HST ATTPS

Course Objective​

The objective of the course is to develop basic knowledge and skills of how to prepare, process basic cost information to support management in planning and decision making in a variety of business contexts.

Learning Outcome​

After completion of the course students are expected to have the following competence:​

1. Explain the role of costing within the organization and how costs are classified ​
2. Describe and record costs by classification ​
3. Explain and apply cost accounting techniques ​
4. Use management accounting techniques to make and support decision-making. ​
5. Explain principles of cash management​

Content

Section One​: Management Information

Section Two: Cost Recording

Section Three: Costing Techniques

Section Four: Decision Making

Section Five: Cash Management

Course Objective​

To develop knowledge and understanding of providing basic management information in an organization to support management in planning and decision-making. ​

Learning Outcome​

Upon successful completion of this course students should be able to:​

1. Explain the nature and purpose of cost and management accounting ​
2. Identify source documents in a costing system and correctly code data ​
3. Classify costs by nature, behavior and purpose ​
4. Record costs for material, labor and expenses ​
5. Use spreadsheets in Microsoft excel​

Content

Section One​: The nature and purpose of cost and management accounting

Section Two​: Source documents and transactions

Section Three​: Cost classification and measurement

Section Four​: Recording costs

Section Five​: Spreadsheets

Course Objective​​

To develop basic knowledge and skills required to maintain financial records and technical ability in the use of double-entry accounting techniques including the preparation of basic financial statements that are not marred by sophisticated financial reporting standards.​

Learning Outcome​

After completion of the course students are expected to have the following competence:​

1. Explain generally accepted accounting principles and concepts​
2. Outline the principles and process of basic bookkeeping​
3. Prepare journals and ledger accounts ​
4. Record transactions and events​
5. Prepare a trial balance (including identifying and correcting errors)​
6. Reconcile the control accounts and cashbook ​
7. Extend the trial balance, process year-end adjustments and prepare final accounts​
8. Account for partnerships.​

Content

Section One​: Generally Accepted Accounting Principles and Concepts

Section Two​: Recording Transactions and Events

Section Three​: Reconciliations

Section Four​: Preparing Trial Balance and Errors

Section Five​: Financial statements and ethical principles

Section Six​: Public Sectors Organizations’ Perspective

Course Objective 

The objective of this course is to develop the knowledge and understanding of the students regarding the main types of business transactions and their supporting documentation and how these are recorded in an accounting system.

Learning Outcome

After completion of this course students are expected to describe business transactions and demonstrate skills in analyzing and recording these transactions in. On successful completion of the course students will be able to:

• Describe the different types of business transactions and their supporting documentation;
• Identify the two sides of transactions under the double entry system;
• Describe how cash transactions are reflected in the books of the company and the records of the bank;
• Prepare a sample payroll in the Ethiopian context; 
• Describe the different categories of ledger accounts;
• Demonstrate skills in recording sales and credit transactions and purchases and credit transactions;
• Demonstrate skills reconciliation bank and cash records; and
• Prepare a trial balance.

Content

Section One: Types of business transactions and documentation

Section Two: Duality of transactions and the double entry system

Section Three: Ledger Accounting

Section Four: Sales and credit transactions

Section Five: Purchases and credit transactions

Section Six: Cash and bank

Section Seven: Bank system and transactions

Section Eight: Payroll

Course Objective​

To introduce knowledge and understanding of the business and its environment and the influence this has on how organizations are structured and on the role of accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organization and its people and their interaction with technology, data and information systems​

Learning Outcome

After completion of the course students are expected to have the following competence:

1. Understand the purpose and types of businesses and how they interact with key stakeholders and the external environment.
2. Understand business organization structure, functions and the role of corporate governance.
3. Recognize the functions, systems and new technologies in accountancy and audit in communicating, reporting and assuring financial information, including the effective compliance, internal control and security of financial and other data.
4. Recognize the principles of authority and leadership and how teams and individuals are recruited, managed, motivated and developed.
5. Understand the importance of personal effectiveness as the basis for effective team and organizational behavior.
6. Recognize that all aspects of business and finance should be conducted in a manner which complies with and is in the spirit of accepted professional ethics and professional values

Content

Section One​: The business organization, its stakeholders and the external environment

Section Two​: Business Organization structure

Section Three​: Accounting and reporting systems, technology, compliance and controls

Section Four​: Leading and managing individuals and teams

Section Five​: Personal effectiveness at work

Section Six​: Professional ethics in accounting and business

Course Objective

The objective of the course is to develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business contexts.

