Name of University: Great land college

Name of College/Faculty: business and economics

Name of Department: Accounting and Finance Program
Module Number/Title M3. Basics of Accounting and Reporting

Objective of the Upon the successful completion of this module, students should be
module able to:
 summarize and apply basic financial accounting terms, concepts,
and principles;
 apply accounting terminology, concepts, and principles in
analyzing, recording, and reporting basic business transactions;
 Take a series of transactions through the accounting cycle
 Utilize and identify the implication of the various methods of
valuation in respect to common balance sheet items
 Analyze, record and report transactions for businesses organized
as partnerships, private limited companies, and companies

Total ETCTS and Credit ETCTS: 12

Hours of the module Credit Hours: 8
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
AcFn 1031 Fundamental of Accounting I 4 6
Course Number AcFn1031
Course Title Fundamentals of accounting I
Degree Program BA degree in accounting and finance
Module Basics of Accounting and Reporting
Module Coordinator
Lecturer
ETCTS Credits 6
Contact Hours (per 4
week)
The course has the general objective of introducing students to the
basics of accounting and reporting of financial activities of business
Course Objectives &
organizations.
Competences to be
Upon the successful completion of this course, the students will be
Acquired
expected to:
 Understand the role of Accounting in business and develop an
awareness of the accounting profession
 Understand the purpose of the financial accounting function and
standard financial accounting practices
 Summarize and apply basic financial accounting terms, concepts,
and principles.
 Define and apply accounting terminology, concepts, and principles
in analyzing, recording, and reporting basic business transactions
 Take a series of transactions through the accounting cycle
 Analyze, record, and report transactions for service, merchandising,
and manufacturing businesses.
 Prepare financial statements
 
Analyze accounting system design and control

Apply accounting principles and control of cash and receivables
Course Description This course is designed to provide introductory knowledge of
accounting principles, concepts, and practices. The course deals with the
processes involved in financial statements preparation for service-
giving businesses, merchandising businesses, and manufacturing
businesses. Topics covered includes the features of accounting
information, users of accounting information, nature of financial
statements, the double entry system, financial statements preparation
process including journals, ledgers, trial balance, adjustments,
worksheets, accruals, adjusting and closing entries, and the accounting
system. This course provides a foundation for more advanced work in
the fi0elds of Accounting and business. All topics are studied in
accordance with the provisions of International Financial Reporting
Standards (IFRS)
WEEKS Course Contents Reading

1. Introduction to Accounting and Business Fees and warren

2WEEKS 1.1. The nature of a business pp.1-47,466-503,
{1ST&2ND } 1.2. The role of accounting in business
1.3. The profession of Accounting
1.4. Types of business organizations
1.5. Accounting principles and
practices (IFRS)
1.6. The accounting equation and
elements of the equation
1.7. Business transactions and
financial statements
2. Accounting cycle for service-giving business Fees and warren
4 WEEKS 2.1. Characteristics of an account pp.49-137
{3RD ,4TH ,5TH&6TH } 2.2. Classification of accounts
2.3. Chart of accounts
2.4. Rules of debit and credit
2.5. Normal balances of accounts
2.6. Analyzing and recording
transactions
2.7. Preparing a trial balance
2.8. The usefulness and limitations of a
trial balance
2.9. The adjusting process-accrual vs. cash
basis of accounting
2.10. Preparing a worksheet
2.11. Preparing financial statements from
a worksheet
2.12. Adjusting and closing entries
2.13. Post-closing trial balance
3. Accounting cycle for merchandising business Fees and warren
2 WEEKS 3.1. Characteristics of merchandising pp.138-167
{7TH&8TH } business
3.2. Accounting for purchases of
merchandises
3.3. Accounting for sales of
merchandises
3.4. Merchandise transactions using
perpetual and periodic inventory
systems
3.5. Chart of accounts for a
merchandising business
3.6. Financial statements for a
merchandising business
3.7. Adjusting and closing entries for a
merchandising business
4. Accounting for manufacturing businesses
2 WEEKS 4.1. Characteristics of manufacturing
{9TH&10TH }
business
4.2. Classification of manufacturing
costs
4.3. Product costing systems
4.4. Chart of accounts for a
manufacturing business
4.5. Recording the flow of costs
through production process
4.6. Financial statements for a
manufacturing business
4.7. Adjusting and closing entries for a
merchandising business
5. Accounting Systems
2 WEEKS 5.1. Manual and computerized
{11TH&12TH } Accounting systems Fees and warren
5.2. Subsidiary ledgers and pp.224-276
controlling accounts
5.3. Special journals

6. Cash and Receivables Fees and warren

4 WEEKS 6.1. Internal control over cash pp.280-314, 316-
{13TH,14TH , 6.2. Bank reconciliation 347
15TH&16TH } 6.3. Petty cash and change funds
6.4. Classifications of receivables
6.5. Internal control of receivables
6.6. Accounting for uncollectible
accounts
6.7. Accounting for notes receivable
6.8. Factoring Receivables
 6.9. Presentation of cash and
receivables on the balance sheet
Teaching & Learning The teaching and learning methodology include lecturing, discussions,
Methods/strategy problem solving, and analysis. Take-home assignment will be given at
the end of each chapter for submission within a week. Solution to the
assignments will be given once assignments are collected. Cases with
local relevance will also be given for each chapter for group of students
to present in a class room. The full and active participation of students is
highly encouraged.

