Bachelor of Science in Accounting
The Bachelor of Science in Accounting is a degree programme that prepares graduates for the accounting profession with a strong foundation in financial reporting, auditing, taxation and business management. The programme is offered at the Co-operative University of Kenya and Masinde Muliro University of Science and Technology, preparing graduates for careers in accounting, auditing, financial management and tax advisory.
The curriculum covers financial accounting, management accounting, auditing, taxation, corporate finance, financial reporting, business law, economics, business statistics, accounting information systems, corporate governance, investment analysis and research methods. Students develop competencies in financial statement preparation, audit procedures and tax compliance.
Throughout the programme, students engage in lectures, case studies, accounting software practicals, industrial attachment and research projects. The practical approach ensures graduates can prepare financial statements, conduct audits, calculate tax liabilities and use accounting software effectively.
The programme emphasises the critical role of accounting in organisational governance and financial transparency. Students learn about international financial reporting standards, ethical accounting practices and the regulatory framework governing the accounting profession in Kenya.
Graduates are equipped to work in accounting firms, banks, corporate finance departments, government agencies, non-governmental organisations and consulting firms. They play a critical role in ensuring financial integrity and regulatory compliance.
Career opportunities exist in accounting firms, banks, the Kenya Revenue Authority, the Auditor General's office, corporate finance departments, NGOs and consulting firms. Graduates work as accountants, auditors, tax consultants, financial analysts and finance officers across the business and financial services sector.
- Duration
- 4 years
- Public, up to
- Ksh 220,150
- Private, up to
- Ksh 365,000
- Job market
- Moderate
The programme
What you study, how long it takes, and how it is delivered.
Practicalities
- Study mode
- Full-time, Part-time
- Attachment
- 3 months
- Average class
- 40 students
- Award
- Bachelor
What you study
10 subjects- Financial Accounting
- Management Accounting
- Auditing
- Taxation
- Corporate Finance
- Financial Reporting
- Business Law
- Economics
- Business Statistics
- Accounting Information Systems
Modules
12 in the programmeFinancial Accounting Principles
Year 1Semester 13 creditsCore
Accounting principles, double-entry bookkeeping, financial statement preparation and accounting standards.
Management Accounting and Cost Analysis
Year 1Semester 23 creditsCore
Cost accounting, budgeting, variance analysis and management decision-making techniques.
Financial Accounting
Year 1Semester 23 creditsCore
Preparation and presentation of financial statements. The module covers theoretical foundations, practical applications and industry-relevant skills, assessed through continuous assessment tests, c...
Management Accounting
Year 1Semester 33 creditsCore
Costing, budgeting, variance analysis and decision making. The module covers theoretical foundations, practical applications and industry-relevant skills, assessed through continuous assessment tes...
Corporate Finance and Investment
Year 2Semester 13 creditsCore
Corporate finance principles, investment appraisal, capital structure and financial strategy.
Auditing and Assurance Services
Year 2Semester 13 creditsCore
Auditing and Assurance Services: Audit principles, internal controls, audit procedures and assurance engagement. Covers theoretical foundations, practical applications, and industry-relevant skills.
Taxation and Business Law
Year 2Semester 23 creditsCore
Taxation and Business Law: Kenyan tax law, income tax, VAT, business law and corporate legal frameworks. Examines statutory frameworks, case law, and regulatory compliance in the Kenyan context.
Auditing and Assurance
Year 2Semester 33 creditsCore
Auditing standards, audit procedures and assurance services. The module covers theoretical foundations, practical applications and industry-relevant skills, assessed through continuous assessment t...
Financial Reporting and IFRS
Year 3Semester 13 creditsCore
International Financial Reporting Standards, advanced financial reporting and disclosure requirements.
Accounting Information Systems
Year 3Semester 23 creditsCore
Accounting software, information systems, internal controls and digital accounting tools.
Research Methods and Accounting Project
Year 3Semester 23 creditsCore
Research design and a project applying accounting principles to real-world problems.
Business Finance
Year 3Semester 23 creditsCore
Business Finance: Corporate finance, investment, financing and risk management Covers financial reporting, budgeting, investment analysis, and regulatory frameworks.
Specialisations
Financial Accounting and Reporting
Focus on financial statement preparation, IFRS compliance and corporate financial reporting. This specialisation equips graduates with discipline-specific competencies for professional practice in Kenya and the East African region, with pathways to postgraduate study and professional certification.
Auditing and Assurance
Specialisation in audit procedures, internal auditing and assurance services. This specialisation equips graduates with discipline-specific competencies for professional practice in Kenya and the East African region, with pathways to postgraduate study and professional certification.
Taxation and Compliance
Focus on tax planning, tax compliance, KRA regulations and tax advisory services. This specialisation equips graduates with discipline-specific competencies for professional practice in Kenya and the East African region, with pathways to postgraduate study and professional certification.
Management Accounting
Specialisation in cost analysis, budgeting, performance measurement and strategic management accounting.
Taxation
Specialization in Taxation, preparing graduates for careers such as tax-accountant. This specialisation equips graduates with discipline-specific competencies for professional practice in Kenya and the East African region, with pathways to postgraduate study and professional certification.
Corporate Finance
Specialization in Corporate Finance, preparing graduates for careers such as financial-accountant. This specialisation equips graduates with discipline-specific competencies for professional practice in Kenya and the East African region, with pathways to postgraduate study and professional certification.
Auditing
Specialization in Auditing, preparing graduates for careers such as auditor. This specialisation equips graduates with discipline-specific competencies for professional practice in Kenya and the East African region, with pathways to postgraduate study and professional certification.
Financial Accounting
Specialization in Financial Accounting, preparing graduates for careers such as accountant. This specialisation equips graduates with discipline-specific competencies for professional practice in Kenya and the East African region, with pathways to postgraduate study and professional certification.
