Faculty of Business and Finance – International University, Bamenda

🎓 Celebrating 36 Years of Academic Excellence (1990–2026) 🎓
Established in 1990 — Registration No. 000056

IUB offers 120 degree programs under 9 faculties. It has graduated 30 sets including doctorate graduates who are 100% gainfully employed nationally and Internationally. Enrol now and study from your home. Lectures time for regular students = 2:30 - 4:00 PM from Monday to Thursday. Sandwich programme kicks up from July to August each year. Registration fees are moderate and affordable. Permanent site for IUB when completed will be 80 rooms under one roof. You can enroll from any of our satelite campuses all over the world. We have the following modes of study: 1. Regular Classes, 2. Distant or Independent Study, 3. Sandwich Program from July 1st to August 30th, 4. Lectures at a local centre* 2:304.00pm from Monday to Thursday. 5. Special Students. Senior citizens(65+ years old) who just wish to enrich them-selves in particular areas are very welcome. They are on automatic full tuition scholarships. There are no specific entry requirements for them and they pay only the application and registration fees. The International University of Bamenda is collaborating with many National and In-ternational Universities and Research Organizations for work and study. * A Subsidiary of International Education & Business Company Ltd. Incorporated No. 000056 * Collaboration with Cameroon, Africa, European, & American Universities * International Association of Medical Sciences Educators. * Institute of Administrative Management London. * Association of Business Executive, London. * Institute of Commercial Management, London. * American Central University, Japan. * Institute of Chartered Accountants and Administrators, London. * Center for College of Preceptors, London. * NCCE (National Centre for Computer Education) with over 60 Universities world-wide. * University of Wisconsin, Madison U.S.A * Cardinal Stritch University Wisconsin U.S.A * University of Wisconsin—Stout U.S.A. * University of Yaoundé I Cameroon. Former site of the university i.e. www.iubamenda.150m.com is now discontinued. The official website of the university is now www.iubamenda.org.

Faculty of Business & Finance

Course Breakdown – Faculty of Business and Finance

SN	CODE	TITLE	DESCRIPTION	CREDIT UNIT(S)
ACCOUNTING AND INFORMATION SYSTEM (ACCIS-232)
1.	200	INTRODUCTORY FINANCIAL ACCOUNTING	Includes generally accepted accounting principles for measurement and reporting of financial in a balance sheet, income statement, and statement of cash flows; introduction to analysis and interpretation of financial accounting data for decision-making purpose.	3
2.	211	INTRODUCTOY MANAGERIAL ACCOUNTING	Includes managerial accounting concepts relevant for decision making; use of accounting information for planning,decision-making,and control of business operations in various management and business environments.	3
3.	300	ACCOUNTING PRICIPLE	Includes introductory to accounting from user?s perspective. Covers both financial and managerial accounting. Accounting theory principle, presentation and interpretation of financial reports, financial statement and analysis. Measurement,classification,planning and control of costs.	3
4.	301	FINANCIAL REPORTING	Include current and emerging financial accounting theory and techniques used to measure and report financial information investors,creditors,and other securities,including dilutive securities, investments, revenue recognition, income tax allocation,pensions,leases and accounting changes.	3
5.	304	GOVERNMENT ACCOUNTING	Include found accounting,budgetary accounting and control, accounting system for governmental units and non-profit organization.	3
6.	310	COST MANAGEMENT SYSTEM	Include design of actual and standard cost system for reporting product cost in job cost, process costing, and activity costing productive environments, overhead allocation methods, Budgeting and top profit procedures. Techniques for variance analysis and performance evaluation. Behavioural considerations in the design and use of cost accounting information system	3
7.	313	ENGINEERING ECONOMIC ANALYSIS	Include financial accounting principles and cost systems, interpretation and use of accounting report and supplemental information for engineering economic analyses, consideration of cost-volume-profit analyses, use of budgeting.	3
8.	340	ACCOUNTING SYSTEMS	Include principles and problems of system design: Organisation for accounting control, internal control procedures and internal report. Developing control, security, and adoptability into information system applications.	3
9.	407	INTERNATIONAL ACCOUNTING	Include Description of differences in international financial reporting regimes in various developed and emerging economies and the current states of international accounting standard. Practical experience in analysing the financial statement of companies from various countries.	3
10.	603	FINANCIAL STATEMENT ANALYSIS	Include interpretation of financial statement, including profitability and ratio analysis, accounting-based equity valuation, market impact of accounting choices, earnings quality, earnings management, mergers and acquisitions intangibles, accounting-based trading strategies, accounting and credit rating, and international accounting.	3
11.	630	AUDIT AND ASSURANCE SERVICE	Include evolution of occurrence services; role of assurance services as part of corporate governance; professional standard and ethical concept; evidence concepts and evaluation of evidence, business and information technology risk analysis, audit risk model, assurance reports, and development of audit and assurance of programs.	3
12.	641	ACCOUNTING INFORMATION SYSTEM	Includes principles and problems of accounting systems design, evaluation of alternative processing approaches; planning and control of the information system resource; internal control procedures; management control and reports.	3

