Ministry of Education

Test Blueprint for National Exit Examination to be held in 2015 E.C

Band: 5

Program: - Bachelor of Art degree in Accounting & Finance

Compiled by:
1 Mr. Mohammed Abdulselam (Msc.) Email: ibsaaabdulselam50@gmail.com
Jimma University +251-927-33-74-34
2 Mr. Sefiager Alem (Msc.) , sefiager@gmail.com
Addis Ababa University +251-911-43-93-65

January, 2023
Wolaita Sodo
Ethiopia
Table of Contents
1. Introduction.....................................................................................................................................................

2. Objective of test blueprint...............................................................................................................................

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3. Expected profile of the Graduates...................................................................................................................

4. Competencies and Learning outcomes.........................................................................................................

4.1.1. Competencies/General Objectives..........................................................................................................

4.1.2. Learning outcomes/Specific Objectives..................................................................................................

5. Themes and list of courses...............................................................................................................................

Courses to be included in the Exit Examination..............................................................................................

6. Test blue print detail templates.....................................................................................................................

Conclusion..........................................................................................................................................................21

1. Introduction

The Ministry of Education of Ethiopia has announced the implementation of exit exam for all undergraduate
program students (public and private), beginning with the 2022/2023 academic year, in order to improve the

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quality of graduates produced by higher learning institutions. The exit exam aimed at checking whether
students have acquired the required knowledge, skills and attitudes or not. To implement this, it requires
determining competency areas for a specific program, which is already completed. Based on the competency
areas prepared, it needs to plan the construction of tests.

Planning of a test is a first and vital step in the construction of an achievement test. An achievement test
demands very systematic and careful planning, as a fact that good planning is a symbol of success. Tests are
the tools that provide scores that measure level of student learning and study program learning outcomes. In
order to achieve the valid and reliable measurement of student learning and program learning outcomes, the
development of valid and reliable test is the mandatory. Test should be able to measure student performance
in all dimensions of knowledge, skill and attitude. The carefully planned test construction contributes to
improve the overall quality of the test in terms of test content validity, difficulty level, discrimination power
and test reliability. Test preparation is not an easy task; it requires a careful planning and guideline to make
the task simple. Test construction needs the preparation of test blue print. Test blueprint is defined as a
complete plan that explains how to develop a test. The term refers to a map or specification of assessment to
ensure that all aspects of the curriculum and educational domains are covered by the assessment programs
over a specified period of time. It helps curriculum developers/test constructors to match various
competencies with the course content and the appropriate modality of assessment.

Generally, test blueprint will help to ensure tests: 1) Appropriately assess the achievement of instructional
objectives of the course; 2) Appropriately reflect key course goals, objectives and the material learned or
covered during the instruction period; and 3) Include the appropriate item formats along with the knowledge
and skills being assessed.
Keeping this in mind, the selected individuals whom name is indicated above has prepared this test blueprint
draft for BA degree program in Accounting and Finance in order to help the test developers or content
specialists in their process of valid and reliable test construction. The major points considered in the process
of preparing this test blue print guideline were the core competencies that have been already identified for
the themes of courses, the course contents, course credit hours, length of periods for which the courses are
delivered and the learning outcomes with their corresponding levels of achievement by learning domains. In
line with these, the number of test items that should adequately assess the performance of students in all the
content topics was determined after through orientation & discussion with the content specialists and test
blueprint guidelines developers. This draft has been developed within very constrained time period and may
have limitations. However, the team have devoted all available, time, skills and others efforts to minimize

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such restrictions and let this test blue print fulfills the minimum requirements while developing the actual
exams in the future.

