School of Business and Management Studies

Diploma In Accountancy (Dip. Acc)

Rationale
The Diploma in Accountancy (Dip. Acc) course is intended to provide trainees with sufficient knowledge and skill to perform competently and with minor supervision, the accounting functions in an organization.  It encompasses both theoretical and professional aspects of accounting as a discipline and as a profession.  The course is intended to give the trainee an all round view of accounting by exposing them to appropriate subjects. The graduate is envisaged to play a critical role in promoting transparency and accountability among institutions as well as promoting enterprise suces thorugh proper accounting records and informed decisions.

KCSE

Advanced Certificate in Business Management (KNEC)

Accounts Technician Certificate (ATC II) examined by KASNEB.

A minimum of C - overrall gade plus cluster subjects

 

 

Cluster subjects

  • English/kiswahili
  • Mathematics
  • Any group III subjects
  • Any other subjcets

Candidates with Advanced Certificate in Business Management Courses BMC’s) from the Technical Training Institutes (TTI’s) or from any other recognized institution

Those who have successfully completed their Level II of the ATC

Subject grouping

Group I: English, kiswahili,

Mathematics

Group II: Biology, Physics,

Chemisty

Group III: History & Government,

Geography, Christian Religious

Education, Islamic Religious

Education, Hindu Religious Education

Group IV: Home Science, Art & Design,

Agriculture, Aviation Technology,

Computer Studies

Group V: French, Gernan, Arabic, Music,

Business Studies

 

 

 Exemption and Credit Transfer

  1. The point of entry into the programme for candidates with qualifications other than KSCE shall be approved by Senate on the recommendations of the Academic Board of the School of Business and Legal Studies and the College Academic Board, and shall be based on the qualifications of the applicant.
  2. Where a candidate wishes to be exempted from any course or courses of study, such candidate shall make a written formal application to the Registrar (Academic) justifying the request and attaching evidence of the credentials which support such request. Such a candidate may be required to sit and pass an exemption examination set and administered by the School and approved under the authority of the Senate on the recommendation of the College Academic Board.
  3. Based on the assessment of the exemption examination, the Academic Board of the School of Business and Legal Studies shall make its recommendation to the College Academic Board. On approval of such recommendation by the College Academic Board, the Board shall forward its recommendation to Senate for further consideration.
  4. The decision of the Senate shall be communicated to the College Academic Board who in turn shall communicate the decision to the candidate.

Contact hours and distribution of key courses
The entire programme is covered in 2832 hours and 50 units of study.  Taking into consideration the fact that two hours of practical attachment are counted as one contact hour, the total contact hours in the course come to 2,712 hours.  In this, theory sessions constitute 898 hours while practical sessions account for 1,339 hours, which translates to 40% and 60% of the programme respectively.  The whole programmes can be completed within a period of three years. The programme is examined through continuous assessment which accounts for 30 percent of the total mark and a final examination accounting for the remaining 70 percent.  
Table 1.1: Distribution of the hours by subject areas

Subject Area

Nominal

Contact hrs

Units

% Nominal Hrs

% Contact Hrs

Accounting and Finance

576

576

12

20.34

21.24

Social Skills

96

96

2

3.39

3.54

Mathematics and Statistics

144

144

3

5.08

5.31

Information Communication Technology

288

288

6

10.17

10.62

Economics

96

96

2

3.39

3.54

Law

96

96

2

3.39

3.54

Business & Management

432

432

9

15.25

16

Management Science

96

96

2

3.39

3.54

Industry Based Learning

864

432

9

20.51

16

Projects

144

72

3

5.08

2.65

Total

2832

2712

50

100

100

BACHELOR OF SCIENCE IN ACCOUNTANCY (B.Sc. ACC.)

In order for a country to develop, it is necessary to create a pool of trained personnel in the various fields of national economy. The right direction had been taken in other fields such as medicine, engineering, Diploma in Accountancy, among others. It is also a natural corollary that professions of accounting should follow suit. Based on this fact the Bachelor of Science in Accountancy was introduced at The Technical University of Kenya in the year 2010. It is worth to note that this is the first time in the Republic of Kenya a Bachelors degree course in Accountancy is being offered in a public University.

Entry Requirements

Applicants shall be eligible for admission into the Bachelor of Accountancy degree in the School of Business and Management Studies in the following categories:

KCSE Candidates

The basic admissions requirement shall be the minimum entry requirements set for entry into the public universities, which is at least a mean grade of C+ in the Kenya Certificate of Secondary Education (KCSE). In addition, candidates are expected to have performed well in the following cluster of subjects in KCSE examinations, but at any rate shall have obtained at least a grade C+ in each of the cluster subjects:

Cluster Subjects

English/Kiswahili

Mathematics A or Any Group II

Any group III

Any group II / 2nd Group III / Any Group IV/ Any Group V

KCSE Subject Grouping

Group I: English, Kiswahili, Mathematics

Group II: Biology, Physics, Chemistry

Group III: History and Government, Geography, Christian Religious Education, Islamic Religious Education,

Hindu Religious Education

Group IV: Home Science, Art and Design, Agriculture, Aviation Technology, Computer Studies

Group V: French, German, Arabic, Music, Business Studies

A-Levels or Equivalent

Applicants should have a minimum of two (2) principal passes and a subsidiary pass in the General Paper at A-level and have passed with a credit in English at O-levels.

