KBUS101 Introduction to Business Administration 3 Credits

This course is designed to introduce students to elementary concepts, theories, practices in business, and career paths by surveying functional areas of business and management activities. After completing this course, they should be able to:
1. Understand how the contemporary business world and business systems constantly interact.
2. Understand the elementary concepts in business, functions of accounting, economics, entrepreneurship, finance, human resources management, management, marketing etc.
3. Examine the practices and potential of various business functions to help students select a major and then a career.

KBUS103 French for Communication 3 Credits

This course aims at teaching basic French language for communication. Students will develop knowledge and skills to communicate correctly in basic French. Much emphasis will be laid on communications relating to business and commerce, and to economic and professional activities. The course content includes basic grammar, pronunciation drills, inflection and syntax; reading and translation of sentences and texts.

KBUS105 Business Communication 3 Credits

This course is geared towards helping students communicate effectively in the business community. The course aims at introducing students to basic communication tenets such as writing business letters, proposals, reports and memoranda. Other Communicative skills that are needed for the success and growth of businesses such as persuasive, negotiation, organizational and presentation skills are also taught.

KBUS102 Introduction to Public Administration 3 Credits

This course is designed to introduce students to how the business of government at all levels (municipal, district and regional) operates. The principles and theories of managing within government structure and agencies will be reviewed. The internal and external environment in which public sector operates, including the impact of politics on decision making will also be examined in the context of Ghanaian public administration.

KBUS104 Business Ethics 3 Credits

The course introduces students to the relationship between business ethics and social responsibility in both domestic and global settings. Ethical and moral considerations of corporate conduct, social responsibilities, policies, and strategies are explored. Emphasis is on the definition, scope, application, and analysis of ethical values as they relate to issues of public consequences in the context of the functional areas of business at both the domestic and global levels.

KBUS106 Computing and ICT 3 Credits

This course is designed to introduce students to basic computing and ICT skills. The basic make-up, role, history and operating systems of computers and ICT will be examined. Topics including applications software, hardware add-ons, communication systems, computer networks, and security, legal and ethical issues associated with using computers and the World Wide Web are discussed.

KBUS201 Principles of Management 3 Credits

This course introduces students to the principles and practices of management. Topics to be discussed would include: the Environment of Organisations, Evolution of Management theory, Management concepts, Managerial functions of Planning, Leading, Organising and Controlling. Other topics for discussion include Managerial Skills, Managing Individuals in organisations, Managing differences, Managing Groups and Teams - Group behaviour; Conflict and co-operation, Power and Politics, Leadership, Ethics and Social Responsibility and Motivation. In addition, Managing Structure and processes - Restructuring, re-engineering, downsizing and new structural forms of Communications will be discussed.

KBUS203 Business Economics: Micro 3 Credits

This course introduces students to basic principles of micro-economic thought: micro-economic theories, the price system; demand and supply analysis, measurement of elasticity - price elasticity, income elasticity and cross elasticity. The course also addresses production theory and analysis – short-run analysis, long-run analysis, economies of scale; cost theory and analysis; pricing and output decisions in perfect competition, imperfect competition and monopoly.

KBUS205 Introduction to HRM 3 Credits

This course introduces students to the fundamentals of human resource management and the role, purpose and importance of human resource management in business organizations. It lays the foundation for understanding the principles and techniques of managing the Human Resources of the organization for the attainment of organizational goals. The course examines the concepts of Human Resource Management, Job Analysis, Job Design, Job Descriptions and Specifications, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Salary Administration, Employee Discipline, Resignations and Retirements.

KBUS207 Business Mathematics 3 Credits

This course is designed to develop students’ mathematical skills necessary to solve business problems. Topics treated include: basic arithmetic for business, linear, non-linear and simultaneous equations, logarithms, calculus, matrix algebra, statistics, set theory and statistics. Other mathematical techniques, including computer software needed for business forecasting and planning, will be examined.

KBUS202 Introduction to Business Finance 3 Credits

This introductory course is designed to provide students with knowledge and understanding of the role of financial managers and how companies make sound investment and financing decisions, much of which is also relevant for individual decision-making. Topics treated include: the Finance Function, Financial Environment; Financial Analysis and Planning, Working Capital Management and Sources of funds.

KBUS204 Principles of Marketing 3 Credits

This course introduces students to the fundamental principles of marketing and the role, purpose and importance of marketing management in business organisations. It lays the foundation for understanding the principles and techniques of meeting the needs of customers in every organisation for the attainment of organisational goals. It examines the marketing concept, marketing mix, marketing segmentation and positioning variables, marketing growth strategies and planning , elements of marketing, marketing research and consumer behaviour, IMC, public relations in the marketing context, distribution and logistics.

KBUS206 Organisational Behaviour 3 Credits

This course is designed to introduce students to the fundamental principles and concepts of organizational behavior and behavioral science theories and applications in management. It lays the foundation for understanding the behaviour of individuals and groups in organizations and the importance of behaviour in organizational performance. It helps students to understand why and how people behave in organizations, why they behave the way they do, how to motivate people and also examine their own behaviours and make the necessary adjustments. Topics to be treated include: Concept of Organizational Behaviour, Elements of Organizational Behaviour, People and Organization Relationship, Foundations of Organizational Behaviour, Ability, Personality, Learning, Perception, Decision Making, Values & Attitudes, Motivation, Organizational Culture, Teams, Group Dynamics Conflict Management, and Organizational commitment.