Therefore, the main purpose of this blue print is to give direction & hints for test developers in very
condensed manner.
2. Objective of test blueprint
Test blueprint preparation is generally opted to assist the preparation of a test that is representative,
broadly sampled, and consisting of complete knowledge domain expected of the Ethiopian higher
education students on completion of their study program. The specific objectives of test blueprint are to:
 Facilitate the construction of a representative and balanced test items for the selected courses in
accordance with the competencies identified.
 Guide test developers or writers to write or set appropriate test items.
3. Expected profile of the Graduates
Upon graduation from the program, the graduate from BA degree in accounting and finance should have
accounting and finance knowledge and understanding that enable them to:

• Analyze business events, recognize, measure economic transactions, design accounting information
systems and prepare financial reports in accordance with international Financial Reporting Standards
(IFRS);
• Audit financial statements and the underlying accounting systems, controls and records, and express
an independent professional opinion about them as per International Standards for Auditing (ISA);
• Identify, measure, gather, analyze, interpret and communicate cost and other types of information to
management for planning, control, performance measurement, and decision making related to
pricing, operating, investing, and financing activities;
• Account transactions and events, and prepare financial statements for not-for-profit organizations as
per International Public Sector Accounting Standards (IPSAS) and prepare tax return and perform tax
plan.
• Manage financial resource and risk exposures of business firms, manage financial institutions,
analyze investment opportunities and execute professional services in investment institutions,
brokerage & dealer firms and in investment banks;
4. Competencies and Learning outcomes
The program of Accounting and Finance aims to help the graduates to demonstrate desired knowledge,
skills and attitudes in the area of accounting, auditing and finance practices through student–centered high
quality, viable programs which are fully recognized by both the private and public institutions in Ethiopia

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and internationally. Hence, the BA degree program in Accounting and Finance is designed to help learner
to achieve the following competencies and learning outcomes:

4.1.1. Competencies/General Objectives

Knowledge Aspects
• Describe essential facts, concepts, principles and theories relating to Accounting and Finance;
• Comprehend knowledge of theory, language and tools that are used for specification, design,
implementation, evaluation and management of accounting systems;
• Conceptualize professional, moral and ethical principles in Accounting, Auditing and Finance.
• Describe various Ethiopian tax laws;

Skill Aspects

• Design and implement financial accounting and reporting system in line with both the international
rules and national laws;
• Design and implement an accounting system that would enable to identify, measure, interpret and
communicate cost and managerial accounting information for decision makers in a manner that helps to
determine and control the costs of their goods and services;
• Evaluate the economic/financial viability of investment decisions (both short-term and long-term
investment projects) for all types of organizations;
• Design and run effective internal control systems;
• Audit financial statements and the underlying accounting systems, controls and records, and express an
independent professional opinion as per international standards for auditing (ISA) and other relevant
rules and regulations and take part in preparing audit reports;
• Design and implement effective and efficient accounting systems to account for transactions and events
related to public sector and civil society organizations; prepare and interpret financial reports for such
organizations as per international public sector accounting standards and other applicable rules and
laws;
• Prepare tax returns for the tax payers and conduct tax assessment and manage tax revenue for the
government as per the applicable tax proclamations, regulations and directives Attitude Aspects

• Be able to work ethically as a member of a professional associations;

• Recognize and be guided by the social, professional, and ethical issues involved in auditing and
preparation of financial statements;

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• Judge ethically, think logically, reason critically, and make professional judgments in Accounting and
Finance;
• Value integrity and professional ethics in carrying out assigned activities;
• Internalize an appreciation for the role of ethics in both the profession and the business world;
• Develop time-management, work-planning skills and be prepared for graduate studies, professional
certification and advanced trainings in accounting, auditing, finance and management

