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The detailed contents are as follows: Introduction to the framework for the preparation and presentation of financial statements
(FRW), financial position, financial performance, determining profit and preparing financial statements, accounting for current and
non-current assets – cash and cash equivalents, trade and other receivables, inventory, property, plant and equipment and other
non-current assets, accounting for current and non-current liabilities. Introduction to VAT (Value Added Tax). Inventory systems.
BASIC MACROECONOMICS CEMA3572
NQF Level: 5 Credits: 16 Contact hours: 4 hours lecture per week for 14 weeks
Module assessment: Continuous assessment 50%: two tests and one assignment
Examination 50%: 1 x 3 hour examination paper
Pre-requisites: None
Module Description:
This course introduces basic concepts and tools used in macroeconomic analysis: the theory, measurement, and determination of
national income; business cycles; the multiplier; fiscal policy, budget deficits, and the national debt; aggregate supply and
aggregate demand; money, banking, and monetary policy; exchange rates and balance of payments accounts; and stabilization
policy for unemployment and inflation.
YEAR 2 : SEMESTER 1
ORGANIZATIONAL BEHAVIOUR A CMBO3671
NQF Level: 6 Credits: 16 Contact hours: 4 hours lecture per week for 14 weeks
Module assessment: Continuous assessment 50%: two tests and one assignment
Examination 50%: 1 x 3 hour examination paper
Pre-requisite: Principles of Management (CMPP 3572)
Module Description:
The module will focus on the following topics: Introduces Organizational behavior to students by looking at several themes that are
current in contemporary organizational life. It looks at concepts, theories and techniques as applied in management of
organizations. Specific topics will be determinants of organizational performance (teamwork, motivation, rewards, job design, job
satisfaction etc.), organizations and the environment, Organizational cultures, structures and processes, and management of
growth and decline.
FINANCIAL ACCOUNTING 1A CAFE3691 EQUIVALENT: CMBF3671
NQF Level: 6 Credits: 12 Contact hours: 3 hours lecture & 1 tutorial per week for 14 weeks
Module assessment: Continuous assessment (50%): two tests and one assignment
Examination (50%): 1 x 3 hour paper
Pre-requisites: Fundamentals of Accounting A & B (CAFE3581/2)
Module Description:
The detailed contents are as follows: Review of business entities financial reporting: financial statements of partnerships –
establishment of a partnership, financial statements, admission and/or retirement of a partner, dissolution, insolvent partner,
piecemeal liquidation. Introduction to close corporations covering – formation, operation, introduction to taxation, deregistration
and liquidation, accounting records and financial statements. Branches/Sector accounting, Manufacturing companies covering -
cost statements, preparing the income statement. Introduction to companies – formation, operation, introduction to taxation, share
and debenture transactions, accounting records and financial statements, deregistration and liquidation. Conversions of various
types of enterprises – partnership into a company, partnership into a close corporation, company into a close corporation and vice
versa.
COMMERCIAL LAW A CACL3631
NQF Level: 6 Credits: 16 Contact hours: 4 hours lecture per week for 14 weeks
Module assessment: Continuous assessment 50% (Minimum 2 tests and 1assignment)
Examination 50% (1 x 3 hour examination paper)
Pre-requisite: None
Module Description:
Introduction to the theory of Law, the definition of the concept of “law”, the various sources of Namibian law. Customs, legislation
(statute), common law etc. as sources of Namibian law. Direct and indirect sources of law, the various divisions of our law. The
administration of justice in Namibia. The hierarchy of the Namibian courts .The general principles of natural justice
“audialterampartem rule”. The law of contract, definitions of a contract and the requirements for the conclusion of a valid contract:
consensus, contractual capacity, lawfulness, possibility of performance, formality. Termination of contractual relations: agreement,
setoff, death, insolvency, suppressing impossibility etc. Various forms of breach of contract: mora creditors, moradebitoris, defective
performance, prevention of performance, repudiation. Remedies for breach of contract .specific performance as a remedy for
breach of contracts and other potential remedies availed to an aggrieved party.
BUSINESS STATISTICS A CABA3691 EQUIVALENT: CABA3631
NQF Level: 6 Credits: 12 Contact hours: 3 hours lecture per week for 14 weeks
Module assessment: Continuous assessment (50%): two tests and one assignment
Examination (50%): 1 x 3 hour paper