Learning Outcome

After completion of the course students are expected to have the following competence:

1. Explain the nature, source and purpose of management information
2. Explain and analyze data analysis and statistical techniques
3. Explain and apply cost accounting techniques
4. Prepare budgets for planning and control
5. Compare actual costs with standard costs and analyze any variances
6. Explain and apply performance measurements and monitor business performance

Content

Section One: The nature, source and use of management information

Section Two: Cost accounting techniques

Section Three: Costing techniques

Section Four: Analysis of data, statistical tools and Techniques

Section Five: Budgeting

Section Six: Public Sector Organizations’ Perspective

Course Objective

The objective of this course is to introduce and develop basic knowledge and skills of services performed by an external auditor during the audit of financial statements.

Learning Outcome

After completion of the course students are expected to have the following competence:

1. Explain the purpose and scope of the audit and its regulatory framework.
2. Explain how an auditor performs risk assessment and plan audit engagements.
3. Identify the principles of internal control and describe and evaluate the features of information systems
4. Identify and describe audit evidence and audit procedures required to meet the objectives of an audit and apply International Standards on Auditing (ISAs).
5. Explain how the audit is completed and reflected in the different types of auditor’s reports.

Content

Section One: The Business Environment and Audit Framework

Section Two: Audit Planning and Risk Assessment

Section Three: Internal Control

Section Four: Audit Evidence and Procedures

Section Five: Audit Completion

Section Six: Public Sector Organizations’ Perspective

Course Objective

To develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements.

Learning Outcome

After completion of the course students are expected to have the following competence:

1. Explain the context and purpose of financial reporting
2. Define the qualitative characteristics of financial information
3. Demonstrate the use of double-entry and accounting systems
4. Record transactions and events
5. Prepare a trial balance (including identifying and correcting errors)
6. Prepare basic financial statements for incorporated and unincorporated entities.
7. Prepare simple consolidated financial statements
8. Interpretation of financial statements

Content

Section One: The context and purpose of financial reporting

Section Two: Recording basic transactions and balancing ledger

Section Three: Recording transactions and events

Section Four: Reconciliation

Section Five: The trial balance, errors and suspense accounts

Section Six: Preparing basic financial statements

Section Seven: The consolidated financial statements

Section Eight: Interpretation of Financial Statements

Section Nine: Partnership Accounting

Section Ten: Incomplete Records

Section Eleven: Public Sector Organizations’ Perspective

Course Objective 

To develop knowledge and understanding of ways organizations finance their operations, plan and control cash flows, optimize their use of working capital and allocate resources to long term investment projects.

Learning Outcome

After completion of the course students are expected to have the following   competence:

1. Explain and apply the principles of working capital management
2. Apply a range of accounting techniques used to forecast cash within the organization
3. Describe methods and procedures for managing cash balances
4. Explain principles in making medium to long term financing decisions
5. Explain and apply principles in making capital investment decisions
6. Describe credit management methods and procedures

Content

Section One: Working capital management

Section Two: Cash budgeting

Section Three: The treasury function and Managing cash

Section Four: Financing decisions

Section Five: Investment decisions

Course Objective

The objective of this course is to understand the basic of the Ethiopian Taxation system and enable student to possess the necessary knowledge and comply with the common tax law requirements that applies to individual taxpayers and corporate (business entities) taxpayers.

Learning Outcome

In general, after completion of the course, students are expected to have the following competence:

1. Understand at high level the overall Ethiopian Tax System.
2. Able to perform the tax computations as per the requirement of the tax law for all direct taxes.
3. Able to perform the tax computations as per the requirement of the lase for Indirect Taxes – VAT and ToT.
4. Able to advise on tax implications of financial transactions and possess the basic skills for tax compliance.

Content

Section One: Introduction to Historical background of Ethiopian Taxation

Section Two: Direct Taxes

Section Three: Indirect taxes

 Section Four: Taxpayers Classification