Financial management contributes to a better understanding of the financial system. The subject deals with the important topics on financial management that are important to virtually everyone especially those that will work in the corporate world. Included are overview of financial management, overview of financial markets and institutions, methods used to estimate the cash flows that determine asset values, financial statement analysis using ratios, the time value of money analysis, the determinants of interest rates, the basic of risk analysis, and the basics of bond and stock valuation procedures.

This will equip students with necessary knowledge to know the basic of financial management to help in decisions to maximize firm’s value. It involves the study of investing in long term capital assets, capital budgeting, capital structure, and dividend policy and working capital management and financial forecasting. The subject will help students appreciate the importance of finance in the corporate world and in their personal finances.


Intermediate accounting deals with the preparation and presentation of financial reports in accordance with the financial reporting framework. It covers understanding and application of accounting standards relating to nature and composition of accounts, initial recognition, measurement and presentation in the financial statements. This course is the second of the three-part series of intermediate accounting courses. This equips the learners with a thorough understanding of the accounting and financial statement presentation of non-financial liabilities, financial liabilities, income tax, employee benefits, leases and shareholders’ equity. Learners are expected to analyze accounting transactions, prepare accounting entries, summarize the effects of the transactions, and prepare and present the accounts in the financial statements in conformity with the financial reporting framework.