SN	CODE	TITLE	DESCRIPTION	CREDIT UNIT(S)
FINANCE, INVESTMENT AND BANKING (FINANCE-233)
1.	300	INTRODUCTION TO FINANCE	Include concept and technics in corporate finance and investments, topics include the financial environment, securities markets, financial markets, financial statements and analysis, working capital management, capital budgeting, cost of capital dividend policy, asset valuation, investment, decision making under uncertainty, mergers, option and futures.	3
2.	305	FINANCIAL MARKETS, INSTITUTIONS AND ECONOMIC	An analysis of the financial system, its responsiveness to an impact on economic activity and policy, its procedures for assessing and pricing risks on various financial instrument, and its rule in the allocation of fund to different sector in the economy.	3
3.	320	INVESTMENTS	Include principles, issues and methods relating to the management of investment port polio's; Investment needs of small and institutional investors; Investment risks associate with financial market conditions on business cycle fluctuation.	3
4.	325	CORPORATION FINANCE	Include development of the theory, method and analytical techniques of financial management. Techniques of capital budgeting; valuation of project and firms; theory of capital structure; dividend policy; cost of capital; mergers and acquisitions.	3
5.	410	BANK MANAGEMENT	Include management of depository financial intermediaries with primary emphasis on commercial banks. Topics include bank regulation, liquidity and reserve position management, loan pricing and analysis, investment portfolio problems and over role asset liability management.	3
6.	445	MULTI NATIONAL BUSINESS FINANCE	Include application of financial theory to the corporation of multinational firms; survey of the international financial environment; determinant of international portfolio and direct investment capital flows; management of foreign exchange position and hedging strategies; evaluation of foreign investment project (multinational capital budgeting); international financial structure decision; multinational credit institutions and capital markets; taxation of international business.	3
7.	455	FINANCIAL POLICY	include, case analyses and selected readings in financial policy strategic planning. Topics: financial planning working capital management, capital structure, capital budgeting.	3

SN	CODE	TITLE	DESCRIPTION	CREDIT UNIT(S)
GENERAL BUSINESS (GEN. BUS-231)
1.	100	INTRODUCTION TO BUSINESS	Include introduction to the basic concept, practices and analytical methods that are part of the market enterprise system. Overview of the basic functions: management, accounting, finance, operation, and marketing conducted within a social and ethical framework.	3
2.	301	PROFESSIONAL COMMUNICTION	Include, Expository writing relative to written technical research report. developments of skills in oral and graphics communication; committee reports, staff presentation.	3
3.	302	BUSINESS LAW	Include history of legal development, contracts, agency, and sale of goods, insurance.	3
4.	303	BUSINESS AND NEGOTIABLE INSTRUMENT	Commercial paper, real estate and personal property, partnerships, corporation, bank ruptcy.	3