Assessment/Evaluatio The evaluation scheme will be as follows:

n Component Weight coverage
Test 1 15% Chapter 1 & 2
Test 2 15% Chapter 3
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3 & 4
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters
Work load in hours

Total
Hours Required ECTS
Hrs
Assess Tutor Self- Assign Advi
Lectures Lab ments ials Studies ment sing
64  - 22 12 64  - -  162 6
Roles of the Instructor He/she will come to the class regularly on time and deliver
the lecture in a well-organized manner. Besides, at the end
of each class he/she gives reading assignment for the next
class. He/she will make sure that proper assessments is
given. He/she is also responsible to give feedback for each
assessment.

Roles of the students The success of this course depends on the students’
individual and collective contribution to the class
discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set
exercises and problems. Students are also expected to read
the assigned readings and prepare the cases before each
class so that they could contribute effectively to class
discussions. Students must attempt assignments by their
own. Proficiency in this course comes from individual
knowledge and understanding. Copying the works of
others is considered as serious offence and leads to
disciplinary actions.
Text Book:
Text and reference   Fees and warren, Accounting Principles, 16th
books edition, South Western publishing Company. / Any
 recent edition/
Reference Books
 Smith, Keith & Stephens, Accounting Principles, 3rd
edition and above, McGraw Hill book Company.1989
and beyond.
 Hermanson, Edwards and Salmonson, Accounting
Principles, 4th ed., Richard D. Irwin, Inc. 1989.
 Larson, Kermit D., Fundamental Accounting
Principles, 12th edition and above, Richard Irwin
Inc., 1990 and beyond.
 Meigs Walter B., Accounting, The Basis for Business
Decisions, 6th Ed and above, McGraw-Hill
International Book Company, 1984 and beyond.
 Niswonger and Fees, Accounting Principles, South
Western Publishing Company 10th – 13th Ed.

Name of College: Great land college

Name of College/Faculty: Business and Economics
Name of Department: Accounting and Finance Program
Course Number AcFn1032
Course Title Fundamentals of Accounting II
Degree Program BA degree in accounting and finance
Module Basics of Accounting and Reporting
Module Coordinator
Lecturer
ETCTS Credits 6
Contact Hours (per 4
week)
 The course has the general objective of introducing students to the accounting
basics of recognizing, measuring, and reporting common balance sheet items.
Course
Upon the successful completion of this course, the students will be expected to:
Objectives &
Competences to  Analyze and record payroll transactions in Ethiopian context.
be Acquired  Utilize and identify the implication of the various methods of valuation in
respect to accounts and notes receivable, inventories, depreciation,
tangible and intangible assets, and natural resources.
 Analyze, record and report transactions for businesses organized as
partnerships, private limited companies, and share companies

Course This course is a continuation of Principles of Accounting I. The course is

Description designed to introduce students to the application of accounting principles and
concepts to major balance sheet items. The specific topics includes internal
control over cash, accounting for receivables, accounting for inventories,
accounting for current liabilities, accounting for plant asset, natural resources
and intangibles and accounting for businesses organized as partnerships and
companies as per Ethiopian Commercial Code.

WEEKS Course Contents Reading

3 WEEKS 1. Inventories Fees and warren
{1ST,2ND&3RD } 1.1. Internal control of inventories pp.349-384
1.2. The effect of inventory errors on the
financial statements
1.3. Inventory cost flow assumptions
1.4. Inventory costing methods under a
perpetual and periodic inventory system
1.5. Valuation of inventory at other than cost
1.6. Estimating inventory costs
1.7. Presentation of merchandise inventory
on the balance sheet
3 WEEKS 2. Plant Assets and Intangible Assets Fees and warren
{ 4TH ,5TH& 6TH } 2.1. Nature of plant assets pp.387-424
2.2. Accounting for depreciation
2.3. Capital expenditures and revenue
expenditures
2.4. Disposal of plant assets
2.5. Leasing of plant assets
2.6. Internal controls of plant assets
2.7. Intangible Assets
2.8. Natural resources
 2.9. Presentation of fixed assets and
intangible assets on the balance sheet
2 WEEKS 3. Current Liabilities Fees and warren
{ 7TH&8TH } pp.426-460
3.1. The nature of liabilities
3.2. Short-term notes payable
3.3. Ethiopian Payroll System
3.4. Presentation of liabilities on the balance
sheet
3 WEEKS 4. Accounting for Partnerships Fees and warren
{9TH ,10TH&11TH } PP.505-534
4.1. Basic characteristics of partnership
4.1.1. As per the Ethiopian Commercial
Code
4.1.2. As per USA Partnership Act
4.2. Equity reporting for partnerships
4.3. Formation of partnerships
4.4. Dividing partnership net income and net
loss
4.5. Admission of new partners
4.6. Withdrawal or death of partners
4.7. Liquidating partnerships
5. Accounting for Corporations Fees and warren
4 WEEKS 5.1. Basic characteristics of PP.537-564
{12TH ,13TH , Corporations/Share Companies and PLCs/
TH TH
14 &15 }
5.1.1. As per the Ethiopian Commercial
Code
5.1.2. As per USA Corporate law
5.2. Classes of shares (Ethiopia vs. USA)
5.3. Issuing shares (Ethiopia vs. USA)
5.4. Treasury stock transactions (Ethiopia vs.
USA)
5.5. Accounting for dividends (Ethiopia vs.
USA)
5.6. Earnings per common share
5.7. Reporting shareholders’ equity on the
balance sheet (Ethiopia Vs USA)

