“…..Management is all and all”. This phrase by an ardent scholar in the field, Peter F. Drucker reflects the holistic approach to management scholarship embraced by CUIB and epitomized by the B. Sc. Management and Human Resource Management programme. The programme is built on the manifested need of the professional business world for skilful but versatile manpower capable of operating within ad-hoc and fixed teams to customize products and services to satisfy the increasingly exigent customers.

One of the most difficult equations facing practicing business managers in Cameroon and beyond is to shed off individualistic and self-serving tendencies of employees and build synergy for the corporate good. This apparently new problem is however just a reflection of egocentric business programmes that have been inspired by the quest for specialisation as projected by the coated failure of capitalism. The unavoidable end of such thinking is the existence of standalone specialised groups of employees (silos) who breed sub optimality at the expense of overall company good.

The ideology of the management and human resource management programme breaks this chain towards self-destructive specialisation which inhibits professional flexibility by adopting an integrated approach with both compulsory and elective courses in the programme that cut across the entire spectrum of any 21st century world class business curriculum. Like any other programme in the School, the Management programme leverages on the mission of CUIB “…to produce professional servant managers with moral and spiritual values”. Far from being just a verbalised mantra, this is captured in the course structure with entrepreneurship and other personal development courses which span the entire eight (8) semesters of the programme.

OBJECTIVES OF THE PROGRAMME

As any foundation programme, the Management programme has three principal objectives:

• To provide a firm foundation for post-graduate specialisation in the following areas which leverage on management background:
• M.Sc. /MBA in Purchasing and Supplies Management
• M.Sc./MBA in Operations/Production Management
• M.Sc./MBA in Logistics Management
• M.Sc./MBA in Financial Management
• M.Sc./MBA in Project Management
• M.Sc./MBA in Human Resource Management
• M.Sc./MBA in Marketing Management
• M.Sc./MBA in Sales Management
• M.Sc. Management information Systems

To prepare the students professionally for the following entry and mid-level jobs:

• Project coordinators
• Inventory managers
• Management controllers
• Production managers
• Factory managers
• Human resource managers
• Loan managers
• Logistics managers
• Procurement managers
• Community relation specialists
• Management consultants
• Junior/branch managers
• Financial Managers

PHILOSOPHY OF THE PROGRAMME
The philosophy of the Accounting Programme is based on the predicament that academic and professional excellence is fundamental for any student to succeed in today’s environment. The academic programmes are designed to prepare students to be able to fit in a dynamic, complex, expanding and constantly changing accounting profession. The programme also takes into consideration the 21st century global economy which is increasingly sophisticated and interdependent. This is why in the School of Management Sciences, students start specialisation only in the fourth semester. The first three semesters are used to lay an interdependent broad base.

OBJECTIVE OF THE PROGRAMME
The Department of Accountancy is embarked on training students to acquire managerial business decision-making skills that are relevant in the 21st century business world. In this respect, the curriculum is focused on both academic and industrial training. The academic component covers courses in Accounting, Finance, management, marketing and entrepreneurial studies. In the professional arm, students are required to do at least six months of industrial training before being eligible for graduation.

To create and operate in an environment that will help students pick up both academic and moral knowledge. To have students understand the background, theory and practice of human resource management and its system. Develop students understanding, critical thinking, analysis and synthesis of people management related data using methods and technologies. Produce an atmosphere where students can explore their creativity, work in teams as much as individually so as to enable them to have the desired behavior and pick up values that will make them fit to sustain their careers. Developing the knowledge, skills and values of the discipline. Knowing and conforming to the ethics of the profession. Maintaining a high level of integrity, objectivity, competence, and concern for public interest.