SN	CODE	TITLE	DESCRIPTION	CREDIT UNIT(S)
OPERATIONS AND INFORMATION MANAGEMENT (OIM-238)
1.	312	OPERATION RESERCH FOR MANAGEMENT.	Include application of operations research techniques to business and economic problems. Emphasis on problem formulation. Decision analysis, queuing theory, network analysis, inventory theory, stimulation.	3
2.	304	INTERMEDIATE BUSINESS STATISTICS	Include methods for analysing business and economic data. Review of classical statistical inference; multiple regression and correlation; Process analysis and time series.	3
3.	303	BUSINESS STATISTICS	Include data collection, data structures in a. Table and regression formulation, normal and binomial distributions, quality, surveys	3
4.	305	INTRODUCTION TO DECISION THEORY.	Include emphasis on decision making uncertainty. Topics: subjective and objectives probabilities; Byes theorem; Utility theory; Minimal and Byes strategies; Extensive and normal form of analysis; Comparison of classical and decision theoretic approaches. The role of then computer stressed and student have the opportunity to use recently developed computer programs.	3

SN	CODE	TITLE	DESCRIPTION	CREDIT UNIT(S)
INFORMATION SYSTEM ANALYSIS AND DESIGN (INFO SYS-234)
1.	320	COMPUTERS IN BUSINESS	Include application of computer technology to business problems. Hardware and software capabilities; Systems development concepts; Implications of information technology for management and the firm.	3
2.	371	TECHNOLOGY OF COMPUTER-BASED BUSINESS SYSTEMS.	Include use, control and administration of centralized and distributed data bases. Topics include the definition, design, creation, revision, interrogation, update, security and integrity of data bases.	3

SN	CODE	TITLE	DESCRIPTION	CREDIT UNIT(S)
INTERNATIONAL BUSINESS (INTLBUS-235)
1.	200	INTERNATIONAL BUSINESS	Include the survey of interrelationship of the world businesses operations; an introduction to current conceptual perspective; cultural, educational, political and economic constraints; the international financial and trade framework, and the problems and challenges facing the multinational cooperation.	3
2.	314	INTRODUCTION TO BUSINESS FRENCH	.Introduction to the rhetoric and style of business French and to business practices in French today. Over view of major economic problems in France. Conducted in French.	3
3.	329	SPANISH FOR BUSINESS	Includes develop communication skills in business German and provides basic knowledge of German economics and business practices.	3
4.	330	MANAGERIAL ECONOMIC	Include, application of principles from various fields in economics and business to management decision making. Approach to management decision making, risk an uncertainty, forecasting technique analysii, production and cost analysis, pricing decisions, economics of capital budgeting, simulation in managerial decision making	3
5.	350	MANAGEMENT OF SERVICE AND MANUFACTURING OPERATIONS	Include,introduction to the management of management and operations. Topic covered include characteristics of service and manufacturing systems,operations strategy,product design,process technology selections capacity planning,resource planning and scheduling,inventory control,project management,and quality/productivity improvement tools and strategies.	3
6.	351	PRINCIPLE AND TECHNIQUES OF QUALITY MANAGEMENT	Include, This course introduces student to the terminology,concept principles and techniques for managing and improving quality.	3
7.	399	READING AND RESEARCH-OPERATIONS AND INFORMATION MANAGEMENT		3
8.	451	SERVICE OPERATIONS MANAGEMENT	Includes application of operations management principles to the analysis of service delivery systems in profit an non profit organizations. Topics includes designing service delivery systems, location and layout, operation planning and control yield management technology and information systems.and service quality management.	3
9.	640	TRANSPORTATION AND BUSINESS LOGISTICS	Includes integration of transportation with inventory,warehousing and location strategies;analysis of alternative sources of transportation,including proprietary transport,logistics relative to production marketing policies.	3.
10.	646	LOGISTICS STRATEGY	Include planning and integrated logistics systems;managing inter functional and inter-firm relationships;international logistics;multiples facility network dressings;analysis of inventory and transportation routing and scheduling problems.	3
11.	645	PRODUCTION PLANNING AND CONTROL	Include the role of material and capacity planning and control operations. Manufacturing resources requirements planning capacity planning operations scheduling procedures for cellular manufacturing systems. costing issues in modern planning and control systems.	3

