This module is an introductory course in financial accounting theory and practice. It introduces basic accounting concepts and practices that are essential for students who have no background in accounting and are completing a course in business studies. It covers the complete accounting cycle and critical accounting areas including cash receivables, inventories and fixed assets. The topics include among others a basic understanding of the role of accounting in business, analysing transactions, matching concept and adjustments of entries, accounting for trading businesses, internal controls and special journals, and partnership.

This module covers the foundation of management. In this subject, students will be introduced to the key topics in traditional management which includes planning, organising, leading and controlling. Besides focusing on these processes, students will also learn management skills which are relevant in today’s world. Students will learn how to deal with contemporary management issues, decision making, human resource management, organisational structure, managing change and innovation, managing technology and operation. In addition, students will learn the importance of quality management.

The aim of Introduction to Economics is to equip students with adequate knowledge and understanding of the tools of economic analysis. In addition, students will learn the situations and problems to which these tools are applied. The course provides the basis for a broad understanding of economics and for further study of the subject.

Mathematics is part of our lives and touches us every day in one way or another. The business communities depend very much on this to conduct its day to day business. It takes students from the most elementary number processes, number sequence, bank interest, percentages, probability, statistics, data handling to analysis and reasoning techniques. This subject has made it possible for students to progress on to do accounting with little difficulty. Many large and small companies as well as non-profit service organisations practise the subject. Mathematics and statistics, the major philosophies of mathematical thinking and practice, and how mathematics and statistics are used by different kinds of organisations are presented in this module.

This module is designed to help students make the best use of their abilities and help them study and learn effectively. It will make their time to study more enjoyable and better prepare them for their final exams and ultimately the success they deserve. The topics covered include how to be a good learner, getting the most out of lectures, effective reading and notes-making, critical and creative thinking, writing good English and writing better assignments and essays.