Introduction to Business Finance and Accounting (BAE 104)

BAE 104 – Introduction to Business Finance and Accounting

Module Objective

To introduce learners to fundamental accounting and financial concepts required for effective business administration and decision-making.

Learning Outcomes

Learners will be able to:

• Explain basic accounting and financial terminology.
• Understand the purpose of financial statements.
• Interpret basic financial information.
• Explain budgeting and cash-flow concepts.
• Apply basic financial principles to business decisions.

Module Content

1. Introduction to Accounting

2. Introduction to Business Finance

3. Accounting Concepts and Principles

4. Assets, Liabilities and Equity

5. Revenue and Expenses

6. Basic Bookkeeping

7. Income Statement

8. Statement of Financial Position

9. Cash Flow

10. Budgeting

11. Cost Concepts

12. Basic Financial Analysis

13. Working Capital

14. Introduction to Financial Decision-Making

Expected Outcome

Learners will be able to understand and interpret basic financial information and appreciate its importance in business management.

IPSD Department Contact

Mr. Peter Senesie, Assistant Vice President and Dean
Institute of Professional Studies and Development (IPSD)
Email: psenesie@pathsu.education
Whats App: +232 76 752525

 Dr. Michael Udam, Associate Dean
Institute of Professional Studies and Development (IPSD)
Email: mudam@pathsu.education
Whats App: +234 803 249 6398

 IPSD Website: PATHS University IPSD