KBUS208 Business Economics: Macro 3 Credits

This course gives an overview of the modern market economy as a system for dealing with problems of scarcity. The course also looks at the analysis of relationships among such variables as national income, employment, inflation and the quantity of money. The roles of government expenditure, taxation and monetary policy, international finance and economic development will also be discussed.

KBUS301 Quantitative Methods 3 Credits

This course provides techniques for analysing business information and will provide students with a framework for understanding the fundamentals of business and financial decision making. The course covers important methods of data analysis with an emphasis on interpreting and understanding reported business and economic data. Topics include the basic techniques of organising and analysing data; the application of probability and probability distributions, the concept of sampling error and sampling distributions, estimation and hypothesis testing, regression analysis, time series and an introduction to non-parametric statistical methods.

KBUS303 Computer Applications in Business 3 Credits

This course is concerned with how information systems have grown from automation of office systems into systems that assist managers to make decisions, systems that model successful business practices, and systems that transform the modern business into a knowledge-based enterprise. This course will introduce information systems through a survey of information systems technologies and the way they affect management. More emphasis will be placed on management strategies and IT application issues. The course is to make students identify information systems needs and participate in its development in order to create a business competitive advantage.

KBUS305 Business Law 3 Credits

This course is designed to introduce students to basic law with an emphasis on business and corporate organisations. The course, specifically, examines laws relating to business and corporate operations in Ghana. The first part examines the legal systems of Ghana, including the legal frameworks of business, the sources and classifications of law, the structure of the courts, the doctrine of precedent and the rules on statutory interpretation. The second part examines the forms, nature and laws of business organizations. Third part examines Sale of Goods; Agency and Distribution agreements; etc. The final part examines contracts and contractual remedies. Ethical cases will be examined throughout the course.

KBUS302 Research Methods 3 Credits

This course introduces students to the Principles of Business research. Emphasis is placed on quantitative and qualitative research methodologies. Areas covered include the basis of theory and business research methods, the research process - formulating the research problem and hypothesis, ethical issues, sampling procedures, research design, data collection methods, analysing data, and writing the research report.

KBUS304 Operations Management 3 Credits

This course is designed to provide students with the knowledge and understanding of operations management. Topics to be treated include: Concepts, principles, theories and processes of production system; operations strategy, product and process design; facility location and layout; capacity planning, aggregate planning, operations scheduling and control; productivity of operations, inventory planning and independent demand system; MRP, quality management, project management, and Japanese approach to operations management [JIT, TPM, continuous improvement].

KBUS306 Fundamentals of Entrepreneurship 3 Credits

The course is designed to introduce students to the fundamentals of entrepreneurship and develop empirical understanding of the role of entrepreneurs in the economy and society. It is to instill professional and responsible attitude to entrepreneurship and develop transferable skills and problem solving skills in students. The course will introduce students to the concept of entrepreneurship and its importance in business and national development; the processes and procedures for setting up small businesses and the forces driving the growth of entrepreneurship. Other topics to be treated include: benefits of entrepreneurship, creativity and innovation, feasibility analysis, forms of business analysis, franchising, buying an existing business, and building a marketing plan.

KBUS401 Fundamentals of International Business 3 Credits

This course introduces students to the broad fields of International Business and Finance. To that end, the course stands on the background of the ongoing process of globalisation, to give students a comprehensive understanding of the economics and politics of international trade and investment; how and why the world’s countries differ, the functions and forms of the global monetary system; and the strategies, structures and the special roles of international businesses.

KBUS402 Small Business Management 3 Credits

This course is aimed at providing students with the managerial skills necessary to develop, evaluate and manage a small business successfully. It introduces students to small business and fundamentals of small business management, including planning, business growth, e-commerce, raising capital, financial management, business operations, managing employees, marketing and business ethics. The course is oriented toward principles needed to operate a small business and is designed for those who may have their own businesses or for those who desire to upgrade their skills in their present businesses.

KBUS402 Strategic Management 3 Credits

The course helps students to gain an understanding of strategic management concepts, the emerging global economy and its potential impact on business activities and the role of corporate governance in strategic management. Students will develop a better understanding of the present and future environments in which corporations must function and how companies formulate, implement, and evaluate strategies.  They will be guided to scan the external environment of an organization and identify the key aspects of environmental factors having an impact on the performance of the overall industry and the company being analyzed and identify the opportunities and threats posed by the environment for a given company and the barriers to the implementation of strategic choices. Topics to be treated include: Basic Concepts of Strategic Management, Environmental Scanning and Industry Analysis; Internal Scanning - Organizational Analysis, Resources and Capability - analysing competitive and core competencies, value chain analysis and benchmarking; Stakeholder Analysis - mission, vision, goals, objectives, culture and corporate governance; Strategy Formulation and Strategic Choice; Strategy Implementation and Control; Strategic Issues in Managing Technology and Innovation.