4.1.2. Learning outcomes/Specific Objectives

• Students will be able to know commonly used financial statements, their components and how
information is organized from the business transactions to generate these financial reports.
• Students will be able to demonstrate knowledge of preparation of financial statements or financial
schedules and disclosures in accordance with the requirement of International Financial Reporting
Standards (IFRS) through synthesis of information.
• Students will be able to demonstrate knowledge in setting up the appropriate accounting information
system for entities.
• Students will be able to demonstrate progressive learning in the elements of managerial decision
making, including planning/budgeting, directing and controlling/performance evaluation activities in
business environment from the cost and managerial accounting knowledge and skills acquired.
• Students will be able to demonstrate appropriate knowledge and progressive learning to Audit financial
statements and the underlying accounting systems, controls and records, and express an independent
professional opinion as per international standards for auditing (ISA)
• Students will be able to demonstrate progressive learning of various tax issues and applicable tax laws
and regulations.
• Students will be able to acquire progressive knowledge and skills in managing financial resource and
risk exposures of business firms, managing financial institutions, in analyzing investment opportunities
and executing professional services in investment institutions, brokerage & dealer firms and in
investment banks.
• Students will be able to demonstrate progressive professional values and business ethics at
organizational and societal level.
• Students will be able to demonstrate high professional ethics related to accounting within a global
ethical framework
• Students will be able to learn relevant financial accounting career skills, applying both quantitative and
qualitative knowledge to their future careers in business.

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 • Students will learn relevant managerial accounting career skills, applying both quantitative and
qualitative knowledge to their future careers in business.
• Students will demonstrate the development of information technology skills, including but not limited
to the use of: the Internet, online learning management platforms, Spreadsheet software, accounting
and income tax software, and/or online accounting homework systems.
5. Themes and list of courses
With this aim and given the graduate profile, core competency areas based on which exit exam is to be
provided for the bachelor degree in accounting and finance are identified with the desired learning
outcomes expected from graduates. The competencies are developed in such a way that the exit exam
assessment ensure whether the graduate of accounting and finance student possess the desired
knowledge, skills and attitude.

Accordingly, 15 core/major courses that are offered to students’ of Accounting and Finance at various
levels throughout their stay at university are identified under five major thematic areas based on the
required learning outcomes. The identification of major themes was done by considering the desired core
competencies.

The five major thematic areas on which the exit exam will be based are:
I. Financial Accounting and Reporting
II. Cost and Managerial Accounting
III. Corporate Finance and Financial Institutions
IV. Auditing and Assurance Services
V. Taxation and Public Sector Accounting

The content of the exams are determined based on the competencies and learning outcomes that graduates
are expected to achieve. Therefore, this guideline provide the expected profile of the graduate, the detail core
competency areas and learning outcomes, the thematic areas and the list of major courses to be included in
the exit exam under each thematic area.
Courses to be included in the Exit Examination
Thematic Areas Total Credit Courses to be included Course
Hrs. of the ECTS/Credit
theme

1. Financial Accounting 23 Fundamentals of Accounting I 4

and Reporting
Fundamentals of Accounting II 4

7
 Intermediate Financial Accounting I 4
Intermediate Financial Accounting II 4
Advanced Financial Accounting I 3
Advanced Financial Accounting II 4
Total 23
2. Cost and Managerial 6 Cost and Management Accounting I 3
Accounting Cost and Management Accounting II 3
Total 6
3. Corporate Finance and 10 Financial Management I 3
Financial Financial Management II 3
Institutions Financial Markets and Institutions 4
Total 10
4. Auditing and Auditing Principles and Practices I 3
Assurance Services 6 Auditing Principles and Practices II 3
Total 6
5. Taxation and Public 6 Public Finance and Taxation 3
Sector Accounting Accounting for Public Sector and Civil 3
Society
Total 6
Total 51 51

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6. Test blue print detail templates

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 Learning outcomes and test weight

Theme

Cr.
H.
Share of

under the
Cognitive

Psychomo
Themes

Affecti
s

themes

ve

tor
Course
s

Understandi

Applicatio
Rememberi

Evaluati
Competen

Synthesis
Creation/
Outcome
Learning

n
Conten

ng
ng

Analysi

on
cies

ts

s
4 Understand the role of Accounting
in business and develop an
awareness of the accounting Understand the role of accounting in
Introduction to Accg &
Fundamentals of

business, Explain the accounting equation

profession Business and its elements 1 0 0
Accounting I

Understand the steps in accounting cycles,

Summarize and apply basic
know the rule of double entry systems,
financial accounting terms, Complete worksheets and prepare
concepts, and principles. Accg cycle for service-giving financial statements
business 1 1 0 0
Understand the accounting for
Take a series of transactions
Theme

merchandizing businesses and its

through the accounting cycle applications
45 Accg cycle for merchandising
Prepare financial statements
business 1 0 0
1

