The module aims at equipping students with understanding of principles of Taxation for the purpose of understanding the following objectives:
- To identify what a tax is, is not, why taxes and who enforces it
- To enhance students' understanding of the role of tax in national development.
- To enhance students’ understanding of tax system in Rwanda.
- To develop students' ability to understand, calculate, interpret, analyze and critically evaluate all various taxes in Rwanda
- To familiarize students with how taxes are calculated assessed, and how a declaration form is filled for all types of taxes paid in Rwanda.
- To make students understand general tax principles and Rwandan tax laws in particular.
- To develop students' understanding on RRA functions and responsibilities as regards tax policies, education and enforcement.
- To develop students’ understanding of various types of taxes levied to tax payers.
This course is very important particularly to the students specialising in the field of Accounting. It is designed to be taught in the last years of the programme after the students have acquired enough understanding of the basic and intermediate courses in accounting. This is because Branch accounting provides an understanding of recording and reporting the transactions of the whole company which is operating its business activities in different locations, i.e the head office and other business segments denominated as branches whether in the same country or located abroad or whether considered as an expansion or not.
At the end of the course the students should be able to identify the applicable accounting concepts, record business transactions, acknowledge the nature and scope of financial and management accounting and prepare books of final accounts.
The module introduces to students a range of business analysis which includes strategy analysis - accounting analysis, financial analysis, prospective analysis. Further, this module familiarizes the students, industry analysis corporate strategy analysis competitive strategy analysis, profitability analysis, security analysis and how the managers use them to monitor, evaluate and judge their firm's performance relative to competitors and communicate to external investors. How the investment bankers, securities analysts, use business analysis for the purpose of valuing and analyzing prospective buyouts, mergers, and acquisitions.
The course introduces students to auditing practices and assurance services provided to improve decision makings
The course provides advanced knowledge in taxation. the course will coverr areas PIT, CIT, Tax audit and investigation, tax planning, transfer pricing and VAT
̶ This module introduces to the students about the concept of forensic accounting and fraud detection. It enables the students to assess the risk involved in the auditing and accounting process. It also prepare the students to identify the check list and documentation, prevention environment, classic approaches, preventive measures and accounting cycle.
This module of Accounting Information System (AIS) is concerned with the way Accounting Information Systems impact, how accounting data is captured, processed, and communicated. AIS provide students with an understanding of small business accounting Software as well as skills needed in auditing. Concepts taught build on material in introductory computing courses and introductory accounting courses. It requires basic computer skills i.e. fluency in simple applications of MS-Excel, MS-Word and MS-PowerPoint which are needed to work with a computer and its operating system interface.
→ This module introduces to the students about the role and significance of accounting information and the fundamentals and basic accounting procedures, accounting principles, accounting concepts, assumptions and conventions, accounting cycle, which are involved in the production of a business entity’s financial statements and enabling the students to understand the basic language of the business, accounting as a science in addition to gain knowledge of recording of business transactions, measurement of business performance and the assessment of financial position of the organizations.
This module aims at equipping students with public sector accounting
procedures, theories and financial reporting methods applied in the public
sector. Further, it gives students ability of understanding and preparation of
public sector accounts. It will also create an understanding of public finance,
state budget - estimates and payments procedures
This module introduces the students to the principles of auditing, legal and professional environment of an audit, designing and developing of an audit plan, programme and working papers. Also designing and implementation of audit procedures, performing audit in computerized environment as well as preparation of audit reports.
- To identify what a tax is, is not, why taxes and who enforces it
- To enhance students' understanding of the role of tax in national development.
- To enhance students’ understanding of tax system in Rwanda.
- To develop students' ability to understand, calculate, interpret, analyze and critically evaluate all various taxes in Rwanda
- To familiarize students with how taxes are calculated assessed, and how a declaration form is filled for all types of taxes paid in Rwanda.
- To make students understand general tax principles and Rwandan tax laws in particular.
- To develop students' understanding on RRA functions and responsibilities as regards tax policies, education and enforcement.
- To develop students’ understanding of various types of taxes levied to tax payers.
This module of Accounting Information System (AIS) is concerned with the way Accounting Information Systems impact, how accounting data is captured, processed, and communicated. AIS provide students with an understanding of small business accounting Software as well as skills needed in auditing. Concepts taught build on material in introductory computing courses and introductory accounting courses. It requires basic computer skills i.e. fluency in simple applications of MS-Excel, MS-Word and MS-PowerPoint which are needed to work with a computer and its operating system. Also, the course is presented in an interactive, user-friendly style, and in the clearest possible language. Each new concept is explained in text and illustrated with informative pictures, screenshots, diagrams and dialog boxes.
This module of Accounting Information System (AIS) is concerned with the way Accounting Information Systems impact, how accounting data is captured, processed, and communicated. AIS provide students with an understanding of small business accounting Software as well as skills needed in auditing. Concepts taught build on material in introductory computing courses and introductory accounting courses. It requires basic computer skills i.e. fluency in simple applications of MS-Excel, MS-Word and MS-PowerPoint which are needed to work with a computer and its operating system. Also, the course is presented in an interactive, user-friendly style, and in the clearest possible language. Each new concept is explained in text and illustrated with informative pictures, screenshots, diagrams and dialog boxes.
This Module equips students with the abilities to apply management practices in various functions of the business such as Human resources management, sales and marketing strategies, research and development, production and operations, procurement management, general administration procedures and IT aspects of the business organization.
a. Introduction to Management Accounting
b. Financial Analysis;
c. Cost - Benefit Analysis , Decision Making and Profit Planning;
d) → Application of Cost - Volume - Profit (CVP) - Analysis with multiple products,
considerations and Profitability Analysis. Pricing Products and Services.
d. Budgeting and Budgetary Control ;
e. Capital Investment Appraisal and Capital Budgeting Decisions;
f. Cost Management Systems and Activity Based Costing (ABC).
g. The influence of Organizational Structure and Decentralization;
This module will enable students to demonstrate knowledge and understanding related to tax system in Rwanda and elsewhere in world
Describing the various sources of taxes in Rwanda and their role in country national development.
Having successfully completed the module, students should be able to:
Identify the role and responsibilities of RRA in advising the government on issues related tax policies and enforcement mechanism
Prepare, analyze and interpret relevant tax rates, how there are recorded in books of accounts and in financial statements
At the end of this course students will be conversant with all sources of income to the government or public revenues.
Finally this course will implant in students knowledge and skills related tax evasion, avoidance and problems associated with tax evasion and remedial solutions