D2-Financial Management

D2-FINANCIAL MANAGEMENT

This Paper introduces students to the framework of financial management, Financial planning and analysis, Sources of finance, Cost of capital, Capital investment appraisal, Valuation principles and group accounts, Working capital management and Public Finance.

Objectives

On...

D3 – Business Taxation

D3-BUSINESS TAXATION

This Paper builds on the knowledge gained in Paper D 4 – Direct Taxes. It covers topics such as Sole trader income tax, Partnerships, Taxation of Mining Operations, Taxation of Farming enterprises, Taxation of...

D4-Personal Taxation

D4-PERSONAL TAXATION

This Paper focuses on personal income taxation, including aspects such as determination of tax residence for individuals, taxation of income from employment, taxation of income from sporting activities, Tax planning for individuals, taxation of...

D5-International Taxation

D5-INTERNATIONAL TAXATION

This Paper introduces students to International Taxation, taking a closer look at issues such as the Global economic environment, History of international tax law, Double taxation conventions – DTC, Treatment of Income of non...

D6-Tax Audit and Investigations

D6-TAX AUDIT AND INVESTIGATIONS

This Paper introduces students the wider concepts of auditing and investigations with the sole purpose of detecting under declarations of Income or over statements of expenditure. The Paper also covers issues of...

DA1 – Financial Accounting

DA1 Financial Accounting

Learning outcomes

On successful completion of DA1, students should be able to:

1.  Describe the context and purpose of financial accounting
2.  Apply double-entry bookkeeping techniques to record financial transactions and to...

DA10-Taxation

DA10- Taxation

Learning Outcomes On successful completion of D10, students should be able to:

1. Describe the principles of taxation and explain the role played by taxation in the economy
2. Identify and respond appropriately to ethical issues arising...

DA11-Principles of Auditing

DA11-Principles of Auditing

Learning Outcomes

On successful completion of D11, students should be able to:

1. Explain the purpose and context of external audit and other assurance engagements
2. Explain the principles of good corporate governance, and apply professional...

DA12-Governance and Corporate Law

D12-Governance and Corporate Law

Learning outcomes

On successful completion of D12, students should be able to:

1. Describe corporate governance systems and policies
2. Explain types of limited companies, and the articles of association, its effect and alteration
3. Compare...