Compare the manual & computerized

accounting systems
Accounting Systems 0 1
Understand internal control mechanisms
over cash & receivables, Apply accounting
principles and control of cash and
receivables
Cash and Receivables 1 1 0 0
Total 4 2 0 0 1
Analyze, record and report Inventories Explain & apply different inventory
4
10 costing methods 1 1 0 0
 transactions for businesses Property, Plant & equipment,

Account
Understand the accounting for 2 0

tals
Utilize and identify the

of
in

11
 implication of the various methods Intangible Assets and Natural PPE,intangible assets & Natural
of valuation in respect to accounts Resources Resources
and notes receivable, inventories,
depreciation, tangible and
intangible assets, and natural
resources.
Analyze and record payroll Current Liabilities
transactions in Ethiopian context. 0 0
Ethiopian Payroll System Internalize the current Ethiopian payroll
systems 1 1
Accounting for Partnerships in Understand the accounting for
Ethiopia Partnership form of businesses in Ethiopia 1 0 1
Accounting for Companies in Analyze the formation, operations &
Ethiopia management procedures of share
companies in Ethiopia
2 0 2
Public enterprises in Ethiopia Overview of the organization, operations
and liquidations of public enterprises in
Ethiopia 1 0 0
Total 1 4 1 2 0 0 1 0 8
4 Demonstrate an awareness of the Development of Accounting
substance of and the Principles and Professional Explain the IASB’s conceptual framework
standardsetting process for Practice for financial reporting
Intermediate Financial

international accounting standards; 1 0 0 1

Apply professional judgment in Fair value measurement and
analyzing accounting issues and
Accounting I

Impairment
recommending accounting policies;
Understand the fair value measurement
and impairment concept 1 0 0 1
Cash and Receivables Analyze the recognition & recognition of
receivables 1 0 0 1
Inventories Explain the special inventory valuation
techniques 1 0 0 0
Property, Plant, and Equipment Perform the accounting procedures for the 1 0 1 2

13
 Depreciation, disposition & Impairment
of PPE

Investment Property Recognize & measure investment

property 1 0 0 0
Non-current Assets Held for
Sale, and Discontinued
Operations 0 0 0
Intangible assets Know the characteristics of Intangible
assets 1 0 0 1
Accounting Policies, Changes
in Accounting Estimates and
Errors 0 0 0
Statement of cash flows Understand the cash flow statement
preparation under different methods 1 0 0 1
Agricultural accounting 0 0 0
Total 0 3 1 2 0 0 0 1 7
3 Identify the alternative forms of a
joint venture and describe the
accounting treatment for Understand the Accounting for Joint
Advanced Financial

investments in joint arrangements; Joint Arrangements ventures formations & operations 2 0 0 2

Apply proper accounting
Accounting I

techniques to account for branch

operations and prepare combined
Distinguish Sales agencies and branches;
financial statements for home Accounting for Sales Agencies Demonstrate accounting practices in the
office and branch; and Branch Operations brach and home office operations 1 1 0 0 2
Record, analyze and report
financial information related to
income taxes, biological assets,
insurance contracts and sharebased
Reconsider the income taxes and tax base
compensations. Income Taxes concept 1 0 0 1

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 Undertake valuation of financial Share-based Compensation Understand different shared based
assets for financial reporting settlement alternatives and its applications 1 0 0 1

purposes.
Understand the concept of
Accounting for Agriculture Explain the nature of Biological assets
Agricultural Accounting and their measurement & recognition
1 0 0 1
Analyze the accounting of insurance
contracts
Insurance Contracts 1 0 0 1
Revisiting the Statement of
Cash Flows 0 0 0
Asset Valuation for Financial
Reporting 0 0 0