See Full Course Structure

SCHOOL OF BUSINESS (SB)Before graduating with a Bachelor of Science (B.Sc.) Degree from the School of Business, the student must complete alongside the University Requirements the following Core Courses and at least One Elective:Core Courses FRESHMAN YEAR (Year I) (ALL DEPARTMENTS)

BUS 101: Principles of Management 

MKT 101: Fundamentals of Marketing

BUS 103: Fundamentals of Business Economics 

BUS 105: Business Mathematics and statistics

ACC 102: Principles of Accounting

INS 102: Principles of Insurance

 HRM 102: Principles of Human Resource Management

BNF 102: Principles of Finance 

Bachelors of Science (B.Sc.) in Accountancy (ACC)Core Courses

ACC 201: Cost and Management Accounting I

ACC 203: OHADA Accounting I

ACC 205: Intermediate Accounting I

BUS 201: Business Law

BUS 211: Internship I

 ACC 202: Cost and Management Accounting II

ACC 204: OHADA Accounting II

ACC 206: Intermediate Accounting II

 ACC 208: Tax Accounting I 

ACC 301: Tax Accounting II

BUS 301: Research Methods

 BUS 302: Work Experience 

ACC 303: Accounting Software Packages

BUS 305: Business Ethics

 BUS 311: Internship II 

ACC 401: Advanced Accounting I

ACC 403: Public Sector and Non-for-Profit 

ACC 405: Auditing, Control and Investigation 

ACC 402: Advanced Accounting II

ACC 407: Accounting Ethics and Professional Responsibility

BUS 410: Senior Project Elective Courses

BNF 201 Elements of Banking and Monetary Policy

ACC 210: Accounting Theory 

BNF 301: Financial Management

COURSE DESCRIPTIONSBUS101: Principles of Management 6 Credits (40-10-10)This course is the introductory course to the entire management program. It is designed to give the freshmen a foundation upon which other subsequent specialty courses will be built. The course introduces management from the process approach by exploring the basic functions of management from planning to control as suggested by Henri Fayol and other classical practicing managers. To valorize current management practices, the course traces the evolution of management thoughts from the Classical to the contingency and environmental ideologies. The course is however treated and tested at the principle and concept levels of pedagogy since it is the first contact of the learners with management literature. 

BUS 103: Fundamentals of Business Economics 6 Credits (40-10-10)This course introduces students to economics concepts and their applications in business management decisions. It focuses on the decision making at individual and macro levels. At the end of the course, students must understand basic concepts of; Economics as a social science, demand and supply, economics of taxation, the economics of public sector, firm behavior and the organization of industry with emphasis on theory of production, theory of cost, revenue, perfect competition, monopoly, monopolistic competitions and oligopoly. At the macro level, the course tries to dissect the integrated elements that shape business trends in any economic system in a prescriptive manner, underlying applicable economic models in each case. Students must have a firm grasp of national income accounts, the determination of national income, aggregate demand and fiscal policy, the balance of payment and foreign trade, the market for foreign exchange, the central bank and money supply.

BUS 105: Business Mathematics and statistics 6 Credits (40-10-10) This is an introductory course in Business mathematics. The major objective is to enable students to quantify business problems. Unlike pure mathematical courses, this course introduces students to mathematical concepts that are, useful in business analysis and effectively brings in business applications. The course covers real number system, relations, functions, graphs, limits, derivatives, and economic applications. It takes students at the first level of logical reasoning in pedagogy. The course leverages on Ordinary level of mathematics and its applications in Business. From the statistical perspective, this is the first in a series of statistical courses designed to help students to strengthen their analytical ability particularly of economic phenomena. Unlike pure statistical courses, it is structured to act as an aid, to business analysis. It focuses mainly on descriptive statistics and particular topics to be covered are sources of statistical information. Methods of: presenting data, measures of central tendency, measure of position, measures of absolute and relative dispersion, measures of correlation, time series, index numbers, etc. It excludes sophisticated inferential statistical tools which are treated at a higher level.

ACC 102: Principles of Accounting6 Credits (40-10-10)This is the first course in the accounting career and therefore introduces the students into the field of accounting. The course introduces students on the need for tracking organization’sactivities and recording them in the books of the organizationsso as to be able to generate financial statements at the end of a particular period. The need of accounting information by users is also an important aspect of the course. Topics covered in the course include: definition accounting terms, concepts in accounting, bookkeeping, double entry principles, recording of transactions, ledger accounts, subsidiary books, banking transactions, journal, trial balance, preparation of statement of income and statement of financial position with end of year adjustments.