Teaching & The teaching and learning methodology include lecturing, discussions,
Learning problem solving, and analysis. Take-home assignment will be given at the end
Methods/strateg of each chapter for submission within a week. Solution to the assignments will
y be given once assignments are collected. Cases with local relevance will also be
given for each chapter for group of students to present in a class room. The full
and active participation of students is highly encouraged.

Assessment/Eval The evaluation scheme will be as follows:

uation Component Weight coverage
Test 1 15% Chapter 1 & 2
 Test 2 15% Chapter 3
Assignment 1 5% Chapter 1 &2
Assignment 2 5% Chapter 3 & 4
Quiz 1 5%
Quiz 2 5%
Final Exam 50% All chapters
Work load in Hours Required
Total
ECTS
hours Hours
Lecture Assess Tutorial Self- Assig
s Lab ments s Studies nment Advising

64  - 22 12 64  - -  162 6

Roles of the He/she will come to the class regularly on time and deliver the lecture in a
Instructor well-organized manner. Besides, at the end of each class he/she gives reading
assignment for the next class. He/she will make sure that proper assessments
is given. He/she is also responsible to give feedback for each assessment.

Roles of the The success of this course depends on the students’ individual and collective
students contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and problems.
Students are also expected to read the assigned readings and prepare the cases
before each class so that they could contribute effectively to class discussions.
Students must attempt assignments by their own. Proficiency in this course
comes from individual knowledge and understanding. Copying the works of
others is considered as serious offence and leads to disciplinary actions.

Text Book:
Text and   Fees and warren, Accounting Principles, 16th edition, South Western
reference books publishing Company. / Any recent edition/
Reference Books
 Smith, Keith & Stephens, Accounting Principles, 3rd edition and above,
McGraw Hill book Company.1989 and beyond.
 Hermanson, Edwards and Salmonson, Accounting Principles, 4th ed.,
Richard D. Irwin, Inc. 1989.
 Larson, Kermit D., Fundamental Accounting Principles, 12th edition
and above, Richard Irwin Inc., 1990 and beyond.
 Meigs Walter B., Accounting, The Basis for Business Decisions, 6th Ed
and above, McGraw-Hill International Book Company, 1984 and
beyond.
 Niswonger and Fees, Accounting Principles, South Western Publishing
Company 10th – 13th Ed.
Name of College: Great Land college
Name of College/Faculty:College Of Business and Economics
Name of Department: Accounting and Finance
Objective of the Upon the successful completion of this module, students should be able to:
module  Explain the fundamental information technology concepts that underpin
business information systems;
 Be competent in the use of a computer, produce documents, design
spreadsheets and make a presentation;
 To use different mathematical methods to solve business problems
 To use different Statistical Methods to solve business problems
Total ETCTS ETCTS: 5
and Credit Credit Hours: 3
Hours of the
module
Courses of the Module
Course Course Name Cr. Hr CP/ETCTS
Number
AcFn 1041 Business mathematics 3 5
Course Information
Course Number AcFn1041
Course Title Mathematics for Finance
Degree Program Accounting and finance
Lecturer
Course Objectives At the end of this course, students should be able to
& Competences to  Differentiate the various techniques of mathematics that can be
be Acquired employed in solving business problems
 Identify the way mathematical techniques are utilized
  Appreciate the importance of mathematics in solving real world
business problems
 Use different mathematical techniques for supporting managerial
Decisions
 Analyze real managerial problems using mathematical tools
Course Mathematics for Finance is one of the preliminary quantitative aids to
Description decision making that offers the decision-maker a method of evaluating every
possible alternative (act or course of action) by using various techniques to
know the potential outcomes. This course is designed to expose finance
students to the basic concepts and area of managerial application of
mathematics for decision making. Topics include: linear equations and their
applications, matrix algebra and its applications, Markov chain analysis,
linear programming, mathematics of finance, elements and application of
calculus.
WEEKS Course Contents Reading
3 WEEKS 1. Linear Equations and Their Interpretative Bowen (page 1-
(1st, 2nd and 3rd) Applications 51)
1.1. Linear Equations, Functions and Graphs
1.2. Applications of Linear Equations
1.2.1. Linear Cost Output Relations,
1.2.2. Cost, Total Revenue, and Total Profit
1.2.3. Break Even Analysis: Model and
Solutions
3 WEEKS 2. Matrix Algebra And Its Applications Bowen (Page 133-
( 4th, 5th & 6th) 2.1. Matrix Concepts 186)
2.2. Dimensions and Types of Matrix
2.3. Matrix Operations and Techniques
2.4. Inverse of a Matrix
2.5. Matrix Applications
2.6. Solving Systems of Linear Equations
2.7. Markov Chains: Concepts, Models and
Solutions
3. Introduction To Linear Programming Bowen (page 92-
3.1. Concepts 130 and 192-169)
3.2. Formulation of Linear Programming Models
3.3. The Maximization Problem
3.4. The Minimization Problem
3.5. Solution Approaches to Linear Programming
Problem
3.5.1. Graphic Approach
3.5.2. Algebraic (Simplex) Approach
4. Mathematics Of Finance Highland (page
4.1. Overview of exponential and logarithmic 427 - 452 and 383-
functions 423)
4.2. Simple Interest and Discount Bowen (page 348-
4.2.1. Computing Simple Interest 375)
4.2.2. Promissory Notes and Bank Discount
4.3. Compound Interest
4.3.1. Compound Amount (Maturity Value)
 4.3.2. Present Value (Principal) of Compound
Amount
4.3.3. Nominal and Effective Interest Rate
4.4. Ordinary Annuities
4.4.1. Sum of Ordinary Annuity
4.4.2. Sinking Fund Payments
4.4.3. Present Value of Ordinary Annuity
4.4.4. Amortization
4.5. Mortgage Payments
5. Elements and Applications of Calculus Bowen (page 506-
5.1. Differential Calculus 559 and 685-740)
5.1.1. Concept
5.1.2. Rules of Differentiation
5.1.3. First and Second Derivative for
Extreme
5.1.4. Business Application of Differential
Calculus
5.1.5. Marginal Analysis
5.1.6. Optimization Problems
5.2. Integral Calculus
5.2.1. Concept
5.2.2. Indefinite and Definite Integration
5.2.3. Rules of Integration
5.2.4. Business Applications of Integral
calculus
5.2.5. Finding Total functions
5.2.6. Area problems