Total 1 4 1 2 0 0 0 0 0

4 Explain Business combinations and

methods of its arrangement, Consider the
accounting for BC
Business Combinations 2 1 0 0 3
Advanced Financial

Explain the nature of business

combinations and its accounting Consolidation on Date of
Accounting II

Prepare consolidated financial statement

treatment; Acquisition on the date of acquisition 1 1 0 1 3
Explain and account for foreign
currency transactions and translate
foreign currency financial Consolidation Subsequent to
statements; and Acquisition 0 0 0
Prepare segment and interim The Effects of Changes in Understand and apply accounting
Foreign Exchange Rates practices in the foreign exchange rate
financial reports. 1 1 0 0 2
Segment and Interim Financial
Reporting 0 0 0
Accounting for Public
Enterprises in Ethiopia 0 0 0
Total 0 4 2 1 0 0 0 1 8
Tot. 23 1 4 44

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 Accoun
Theme 12 3 Understand the Objectives of Cost and

men
Management Accounting; List the

Mana
Overview of Cost and

t
Understand the concept of cost

ti
2
classifications of costs

ge
and managerial Accounting Management Accounting 1 0 0 1

Apply different costing techniques Cost determination: The in Differentiate Direct matrial, labor and
the real business practices costing of resource inputs Overhead costs, Allocate overhead costs 1 0 0 1
Perform Job order costing from Process
costing method, Apply job and process
costing methods in the operations of
Classify costs based on various Costing methods: The costing different firms
criterias of resource outputs 1 0 1 2
Explain the Purpose of Cost
Explain how Overhead costs are allocations and perform cost
allocations using different approaches
allocated Cost Allocation 1 0 0 1
Activity-Based Costing and Define Activity based costing and
Management Management 1 0 0 1
Total 1 2 1 1 0 0 0 1 6
3 Analyze cost-volume-profit Cost-Volume-Profit Analysis,
techniques to determine optimal Absorption, and Variable Understand the concept of CVP analysis,
managerial decisions. Costing absorption and Variable Costing 1 0 0 1
Cost and Management

Prepare a master budget and demonstrate an understanding of

the relationship between the Relevant information and
Accounting II

components. Decision Making Explain the relevant costing technique and

apply it to decision making 1 0 1 2
Perform cost variance analysis and demonstrate the use of
standard costs in flexible Information for budgeting,
Elaborate the purpose of developing
budgeting. planning and control purposes budget and construct Master budget for
mfg firms 1 0 0 1
Prepare analyses of various Standard Costing, Flexible special Understand different types of budgetary 1 0 1 2
systems, prepare flexible budgets and
decisions, using relevant Budgeting and Variance
perform variance analysis
costing and benefits. Analysis

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 The pricing of goods and Understand the concept of pricing &
services transfer pricing 0 0 0
Responsibility Accounting Identify different responsibility centres 0 0 0
0 0 0
0 0 0

Total 0 2 1 0 0 1 0 2 6

Total 6 0 3 12
3 This course provides a sound
understanding of the financial
Management I

principles, theories and techniques,

and aims to give a solid basis for
Financial

decision making, incorporating the

different aspects of the company. An Overview of Financial Understand the nature and Scope of
Management Financial management 1 0 0 1
Explain the purposes of financial analysis;
Financial Statement Analysis Perform different ratio analysis 1 0 0 1
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Elaborate the concept of Time value of
The time value of money money 1 0 0 1
Understanding & measuring of risks and
Risk and Return return 1 0 0 1
Understand the cost of capital, components
Cost of Capital and its practice 1 0 0 1
Explain capital budgeting decision and
Theme

Capital Budgeting Decisions analyze different CB decisions 1 0 0 1

Total 0 5 1 0 0 0 0 0 6
3

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 3 Demonstrate knowledge of the
concept of optimum capital