BUS 107: Introduction to Methodology of Scientific Research 6 Credits (40-10-10)This course is meant to provide a solid foundation to the students in the rigorous world of scientific writing. Considering the evaluation system of CUIB where students are constantly expected to write base group reports, portfolio assignments etc, this course must at the basic minimum provide the know how to cope with such exercises in a scientific manner. As a foundation to the Research methods course in the Junior Year, this course is expected to cover the elements of scientific academic articles and thesis write-up at the elementary level. For teaching any of these elements, proposals, reports, articles, thesis, samples of each must be brought to class each time for analysis and comparisons to deepen the understanding of the learners. NB. For references and general approach, the APA style should be adopted.

INS 102: Principles of Insurance 4Credits (40-10-10)This is the first introductory course in Insurance. It aims to provide students with the fundamental knowledge of insurance beginning with frequently used terms and their definitions as used in the industry.

process and its need, guiding the reader through the various mechanics, functions of insurance companies, types of insurance products available and the applicability in different situations, illustrating with examples whenever possible. It will cover the historical developments of insurance; Insurance institutions; the scope of insurance; the general functions of insurance; detailed analysis of the various classes of insurance.

BNF 102 Principles of Finance6 Credits (40-10-10)This course is introduction to the field of finance which will enable the students appreciate fundamental concepts in finance. It covers topics such as the Time-value of money, risk analysis, basic operations of capital markets, current assets and current liabilities analysis, capital budgeting and cost of capital calculation.

HRM 102: Principles of Human Resource Management6 Credits (40-10-10) This is an introductory course to Human Resource Management. Hired and Fired? Students will analyze   the primary functions of Human Resource Management which include Recruitment, Selection, Training, Development, Compensation and evaluation. The Objectives & Functions of HRM, Evolution of HRM -HRM policy goals -Human Resource Planning, the HR profession -Current People Resourcing issues .This course is designed to equip students with operational knowledge of hiring, managing and firing employees. Throughout this course students will be introduced to the HRM role by following life cycle of an employee from organizational entry to exit. Which will cover: Job Analysis and Job Design –Recruitment and selection Processes, Methods and Evaluation -Classic Selection -Advanced selection methods -induction and orientation -Performance management strategies -Performance Appraisal -Pay and Rewards -Training and development -Employee relations -Staff turnover -Retention –Redundancy and retirement? Various forms of technologies will be highlighted to expose students to the emerging technologies impacting the business world. Professional communication skills and practices, problem solving, ethical and legal issues and the impact of effective presentation skills are taught in this course as a foundational knowledge to prepare students to be school and career ready. Employability skills are integrated into activities, tasks, and projects throughout the course standards to demonstrate the skills required by business and industry.

ACC 201: Cost and Management Accounting I6Credits (40-10-10)Being the first course in cost and management accounting, it introduces students to elementary costing techniques and elements that make up the cost of a product or service. The course doses not assume any pre-knowledge in costing and will therefore handle areas such as cost accounting principles, concepts, costs classification, materials costing, labour

ACC 205: Intermediate Accounting I6 Credits (40-10-10)This is the continuation of Principles of Accounting and covers topics such as financial statements for sole proprietor business, incomplete records, controlaccounts, manufacturing accounts, and departmental accounts. Other topics include detailed accounts of partnership, dissolution, amalgamations, trading profit and loss accounts and balance sheet, consignment accounts, hire purchase accounts.

 ACC 206: Intermediate Accounting II6 Credits (40-10-10)The topics covered include; Detailed accounts of partnership, dissolution, amalgamations, trading profit and loss accounts and balance sheet, consignment accounts, hire purchase accounts. Other topics will include: International Accounting, Publication of corporate financial statements, EPs and format for publication of company accounts. Introduction to simple group accounts, reasons for groups, Accounting of associates, cost method, investment 

Other topics will include: International Accounting, Publication of corporate financial statements, EPs and format for publication of company accounts. Introduction to simple group accounts, reasons for groups, Accounting of associates, cost method, investment method, Statement of Cash Flows, Leases, etc.

