INTRODUCTION
The module introduces learners to the principles of management accounting. The module evaluates concepts, terminology, and theoretical framework associated with management accounting. It highlights on the management accounting knowledge and applications in organisations and examines the impact of management accounting on business decision making.

LEARNING OUTCOMES

At the end of this module learners should be able to:

1. Know and explain the uses of management accounting in commerce and industry
2. Know and apply knowledge of management accounting to the real life situations
3. Identify and apply cost drivers and evaluate cost management strategies
4. Know and explain the impact of management accounting on business decision making process.

COURSE CONTENT

• UNIT 1: Standard costing
• UNIT 2: Marginal costing
• UNIT 3: Budgetary Control
• UNIT 4: Reconciliation of Cost and Financial Accounts

ASSESMENT

RECOMMENDED READINGS
1. Atrill, P., & McLaney, E. (2009). Management Accounting for Decision Makers
 (6th ed.). Essex, Pearson Education Ltd
2. Bhimani, A., Horngren, C.T., Datar, S.M. (2013), Management and Cost

INTRODUCTION
The module introduces learners to the concepts of organizational behavior. The module examines the connection between organisational behavior and management in an organization. It looks at the theoretical and practical aspects of organisational behavior. The module examines the implications of behavioral science in work organisations etc. The module finally looks at the correlation between organizations’ performance and effective management of human resource.

LEARNING OUTCOMES
At the end of this module learners should be able to:
1. Know and explain the connection between Organisational Behavior and Management.
2. Know and explain the integrated view embracing both theory and practice.
3. Know and explain the connection between Behavioral science within work
organisations and implications for management action.
4. Identify and explain how organisational performance may be improved th

COURSE CONTENTS
UNIT 1: Scope of Organisational Behavior
UNIT 2: Organisation Culture
UNIT 3: Management Theories
UNIT 4: Control and power
UNIT 5: Perception
UNIT 6: Individual Differences
UNIT 7: The Management Process

UNIT 8: Theories of Motivation

UNIT 8: Leadership

UNIT 8: The nature of Work Groups and Teams

UNIT 8: Conflict Management

UNIT 8: Problem Solving

UNIT 8: Management of Human Capital

UNIT 8: Authority & Responsibilities within organisations

ASSESMENT

PRESCRIBED READINGS

1. Cook, C.W. & Hunsaker, P.L. 2001.  Management and Organisational Behavior. New York: McGraw-Hill.
2. Luthans, F. 2008. Organizational Behavior. 11th edn. New York: McGraw Hill.
3. Cole J. A. (2004) Organisational Behavior Thomson Learning ISBN 0-8264 5387-2

RECOMMENDED READINGS
1 Kreitner, R. & Kinicki, A. 2007. Organizational Behavior. 7th edn. New York:
McGrawHill/Irwin.
2 Holloway, J.C. 2006. The business of tourism. Essex: Pearson Education.

INTRODUCTION
This module introduces learners to Entrepreneurship. The module begins with an introduction to what entrepreneurship is, it highlights what the practice of entrepreneurship and innovation are. It further examines the process of developing entrepreneur, looks at what entrepreneurship organisation is, SMEs, entrepreneurial marketing and entrepreneurship economic development. The module equips learner with knowledge on how to assess risk, and apply the skills necessary to transform innovative ideas into viable, sustainable ventures.

LEARNING OUTCOMES
At the end of this module learners should be able to:
1. Know and define what entrepreneurship is
2. Know and explain what the practice of entrepreneurship is
3. Know and explain how entrepreneurship correlate with innovation
4. Know and apply the process of developing entrepreneur
5. Know and explain what an entrepreneurship organisation is etc.

COURSE CONTENTS
UNIT 1: Introduction
UNIT 2: The Practice of Entrepreneurship
UNIT 3: Entrepreneurship and Innovation
UNIT 4: Developing Entrepreneur
UNIT 5: Entrepreneurship Organization
UNIT 6: Entrepreneurship and SMES
UNIT 7: Entrepreneurial Marketing
UNIT 8: Entrepreneurship and Economic Development.