Teaching & The teaching and learning methodology include lecturing, discussions,
Learning problem solving, and analysis. Take-home assignment will be given at the
Methods/strategy end of each chapter for submission within a week. Solution to the
assignments will be given once assignments are collected. Cases with local
relevance will also be given for each chapter for group of students to present
in a class room. The full and active participation of students is highly
encouraged.
Assessment/Eval
uation The evaluation scheme will be as follows:
Test 1 Test 2 Test 3&4 Test 5 Assignment Final Total
10% 10% 10% 10% 20% 30% 100%
Ch. Ch. 2 Ch. 3-4 Ch. 5 - All Chap
1
Work load in hours Tot
ECT
Hours Required al
S
Hrs
Self-
Lecture La Assessme Tutori Studi Assignm Advisi
s b nts als es ent ng
64  - 22 12 64  - -  162 6
Roles of the He will come to the class regularly on time and deliver the lecture in a
Instructor well-organized manner. Besides, at the end of each class he gives reading
assignment for the next class. He will make sure that proper assessments
is given. He is also responsible to give feedback for each assessment.
Roles of the The success of this course depends on the students’ individual and collective
students contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and
problems. Students are also expected to read the assigned readings and
prepare the cases before each class so that they could contribute effectively
to class discussions. Students must attempt assignments by their own.
Proficiency in this course comes from individual knowledge and
understanding. Copying the works of others is considered as serious offence
and leads to disciplinary actions.
Text and reference Text Book:
books • Bowen Earl. Mathematics with applications in Business and Economics,
10th. 1987
Reference Books
 Salezman S. A. etal. Mathematics for Business. 8th Ed. 2007, Pearson
Publishing limited.
 Nelda W. Roueche and Virginia H. Graves. Business Mathematics, 6th
ed, 1993, Prentice Hall Limited
 Ronald E. Larson and Bruce H. Edwards. Finite Mathematics with
Calculus, 1991
 Ann j. Hughes. Applied Mathematics: For Business, Economics, and the
social Science, 1983.
 Barnett Raymond A. and Ziegler Michael R. Essentials of College
Mathematics for business and Economics, life science and social
science. 3rd Ed. 1989

Name of College: Great land

Name of College/Faculty: Business and Economics
Name of Department: Accounting and Finance Program
Course Information
Course Number AcFn1042
Course Title Fundamentals of Information system
Degree Program
Module Computing and quantitative method for Business
Module
Coordinator
Lecturer
ETCTS Credits 3
Contact Hours 2
(per week)
Course Objectives To bring the students to a practical level of competency in business related
& Competences to IT tools, including word processing, spreadsheets and presentation software.
be Acquired After successfully completing this course, the students should be able to:
  Explain the fundamental Information Technology (IT) concepts that
underpin Business Information Systems.
 Explain the characteristics of different IT hardware configurations, in
terms of processor, storage and input/output technologies.
 Describe different types of software as used by business.
 Be competent in the use of a computer, produce documents, design
spreadsheets and make a presentation.
Course To introduce students to the fundamental aspects of IT in business, including
Description hardware, software, data storage technologies and the theoretical basis for
understanding how systems work and interact.
WEEKS Course Contents Reading
3 WEEKS 1. Fundamentals of Information Systems Bocij, Chaffey,
(1ST ,2ND&3RD ) 1.1. Data and information Greasley&
1.2. Attributes of Information, Hickey,
1.3. Business Information,
1.4. Information and decision making