ACC 208: Tax Accounting I 6 Credits (40-10-10)This is an introductory course to Cameroon taxation. The course provide students with a good understanding of public finance taking in account the national policy on taxation, tax collection and the principles governing direct and indirect taxation in Cameroon. Areas to be covered include definition of tax terms, overview of taxation, tax structure and administration in Cameroon, different types of taxes in Cameroon, personal income tax, pay roll accounting, residence and source principles of taxation, and council taxes.

ACC 210: Accounting Theory6 Credits (40-10-10)This course presents the conceptual framework of accounting, together with the basic accounting theory with double entry principles, the concepts and its applications. The main topics to be treated in the course include the basic principles of accounting (double entry), concepts of accounting a detailed study of Generally Accepted Accounting Principles (GAAP), Financial Accounting Standard (FAS), and International Financial Reporting Standard (IFRS). The concepts of account interpretation and Accounting Policies, The use of final accounts, Income Statements (profit and loss) and balance sheet, and the director’s reports on financial statements.

ACC 301: Tax Accounting II 6 Credits (40-10-10)This module is the second of the two modules in Taxation. The course content builds on what was studied in Tax Accounting I and concentrates more on the taxation of business activities. The general overview and Theory of Taxation will be revised. The personal income taxation in Cameroon will also be reviewed in depth, while the system of taxation will be discussed in general and Cameroon in particular. The first course will mainly deal with the taxation of individuals to prepare the student for the more rigorous course in this semester on the taxation of Business activities. The structure of the course is adopted in order to give students a general overview and awareness on the subject matter, while at the same time giving the student a detailed analysis of the way businesses are taxed. The course also looks at some international comparisons. In particular, this course will handle Value Added Tax, company income tax, and other taxes on activities in Cameroon. The course also focuses on the practice of taxation in Cameroon.

ACC 303 Accounting Software Packages 6 Credits (40-10-10) This is a more practical course in accounting information technology. The course provides an understanding of the design, data collection and the processing of this accounting information using Accounting Information System. This involves a basic discussion of the various methodologies for the development of accounting information systems and description of information systems and their components. Elements of PROLOG programming language and its use in systems analysis and design. Here the student will be able to try, operate, and understand the use of computer hardware and software as a tool to assist the accountant in his/her job to create financial statements and other reports for the management. It is also aim of this course that the student will be able to see for him/herself the general controls and application controls that ought to be present in a computerized system. Because of the dynamic nature of discipline, their contents also change considerably from year to year. This course introduces microcomputer applications related to the major accounting systems. Topics include: general ledger, accounts receivable, accounts payable, inventory, payroll, and correcting, adjusting, and closing entries and preparation of financial statements.The course handles in detail the application of excel packages in accounting, data base management systems, and access. Accounting software packages are equally treated in detail with focus on practical applications. Application packages such as quick books, Tompro, sage sari, etc. will be treated.

 ACC 401: Advanced Accounting I6 Credits (40-10-10)The course provides students with the advanced nature of financial accounting practices. The understanding of this final accounting reporting includes the theory and practice of financial accounting in relation to corporations. The student’s skills, knowledge and understanding will be extended in areas such as accounting for groups structures be completed include cash flows statement, leases and hire purchase, accounting for business combinations, consolidation of financial statements (both wholly and partially owned subsidiaries), inter-company transfer of service and non-current assets, inventory transactions and indebtedness, consolidated statements of income and reconciliation.

ACC 402: Advanced Accounting II 6 Credits (40-10-10)The course builds further on the skills and knowledge introduced in Advanced Accounting I. Students are expected to handle more sophisticated issues on financial and specializedaccounting. The areas covered will include consolidated financial statements with income taxes segments and interim reporting, foreign currency transactions, hedging, exchange risks, transaction of foreign currency, financial statements, Accounting for legal reorganizationand liquidation, accounting for state and local governments.

ACC 403: Public Sector and Non-for-Profit Accounting 6 Credits (40-10-10)It is the course that focuses on the accounting practices by state and local governments. The course equally handles issues of non-profit organizationsand governmental entities which are not principally profit oriented. Such entities will include accounting for Health care organizations, Universities and colleges etc. Issues to be addressed in the course include; nature, scope and objectives of government accounting, central government accounting principles and practices, basis of accounting, fund accounting, budgeting in governments, preparation of end of year financial statements for local councils.