ASSESMENT

PRESCRIBED READINGS
1 Bygrave, W., & Zacharakis, A. (2017) Entrepreneurship, 4th Edition (3rd Editionis ok too) Wiley.
2 Chell, E. (2008). The entrepreneurial personality: A social construction (2nd edn.). New York: Routledge

RECOMMENDED READINGS
1 Chatterjee, S. (2013). Simple rules for designing business models. California Management Review, 55(2), 97-124.
2 Mason, C., & Brown, R. (2014). Entrepreneurial ecosystems a

INTRODUCTION
The module introduces learners to the business environment in business organisations. It gives a background concept to business, the economic environment, social cultural environment and the political environment in which businesses as conducted. The module further highlights on issues of economic and financial environment prevailing. Legal environment, government policy vis à-vis business, issues of corporate social responsibility etc. are the issues the module is concerned with. Globalisation and its effect on businesses has also been examined in the module. The module highlights some of the pros and cons an environment in which a business is operating may impact on the successes or otherwise of a business.

LEARNING OUTCOMES
At the end of this module learners should be able to:
1. Know and explain what business environment is.
2. Know and explain what environment is for businesses
3. Know and explain how environment affects the operations of a business
4. Know and explain what some of effects of globalization may be on the operations of a business
5. Know and explain what corporate social responsibility is and its importance to a
business, etc.

COURSE CONTENTS
UNIT 1: Business Environment
UNIT 2: Economic Environment
UNIT 3: Socio Cultural Environment
UNIT 4: Political Environment
UNIT 5: Economic Systems
UNIT 6: Financial Environment
UNIT 7: Legal Environment
UNIT 8: Economic Role of Government
UNIT 9: Globalization
UNIT 10: Natural and Technological Environment
UNIT 11: Corporate Social Responsibility
UNIT 12: Public, Private, Joint and Cooperative Sectors

ASSESSMENT

PRESCRIBED READINGS

1. Cherunilam, Francis; Business Environment – Text and Cases, Himalaya Publishing House.
2. BPP – Organizations, competition and Environment (BPP Publishing, 2003) ISBN: 0751712469.
3. Aswathappa,

RECOMMENDED READINGS
1. Brewster D – Business Economics (International Thompson business P, 1998) ISBN: 1861524250
2. Aswathappa, K.; Essentials of Business Environment, Himalaya Publishing House, New Delhi.

INTRODUCTION
Human Capital Management introduces learners to the concept of human capital utilization. The module examines what human resource management. It looks at it’s the role and function within the key areas of resourcing, reward, development and relations. The module further investigates how human resource management policies and practices within organisations impact on effective operations of an organisation. It explains how human resource management practitioners can both develop understanding and provide support for the knowledge and skill base establishment within an organisation.

LEARNING OUTCOMES
At the end of this module learners should be able to:
1. Know and explain what human capital is
2. Know and explain what human capital management is
3. Know and explain what human resource management is
4. Know and apply key concepts of resourcing, rewards and connection to efficiency.
5. Know and explain how human resource policies and practices impact on operations of businesses, etc.

COURSE CONTENTS
UNIT 1: Personnel management and the new approach of human resource management
UNIT 2: The roles and tasks of the human resource management function
UNIT 3: The changing roles of human resource specialists e.g. the move from reactive/welfare to proactive/strategic and increasing requirement to work in partnership with the business
UNIT 4: Procedures and practices used for recruiting and selecting suitable employees.
UNIT 5: The systematic approach to recruitment
UNIT 6: The systematic approach to selection: aims and objectives of the selection process
UNIT 7: The legislative framework and benchmark evidence guiding the recruitment and selection process – Principles and procedures for monitoring and rewarding the employee
UNIT 8: The relationship between motivation theories and reward
UNIT 9: Rights and procedures on exit
UNIT 10: Redundancy
UNIT 11: Management of exit

ASSESSMENT

PRESCRIBED READINGS

1 Foot, M and Hook, C — Introducing Human Resource Management 3rd Edition (FT Prentice Hall, Harlow, 2002) ISBN: 0273651439.
2 Torrington D/Hall L and Taylor S — Human Resource Management 5 th Edition (FT Prentice Hall, Harlow, 2002)

RECOMMENDED READINGS
1 Armstrong. M, Taylor .S, (2014) — Armstrong’s Handbook of Human Resource
Management Practice 13th Edition – (Kogan Page Limited) London
2 Cole G.A. ( ) Personnel and Human Resources Management 5th Edition
3 Dressler G. () Human Resources Management 12th Edition
4 Seti V. (2011), Human Resources Management – A core Strategic Partnership in
Sustainable Development
5 Foot M, Hook. C () Introducing Human Resources Management