3 WEEKS 2. Hardware and Software Fundamentals Bocij, Chaffey,

{4TH ,5TH&6TH 2.1. Hardware Greasley&
2.2. Software Fundamentals Hickey,
10 WEEKS 3. Basic application software Bocij, Chaffey,
(7TH , 8th , 9TH, 10th , 11th , 3.1. Word Processing, Greasley&
12th , 13th ,14th 15th , & 3.2. Spreadsheets, Hickey,
16TH ) 3.3. Presentation software
3.4. Introduction to Internet
Teaching & The teaching and learning methodology include lecturing, discussions,
Learning problem solving, and analysis. Take-home assignment will be given at the
Methods/strategy end of each chapter for submission within a week. Solution to the
assignments will be given once assignments are collected. Cases with local
relevance will also be given for each chapter for group of students to present
in a class room. The full and active participation of students is highly
encouraged.
Assessment/Eval The evaluation scheme will be as follows:
uation Test Test Test Quiz1 Assignment Final Total
1 2 3 1
10% 10% 10% 10% 10% 50% 100%
Work load in hours Tot
ECT
Hours Required al
S
Hrs
Self-
Lecture La Assessme Tutori Studi Assignm Advisi
s b nts als es ent ng
64  32 22 - 64  - -  162 6

Roles of the He/she will come to the class regularly on time and deliver the lecture in a
Instructor well-organized manner. Besides, at the end of each class he/she gives
reading assignment for the next class. He/she will make sure that proper
assessments is given. He/she is also responsible to give feedback for each
 assessment.
Roles of the The success of this course depends on the students’ individual and collective
students contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and
problems. Students are also expected to read the assigned readings and
prepare the cases before each class so that they could contribute effectively
to class discussions. Students must attempt assignments by their own.
Proficiency in this course comes from individual knowledge and
understanding. Copying the works of others is considered as serious offence
and leads to disciplinary actions.
Text and reference Text Book:
books Bocij, Chaffey, Greasley& Hickey. Business Information Systems,
Technology, Development & Management for the e-Business. 2003.
Prentice Hall
Reference Books
 Business Information Systems, Dryden Press
 Microsoft, Step by Step Word, Microsoft Press
 Microsoft, Step by Step Excel, Microsoft Press,
 Microsoft, Step by Step Powerpoint, Microsoft Press

Name of college: Great land college

Name of College/Faculty: Business and economics
Name of Department: Accounting and Finance Program
Course Information
Course Number AcFn1043
Course Title Business Statistics
Degree Program BA Degree in Accounting and Finance
Module Computing and Quantitative Method for Business
Module
Coordinator
Lecturer
ETCTS Credits 5
Contact Hours 3
(per week)
Course Objectives The objective of this course is thus to discuss the theoretical aspects of
& Competences to statistics and then focus on its practical applications in business decision
be Acquired making, which modern managers and decision makers are expected to be
armed with on the face of considerable uncertainty. Besides, it is also to
create know-how to students on various application areas and benefit of
statistical in business.
This course aims:
 To familiarize students about the use & application of various
statistical tools in the field of financial decision making
 To enable students make valid inference from data
 To enable students to construct and test different types of hypothesis
 To enable students to find correlation between variables
 How to apply the statistical tests in the preparation of Research report.
 To enable students appreciate the application of statistics in every
 areas of activities in business and industry such as production,
financial analysis, distribution, market research, manpower planning.

Course The use of statistical knowledge in the field of business aid dated many years
Description back. In recent years, an understanding of statistical methods, techniques,
and the skills to make use of them had widely been recognized more than
before. It is essential for anyone making business decisions on the basis of
data to possess a clear understanding of statistics.
Among other, the vast and fast changing technological, financial and
economic setting has necessitated an organized use and extensive
application of statistical tools to business decision making. Statistics has
proved useful in many ways. Such as in establishing relationship, making
predications, and providing solution to the many problems of business
operations and managerial decision Statistics is widely applied in production
and quality control, marketing research, manpower planning, finance, etc.
WEEKS Course Contents Reading
2 WEEKS 1. Statistics Refresher Gupta, .P. Statistical
{1ST&2ND } 1.1. Introduction Methods Chapter 1
1.1.1. Definition and 5
1.1.2. Areas (types) of statistics:
Descriptive, Inferential
1.1.3. Importance (uses) of statistics
1.2. Descriptive Statistics (Independent Review)
1.2.1. Statistical data (meaning, types,
sources, processing and methods of
obtaining data)
1.2.2. Organization of descriptive data
(tabular presentation; frequency
distribution, graphical presentation;
histogram, bar graphs, pie charts,
the frequency polygon, the
give.)
1.2.3. Summarizing data
1.2.4. Measures of location or central
tendency: the arithmetic mean, the
median, the mode.
1.2.5. Measures of dispersion or variation:
the range, percentiles, the variance
and standard deviation, the
coefficient of variation, skew ness.
2 WEEKS 2. Probability And Probability Distribution Bowen Earl, Basic
{3RD&4TH } 2.1. Basic definitions of probability Statistics for
2.2. Fundamental concepts: experiment and Business and
event, event and their relationships, Economics.Ch. 5
conditional and joint probability
2.3. Definitions of probability distribution
2.4. Basic concepts: Discrete and continuous
random variables, expected value and
variance of discrete random variable
2.5. Continuous Probability distribution: Normal
 distribution
2 WEEKS 3. Sampling & Sampling Distributions Bowen Earl, Basic
{5TH&6TH } 3.1. Sampling Theory Statistics for
3.1.1. Basic Definitions Business and
3.1.2. The need for samples Economics. Ch.9
3.1.3. Designing and conducting a
sampling study
3.1.4. Bias and errors in sampling, non-
sampling errors
3.1.5. Types of samples- random and non-
random samples