SN	CODE	TITLE	DESCRIPTION	CREDIT UNIT(S)
REAL ESTATE AND URBAN LAND ECONOMICS (REAL EST-239)
1.	312	REAL ESTATE LAW	The basic principles of real estate law related to ownership right, negotiations, brokering, transfers, condominium law, financing, income tax law, real estate property taxation, bankruptcy law, constructions and development contracts. and residential commercial leases. including both office and retail leases, and an overview of international legal systems.	3
2.	410	REAL ESTATE FINANCE	Include examination of real estate decision-making by corporate users; the relation of real estate to the strategic plan and to the balance sheet; real estate and corporate mergers; and programming, procurement; investment in management, and disposal of real estate.	3
3.	415	VALUATION REAL ESTATE	Include techniques of real estate valuation. Market analysis,legal and police analysis,and highest and best use in an urban framework;principles of urban economics development,housing transportation poverty and unemployment and municipal finance. Forecasting of economic activity using census and socioeconomic data	3
4.	420	URBAN RELIGIONAL ECONOMICS	Include Nature and structure of urban economies;location of economic activity;economic analysis in an urban framework; principles of urban economic	3
5.	425	REAL ESTATE ASSET MANAGEMENT	Include examination of real estate decision-making by corporate users; the relation of real estate to the strategic plan and to the balance sheet; real estate and corporate mergers; and programming, procurement; investment in management, and disposal of real estate.	3
6.	430	INTERNATIONAL REAL ESTATE	Include analysis of international real estate and related transaction issues, especially in foreign countries which are visited as part of the course; survey of land use patterns and regulation; ownership right, types of leases, transfer procedures, mortgage system, task matters, currency risks, and geographical diversification issues.	3
7.	641	HOUSING ECONOMICS AND POLICY	Include the economic principles underlying the dynamics of ten housing markets; filtering; neighbourhood decline and abandonment identification, tenure choice, mortgage choice, prepayment, nobility, mortgage default, sub market identification, racial discrimination and segregation. Examination of governmental reprograms affecting the housing market and their objectives and impact; public and subsidized housing, zoning and land use regulation, rent and prince controls, property and income tax policy.	3

SN	CODE	TITLE	DESCRIPTION	CREDIT UNIT(S)
RISK MANAGEMENT AND INSURANCE (RIM-241)
1.	301	PRINCIPLE OF RISK MANAGEMENT	Include precedes advanced work in insurance; the nature of risk, principle techniques of risk management and the bases for decision making in management of business and personal risks.	3
2.	407	INTERNATIONAL ACCOUNTING	Include description of differences in national financial reporting regimes in various developed and emerging economies and the current state of international accounting standards. practical experience in analysing financial statements of companies from various countries.	3
3.	420	GLOBAL MARKETING	Include structure of foreign trading; commercial facilities available to exporters and importers; application of economic analysis in marketing decisions; contemporary trends in international economy affecting foreign trade policies and practices.	3
4.	445	MULTINATIONAL BUSINESS FINANCE	Include application of financial theory to the operations of multinational firms; survey of the international financial environment;determinants of international portfolio and investment capital flows;management of foreign exchange position and dredging strategies;evaluation of foreign investment projects(multinational foreign budgeting);international financial structure decisions;multinational credit institutions and capital markets;taxation of international business.	3