Public Finance
Specialization in Public Finance, preparing graduates for careers such as accountant. This specialisation equips graduates with discipline-specific competencies for professional practice in Kenya and the East African region, with pathways to postgraduate study and professional certification.
A day as a student
A typical day involves attending financial accounting lectures, working on accounting software in the computer laboratory, analysing financial statements, studying taxation and auditing principles, and participating in case study discussions.
The trade offs
In its favour
- High demand for accounting graduates
- Clear path to professional certification
- Diverse career opportunities across sectors
- Stable and respected profession
Against it
- CPA and professional exams require additional effort
- Work can be demanding during financial reporting and audit periods
- Accounting standards and tax laws change frequently
- Entry-level salaries may be modest
What it costs
Tuition at both ends of the market, and how to pay for it.
What it costs, and where
Against 331 business coursesAnnual tuition in Kenyan shillings, rounded. The upright tick is the median for this field, so a bar sitting entirely to its right is an expensive programme by the standards of its own subject.
The fine print
KU B.Com ~184K/yr, UoN ~220K/yr (educationnewshub). Strathmore ~365K/yr, MKU ~105K/yr.
Government scholarships cover up to 53% of tuition for needy students. HELB provides loans up to Ksh 60,000. Equity Bank Wings to Fly supports academically gifted students from disadvantaged backgrounds.
Funding options
HELB Undergraduate Loan
Government Scholarship (New Funding Model)
Equity Bank Wings to Fly
Scholarships
4 recordedHigher Education Loans Board (HELB) Loan
LoanKsh 60,000Kenyan
Kenyan students admitted to recognised universities
County Government Bursaries
BursaryKenyan
Residents of respective counties
ICPAK Scholarship for Accounting and Finance Students
ScholarshipKenyan
Bright and needy students admitted to accounting or finance programmes
Higher Education Fund (HEF)
Government fundingKenyan
Kenyan students in public universities under the new funding model based on financial need assessment.
Getting in
The grades, the alternatives, and who accredits the award.
What you need
- KCSE mean grade
- C+ (Plus)
- Alternative entry
- KCSE C+ (Plus) OR A Level with two principal passes; OR a relevant Diploma from a recognised institution; OR any other qualification recognised by the university senate and CUE.
How you are assessed
5 componentsFinal Examination
Coursework30% of the mark
Continuous Assessment Tests (CATs)
Coursework20% of the mark
Accounting Practicals and Case Studies
Coursework40% of the mark
Industrial Attachment Report
Coursework10% of the mark
Continuous Assessment Tests and Assignments
Coursework30% of the mark
Written tests, assignments, and practical exercises throughout the semester.
Accreditation
Accredited by the Commission for University Education (CUE). The programme prepares graduates for CPA professional examinations administered by KASNEB.
Accredited by
Commission for University Education (CUE)
Academic accreditationRequired
CUE is the statutory body responsible for the accreditation and quality assurance of university programmes in Kenya.
KASNEB
InstitutionalRequired
Where it leads
The roles it opens, and what you leave with.
Where graduates go
8 rolesCredit Analyst
Moderate demandKsh 60,000 to Ksh 220,000
Assesses credit risk and loan applications
Financial Analyst
High demandKsh 70,000 to Ksh 250,000
Analyses financial data and performance
Auditor
High demandKsh 60,000 to Ksh 250,000
Reviews financial records and ensures compliance
Accountant
High demandKsh 50,000 to Ksh 200,000
Prepares and maintains financial records
Tax Associate
High demandKsh 60,000 to Ksh 230,000
Supports tax compliance and advisory
Graduate Trainee
High demandKsh 40,000 to Ksh 60,000
Entry-level position applying academic knowledge in a professional environment.
Research Assistant
Moderate demandKsh 45,000 to Ksh 65,000
Supporting research projects through data collection, analysis, and reporting.
Project Officer
High demandKsh 55,000 to Ksh 80,000
Coordinating and implementing projects in public, private, or NGO sectors.
Graduate outcomes
Graduates pursue careers as accountants, auditors, tax consultants and financial analysts in accounting firms, banks, government agencies and corporate finance departments.
Where these fields lead
8 careersTools you will learn
QuickBooks
SoftwarePrimary
Accounting software for bookkeeping, financial reporting and small business accounting.
SAP
SoftwarePrimary
Enterprise resource planning software for financial management and corporate accounting.
Microsoft Excel
Software
Spreadsheet for financial modelling, budgeting, data analysis and reporting.
PASTEL
Software
Accounting software for financial records, invoicing and inventory management.
Power BI
Software
Business analytics tool for financial data visualisation and performance dashboards.
Stata
Statistical softwarePrimary
Statistical software widely used in economics for econometric analysis and data management.
R
Statistical software
Open-source programming language for statistical computing and econometric analysis.
SPSS
Statistical software
Statistical analysis software for survey data and social science research.
EViews
Econometric software
Econometric analysis software for time series, forecasting, and statistical modelling.
Certifications
Industry links
Common misconceptions
Accounting is just about bookkeeping.
The programme covers auditing, taxation, corporate finance, financial reporting and accounting information systems.
Graduates only work as accountants.
Graduates work as auditors, tax consultants, financial analysts, finance managers and consultants in diverse organisations.
Accounting is being replaced by software.
While software automates routine tasks, accountants are needed for analysis, strategy, compliance and decision-making.
Accounting has limited career growth.
Accounting graduates can progress to CFO, audit partner, tax consultant and executive management roles.
Related courses
Further reading
Fees and entry marks for Bachelor of Science in Accounting are restated every intake. Save it and the app keeps this version, so you can see what changed when it does.