plagiarism. Corporate Governance. Audit Process. Capital Gains Tax including shares and available Reliefs. Planning & Control . Partnership Taxation. Quality Control. Anti Avoidance Taxation Relief. Quantitative Aids to Budgeting.ADVANCED FINANCIAL REPORTING Accounting Theory. Positive Accounting Theory. Administration of Mauritian Tax. Case Study analysis of key Accounting or Finance Literature. Accounting for Intangible Assets. Power of Commissioners. Personal Tax Deferrals and Mitigation. Reporting. Nature.Balanced Scorecard.FINANCIAL MANAGEMENT AND CONTROL Financial Management Objectives. Benchmarking. Regulation.Design. Introduction to UK Taxation Principles of Schedular Systems. Reporting the Substance of Transactions. Current Financial Reporting Issues. Transfer Pricing. DFA 3000Y(5) . Impact on Reward Schemes. Corporate Failure Prediction. Loss Reliefs for individuals. The Use of Software in Research. Taxation of Trusts and deceased persons. Administration of Tax. Sources of finance (equity. Value Added Tax. Decision Usefulness Approach. Management Accounting Systems . Capital Structure Planning and Policy including application of Modigliani and Miller propositions. Debtors. Regulatory Framework of Auditing. Techniques of Working Capital Management. Objectives. DFA 3021Y(5) . Nature & Scope of Working Capital Management. Cost-Volume Profit Analysis & Operating Leverage. Audit Assignments. Business Taxes. Capital Allowances. Capital allowances. Financial Statement Analysis. Non Profit Organisations. Audit Programmes and Working Papers. Internal Audit and Internal Review. Public Sector. neardebt and financing of SMEs) and relative costs. Management Control in Decentralised Organisations . Financial Management Environment. Audit Evidence. Loss Reliefs for companies. Data Issues. Data Collection Methods. Introduction of capital Gains Tax. Inflation Accounting. Resignation and Dismissal of Auditors. Sampling. Standard Setting Process. Legal Requirements and The True & Fair View. Auditors’ Rights. Causal Methods.AUDITING PRINCIPLES AND PRACTICES Nature of Audit. DFA 3004(5) . Financial v/s Non Financial Business measures. Referencing. inflation. Related Party Disclosures. DFA 2104Y (3) . Tax Planning. DFA 2202(3) . The use of Parametric and Non-parametric Statistical tests.TAXATION Mauritian Tax Principles of Taxation. Audit Risks & Internal Control. Taxation of Individuals from various sources. Valuation Methods. Short Term Funds. Powers of commissioners. Research Designs. and Creditors. Management of Stock. Audit Planning. Auditors’ Independence. General Research Methodology. Purpose and Scope of Financial Management in profit and nonprofit making organisations. Income Tax Individuals from various sources.RESEARCH METHODS FOR FINANCE AND ACCOUNTING Analysis of the science of research.ADVANCED TAXATION UK Taxation Corporate Tax.
Defunct Companies. Various branches of law – Public law and Private Law and sub division thereof. Meaning of Law. Voluntary Winding Up. The Internal and External Environments of the Organisation. Binomial modelling. Partners. Conversion. Company Meetings. Transformations. Powers of the Court. Applications of Term Structure of Interest Rate. Civil Process and Criminal Process. The Company as a medium to conduct business. The nature of Organisation Structure. Organisation of Courts. Registration of Companies. Case-law – Interpretation of cases. Specific "Société": "Société" en nom collectif. MGT 1111(1) . 25 hours of Corporate Insolvency and 20 hours of Societés. Powers. Les droits subjectifs – les droits patrimoniaux et les droits extrapatrimoniaux. The Management and Control of Companies. 8 . Different types of companies. The Appointment. General Principles of Winding Up.FINANCIAL MATHS Differentiation and Taylor Series. Legislation. Management in Future. Common Law and Equity. Dissolution. Scission and Dissolution of "Société". Introduction au droit des contrats et à la responsabilité délictuelle.FOUNDATIONS OF MAURITIAN LAW The Historical Background of Mauritian Law – Impact of English Law and French Law and other Legal Systems – Features of a mixed law system. Customs. Gerants. Insider Dealing. Managerial Decision Making. Law and Social Sciences. Sources and Objectives of Insolvency Law. The legal profession and Judiciary. Books of Authority. Control. The "Société" as a legal person. Causes of Corporate Failure.Definition. Members’ and Creditors’ Winding Up. Majority Rule and Minority Shareholders’ Protection. Partial Differential Equations. Classification of "Sociétés" . Constitution. Share Capital and Methods of Public Offering. Law and Morality and other Normative System. Statutory interpretation. Subsidiary legislation. Directors’ Duties. Legal Thoughts and Legal Reasoning. Elementary Stochaustic Calculus.DISSERTATION The assessment of final year dissertation will be based on the application of accounting and/or IT skills imparted during the course to a real-life or research-oriented problem. Organisational Control. Duties and Release of the Liquidator. LAWS 1007Y(1) . Meetings of Members and Creditors. Development and Management Theories. General Principles: The Contract of "Société". Powers.LAW OF ASSOCIATIONS This module will cover 45 hours Company Law. Receivers and Managers. Constitution of Companies. les sources de droits. Sources of Law. DFA 1201(1) . Contemporary Issues in Management. LAWS 2005Y(3) . Consequences of Incorporation: Corporate Personality and lifting the veil. Elementary Computational Methods (Random numbers and monte carlo). The Official Receiver. Declaration of Solvency. Shareholder Remedies. Outstanding Assets. The Planning Process. Social Responsibility and Ethics in Management. Duties and Liability of Receiver. Nature of law. Appointment. Distributions.DFA 3099Y(5) . Formation. Merger.ORGANISATION AND MANAGEMENT Management Concepts and Functions. Applications of Market Prediction. Les personnes physiques et les personnes morales.
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