Management II
structure that maximizes firm’s
value and the controversy over the

Financial
Distiguish between Operating & Financial
relevance of capital structure Capital Structure Policy and leverage, apply different capital structure
policy Leverage theories 1 0 0 1

Appreciate theories over firm’s

dividend policy in maximizing A Review of Dividends and Define Dividen policy and evaluate its
firm’s value Dividends Policy practice 1 0 0 1

Carry out financial forecasts for Perform financial forecasting for external
Financial Forecasting financial needs 0 1 1
firms
Determine appropriate working Define working capital management and
capital management strategies for Managing Current Assets explain current asset investment policies 1 0 0 1

a firm

Understand the alternatives of finacing

current assets
Financing Current Assets 1 0 0 1
Total 1 2 1 0 0 0 0 1 5
4 This course provides students the
essential knowledge required to
understand the nature and role of
Financial Markets and

the financial system in the

economy and the characteristics
and operations of the major
financial institutions.
Institutions

An Overview of the Financial Define financial system and identify its

System role in economy of one country 1 0 0 1
Financial Institutions in the Understand the functions and types of
Financial System financial institutions
2 0 0 2
Interest rates in the Financial Explain the theory and structures of
System interest rates
1 0 0 1
Financial Markets In The Define financial markets, identify its
Financial System structure, define derivative market
1 1 0 0 2

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 The Regulation of Financial Elaborate the purpose of financial markets
Markets and Institutions and institutions regulations
1 0 0 1
Overview Of Ethiopian Criticize the quality & strength of current
Financial System Ethiopian Financial system 1 0 0 1
Total 2 4 1 0 0 1 0 0 8

Total 10 0 1 19
3 Describe the nature of an audit and
Theme

explain the economic and legal The Nature, Purpose, Scope of Understand The Nature, Purpose, and
Auditing Principles and
4

basis for auditing. Audit and Assurance Services Scope of Audit and Assurance Services 1 0 0 1
Assess professional ethics with
respect to the audit function and
12 review the main components of
Examine the historical development &
Code of Professional Conduct.
Practices I

Evolution of Auditing, Define the

Demonstrate expertise in planning
The Auditing Profession terminologies associated with auditing , 2 0 2
and carrying out audit procedures
Client Acceptance and Understand the concept of client
Planning the Audit acceptance and planning the audit
1 0 0 1

in accordance with International

Auditing Standards
Demonstrate ability in carrying
out functions of internal control Audit Responsibility,
systems and examine the elements Objectives, Evidence and Define audit responsibility & Evidence,
of an internal control structure Recording the Audit perform audit operations 1 0 0 1
Internal Control 0 0 0
Recognize and be guided by the social,
professional, and ethical issues involved
in auditing and preparation of financial
statements;
Audit Reports 1 0 1
Total 1 2 0 0 0 0 3 0 6

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 3 Explain why auditors use sampling
and apply auditsampling

Auditing Principles and

techniques for evidence Define Audit sampling, Perform audit
acquisition and evaluation. Testing and Audit Sampling sampling for substantive and control tests 1 0 1 2
Complete the audit and describe
the procedures required for Audit of the Sales and Understand the concept of Audit of sale &
Practices II completing the audit Collection Cycle collection cycle 2 0 0 2
Recognize the major effects of
computerization of accounting
systems on a company's
operations and on the audit
approach
Audit of Payroll and Personnel
cycle 0 0 0
Make substantive tests and tests of
Audit of Acquisition and controls audit for acquistion and
warehouse cycle
Payment Cycle 2 0 0 2
Audit of Inventory and
Warehouse Cycle 0 0 0
Audit of the Capital and
Repayment Cycle 0 0 0
Audit of Cash Balances 0 0 0

Completing the Audit 0 0 0

Auditing Computerized
Accounting Systems: An
Overview 0 0 0
Total 0 2 3 0 0 0 0 1 6

Total 6 3 1 12

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Theme 3 Discuss the essence of public Understand public finance ,role and its
finance and taxation in theory and functions, differentiate prublic revenues,
practice in Ethiopian context expenditures, debt