3.2. Sampling Distributions

3.2.1. Definitions
3.2.2. Sampling distributions of the mean
and proportion
3.2.3. Sampling distribution of the
difference between two means and
two proportions
2WEEKS 4. Statistical Estimations Basic Statistics for
{7TH&8TH) 4.1. Basic concepts Business and
4.2. Point estimators of the mean and proportion Economics.
4.3. Interval estimators of the mean and
proportion
4.4. Interval estimation of the difference
between two independent means (concept
and formula)
4.5. Student's t-distribution
4.6. Determining the sample size
2WEEKS 5. Hypothesis Testing Bowen Earl, Basic
{9TH &10TH } 5.1. Basic concepts Statistics for
5.2. Steps in Hypothesis testing Business and
5.3. Type I and type II errors (concepts) Economics.
5.4. One tailed \IS two tailed hypothesis tests Chapter 10
5.5. Hypothesis testing of:
5.6. Population mean, proportion
5.7. The difference between two means and two
proportions
2WEEKS 6. Chi-Square Distributions Bowen Earl, Basic
{11TH&12TH } 6.1. Areas of application Statistics for
6.2. Tests for independence between two Business and
variables Economics. Ch.14
6.3. Tests for the equality of several proportions
6.4. Goodness- of fit tests (Binomial, normal,
Poisson)
2WEEK 7. Analysis Of Variance Bowen Earl, Basic
{13TH&14TH } 7.1. Areas of application Statistics for
7.2. Comparison of the mean of more than two Business and
populations Economics. Ch.14
 7.3. Variance test
2WEEKS 8. Regression And Correlation Bowen Earl, Basic
{15TH&16TH } 8.1. Linear correlation Statistics for
8.1.1. The coefficient of correlation Business and
8.1.2. Rank correlation coefficient Economics. Ch.14
8.2. Simple linear regression
8.3. curve fitting, the method of least square, r2
Teaching & The teaching and learning methodology include lecturing, discussions,
Learning problem solving, and analysis. Take-home assignment will be given at the
Methods/strategy end of each chapter for submission within a week. Solution to the
assignments will be given once assignments are collected. Cases with local
relevance will also be given for each chapter for group of students to present
in a class room. The full and active participation of students is highly
encouraged
Assessment/Eval The evaluation scheme will be as follows:
uation Test 1 Test 2 Test 3 Quiz1 Assignment 1 Final Total
10% 10% 10% 10% 10% 50% 100%
Work load in hours Tot
ECT
Hours Required al
S
Hrs
Self-
Lecture La Assessme Tutori Studi Assignm Advisi
s b nts als es ent ng
64  - 22 12 64  - -  162 6