SN	CODE	TITLE	DESCRIPTION	CREDIT UNIT(S)
MANAGEMENT AND HUMAN RESOURCES (MHR-236)
1.	300	ORGANISATION BEHAVIOUR	Includes attitudes and behaviour within organisation satisfaction, performance, and job choice; model of organisational behaviour and attitudes use of the models to demonstrate how individual group and organisational characteristics influence attitudes and behaviour implications for supervisory practice	3
2.	305	HUMAN RESOURCE MANAGEMENT	Includes policies and practices; principles and techniques applicable to problems such as employee staffing, training, labour, relations, wage communications etc.	3
3.	401	THE MANAGEMENT TEAMS	Includes examines components that comprises teams, high-lights key factors that influences team effectiveness, develops skills in diagnosing opportunities and threats face teams and enhance team work expertise.	3
4.	420	ORGANISATION AND MANAGEMENT PROCESSES	Includes how large and complex organizations are structured, and basic managerial processes within organizations. Topics; Classical bureaucratic structure contrasted within contemporary organisations and environments on the structure of organisations planning, coordination and control processes as related to different service and production technologies.	3
5.	422	SMALL BUSINESS MANAGEMENT/ENTERPRENEURSHIP	Includes, Describe activities and skills necessary to start and manage a small business. Includes operation of an actual enterprise and field studies of local small businesses.	3
6.	423	STRATEGIC MANAGEMENT	Includes synthesis of material form accounting, economics, law marketing ,and technology to consider problems in corporate and business ?level strategy; to management problems; discussions of actual business cases.	3
7.	611	COMPENSATION	Include determined of wage levels, wage structures; analysis of the impact of wages on individual attitude and decision to participate and perform in organization.	3
8.	612	PERSONAL STAFFING AND EVALUATION.	Including elements of manpower planning and internal labour markets; validation procedures for determining the potential job effectiveness of individuals; description and validity of selection instruments such as tests, interviews and biographical data; measuring performance appraisal; employment discrimination and affirmative action.	3
9.	613	LABOUR-MANAGEMENT RELATIONS.	Include labour-management relations at the firm level including its evaluations, characteristic and contemporary issues. Emphasis on analysis of the labour management relationship through reference to theory and research on collective action, bargaining behaviour and conflict resolution.	3
10.	614	HUMAN RESOURCE SKILLS FOR MANAGERS.	Include students will study, and practice, the conduct of HR skills in such areas as job design, performance management, staffing, training, compensation and reward, and employment law.	3

SN	CODE	TITLE	DESCRIPTION	CREDIT UNIT(S)
MARKETING (MRK-237)
1.	300	MARKETING MANAGEMENT.	Include planning and controlling the element of the marketing programmes; Marketing organisation, product and service, packaging, pricing, promotion and physical distribution.	3
2.	415	MARKETING COMMUNICATION.	Include decision making in the management of communication between the firm and the public. Communication theories, advertising and promotional management. An evaluation of the promotional mix. i.e. personal selling, advertising media, packaging, sales promotion and publicity.	3
3.	424	MARKETING CHANNELS	Including, the structure and behaviour of marketing channels from a managerial frame of reference. strong emphasis on understanding marketing institution and agencies and on dissecting behavioural aspect of channel relation ?rules of members, use of power, and resolution of conflicts.	3
4.	454	PROMOTIONAL CAMPAIGNS	Include planning and execution of promotional campaigns; use of research; coordination of the elements of a campaign; and preparation of campaign by students.	3
5.	460	MARKETING STRATEGY.	Include determination of the amount and allocation of personal sales effort to be applied to the market and the method of organising evaluating and controlling this effect. A critical evaluation of current practice in sales planning analysis and cost control.	3
6.	640	RETAIL MANAGEMENT.	Include management practices in the operation retail and whole sale enterprises. The basic function of merchandising promotion control and operation.	3
7.	646	LOGISTICS STRATEGIES	Include planning and design of integrated logistic system; Managing inter functional and inter-firm relationships; International logistics; multiple facility network design; Analysis of inventory and transportation routing and scheduling problems use of cases and computer applications.	3

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