KACC201 Fundamentals of Accounting 3 Credits

This course is designed to introduce students to the basic accounting concepts and principles. Students will develop knowledge and appreciate basic accounting methods and principles. Topical coverage includes: accounting concepts, accounting principles, books of prime entries, control accounts and reconciliations.

KACC202 Financial Accounting I 3 Credits

Financial Accounting I is designed to deepen students’ knowledge gained in KBSC 205. It entails the application of accounting concepts and principles in the preparation of financial statements for corporate entities. The course will cover: the role of accounting information records; recording, analyzing and summarizing economic activities in monetary terms.

KACC301 Financial Accounting II

This course is designed to build upon knowledge gained in KBSC 204. It deals with the financial statements preparations. Part I discusses the preparation of financial statements for sole traders, partnerships, clubs, and associations.
Part II discusses the preparation of financial statements for groups and limited liability companies including mergers and acquisitions. Part III discusses the preparation of financial statements for specialized institutions including banks, insurance and other financial institutions.

KACC 302 Cost and Management Accounting I 3 Credits

This course focuses on the study of Cost and Management accounting for internal reporting and decision-making. The course adopts a business-management approach to the development and use of accounting information. Major topics include: Cost Behaviour, Cost Analysis, Profit Planning and Control Measures. Accounting for Decentralized Operations, Types of Costing Capital Budgeting Decisions, and Ethical Challenges in Managerial Accounting are also covered.

KACC303 Auditing and Assurance I

This course is designed to give students a basic knowledge of Auditing concepts, the Nature of Audit Process and Procedures, Principles/Fundamentals of Auditing; Audit Verification, Substantive and Compliance Tests; Auditing in a Computerised Environment, Regulatory Framework of Auditing and others.

KACC304 Auditing and Assurance II 3 Credits

This course is designed to enhance the knowledge acquired in Auditing and Assurance I. Topics to be discussed include: Regulatory Framework of Auditing; Appointment, Resignation and Dismissal of Auditors; Auditors’ Rights, Duties and Liabilities; Auditors’ Independence; Audit Planning; Audit Programmes and Working Papers; Audit Evidence; Audit Risks; Auditing in a Computerised Environment; Quality Control; Sampling; Internal Audit and Internal Review; International Standards on Auditing; Regulation.

KACC401 Financial Reporting and Analysis

This course deals with the analysis of financial information – particularly, financial reports – for making decisions to invest in a firm. The primary focus will be on equity valuation, with some attention given to credit analysis and evaluation of debt. The course is based on financial reporting under IFRS and IAS. The course also deals with the role of corporate governance and ethics in ensuring sound financial reporting with a focus on boards of directors’ role, auditing and disclosure. Issues in relation to the various forms of corporate re-organization, mergers and acquisitions are discussed.

KACC402 Taxation II 3 Credits

This course is a continuation of Taxation I. Students will apply the knowledge and understanding gained from the Ghana Tax Law and Fiscal Policy applicable to various forms of business. Emphasis will be laid on: Income Tax, Corporate Tax, Gift Tax, Inheritance Tax, Double Taxation Relief, Petroleum Revenue Tax and Capital Gains Tax.

KACC403 Taxation I 3 Credits

This course aims at developing students' knowledge and understanding of the Ghanaian Income Tax legislation applicable to various forms of businesses, the GST law and taxation planning within the context of the Ghanaian Income Tax regime. The course examines the principles governing the taxation treatment of various business entities from a domestic and international perspective.

KACC404 Public Sector Accounting 3 Credits

This course is designed to give students knowledge of public sector accounting. Topics to be treated include: Introduction to Public Sector Accounting; Users of Public Sector Financial Statements and their information needs; Objectives of Government Financial Reporting; Regulatory Framework of PSA; Public Sector Accounting Concept; and Sources of Government Revenue. Government Expenditure and Payment Process; Accounting for Government Stores, Fund Accounting; Local/Central Government Budgeting and Financial reporting system; Financial Reporting and Control in the Public Sector; Accounting for public debts; Government Financial Statement and the Public Procurement Act will be discussed.

KACC405 Cost and Management Accounting 3 Credits

This is an in-depth study of cost accounting focusing on its role in internal reporting and the resulting decision-making processes. Students will evaluate the foundation, ethics and basic costing systems employed in the management accounting profession; analyze budgeting, cost behaviour, pricing and profitability concepts and principles; determine how cost allocations, product quality, and investment decisions are applied by management accountants; determine how current trends in various industries impact cost accounting; and demonstrate knowledge that is in accordance with the educational requirements for the Certified Institute of Management Accountants (CIMA). Topics to be discussed include: Standard Costing and Variance Analysis; Short term Decision Making; CVP Analysis, Capital Budgeting Decisions and Marginal Absorption.

KACC406 Accounting Information Systems 3 Credits

This course is designed to develop students' information management skills in the area of finance and accounting. Students will be introduced to computerized information systems used to assist in capturing, processing and analysing economic activities measured in monetary term.