Roles of the He/she will come to the class regularly on time and deliver the lecture in a
Instructor well-organized manner. Besides, at the end of each class he/she gives
reading assignment for the next class. He/she will make sure that proper
assessments is given. He/she is also responsible to give feedback for each
assessment.
Roles of the The success of this course depends on the students’ individual and collective
students contribution to the class discussions. Students are expected to participate
voluntarily, or will be called upon, to contribute to set exercises and
problems. Students are also expected to read the assigned readings and
prepare the cases before each class so that they could contribute effectively
to class discussions. Students must attempt assignments by their own.
Proficiency in this course comes from individual knowledge and
understanding. Copying the works of others is considered as serious offence
and leads to disciplinary actions.
Text and reference Text Book:
books  Anderson. Statistics for Business and Economics
Reference Books
 Lino Douglas A. and Robert D. mason. Basic statistics for Business and
Economics.
Name of College: Great land college
Name of College/Faculty: Business and Economics
Name of Department: Accounting and Finance Program
Module Title Business Law
Module Number Law-M3202
Objective of the The course enables students to have a broad understanding of the
module environment of business and the statutory provisions that affect
the business operations and decisions.
Total ETCTS and ETCTS: 5
Credit Hours of the Credit Hours: 3
module
Courses of the Module
Course Number Course Name Cr. Hr CP/ETCTS
Law3201 Business Law 3 5
Course Information
Course Number Law3201
Course Title Business Law
Degree Program BA Degree in Accounting and Finance
Module Business Law
Module Number and M20; Law-M3202
Code
Module Coordinator
Lecturer
ETCTS Credits 5
Contact Hours (per 3
week)
Course Objectives & The course enables students to have a broad understanding of the
Competences to be environment of business and the statutory provisions that affect
Acquired the business operations and decisions.
Course Description The primary focus of this course is to introduce students with the
concept, principles, and legal framework governing business
transactions, negotiations, undertakings, and contracts. The
course will pay a closer look at the labor law and the commercial
code of Ethiopia. It is aimed at exposing students to the law of
contract (Such as the contract of sale, insurance, and Agency),
commercial instruments, and commercial undertakings.
WEEKS Course Contents Reading
1&2 1. General Introduction
1.1. Definition of Law
1.2. Functions of Law
1.3. Meaning of Business Law
1.4. Nature of Business Law
1.5. Sources of Business Law
3 2. Legal Personality
2.1. The concept of the term "personality"
2.2. Physical Persons
2.3. Juridical persons
4&5 3. Business And Business Entities
3.1. Definition
3.2. Elements of a Business
3.3. Different kinds of Business Entities
3.3.1. Sole proprietorship
3.3.2. Partnership
3.3.3. Private companies
3.3.4. Public companies
6, 7 , 8 & 9 4. Law Of Contracts
4.1. Contracts In General
4.1.1. Definition
4.1.2. Formation and Elements of
contracts
4.1.2.1. Capacity of the parties
4.1.2.2. Consent of the parties
4.1.2.3. Defect in consent
4.1.2.4. Object of contract
4.1.2.5. Form of contract
4.1.3. Effect of contract
4.1.4. Extinction of Obligations
4.1.5. Contract Administration
4.2. Law Of Agency
4.2.1. Definition
4.2.2. Source of Agency
 4.2.3. Scope of agency
4.2.4. Duties of Agent
4.2.5. Duties of principal
4.3. Law Of Sale Of Goods
4.3.1. Definition
4.3.2. Obligations of Seller
4.3.3. Obligation of Buyer
4.3.4. Common Obligations
4.3.5. Transfer of Risks
4.4. Law Of Insurance
4.4.1. Definition
4.4.2. Types of Insurance
4.4.3. Insurance policy
4.4.4. Rights and Duties of the parties
4.4.5. Insurance of persons
10 & 11 5. Law Of Negotiable Instruments
5.1. Definition
5.2. Bills of Exchange
5.3. Promissory Notes
5.4. Cheques
12 & 13 6. Law Of Banking Transaction
6.1. Deposits
6.2. Hiring of Safes
6.3. Contracts for current accounts
6.4. Discount
6.5. Credit transactions
14 & 15 7. Labor Law
7.1. Contracts of employment
7.2. Formation and terms of the
employment contract
7.3. Work of employee-contractual
duties
7.4. Wages and working conditions to
employee
7.5. Employer duties-Health, Safety and
welfare
7.6. Termination of the employment
contract

Teaching & Learning The teaching and learning methodology include lecturing, discussions,
Methods/strategy problem solving, and analysis. Take-home assignment will be given at
the end of each chapter for submission within a week. Solution to the
assignments will be given once assignments are collected. Cases with
local relevance will also be given for each chapter for group of
students to present in a class room. The full and active participation of
students is highly encouraged.
Assessment/Evaluatio
n The evaluation scheme will be as follows:

Test Test Test Quiz Assignment Final Total

1 2 3
10% 10% 15% 5% 10% 50% 100%

Work load in hours Hours Required

Total
Hrs
Assess
- Self- Assign-
Lectures Lab ments Tutorials Studies ment Advising
48  - 17 58 12 -  135

Roles of the Instructor He/she will come to the class regularly on time and deliver the lecture
in a well-organized manner. Besides, he/she will give opportunity for
the students discuss and give reflection on the topic presented by him.
He/she is also responsible to give feedback for each assessment.
Roles of the students The success of this course depends on the students’ individual and
collective contribution to the class discussions. Students are expected to
participate voluntarily, or will be called upon, to contribute to set
exercises and problems. Students are also expected to read the assigned
readings and prepare the cases before each class so that they could
contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from
individual knowledge and understanding. Copying the works of others is
considered as serious offence and leads to disciplinary actions.
Text and reference Reference Books
books  The Civil Code of Ethiopia, 1960
 The Commercial Code of Ethiopia, 1960.
 Rene David, Commentary on Contracts in Ethiopia, 1973
 Krezeczunowicz, Formation and Effects of Contracts in
Ethiopian Law, 1983
 S.P.Iyengar and B.K. Goyal, Business Law, 1996
 A.K. Sen and lK.Mitra, Commercial Law including company
Law, 1998
Name of College: Great land college
Name of College/Faculty: Business and Economics
Name of Department: Accounting and Finance Program
Course Information
Course Number EnLa1012
Course Title Basic Writing Skills
Degree Program BA Degree in Accounting and Finance
Module Basic English Skill
Module Number and M1; EnLa-M1013
Code
Module Coordinator
Lecturer
ETCTS Credits 5
Contact Hours (per 3
week)
Course Objectives & Upon completing the course, students will be able to:
Competences to be  construct meaningful sentences in English;
Acquired  learn to compose a paragraph that has a clearly stated topic sentence
and details ;
 use appropriate coordination and subordination skills to relate ideas;
 identify and correct common sentence problems
 Compose paragraphs that have clearly stated topic sentences and
supporting details.
 write a well-structured essay of different types ( descriptive, narrative,
expository and argumentative)
Course Description This course aims at developing students’ basic writing skills. It
contains sentence level writing: sentence structure, sentence
types, functional and structural category, common sentence
errors (fragments, run-on sentences, dangling modifiers and
agreement errors); paragraph level writing : paragraph, topic
 sentence and supporting details, structure, essentials of a
paragraph, basic types of paragraphs( expository, narrative,
descriptive and argumentative ) and techniques of paragraph
development; essay level writing : structure of an essay, thesis
statement and supporting paragraphs, types of essays and
techniques of essay development
WEEKS Course Contents Reading
1, 2, 3, & 4 Unit One: Writing Effective Sentences:
overview of writing effective sentences -
sentence definition, Identifying sentence
parts (subject and predicate), writing
complete sentences; sentence types:
functional category (declarative,
interrogative, imperative and exclamatory
sentences)