ACC 405: Auditing, Control and Investigation 6 Credits (40-10-10)This course presents a foundation for students with necessary basic knowledge on auditing techniques. It prepares them for advanced auditing techniques. The course covers areas such as the rights of an auditor, the functions, duties and responsibilities, appointment and removal from office, qualification and disqualification, the legality of the profession and the different types of auditing. Also included are auditing standards and guidelines, audit evidence, audit program, management letters, audit reports, internal control and stock taking procedures. It extends the scope of auditing into audit investigation. The Case of law in auditing and current developments. Additional topics include in-depth to extendthe scope of auditing to cover specialist entities and situations of special rules and regulation, the conduct of management audits and the conduct of special engagement and investigations and reports. Students are expected to apply the respective concepts in Auditing and Investigation in an organization. 

ACC 407: Accounting Ethics and Professional Responsibility 6 Credits (40-10-10)The ethics of a business is currently a high profile issue owing to sensational corporate scandals that had taken place in many countries causing extensive damages to the economy and society. These corporate scandals question the morality of businessmen in general and accountants in particular. It is argued that the accountants have been the main contributors to the decline in ethical standards of a business. Recent highly publicized accounting scandals have made it clear that ethical conduct of accountants has not met the standards inherent in the foregoing quotations. There are numerous egregious accounting frauds involving publicly owned business enterprises. The accounting profession has a responsibility towards these areas, whose deficiencies have led to corporate scandals and collapses. Hence, today, ethical conduct of accounting professionals has become a topical issue.Summary:Total number of Specialty credits176Total number of credits244Totalnumber of Volunteerism Hours105Minimum credits required for graduation240Maximum number of Credit280Total Number of University requirements38.

Objective

The Associate Degree Program is a world rounded degree and upon completion the graduates will be able to help start their own businesses or help grow their employers business. It is to help graduate achieve the following objectives:

• Prepare graduates for a career in private enterprise
• Learning concepts that enhances the relations between companies and consumers
• It will expose students to a range of issues and challenges faced by businesses as it strives to make organisation successful, sustainable and responsible stakeholders in society
• Understanding of business growth with emphasis on breadth and depth

Rationale and Philosophy of the Program

The Associate Degree Program is designed with the objective of providing professional competence in terms of employability skills and the possibility for learners to scale up into full undergraduate degree in the areas of:

• Accounting and OHADA Accounting
• Management and Human Resources Management
• Digital Marketing and Communication

These programs are intended to equip learners with professional competence and work related technical skills to improve their productivity on their current jobs or intended job. These programs are conceptualized and designed based on the employability and career orientation challenges faced in the top 6 fast growing industries in the Cameroonian corporate world. These programs are intended to deliver a comprehensive job retraining package for workers who are working with an Advance Level Certificate or with a degree in an area different from that which is required by their current jobs. The programs are designed to address the needs of General Certificate of Examinations (GCE) Advanced Level holders who are not able to continue with the complete undergraduate degree but are in need of professional skills that can give them employability so as to be able to scale up in later years to a full undergraduate degree.

Target group of Learners

• Workers who require job re-training for Professional Competence
• General Certificate of Examinations Advanced Level holders who cannot continue into an undergraduate degree program
• Learners who are interested in working after the GCE Advanced Level before enrolling for a full undergraduate degree program

Delivery Method of the Associate Degree Program

1. 50% of teaching will be through classroom lectures with entrepreneurial or experiential teaching methods such as:

• Case Study,
• Discussions,
• Problem Diagnoses,
• Field Work Exercises and Presentations
• Group Work discussion and Presentations

50% of teaching will be done in an organisation were students will apply the concepts gained in class during lectures to identify and try to solve or create products and designs that solve real business problems. This will be done under the Field Experience I, II, III and IV.

This will be very good for learners who are already working and for those who are applicants, they will do it as volunteering at the organisation or enterprises of their choice but only in those organisations approved by the School of Business.

Structure of the Curriculum

The Curriculum structure is made up of 120 credits value courses divided across 4 semesters. Each semester the students are expected to enrol for all enlisted speciality course worth 30 credits minimum and University courses worth 8 or 4credits depending on the semester and level.