Public Finance and

5

Apply basic Ethiopian tax Basics of Public Finance 1 0 0 1

concepts to various circumstances
relating to the employment,
business and other income taxes

Taxation
Explain the meaning, objectives and
Apply basic Ethiopian tax Meaning and Characteristics of classifications of taxations, identify tax
concepts to various circumstances Taxation rate structures 1 0 0 1
relating to VAT, turnover tax,
excise taxes, and custom duty

Assess the public finance practice in

Public Finance in Ethiopia Ethiopian federal finance 1 0 0 1
Prepare tax returns for the tax payers and
conduct tax assessment and manage tax
12 revenue for the government
Ethiopian Tax System 0 2 2
Investment Incentives 0 0 0
Total 0 2 1 0 0 0 0 0 0
3 Identify characteristics and types Overview of Financial Identify and explain the characteristics that
of government and Not-For-profit Reporting for distinguish governmental and not-forprofit
Governmental and NFP entities from for-profit entities
Accounting for Public

organizations (NFP); Understand Entities 1 0 0 1

the budgeting framework of
governmental units and other
Society
and
SectorCivil

non-profit organizations and help Define fund and principles of fund

senior budget officials of the Principles of accounting and accounting, Types of funds in each fund
financial reporting of category and characteristics of each fund
same in developing budgets governmental entities type. 1 0 0 1
Distinguish the legal and
International Public Sector Understand IPSAS and its applications 1 0 0 1

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Note:
 The share of each course content was determined based on the length of time required (Weeks) to complete the course which is received
from Curriculum. The course breakdown/outline for the course Advanced Financial Accounting (I&II) was not properly done considering
the length of time to complete courses and content specific. So, blue print developers have judged the contents of the course as indicated
in the above table.
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 Ministry of Education
Higher Education Sub-sector
Share of Competencies (KSA) per Courses
Program: BA Degree in Accounting & Finance (Summary)
R.No Themes Course Name Cr Share of Share of Competencies (in %) Remark
Hours Courses Knowledge Skill Attitude
(%)
1 Financial Accounting and Fundamentals of Accounting I 4 7.8 6 1 7
Reporting Fundamentals of Accounting II 4 7.84 7 1 8

Intermediate Financial Accounting I 4 7.84 5 1 6

Intermediate Financial Accounting II 4 7.84 6 1 7

Advanced Financial Accounting I 3 5.88 8 8

Advanced Financial Accounting II 4 7.84 7 1 8

2 Cost and Managerial Cost and Management Accounting I 3 5.88 5 1 6
Accounting Cost and Management Accounting II 3 5.88 4 2 6
3 Corporate Finance and Financial Management I 3 5.88 6 6
Financial Institutions Financial Management II 3 5.88 4 1 5

Financial Markets and Institutions 4 7.84 8 8

5 Auditing and Assurance Auditing Principles and Practices I 3 5.88 3 3 6
Services Auditing Principles and Practices II 3 5.88 5 1 6
5 Taxation and Public Sector Public Finance and Taxation 3 5.88 3 2 5
Accounting Accounting for Public Sector and Civil Society 3 5.88 8 8
Total (Aggregate) 51 85 11 4 100

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Conclusion

Exit examination can have a vital role in producing knowledgeable, skillful and attitudinally matured
graduates. It contributes to prepare competent graduates as it can serve as a quality check for
effectiveness. It also helps in improving academic programs quality and effectiveness. Furthermore, it
can create the platform for cooperation among academic programs at different universities to work
jointly to improve the programs quality.

In view of this, this document is produced to assist the setting of the exit examinations for Bachelor of
Art degree in Accounting & Finance program which is being delivered under the close follow up and
administration of Ministry of Education. To meet the graduation profile, competency and learning
outcome, exit exam competency selection and identifying core course was done for 2015 E.C graduating
students. As a result, test blueprint for the aforementioned program has been prepared based on the
predetermined criteria.
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