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BBA - International Business

Business Accounting

Programme Objectives

The programme has the following aims:

  1. To enable the study of organisations, their management and the changing external and international contexts in which they operate.

  2. Equip individuals for and/or development of a career in international business and associated specialized areas in business development, marketing, finance and tourism management at a professional or equivalent level to assume managerial positions in the arena of international business.

  3. Development of the ability to apply knowledge and understanding of international business and management to complex issues, both systematically and creatively, to improve business and management practice.

  4. Enhancement of lifelong learning and personal development so as to be able to work with self-direction and originality and to contribute to business and society at large.


On successful completion of the programme, participants will be able to:

  1. Demonstrate understanding of management theories, current issues of management, the development of conceptual frameworks to guide their application within organizations operating in an increasingly global and competitive environment.
  2. Acquire a strong foundation in key functional areas of business management to enable them to succeed as effective managers in an increasingly complex and dynamic environment.
  3. Exhibit a coherent body of knowledge on economic, ethical, environmental, legal, political, sociological and technological factors together with their effects at local, national and international levels upon the strategy, behaviour and management of organisations.
  4. Demonstrate command of a range of competencies relevant to cross-border management, including inter-cultural awareness and understanding.
  5. Acquire and use a range of concepts, tools and techniques for problem solving and decision-making for analyzing complex and inter-related business scenarios.
  6. Demonstrate and apply critical skills enabling the investigation and evaluation of valid and relevant management issues and practices.

Programme Content


Most managers, whatever they are managing, and at whatever level, will rely on statements of business performance to perform many aspects of their management tasks.    They need to know how well or how badly the organisation is performing.  This means that they must understand the financial “messages” being communicated.  They need to diagnose problems.  This might imply a dependence on backward looking sets of figures, but they are clearly needed if managers are to know enough to help move the business forward.  The process of producing budgets is concerned with interpreting the achieved performance, and assessing the requirements for future performance.  The ability to prepare and use budgets is a core approach used by managers in all organisations.

Learning is facilitated via a series of lectures and supplemented with discussions of topics taking place in regular tutorials/ discussion forums. Tutorials/Discussions will involve supplementing the lectures using appropriate exercises or real companies’ financial data.  Students’ learning is underpinned by core textbooks and recommended readings.

Learning Outcomes

On completion of this module, students will be able to:

  • Prepare statements of business performance.
  • Apply and interpret statements of business performance including using costing information to enhance financial control and decision making.


  • Preparation of basic financial statements for sole traders
  • Adjustments to those accounts
  • Application of these principles to company accounts
  • Examining the data presented by companies when reporting financial performance
  • Interpreting data and identifying problems
  • Identify the differing costs within a business
  • Analyse cost behaviour and control
  • Prepare and interpret cash budgets as a form of control


  • Course Materials provided by IPE.
  • Dyson J.R., (2010)Accounting for non-accounting Students, FT Prentice Hall
  • Melville A., (2009)  Financial Accounting, FT Prentice Hall
  • Online resources on OCTAL Portal
  • Online data bases from IPE’s E Library