Higher Diploma (HDip) in Business Management or Equivalent

Applicants with a Higher Diploma (HDip) in Management offered by The Technical University of Kenya or any other recognized examining body.

Diploma in Business Management or Equivalent

Holders of a Diploma in Accountancy and Business Administration of The Technical University of Kenya or an equivalent qualification from a recognized examining body.

CPA/CPS Part II or Equivalent

Holders of CPA/CPS Part II or equivalent qualification.

COURSE OUTLINE


Year 1

Semester I

UCCC 1101

Communication Skills

ABAQ 1111

Introduction to Business Management

ABAQ 1121

ICT Concepts

ABAQ 1151

Introduction to Microeconomics

ABAQ 1131

Introduction to Financial Accounting

ABAQ 1122

Basic Mathematics

UCCC 1102

Critical and Creative Thinking

 

 

 

Semester II

ABAQ 1221

Business Statistics

ABAQ 1222

Computer Applications

ABAQ 1251

Introduction to Macro Economics

ABAQ 1231

Partnership Accounting

UCCC1201

Health Education

ABAQ 1223

Management Mathematics

UCCC1202

Society and Culture

 

 

 

 Total Hours for Year I

 

Year 2

Semester I

ABAQ 2151

Data Base Systems I

ABAQ 2131

Company Accounting

ABAQ 2111

Environmental Studies

ABAQ 2132

Cost Accounting I

ABAQ 2133

Auditing I

ABAQ 2121

Taxation I

ABAQ 2134

Introduction to Business Finance

 

 

Semester II

ABAQ 2231

Auditing and Assurance

ABAQ 2261

Commercial Law

ABAQ 2232

Taxation II

ABAQ 2251

Intermediate Economics

ABAQ 2233

Management Accounting

ABAQ 2234

Insurance and Risk Management

ABAQ 2211

Database Systems II

 

 

 

Total Hours for Year II

Year 3

Semester I

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ABAQ 3231

Accounting for Assets

ABAQ 3211

Business Ethics and Governance

ABAQ 3212

Entrepreneurship Development

ABAQ 3261

Company Law

ABAQ 3221

Social- Commerce

ABAQ 3232

Taxation Theory and Practice

ABAQ 3213

Principles and Practice of Management

Semester II

ABAQ 3331

Business Plan Development

ABAQ 3321

Business Research Methods

ABAQ 3322

Quantitative Methods

ABAQ 3311

Principles of Marketing

ABAQ 3332

Accounting for Liabilities

ABAQ 3333

Specialized Financial Accounting

ABAQ 3334

Financial Management

 

 

Semester III

ABCC 3100

Industry Based Learning I (12 Weeks)

 

 

 

Total Hours for Year 3

Year 4

Semester I

CORE UNITS

ABAQ 4201

Project Proposal Writing

ABAQ 4221

Human Resource Management

ABAQ 4231

Specialized Accounting Techniques

 

 

OPTIONS

Management Accounting

ABAQ 4232

Performance Management

ABAQ 4233

Corporate Management

ABAQ 4234

Cost Accounting II

 

 

 

Auditing

ABAQ 4236

Auditing and Investigation Theory

ABAQ 4237

Audit and Assurance II

ABAQ 4238

Forensic Accounting

 

 

Financial Accounting

ABAQ 4239

Financial Accounting II

ABAQ 4230

Accounting Theory and Practice

ABAQ 42

Financial Reporting II

 

 

Semester II

CORE

ABAQ 4301

Research Project

ABAQ 4312

Accounting Information System

ABAQ 4331

Trust Accounting

 

 

OPTIONS

Management Accounting

ABAQ 4332

Management Accounting II

ABAQ 4333

Issues in Management Accounting

ABAQ 4334

Total Quality Management

 

 

Auditing

ABAQ 4338

Fraud Prevention and Examination

ABAQ 4339

Issues in Auditing

ABAQ 4340

Computerized Auditing

 

 

Financial Accounting

ABAQ 4338

Financial Statement Analysis

ABAQ 4339

Issues in Financial Accounting

ABAQ 4340

Advanced Accounting Theory

 

 

Semester III

ABCC 4100

Industry Based Learning II (12 Weeks)

 

 

 

Total Hours for Year 3

 

Total Hours for the Course