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Accounting courses are of many types, each one tailor-made to suit the objective of the courses being studied. Some of the courses in accounting are: Financial Accounting, Management Accounting, Accounting theory, Accounting Information Systems, Income Tax Accounting, Cost Accounting, Governmental and Institutional Accounting, Public Accounting, Non-public Accounting, Taxation of Corporations and Partnerships, International accounting, Auditing, Business ethics, Business Law, Business & Professional Communication, Economics, Financial Management, International Business, and Strategic Management. Some of these coursed are discussed below:

Financial Accounting: Financial Accounting explores the information that can be generated about the performance and position of the business by analysing the financial statements of the company and meant for people external to the company. The processing, and presenting of this information comprises of recording financial transactions, regulating balances and preparing financial statements for service andmanufacturing enterprises by following the established rules and procedures.Other units like cash, receivables, inventory, assets, depreciation, payroll, bonds, liabilities and stocks.

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Management Accounting: Management accounting on the other hand, deals with providing information for those inside the company, to aid in the decision making process.Cost behaviour, cost analysis, profit planning and control measures are some units examined in this subject. Decentralized operation accounting, capital budgeting judgements, and ethical challenges in managerial accounting are some other units also discussed.

Auditing: Auditing can be defined as: the“study of the planning, evidence gathering, internal control review, sampling, and application of procedures used to audit assets, liabilities, equity and related income statement accounts of a profit-oriented enterprise.”Auditing is conducted by professionals who have to follow the best of standards, ethics and liability, such as CPAs. The units covered would include the different types of auditing, and the requirements for the collecting,reporting, and review services.

Accounting theory:would include the normative, positive and critical theories of accounting. The natureof theories, alternative forms of logic, conceptual framework of accounting, and the basicmodern andhistorical accounting issues are studied, with special reference to thepart played by theory in appreciating the currentaccounting standards and accounting practices.

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Accounting Information Systems: This course is a combinationof accounting information systems and business systems associatedwith information systems, information technology, and accounting. Databases for storing and retrieving information that are useful for decision-making are explored along with understanding and creating systems and processes that are important to the bottom line.

Income Tax Accounting:The units in this subject could include the methods to analyse the impact of income tax on the establishment, operation and liquidation of C-corporations, S-corporations, partnerships, estates and trusts. Gift Tax and Property Tax are also examined.

Cost Accounting:studies in detail the effectsof internal reporting and the ensuing decision-making processes. Besides the foundation of costing, units such as ethic, costing systems, budget analysis,the concepts and principles of cost behaviour, pricing and profitability,the application of cost allocations, product quality and investment decisions are also examined.

Business Ethics: Ethics and professional responsibility in accounting are the main topics explored in this subject. Students will also study the evolution of ethics pertaining to the accounting professional.

Business & Professional Communication: A proper and efficient communication system is essential for success in any organisation. Students will gain professional communication skills in business environments using practical and case study methods.

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