Writing Effective Sentences (continued----)

Identifying sentence types: structural Category
( simple, compound, complex and compound
complex); Joining ideas :coordination,
subordination, correlation and using relative
pronouns

Writing Effective Sentences (continued----)

Identifying and correcting faulty sentences
:fragments, run-ons, comma splices,

Writing Effective Sentences (continued----)

Identifying and correcting faulty sentences:
dangling modifiers and agreement errors;

Writing Effective Sentences (continued----)

Using punctuation(a period, comma, semi-colon,
colon, quotation mark) and capitalization

5, 6, 7, 8, & 9 Unit Two: Writing Effective Paragraphs; overview

of writing effective Paragraphs- paragraph
definition, nature of a paragraph, Identifying
topic sentence and supporting details,
writing topic sentences( with topics and
controlling idea), nature and position of topic
sentences in paragraphs, narrowing a title

Writing Effective Paragraphs (continued…)

structure of a paragraph, essentials of a paragraph:
unity, coherence(ways of achieving coherence: using
transitional devices, pronouns, key words and
synonyms) and adequate development; organization:
 space, time and order of importance

Writing Effective Paragraphs (continued…)

Writing basic types paragraphs: expository,
descriptive, narrative and argumentative;

Techniques of paragraph development: definition,

exemplification/illustration, classification, cause and
effect, comparison, contrast, description( process,
objective and impressionistic), and
listing/enumeration

Writing Effective Paragraphs (continued…)

Developing a paragraph: guided and free writing
guided writing-arranging given sentences in a logical
order, writing a paragraph by developing topic
sentence and specific details using given points of a
title
Free writing –writing a paragraph on a given title or
on your own title

10, 11, 12, 13, 14, & 15 Unit Three Essay Writing
Stimulating idea on features of an essay
Definition of an essay, structure of an essay:
introduction, body and conclusion; reviewing
paragraph structure vs essay structure
Identifying thesis statement and supporting
paragraphs, elements of the thesis statement: topic
and controlling idea

Essay Writing (continued…)

Achieving unity and coherence within an essay
Writing the introduction ( writing the hook, the
background and the thesis statement)

Essay Writing (continued…)

Writing the body and the concussion
Steps in writing an essay: Planning(questioning,
making list, clustering, preparing outline), drafting,
revising, and editing

Essay Writing (continued…)

Writing the basic types of essays ( expository,
descriptive, narrative and argumentative)by
employing the different techniques

Essay Writing (continued…)

Writing the basic types of essays ( expository,
descriptive, narrative and argumentative)by
employing the different techniques

Essay Writing (continued…)

Writing the basic types of essays ( expository,
 descriptive, narrative and argumentative)by
employing the different techniques

Teaching & Learning The teaching and learning methodology include lecturing,
Methods/strategy discussions, problem solving, and analysis. The full and active
participation of students is highly encouraged.

Assessment/Evaluatio
n The evaluation scheme will be as follows:

Test 1 Test 2 Quiz 1 Quiz 2 Final Total

2 Assignments
10% 10% 10% 10 20% 40% 100%
%

Work load in hours

Total
Hours Required
Hrs
Roles of the Instructor He/she will come to the class regularly on time and deliver the
Lectures Assessments Tutorials Self-Studies
lecture in Assignment
a well-organized manner. He/she will make sure that
48 10 16proper assessments
51 is given. He/she
 10 135 is also responsible to give
feedback for each assessment.
Roles of the students The success of this course depends on the students’ individual and
collective contribution to the class discussions. Students are expected to
participate voluntarily, or will be called upon, to contribute to set
exercises and problems. Students are also expected to read the assigned
readings and prepare the cases before each class so that they could
contribute effectively to class discussions. Students must attempt
assignments by their own. Proficiency in this course comes from
individual knowledge and understanding. Copying the works of others
is considered as serious offence and leads to disciplinary actions.
Text and reference books Reference Books
 Writer’s Choice : Grammar and Composition
 Rorabacher ,L A Concise Guide to Composition (3rd Ed). London
Harper and Row publishers(1976)
 A Guided Writing to Composition
 Langan,J College Writing Skills. sixth Edition. Boston: Mcgraw-Hill
(2005).
 Savage, A.and M. Shafiei,Effective Academic Writing 1. Oxford:
Oxford University Press. (2007)
 Savage, A.and P. Mayer Effective Academic Writing 2 Mcgraw-Hill
(2005). Oxford University Press. (2005)
 Davis,J and R,Liss Effective Academic Writing 3 The Essay. Oxford
University Press. (2005)